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国内的成本控制主要着眼于对产品成本、制造过程的控制。随着市场化进程的加剧,必须拓宽企业成本控制的视野。于是可将成本控制拓展为维持控制、改善控制和革新的控制。维持控制以生产过程为焦点,着力于降低成本;改善控制是生产过程开始之前的控制,是寻求适当的方法以达到预期效果,包括设计优化、组织制度建设等;革新控制是从产品开发开始的根本的革新,提出的是成本避免思想,是控制机制的质的飞跃。目前企业应立足于维护控制,同时积极创造条件逐步过渡到改善控制和革新控制。
Domestic cost control mainly focuses on product cost, manufacturing process control. With the aggravation of marketization, we must broaden the horizons of cost control. Cost control can then be expanded to maintain control and improve control and innovation control. Maintaining control focuses on the production process with a focus on cost reduction; improving control is the pre-production control, seeking appropriate methods to achieve the desired results, including design optimization, organizational system building, etc. Innovation control begins with product development Fundamental innovation, put forward the idea of cost avoidance, is a qualitative leap in the control mechanism. At present, enterprises should be based on the maintenance of control, while actively creating conditions for the gradual transition to improve control and innovation control.