摘要
阐述了目标成本管理的内涵、制定原则,通过实施目标成本管理,制定目标成本计划,指标分解、过程控制、完成情况对比分析,以及与经济责任制考核的紧密结合,提高了各责任单位的成本控制意识,增强了控制成本的积极性与主动性,较好实现了工序成本的有效控制,为企业经济效益的提升提供了有力支撑。
The content and establishment principle of target cost management are presented.Through implementation of target cost management,drawing up of target cost plan,index decomposition,process control,comparison analysis of fulfillment and tight combiningwith economic responsibility system,the cost control awareness of each responsible unit wasenhanced,the activeness and enthusiasm for cost control were improved and effective controlof process cost was achieved,providing strong support for improving enterprise economic performance.
作者
宁召华
Ning Zhaohua(The Energy and Power Plant of Laiwu Steel, Shandong Iron and Steel Group, Laiwu, Shandong 271104, China)
出处
《冶金动力》
2017年第8期41-44,共4页
Metallurgical Power
关键词
目标
成本
能源
过程控制
激励
target
cost
energy
process control
stimulate
