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伴随着经济社会的飞速发展,我国城市化进程也在不断地加快,在这个过程中,我国混凝土行业也得到了突飞猛进的发展。但是,由于混凝土行业的高利润,使很多企业纷纷加入进来,致使市场竞争日益加剧,但很多企业由于管理制度存在缺陷而影响了内部管理的质量,使单位营运存在较大困难。为了提高企业的竞争力,以在激烈的市场竞争环境中生存发展,就必须实行体制改革,制定出一套有利于企业发展的规章制度,对于促进企业的健康可持续发展也具有重要的作用。本文就如何对混凝土企业当中的责任成本实行控制进行了论述,首先介绍了在混凝土企业中,如何对责任中心实行划分,并且对目标成本的确定做了简要的介绍;其次,就如何在生产准备阶段、生产过程中以及结算阶段的责任成本控制进行分析,其大体在三个方面进行,在准备阶段要做好资源的配置工作以及管理制度的完善,还有要减少材料的损耗。在生产过程中则要注意材料、运输与维修的成本控制。最后,在结算时,要注意供应前、中、后的成本控制;最后具体说明绩效考核制度在混凝土企业对责任成本控制的重要意义。
With the rapid economic and social development, the process of urbanization in our country is also accelerating constantly. In this process, the concrete industry in our country has also been developing by leaps and bounds. However, due to the high profits of the concrete industry, many enterprises have joined in one after another, resulting in increasing competition in the market. However, many enterprises have difficulties in operating their units because of the defects in the management system that have affected the quality of internal management. In order to enhance the competitiveness of enterprises so as to survive and develop in a fierce market competitive environment, it is necessary to implement the system reform and work out a set of rules and regulations that are conducive to the development of enterprises. This will also play an important role in promoting the healthy and sustainable development of enterprises. In this paper, how to control the cost of responsibility among the concrete enterprises is discussed. First of all, it introduces how to divide the responsibility center in the concrete enterprises, and gives a brief introduction of the target cost. Secondly, Stage, the production process and the settlement stage of the responsibility cost control analysis, which generally carried out in three aspects, in the preparatory stage to do the allocation of resources and management system improvement, as well as to reduce the loss of materials. In the production process should pay attention to the material, transportation and maintenance cost control. Finally, we should pay attention to the cost control before, during and after the settlement. Finally, we will explain the importance of the performance appraisal system in controlling the cost of responsibility in concrete enterprises.