划小核算单位的降低成本管理

发布时间：2018-03-30 13:46

  本文选题：成本管理　切入点：划小核算　出处：《企业管理》2015年06期

【摘要】：正沈阳第一机床厂在企业内引入市场竞争机制,实施划小核算单位制度,以促进各基层单位管理水平提高,进而推动全厂管理水平的提高,把划小核算单位的压力变成动力,不断挖掘管理创新的原动力。划小核算单位制度是模拟事业部的独立核算做法,实施以车间为成本中心,划小核算单位,以降低车间生产成本。同时,将各车间主任推向经营一线,将厂长的担子分解到各车间主任共同承担。划小核算单位具体做法1.前期准备与发动
[Abstract]:Shenyang first machine tool factory in the enterprise in the introduction of market competition mechanism, the implementation of the system of small accounting unit, in order to promote the basic units to improve the management level, and promote the improvement of management level, the small accounting unit pressure into motivation, motive power of continuous mining management innovation. Small accounting unit system is the simulation of division the independent accounting practices, the implementation of the workshop as a cost center, small accounting unit, in order to reduce the production cost. At the same time, the director of the workshop to the business line, the director of the burden of decomposition to the workshop director together. Small accounting unit practice 1. preparation and launch

【作者单位】： 北京城市学院;
【分类号】：F426.4
，

本文编号：1686183