工业企业的成本控制系统设计
刘卓东
(四川省机械研究设计院,四川 成都 610063)
摘要:针对工业企业在成本消耗和成本核算中出现的问题,提出相应的成本控制措施,明确了财务管理的重要性,对工业企业的成本控制工作提出了系统性的设计方案:控制会计成本、加强资金层面监管、控制隐性成本、做好预算管理、对产品全寿命周期进行成本控制,从而综合提高工业企业的盈利能力。
关键词:成本控制;财务管理;资金监管;系统设计
The design of control system of industrial enterprise cost
LIU Zhuo-dong
( Sichuan Provincial Machinery Research & Design Institute, Chengdu 610063, China )
Abstract:This through made industrial enterprise in cost consumption and costing in the appeared of various problem, made corresponding of cost control measures, clear has financial management of importance, on industrial enterprise of cost control work made has systemic of design programme: control accounting cost, strengthened regulatory funds level of regulatory, control industrial enterprise of hidden cost, do enterprise of budget management, on products full life cycle for cost control, integrated of improve industrial enterprise of profit capacity.
Key words:cost control;financial management;financial supervision;system design
 
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收稿日期:2014-01-24
作者简介:刘卓东(1987-),男,四川成都人,本科,助理工程师,主要从事工程咨询、财务评价工作。
 

 

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