努力降低成本向管理要效益
Reducing Operating Costs to Get Economical Benefits from Management
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摘要: 目前, 油、电、原材料价格上涨因素使输油成本不断提高, 直接影响着企业的经济效益。介绍了“以财务为中心”的新型管理体制, 从建立完善内部银行运行机制、根据具体情况采取不同经济责任制等方面积极探索降低成本的办法, 提出以目标成本为依据, 实行目标管理的措施。通过责任预算, 将目标成本层层分解为各责任实体的责任成本。落实责任, 明确任务, 实现责、权、利的统一; 分级管理, 做到指标落实到哪一级, 内部银行就核算到哪一级, 形成一个完整的成本控制网。采取对车辆管理实行有偿服务, 机关办公费用以收抵支, 招待费用实行包干等措施, 强化财务管理, 增加企业效益。Abstract: At present, the inflating factors of crude, electricity and raw materials make the transporting cos run high, which directly interferes with the enterprise to attain economical benefits. The new management system, finance-oriented system, is introduced. The measure of taking the objective cost as basis and realizing the objective administration is put forward starting with improving the administration of internal finance based on the various economical responsibility adopted in accordance with the specific circumstances to probe into the way in reducing cost. The objective cost is divided into the responsible cost for each responsible entity through the responsible budget. The contents of the integrative network to be established for cost control are performing the responsibilities, definating the tasks, combining responsibility, power and interest, as well as classifying management, in orderto enhance the financial administration and gain economical benefits for the enterprise.