现代成本管理理念在模具制造成本核算和控制中的应用

Application of Modern Cost Management Concept in Cost Accounting and Control of Die Manufacturing

在链条生产中,模具是其主要工装,模具用量大,故降低模具制造成本是降低链条生产成本的重要途径。现代成本费用管理在概念和观念上,与传统成本费用管理有所区别:现代成本管理是为实现企业各级管理者的成本责任,提高管理者的成本意识,制定和落实成本目标,并通过一系列活动提高成本效率的管理工作。模具制造车间通过引入现代成本管理方法,结合车间实际,开展成本管理工作,取得显著效果。以模具制造车间成本管理中的实例,进行了举例分析。

Die is the main tool for chain production,with a large amount of consumption,reducing the cost of die manufacturing is an important aspect of reducing the cost of chain products.Modern cost management is mainly in concept,there are many differences with traditional cost management.It is to realize the cost responsibility of managers at all levels,improve the cost awareness of managers,set and implement cost targets,and through a series of activities to improve cost efficiency management.By introducing modern cost management methods,the die manufacturing workshop,combined with the actual situation of the workshop,cany out cost management,significant results have been achieved.Taking the example of cost management in die manufacturing workshop,an example is given.