成本控制程序 meaning in Chinese
procedure of cost control
Examples
- Secondly , the paper brings out problems which are need to be solved as emphases by analyzing objectively the plant ' s cost control actuality , the existing problems and its reasons . the analysis indicates that because of high dependence on planned economy , exterior factors seriously restricting the reasonable price of fuel , the electrovalence being made by exterior , the deficiency of its interior mechanism and the big random of cost control , the enthusiasm that the plant manages and controls cost independently is badly hurt . thirdly , aiming at these leading problems , applying the present cost control theory and the main cost control methods of electricity enterprises both home and abroad , the paper designs and evaluates its cost control project at these aspects of productive technology , management , logistic control , financial management and the manpower cost , and lodges corresponding cost control project of every tache
论文首先对当今国内外成本控制理论研究现状和应用现状进行了分析，包括成本性态分析、成本控制内容分析及成本控制程序与方法的分析，为论文研究打好了理论基础；其次客观全面地分析了永昌电厂成本控制的现状和存在问题及其产生原因，其中包括计划经济色彩浓厚、外部因素严重制约燃料成本的合理配比、电价确定权在外，它严重挫伤企业成本管理与控制的自主积极性，也包括企业内部机制不全、成本控制的随意性大等问题，这为本论文提出了需要重点解决的问题；然后针对永昌电厂在成本控制方面存在的主要问题，应用当今国内外成本控制的主要理论和发电企业成本控制主要方法，从生产技术、生产管理、物流控制、资金管理及人工成本等方面对永昌电厂成本控制方案进行了相对全面的设计和评价，提出相关环节的成本控制方案。