期刊文献+

装备研制过程中“技术”与“经济”双控的几点思考 被引量:1

Reflections on dual-control of technique and economy during equipment research process
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摘要 针对以往装备研制过程中重技术、轻经济的问题,根据军品价格工作改革的指导意见,结合装备研制特点,建立成本监控的组织机构,明确在装备研制不同阶段的监控时机、监控内容和成本信息收集内容,并给出了成本超标处理方法和标准,以及对实际购置成本超过目标成本情况进行处置的方法,从而实现对装备技术状态和成本的双控制。 For solving the problem of attaching importance to technique and looking down on economy during equipment research, the organization of cost control is built. According to the guidance of mili- tary products' price work reform combined with the characteristics of equipment research, the time and content of control as well as the content of cost information in different equipment research phases are given definitely. Meanwhile, the disposal method and criterion of cost exceeding standard are giv- en, which apply to the cases of actual cost exceeding target cost. Thus the aim of dual control of tech nique and economy is to be achieved.
出处 《海军工程大学学报(综合版)》 2014年第1期50-54,共5页 Journal of Naval University of Engineering(Comprehensive Edition)
关键词 装备研制 成本信息 过程成本监控 equipment research cost information process cost control
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  • 1白丁,辛克革.装备价格审核理论与实践[M].北京:国防工业出版社,2008.
  • 2标杆企业财务管理实务丛书.企业目标成本管理.

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