成本投入产出模型在企业成本管理中的应用  

The Application of Cost Investment and Product Model in Business Cost Management

作　　者：刘登辉[1] 高核[2] 

机构地区：[1]兰州石化职业技术学院人文社会科学系,甘肃兰州730060 [2]云南大学商旅学院,云南昆明650091

出　　处：《兰州石化职业技术学院学报》2004年第1期43-46,共4页Journal of Lanzhou Petrochemical Polytechnic

基　　金：甘肃省科技厅2003年度软科学计划(4RS035-B65-128)

摘　　要："邯钢"成本管理模式,在强化内部管理,提高经济效益等方面发挥着积极的作用。但因其目标成本控制指标等的确定,基本由财务人员靠手工一步一步推算而得,工作效率不高,影响了这一先进管理模式的推广应用。利用投入产出法,借助计算机算法模拟"邯钢"成本管理模式,可实现企业成本预测、成本计划、成本核算、成本分析等项目的一体化,为提高成本管理效率提供了实用的数学模型,使"邯钢"模式在更大范围内推广应用有了方法论支持。The model of cost management in Handan Steel Factory has an active use in strengthening internal management and improving economic efficiency. Because the determination of cost control target of the goal cost is got by financial personnel, using their hands to calculate step by step, the work efficiency is not high. In this article, with the use of investment and product model, and with the help of computer, the cost management is calculated by stimulating Hangang model,achieving the integration of business cost forecast, cost plan, cost accounting and cost analysis. An practical mathematical model is provided to improve the efficiency of cost management.So the support of methodology is provided for the spread and application of Hangang model in greater range.

关 键 词：投入产出模型 “邯钢”模式 成本管理 

分 类 号：F275.3[经济管理—企业管理]