帮忙翻译一下这篇论文吧!谢谢了
来源:百度知道 编辑:UC知道 时间:2024/06/07 15:49:31
另外,实施目标成本管理还要遵循一定的程序。(1)目标成本的预测与制定。要经过信息综合,根据企业中长期经营战略与计划,分中长期和年度两部分(由厂长主持)编制未来成本目标预算草案。根据市场盈利水平,结合企业的生产能力及发展规划,以年度销售计划和生产计划为基础确定年度目标利润,经过综合测算平衡,编制年度、当期成本目标总预算草案(由总经济师主持)。专门决策事项和日常决策事项应由发起人对项目进行成本、效益预测分析,编制目标利润和成本草案。(2)目标成本决策。目标成本控制的日常决策程序,依照《完善财务收支审核的规定》与《关于强化固定资产管理的若干规定》执行。(3)目标成本分解
Secondly, implementing the cost management of the goal should follow the following principle: (1)Responsible for managing the principle in grades. Goal cost should responsible for according to functional department, divide into factory department, department or the workshop, teams and groups' tertiary administrative structure assign the index, control. (2)Controllability principle. Decompose the cost goal assigned, can be controlled in the thing in advance of responsibility department. (3)The responsibility, right, profit combine the principle. In order to strengthen the rigidity that the cost controls, enterprises, while giving the unit corresponding right of levels of every responsibility, should combine closely the responsibility that the cost control with every level personnel's economic benefits, implement output, the responsibility system got in touch that the portfolio, working service quality, product quality, cost and income of non-agricultural workers compound. (4)