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钢厂生产经营计划中的目标成本控制模型研究 被引量:1
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作者 刘威 胡琨元 柴天佑 《系统工程学报》 CSCD 2004年第6期653-657,共5页
针对市场需求以及市场价格不断波动的情况,以某钢铁公司高线厂为背景,将产品成本控制和生产经营计划相结合,建立了目标成本设定模型、生产能力折算模型,并在此基础上建立了实现目标成本控制的多目标优化模型,通过模型转换和利用加权和... 针对市场需求以及市场价格不断波动的情况,以某钢铁公司高线厂为背景,将产品成本控制和生产经营计划相结合,建立了目标成本设定模型、生产能力折算模型,并在此基础上建立了实现目标成本控制的多目标优化模型,通过模型转换和利用加权和法求解多目标规划,得到了考虑产品成本的生产经营计划方案,在某企业的实际应用中验证了该模型的可行性. 展开更多
关键词 目标成本设定 生产能力折算 成本控制 生产经营计划 目标优化
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目标成本规划实施方法例解(一) 被引量:2
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作者 王寅东 《新理财(公司理财)》 2003年第10期40-42,共3页
自本刊第3期封面专题“中日企业比拼成本管理”发表以来,我们接到一些读者来信,来电,询问如何在企业中具体实施目标成本管理。鉴于当前企业的生产大多已转变为以市场为导向,产品的定价由市场决定,因此,成本也已经由市场大致确定。这就... 自本刊第3期封面专题“中日企业比拼成本管理”发表以来,我们接到一些读者来信,来电,询问如何在企业中具体实施目标成本管理。鉴于当前企业的生产大多已转变为以市场为导向,产品的定价由市场决定,因此,成本也已经由市场大致确定。这就要求企业实行以市场为导向的成本控制,即事前的成本控制,因此,我们认为上述问题具有一定的普遍性。为满足读者的需要,我们特邀我国旅日学者、财政部财政科学研究所博士后研究员王寅东博士就这一问题作详细解答。其内容将从本期开始用三期连载。“专家答疑”栏目是专为解答读者提出的疑难问题而开设的,我们将定期在该栏目中就读者提出的有代表性的问题请专家作解答。欢迎读者来信来电提出问题。 展开更多
关键词 企业成本管理 成本控制 目标成本设定 目标利润率 目标销售价格
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Research on goal-setting method of rock drivage based on the balance among period, cost and quality 被引量:1
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作者 SHAN Ren-liang CAI Wei-ling +2 位作者 WANG Yu-bao LI Dong-gang CHEN Xiang 《Journal of Coal Science & Engineering(China)》 2012年第2期218-224,共7页
On the basis of the analysis on the disadvantages of the original goal-setting about rock drivage, this paper defined the "life cycle quality". With project management theory and the Cobb-Douglas function, "quality... On the basis of the analysis on the disadvantages of the original goal-setting about rock drivage, this paper defined the "life cycle quality". With project management theory and the Cobb-Douglas function, "quality-cost and quality-price curve model" and the "total cost-period prediction model" were built. Then the goal-setting method of the balance among quality, cost and period of rock drivage was constructed by finding "life cycle cost" through "life cycle quality" using "quality-cost and quality-price curve model" and ensuring period through "life cycle cost" using "total cost-period prediction model" (hereinafter referred to as the "three goals balance method"). "Value contribution" which is the value of the contribution to a mine because of rock drivage, was found in the process of constructing the "quality-cost and quality-price curve model". An industrial test was done in coal mine A with the research results, staff footage efficiency improved by 24.24%, the period shortened by 14.3%, the "life cycle cost" dropped by 2.09%, the "life cycle quality price" improved by 3.29%, and value contribution increased by 25.3%. The result shows that the new goal method setting on the basis of coal mine profit maximization can ensure construc- tion period. At the same time, it can realize cost and quality objectives and the optimization and balance of relationship among them; rewarding excavation teams by "value contribution" can combine organizational goal with personal goal, it significantly raise the employee's work efficiency. 展开更多
关键词 GOAL-SETTING life cycle theory balance among quality and cost and period value contribution
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