摘要
近一个时期来,随着我国加入WTO导致开放程度和竞争强度不断增加,制造业的竞争日趋激烈,从现代市场发展规律看,关键是企业在质量、成本、时间(准时交货)三方面的基本效能如何?本文着重讨论成本的控制问题,用现代成本控制方法对单件小批量生产企业的成本进行分析,确定有利于提高成本效果的最佳方案。
Recently, the competition in manufacturing industry has been intensified increasingly with our country's entry to WTO. Reviewing from the regulation of modern market development, crux is the fundamental efficacy in three aspects. These three aspects include quality of products, cost and time (on time delivery). In this paper, we emphasized the discussion of cost control. We analyzed the enterprises of small amount output with the method of cost control, and determined a propriety case for enhance the accumulation of cost.
