工业成本控制 英文论文
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工业成本控制 英文论文 The meaning of cost control: Cost control is mainly to effectively control the economic business that involves costs and expenses in the production and operation process, and these businesses are involved in the entire process and every link of the production and operation of the enterprise. Therefore, cost control must go deep into every link of the production and operation of the enterprise, that is, comprehensive cost control, especially the link of product production, in order to effectively reduce the cost of the enterprise and achieve the self-standard of maximizing profits. Features of cost control: Cost control is comprehensive, continuous dynamic and systematic. The comprehensiveness of cost control is manifested in the control of economic business involving costs and expenses in the production and operation process, and these businesses are involved in the entire production and operation process of the enterprise and every link. Therefore, cost control penetrates into every link of the production and operation of the enterprise, and comprehensively controls the production and operation activities: the continuous dynamics of cost control is manifested in that its control of the production and operation process of the enterprise is not intermittent, but continuous. And it changes with the dynamic changes of the production process: the systematicness of cost control is determined by the systematicness of the production and operation of the enterprise. Cost control must also be systematic. Industrial enterprises generally regard business volume (such as output) as the only cost driver, at least that it plays a decisive role in the allocation of costs and expenses, and does not take other drivers into consideration. Although this is an effective idea for cost management, business volume is not the only factor driving cost. In the process of industrial continuous production, there are many non-production drivers that have an important impact on product cost, such as the number of handling times and the number of production preparations. These variables will affect the cost and will have an important impact on the increase or decrease of the cost of the product. Many people now believe that cost control in the production process is outdated, and more emphasis is placed on the control of various costs outside the production process. It is 本文来源：https://www.wddqw.com/doc/6f91eee76c1aff00bed5b9f3f90f76c661374cee.html