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成本控制是一种管理行为,是企业在一定时期内预先建立的成本管理目标,由控制的主体采取一系列的方法和措施,从而实现这一目标的一种管理行为。本文将从陕玻公司一车间各项成本的实际成本和目标成本进行分析,找出陕玻公司一车间目标成本与实际成本的差距,并对其原因进行深入研究和分析,并找出成本存在的问题,提出解决问题的建议,以达到降低产品成本,提高企业在市场的活力,提升企业竞争力的目的。
Cost control is a kind of management behavior, which is a preconceived goal of cost management in a certain period of time. The main body of control adopts a series of methods and measures to achieve this goal. This paper analyzes the actual costs and the target costs of various costs of a workshop in Shaanbo Company and finds out the difference between the target cost and the actual cost of a workshop in Shaanbo Company and conducts in-depth research and analysis on the causes and finds out the existence of cost , Put forward suggestions to solve the problem in order to achieve the purpose of reducing product cost, enhancing the vitality of enterprises in the market and enhancing the competitiveness of enterprises.