订单式加工企业的成本管理优化探讨

Cost Management Optimization of Order-Oriented Processors

订单式加工企业相对大规模、标准化产品生产的企业,存在着成本核算和控制难度大等缺陷。当前,订单式加工企业成本管理存在的问题主要体现在管理意识缺失,成本管理观念落后;缺乏内部控制,成本核算方法落后,资源浪费突出;核算方法单一,信息壁垒存在等方面。订单式加工企业由于自身的特点使其在成本管理方面更需要引入现代成本管理模式,通过科学合理的有效手段,将成本的计划、分析、计算、控制更好地结合起来,可以根据不同的工艺要求,合理进行现代化成本控制体系的建设,以此来凸显会计信息化与成本控制化的有机结合。

Compared with large-scale producers offering standardized products, order-oriented processors often have cost accounting and control difficulties in terms of weak cost management awareness, backward cost management ideas, the lack of internal control, outdated cost accounting method, serious wasting of resources, single accounting method and information barrier. The processors need to bring in modern cost management patterns with scientific and efficient means to integrate cost planning, analysis, calculation and control. They could also establish a cost control system according to different technological requirements in a way that combines digital accounting and cost control.