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河南安阳齿轮厂近几年来抓住成本管理的核心环节,大胆改革企业内部分配机制,实行“工序定额成本工资制”,职工的积极性得到极大的发挥,企业一举扭亏为盈。“工序定额成本工资制”,就是定死每道工序的成本,并划清成本中的工资含量和每项费用总额,如果该工序的加工费用超出了工序定额成本,其超出部分要从下一工序(即下一个产品)加工工资部分扣除;如果该工序加工费用节约了,若是变动费用节约,则劳动者与企业四六分成,从而鼓励职工向增产节约要工资。其基本方法是:
In recent years, Henan Anyang Gear Factory has seized the core link of cost management, boldly reformed the internal distribution mechanism of the company, and implemented the “fixed-cost wage system for work processes”. The enthusiasm of employees has been greatly brought into play, and companies have turned losses into profits. The “fixed-cost fixed-cost system” is the cost of each process, and the cost content of the wages and the total cost of each item. If the processing cost of the process exceeds the fixed cost of the process, the excess part of the process must be calculated from the next The process (ie, the next product) is partially deducted from the processing wage; if the cost of the process is saved, if the variable cost is saved, the laborer and the company are divided into four or six, thus encouraging the employee to save money and increase production. The basic method is: