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集团化生产组织,是以主机厂为龙头,联合一批卫星企业组成。生产的形式,是由众多厂家按主机厂下达的计划或主机厂和协作厂签订的合同提供产品。为增强主机厂的经济地位和竞争实力,促使整个集团的发展和稳定,创造出更好的经济效益,必须控制成本。由于集团化生产组织形式的特点和适应企业在社会主义市场经济运行的需要,主机厂对成本控制的重点应在以下三个方面:一、新产品开发的成本控制应实行新产品开发项目目标成本责任制。新产品开发时要进行市场调研,要深
The group’s production organization is composed of a main engine factory and a group of satellite companies. The form of production is provided by a number of manufacturers according to the plans issued by the main plant or the contracts signed by the main plant and the cooperation plant. In order to enhance the economic status and competitive strength of OEMs, promote the development and stability of the entire group, and create better economic benefits, it is necessary to control costs. Due to the characteristics of the group production organization and the need to adapt to the enterprise’s socialist market economy, the host plant’s focus on cost control should be in the following three areas: First, the cost control of new product development should implement the target cost of new product development projects. Responsibility. Market research is needed to develop new products.