我公司的管理体制是三级管理,一级核算、二级承包(厂队对公司,栋号或班组对厂队).但是,过去包是包了,由于没有切实可行的控制措施,往往流于形式,最后还是吃“大锅饭”.为了解决这个问题,从今年起,我们实行了发“成本票”的办法.公司对工程队实行经济承包时,按总造价8 1.5%包给工程队,其中工资1 1.5%、管理费3.1%,材料费(包括机械使用费,周转材料摊销,其他直接费)6 6.9%.公司按这个比例向队里发放成本票,队里作了必要的扣除以后,把成本票再向栋号发放.厂队、班组领取工资,报销费用,领用材料,都要如数交成本票.半年的实践证明,运用“成本费”控制成本,是一个有效措施.它可解决以下一些问题: (一)解决了事前控制的问题.例如凭“成本票”领取工资后,工程队的工资便始终控制在工资含量之内. My company’s management system is three levels of management, a accounting, two contracting (plant team to company, building number or team to plant team.) However, in the past package is a package, because there is no practical control measures, often flow In order to solve this problem, starting from this year, we implemented a method of issuing “cost tickets.” When the Company implemented the economic contract for the engineering team, it was bundled into the engineering team at a total cost of 8 1.5% Of which, wages were 1.5%, management fees were 3.1%, materials costs (including mechanical usage fees, amortization of working capital, and other direct costs) were 6 6.9%. The company issued a cost ticket to the team according to this ratio, and the team made the necessary deductions Later, the cost of tickets and then issued to the number of buildings. Factory team, team pay, reimbursement costs, collar materials, should be counted as the number of votes. Half a year’s practice has proved that the use of “cost” to control costs, is an effective measure It can solve the following problems: (1) Solving the problem of ex-ante control: For example, after receiving a wage on a “cost ticket”, the team’s wages are always controlled within the wage level.