工业电炉行业企业经济管理的目标成本体系构建  

Construction of Target Cost System of Enterprise Economic Management in Industrial Electric Furnace Industry

作　　者：陈溪子 史佩茹 闫正和 CHEN Xizi;SHI Peiru;YAN Zhenghe(Xi'an Traffic Engineering Institute,Xi'an 710300,China;Zhumadian City Construction Engineering Quality Supervision Station,Zhumadian 463000,China)

机构地区：[1]西安交通工程学院,陕西西安710300 [2]驻马店市建设工程质量监督站,河南驻马店463000

出　　处：《工业加热》2023年第10期62-67,共6页Industrial Heating

基　　金：陕西省教育会计学会2019年度课题项目(sdjk20219082);国家自然科学基金项目(51779002);河南省绿色智能建筑新技术的发展与应用课题(课题批准号:CIL201701,子课题批准号:KYT1710—033)。

摘　　要：工业电炉行业对于市场价格波动较为敏感,且容易受到冲击,因此对目标成本管理更为重要,因此构建了基于工业电炉行业企业经济管理的目标成本管理体系。分析了工业电炉行业企业目标成本管理的基本内涵及管理体系构建原则,根据经济管理模式搭建工业电炉行业企业目标成本管理体系,包括制定总体成本控制目标,向下逐级进行指标分解和过程控制,并以季度或年度为时间单位对各部门的目标成本完成情况进行考核、评分。将该体系应用至D企业中,以此证明该管理体系在工业电炉行业企业动态全过程成本控制活动中具有显著优势,能够降低企业产品成本,提升经济利润。Industrial electric furnace industry is more sensitive to market price fluctuation and vulnerable to impact,so it is more important for target cost management.Therefore,a target cost management system based on enterprise economic management of industrial electric furnace in⁃dustry is constructed.The basic connotation of the target cost management of industrial electric furnace enterprises and the principles for the construction of the management system are analyzed,builds the target cost management system of industrial electric furnace enterprises accord⁃ing to the economic management model,including the establishment of the overall cost control objectives,the decomposition of indicators and the process control step by step down,and the assessment and scoring of the completion of the target cost of each department on a quarterly or annual basis.The application of the system to enterprise D proves that the management system has significant advantages in the dynamic whole process cost control activities of enterprises in the industrial electric furnace industry,which can reduce the product cost of enterprises and im⁃prove economic profits.

关 键 词：工业电炉行业企业 目标成本 管理体系 过程控制 

分 类 号：F275[经济管理—企业管理]