运用成本动因分析提升制造费用管理水平

发布时间：2017-12-28 17:03

本文关键词：运用成本动因分析提升制造费用管理水平　出处：《财务与会计》2017年14期 　论文类型：期刊论文

【摘要】：为更好地管控制造费用、强化预算牵引作用、实现绩效考核的公平、公正和权责对等,Y公司在全面预算制造费用编制过程中引入成本动因划分机制,通过成本动因牵引对不同制造费用项目进行归类;同时将制造费用的考核模式由单一单位产量耗用模式改为按照成本性态分类考核模式,按照不同成本动因的特点实施不同方式、不同周期的评价。实施成本动因后,Y公司非直接制造成本的管理水平有了一定提升,制造费用的管控方式得到优化。Y公司的实践证明,成本动因管理有助于提升业绩评价的有效性、优化成本核算,并逐步实现成本管理精细化。
[Abstract]:In order to better control costs, strengthening the budget implementation to build performance evaluation function, traction fairness and reciprocity, Y company introduced a cost division mechanism in the overall budget of manufacturing costs in the process of making the cost of traction on the different manufacturing cost of project and classified; the manufacture cost assessment model by a single unit of production cost according to the mode to cost behavior classification evaluation model, evaluation of the implementation of different ways and different period according to the different characteristics of the cost drivers. After the implementation of the cost drivers, the management level of the non direct manufacturing cost of Y company has been improved, and the management and control methods of the manufacturing cost have been optimized. The practice of Y has proved that cost driver management helps to improve the effectiveness of performance evaluation, optimize cost accounting, and gradually realize the refinement of cost management.
【作者单位】：北京理工大学;重庆长江电工工业集团有限公司;
【分类号】：F406.7
【正文快照】： 直较大,使全面预算的牵引作用得不到有效体现。二、运用成本动因管理制造费用的做法为更好地管控混合型复杂成本(如制造费用),强化预算牵引作用,实现绩效考核的公平、公正和权责对等,公司确定采用以下两个方案实现对制造费用的精细化管理:一是在全面预算中的制造费用编制过程

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