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目前港埠单位生产组织过程中,普遍存在“重生产轻效益成本意识普遍不强、重结果轻过程成本控制手段单一、重形式轻内容成本考核体系设计不合理、基础工作不扎实单位成本核算统计基础不完备”等问题。通过“推广成本文化提高成本意识、健全成本考核体系落实成本管理责任制、加强统计核算体系建设夯实成本管理基础、逐步完善成本考核内容循序渐进推进成本考核深度、明确成本输入接口建立上下线客户制的成本实时考核体系、科学合理测定机械定额台时和装卸作业、辅助生产、维修工时标准体系,推行成本预算管理,加强装卸成本过程控制”等一系列完备的方案和措施,进一步提高全员成本意识,完善成本管理体制,建立健全成本考核奖惩机制,加强生产组织过程的成本控制,提高投入产出比例,从而实现提高企业经济效益的最终目的。
At present, the production and organization process of port and port units is ubiquitous. “The awareness of cost-effectiveness of remanufacturing is generally not strong and the result of light remediation is simple. The light content cost assessment system is unimportant and the basic work is not solid. Unit Cost Accounting Statistics Incomplete foundation ”and other issues. Promote Cost Consciousness System and Improve Cost Assessment System Implement Cost Management Responsibility System and Strengthen Statistical Accounting System Consolidate the Basis of Cost Management and Gradually Improve Cost Assessment Content Step by Step Push Forward Cost Assessment Depth and Clarify Cost Input Interface Establish Up-and-Down Customer System Cost of real-time assessment system, scientific and rational determination of mechanical quota and loading and unloading operations, auxiliary production and maintenance of working hours and standard system, the implementation of cost budget management, strengthening the process control of loading and unloading costs "and a series of complete programs and measures to further enhance the full Cost awareness, improve the cost management system, establish and improve the cost assessment rewards and punishments mechanism, strengthen the cost control of the production and organization process, improve the input-output ratio, so as to achieve the ultimate goal of improving the economic efficiency of enterprises.