基于作业成本法的标准定额体系构建——以S集团为例

Construction of Standard Rating System Based on ABC:A Case Study on S Group

对企业来说,确定成本耗费标准一直是企业预算编制的重点和难点。为了更科学确定企业的定额标准,S集团将成本预算的编制建立在影响产品成本的各项作业基础上,构建了标准的成本定额体系,通过作业梳理、作业环节划小和确定成本消耗动因等,各单位的费用计算基础、标准由此得到了统一,有效提高了成本控制的科学性和有效性,对集团低成本战略形成了有力支撑。

For most corporations,determination of cost consumption standard has always been emphasis and difficulty of budget planning.S Group succeeded to establish a standard rating system to enhance scientificity and validity of cost control,which acted as a powerful backup of the cost leadership strategy.