大型离散制造企业成本计划与控制体系研究

Framework of Cost Plan and Control System for Large-Scale Intermittent Manufacture

大型离散制造企业成本计划与控制的难点有 :产品项目成本控制的特殊需求、成本标准参照体系的预构建、总额费用的合理分摊、目标成本的体系结构、成本信息的对称问题等。为解决上述问题 ,提出了一种适用于大型离散制造企业的全员全方位全过程的成本计划与控制体系框架 ,并进一步给出支持其实现的关键组成 :双基标准成本计划模式、基于差异分析的成本控制模式、成本责任流的管理模式及其整个体系的可重构的计算机支持系统结构。

The difficult points of cost plan and control for large-scale intermittent manufacture include laying stress on controls of product project cost, preconstruction on cost standard reference system, reasonable share for total cost, structure of target cost as well as symmetrization of cost information, etc.. To resolve the above-mentioned problems, we put forward the frame of cost plan and control system which is suitable for large-scale intermittent manufacture, and give the key work patterns further in support of realizing, i.e. cost plan of bi-standard, cost control of variance analysis, cost responsibility flow management along with the computer-aided system for the whole system.