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And other small batch sheet production equipment manufacturing enterprises, the workshop cost is the main part of enterprise cost cost, cost of the whole enterprises accounted for the proportion of often above eighty percent or even ninety percent, the product cost budget, cost control and cost analysis system is improve greatly affects the economic benefits of such companies, whether has the advanced, applicable to enterprise cost management method of itself has very important significance.Of course, cost budget and control technology is difficult and the characteristics of this type enterprises.Turbine company product structure is complex, processing steps, each product design production according to customer requirements, even if is a product of the same series of the same level and on the product of outsourcing fittings, or on the host on the processing technology and assembly will have different places.Turbine company product cost budget, therefore, the key is to find out the cost difference, namely before we sign the sales contract and the client, to cost factors, respectively, with the same series of the same grade products ideally (excluding the loss of cost comparison, find out the cost difference, exactly is the material difference factors, is expected to purchase or processing price difference factors, the costs of manufacturing unit working hours amount allocation difference factors, to make comparison of outsourcing parts of products, each department machine cost amount amended respectively, then summarize products is expected to cost.Product is expected to cost can be used as the cost control of target cost.

Turbine company product cost control according to the composition, basic is divided into material and outsourcing processing cost control, wage costs control, manufacturing cost control.In materials and processing outsourcing cost control, the key is to improve the implementation of inquiry, price audit, separation system, foreign buying offers suites, to shop around, of non-ferrous metal and so on the international market price of raw materials, are strict reference to international market price.Material price adjustment, often change one is moving the whole body, so the daily material price adjustments are best for final approval by general manager.Separation is also important, turbine company inquiry and purchasing agency personnel are separate, it is material and outsourcing processing cost control effect.Wage costs control, the enterprise varied between the concept and evaluation standard.

Turbine company's assessment of workers' wages shall be prescribed by the original pure per hour wage transition to score to salaries and bonuses, according to a variety of performance reflects the people-oriented management concept, improve the working efficiency.Manufacturing cost spending a lot of, mainly includes the depreciation cost, repair, auxiliary production expenses, workshop management personnel salary, etc., although it in cost proportion is not big, but not too conspicuous, very easy to appear waste phenomenon, is a content can not be ignored.For this type of cost in cash, a quota according to the fixed control, no quota according to the cost budget control, various departments, workshops, team respectively by the relevant personnel responsible for the control and supervision, and put forward the improvement opinion.For non cash equi本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。