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《大型單件小批制造企業(yè)和諧成本管理研究》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫(kù)。
1、大型單件小批制造企業(yè)和諧成本管理研究AbstractFirst,thewriterofthisessaydiscussedtheimportanceoflarge-pieceOKP（One-of-a-KindProduction）,pointedoutthatcostleadershipwasanimportantsmartsecretweaponinimprovinginternationalcompetitionforanenterprise.Byanalyzingtheworldanddomesticresearchoflarge-pieceOKPanditsharmonious
2、managementaswellascostmanagement,thewriterconcludedthetheoreticalsignificanceandpracticalvalueofthisessay.Second,ontheanalysisoflarge-pieceOKPanditscostmanagement,thewriteranalyzedthedisharmonyofcostmanagementinlarge-pieceOKP,anddevelopedtheconceptofharmonycostmanagement,presentedthemodelofharmo
3、nycostmanagement,deeplydiscussed（He）（Xie）anddevelopedthesystemofharmonycostmanagementinlarge-pieceOKP.Thewriterpointedoutthat①harmonycostmanagementwasto,ontheanalysisofharmoniousmanagementapproachandthedirectionoflongtermstrategyinanorganization,focusingonharmonioustopicofcostsatisfaction+contin
4、uousimprovement,integratepresentquantitativecostmanagementapproachwithhumanismmotivationsystemsotocouplethecontinuousimprovementofcostbyinteractivityofcertainoptimization（Xie）anduncertainreduction（He）.②（He）insistedthatcostmanagement,asahighlynonstructuralcomplicatedmanagementproblem,couldnotbeso
5、lvedonlybypurelyoptimalquantitativemethod.Initiativeandcreativityofemployeesmustbereliedon.Humanmotivationsystemcanbeimprovedbyestablishingbenefitcompensationmodelwithprofit-relatedpersonsinenterprise.③（Xie）insistedthattraditionalcostmanagementbeintegratedsotoachieveoptimaldesign.Particularlyact
6、ivitycostandtargetcostmustbeintegrated.Thestrongmarketorientationoftargetcostingshouldbeutilizedsotoextendthescopeofcostanalysisfrommanufacturingprocesstoproductdevelopmentanddesign.Byactivity-basedcosting,designerscanconcentrateproductionintooperationactivities,deleteunnecessaryworkcausedbyunne
7、cessaryfunctionsandtrytoimprovecostunderspecificcircumstances.④toestablishharmoniouscostcontrolsysteminlarge-pieceOKPby“Targetcost→designcost→purchasecost→productioncost→actualcost→costanalysis→measurement,motivationandfeedb
