价值工程
價值工程
개치공정
VALUE ENGINEERING
2015年
5期
171-172,173
,共3页
全面预算管理%成本控制%固定成本%可变成本%成本管理
全麵預算管理%成本控製%固定成本%可變成本%成本管理
전면예산관리%성본공제%고정성본%가변성본%성본관리
overall budget control%cost control%fixed cost%variable cost%cost management
本文探究了火电企业的成本构成，总结了火电企业全面预算管理成本核算的方法，分析研究了成本核算的途径，提出了成本控制的指标，研究了控制成本的措施，找到了解决问题的途径。对企业节能降耗，降低经营风险，加强计划性成本开支，实施积极的财务费用、生产费用、煤炭资金等成本控制，进行全面的预算管理，提高企业效益意义重大。
本文探究瞭火電企業的成本構成，總結瞭火電企業全麵預算管理成本覈算的方法，分析研究瞭成本覈算的途徑，提齣瞭成本控製的指標，研究瞭控製成本的措施，找到瞭解決問題的途徑。對企業節能降耗，降低經營風險，加彊計劃性成本開支，實施積極的財務費用、生產費用、煤炭資金等成本控製，進行全麵的預算管理，提高企業效益意義重大。
본문탐구료화전기업적성본구성，총결료화전기업전면예산관리성본핵산적방법，분석연구료성본핵산적도경，제출료성본공제적지표，연구료공제성본적조시，조도료해결문제적도경。대기업절능강모，강저경영풍험，가강계화성성본개지，실시적겁적재무비용、생산비용、매탄자금등성본공제，진행전면적예산관리，제고기업효익의의중대。
This article explored the cost composition of thermal power enterprises, summarized the methods of overall budget management and cost accounting of thermal power enterprises, and analyzed the process of cost accounting. It proposed the targets for cost control, and researched the means of cost control, thus has found out the methods to solve the problems. It is of great significance for enterprises to reduce energy consumption, reduce business risk, strengthen planning costs, implement positive financial expenses, production costs, coal capital costs control, carry out comprehensive budget management and improve efficiency of enterprises.
