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1985年,河北省高邑县五金厂实行了“目标成本管理”责任制,具体内容是“四定一包”:即定质量、定产量、定消耗、定工资总额,包成本。定质量,就是按部颁标准对各车间提出质量内控指标.定产量,就是根据人员、设备情况下达产量计划.定消耗,就是根据全国同行业先进水平,参考历年来本厂生产实践,通过计算确定出万个产品消耗额。定工资总额,就是按全国同行业先进水平,确定各车间工时定额.包成本,就是根据产量、质量、消耗、工资含量计算出产品成本,实行总成本控制,考核各车间经济效
In 1985, Gaochun County, Hebei Province, hardware factory implemented a “target cost management” responsibility system, the specific content is “a set of four packages”: that is, set the quality, set the output, set consumption, set a total wage, package costs . The quality is determined according to the ministerial standards for the quality of internal control indicators for each workshop. Set production, that is, according to the conditions of personnel, equipment, production plans, set consumption, that is, according to the national advanced level in the same industry, refer to the factory over the years production practices, through calculations Determine the consumption of 10,000 products. To determine the total wage, it is based on the advanced level of the same industry in the country to determine the fixed time quota for each workshop. The cost of the package is calculated based on the output, quality, consumption, and wage content. The total cost is controlled and the economic efficiency of each workshop is evaluated.