离散制造企业成本计划与成本金分解计划集成控制模式研究

Research on the Integration Model of Cost Plans and Cost Funds Dividing Plans in Large Scale Discrete Enterprises

从资源统一于价值的角度入手 ,将成本计划项目折算成相应金额 ,并按企业的经营管理意愿在不同层次的生产主体上按适当的α和β比例分解。通过将成本金分解计划与传统成本计划同时下达 ,实现了在精微粒度下对成本的灵活控制 ,而计划规模却始终保持在可接受的水平上。在给出具体分解算法后 ,提出了以该方法为核心的成本控制系统基本结构。

The items in Cost Planning System are converted to the corresponding funds, which are further divided by the adjustable ratio α and β according to the manage ideas of a company. By releasing the Cost Fund Dividing Plan(CFDP) along with traditional Cost Plan, the cost can be controlled subtly and neatly without extra cost for the extending scale of planning. On the base of the fund dividing algorithm, a framework of cost control system is proposed which employ the algorithm as its core principle.