企业内部定额的编制及应用

Making and application of internal norms of enterprises

建立完善的企业内部定额 ,对企业提高投标竞争力 ,推行企业项目责任成本承包 ,提高经济效益 ,具有重要的现实意义。笔者结合实践经验 ,阐述了制定企业内部定额的必要性、编制方法及其应用。

The establishment of perfect internal norms of enterprises is of practical significace for sharpening the competitive edge and increasing the economic benefits of the enterprises, and carrying out the contract responsibility system of enterprise project cost. The author, based on personal experience, explains the necessity of formulating the enterprsie internal norms, and the preparation method and application of the said norms.