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我厂试行的目标成本管理责任制,是厂部对车间的一种管理方法,要求各车间根据不同情况,制订出相应的管理细则,将有关指标逐项分解到班组、机台或个人。凡实行目标成本责任制的车间,原来的综合奖励方案同时废止。具体方法如下: 1、目标成本的确定。首先,根据各车间生产的不同产品。分别确定不同的目标单位成本水平,然后再用目标单位成本乘当月实际产量求出当月目标总成本。如某车间生产多个产品,则相加求得该车间当月目标总成本。目标单位成本的计算公式为: 目标单位成本=(上年实际平均单位成本+按理论消耗定额计算的单位成本)/2 2、计奖办法。实行月标成本责任制的车间,先给予一定的奖金基数(我厂按车间定员人数每人每月12元),然后根据该车间实际总成本与目标总成本比较,按降低总额的15％计奖,超支总额的10％计赔。奖惩上不封顶,下不保底,奖金基数不
Our factory’s target cost management responsibility system, which is a kind of management method for workshops, requires the workshops to formulate corresponding management rules according to different situations and decompose the relevant indicators item by item into teams, machines or individuals. Where the target cost responsibility system is implemented, the original comprehensive incentive plan will be abolished at the same time. The specific method is as follows: 1. The determination of the target cost. First of all, according to the different products produced by each workshop. Different target unit cost levels are determined separately, and then the target total cost is calculated by multiplying the target unit cost by the actual monthly output. If a shop produces multiple products, then the total cost of the shop’s target for the month is added. The calculation formula for the target unit cost is: Target unit cost = (actual average unit cost in the previous year + unit cost calculated in terms of theoretical consumption quota)/2 2. Method of awarding prizes. The workshop that implements the monthly standard cost responsibility system shall first give a certain bonus base (I will charge 12 yuan per person per month in the workshop), and then compare the actual total cost of the workshop with the target total cost by 15% of the total amount. Awards, 10% of the total amount overdue. Rewards and penalties are not capped, and there is no guarantee under the bonus base.