摘要
大型设备制造企业具有独特的产品特点和生产模式 ,这对企业的成本控制提出了特殊的要求。从分析大型设备制造企业的成本控制需求入手 ,剖析了当前这类企业在成本控制系统方面面临的问题 ,提出了基于大系统面向大系统、全员全方位全过程的成本计划控制系统的思想 ;针对大型设备制造企业成本控制的关键环节 ,提出了双基标准的成本计划模式 ,并对大型设备制造企业的成本控制系统的体系结构作了探讨。
There are special characteristics of products and model of manufacture in Large scale facility manufacturers. Therefore, the cost control is special in the manufacturers. This article begins on analyzing the demands of the cost control in the manufacturers, and gives the questions in the cost control system. Basing these, this article brings forward a idea about building a cost control system that bases a big system and faces it, and puts forward a cost plan model basing Couple based standard.
基金
黑龙江省攻关计划项目资助
关键词
大型设备制造
成本控制
双基标准
Large scale facility manufacturers
Cost control
Couple based standard
