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为了适应我国改革开放和发展社会主义市场经济的需要,财政部适时地将成本核算方法由“完全成本法”改为国际通川的“制造成本法”,这就更利于企业对各期成本进行严密的控制,而质量控制是成本控制的基础。笔者通过在深圳市首批确认的高新技术企业——深圳赛格运兴电子有限公司从事财务管理工作多年的实践,深深体会到,成本控制与产品质量控制有着相互制约、相互促进的关系,只有将这两种控制方法有机地协调起来,才能更好地覆行财务控制职能。 随着我国经济体制改革的进一步深化,企业已成为自主经营、自负盈亏、自我约束、自我发展的商品生产者,要在市场竞争中求生存、求发展,就必须生产出价廉物美的产品。因此,成本控制及质量管理已成为企业生存的必须。
In order to meet the needs of China’s reform and opening up and the development of a socialist market economy, the Ministry of Finance timely changed the method of cost accounting from the “complete cost method” to the “production cost method” of the International Tongchuan, which is more conducive to the company’s costs for each period. Strict control, and quality control is the basis of cost control. The author engaged in financial management work for many years in the first batch of high-tech companies in Shenzhen, Shenzhen SEG Yunxing Electronics Co., Ltd., and deeply understood that cost control and product quality control have mutual restraint and mutual promotion. Only when these two control methods are organically coordinated can the financial control function be better implemented. With the deepening of the reform of China’s economic system, enterprises have become self-owned, self-financing, self-disciplined, and self-developing commodity producers. To survive and develop in market competition, they must produce products that offer good value. Therefore, cost control and quality management have become necessary for business survival.