本文選題：成本管理　切入點(diǎn)：劃小核算　出處：《企業(yè)管理》2015年06期

【摘要】：正沈陽(yáng)第一機(jī)床廠(chǎng)在企業(yè)內(nèi)引入市場(chǎng)競(jìng)爭(zhēng)機(jī)制,實(shí)施劃小核算單位制度,以促進(jìn)各基層單位管理水平提高,進(jìn)而推動(dòng)全廠(chǎng)管理水平的提高,把劃小核算單位的壓力變成動(dòng)力,不斷挖掘管理創(chuàng)新的原動(dòng)力。劃小核算單位制度是模擬事業(yè)部的獨(dú)立核算做法,實(shí)施以車(chē)間為成本中心,劃小核算單位,以降低車(chē)間生產(chǎn)成本。同時(shí),將各車(chē)間主任推向經(jīng)營(yíng)一線(xiàn),將廠(chǎng)長(zhǎng)的擔(dān)子分解到各車(chē)間主任共同承擔(dān)。劃小核算單位具體做法1.前期準(zhǔn)備與發(fā)動(dòng)
[Abstract]:Shenyang first machine tool factory in the enterprise in the introduction of market competition mechanism, the implementation of the system of small accounting unit, in order to promote the basic units to improve the management level, and promote the improvement of management level, the small accounting unit pressure into motivation, motive power of continuous mining management innovation. Small accounting unit system is the simulation of division the independent accounting practices, the implementation of the workshop as a cost center, small accounting unit, in order to reduce the production cost. At the same time, the director of the workshop to the business line, the director of the burden of decomposition to the workshop director together. Small accounting unit practice 1. preparation and launch

【作者單位】： 北京城市學(xué)院;
【分類(lèi)號(hào)】：F426.4
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本文編號(hào)：1686183