试论计划成本管理  

Discussion on Planned Costs Management

作　　者：雷晓明[1] 

机构地区：[1]太原市热力公司

出　　处：《科技情报开发与经济》2003年第12期232-233,共2页Sci-Tech Information Development & Economy

摘　　要：实施计划成本管理是有效降低企业生产经营成本,维持企业生存发展、提高企业竞争力的重要途径。实施计划成本管理要制定科学的计划成本指标、进行指标测算和分解,落实到人、监督实施并建立有效的激励机制。实施计划成本管理会实现观念的转变、促使成本管理更加科学、合理并有助于依法合规生产经营。Carrying out the planned costs management is an important channel for reducing effectively enterprises' production and operation costs, maintain the existence and development of enterprises, and increase the competitive power of enterprises. And the planned costs management should be practiced through working out scientific cost targets, making targets estimation and resolution, implementing to the people, and supervising the practice and construction of excitation mechanism. The practice of the planned costs management can change people's concept, making the costs management be more scientific and more rational and is helpful to the legal production and operation.

关 键 词：计划成本管理 生产经营成本 计划成本指标 

分 类 号：F275.3[经济管理—企业管理]