工业企业在生产过程中发生的车间经费和企业管理费(以下简称两项费用),内容繁杂,涉及范围较广,把这一部分费用管好,对降低产品成本,具有重要的意义。我厂的两项费用占成本的30%左右,为了加强两项费用的管理,我们采取了两个步骤:第一步,从1982年开始,对车间经费实行了指标控制;第二步,在车间经费控制取得经验后,今年对企业管理费实行预算、审批、控制和考核。这样做以后,两年来两项费用占成本的比重不断下降,1982年由1981年的33%降到 Industrial enterprises in the production process occurred in the workshop funding and business management fees (hereinafter referred to as the two costs), the content is complicated, involving a wide range of this part of the cost management, to reduce product costs, is of great significance. Our two costs account for about 30% of the cost, in order to strengthen the management of the two costs, we have taken two steps: The first step, starting from 1982, carried out on the shop floor of the index control; the second step in After gaining experience in controlling the expense of the workshop, this year, budget, examination and approval, control and examination of the enterprise management fee will be implemented. After doing so, the share of costs as a percentage of cost declined over the two years from 1982 to 33% in 1981