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预算管理的行为观及其模式(The behavior view and model of budget management)
预算管理的行为观及其模式(The behavior view and model of budget management)
First, target costing management and standard cost management of Baosteel
(1) target cost management of Handan Iron and Steel Corporation;
The basic content of target cost management in Handan Iron and steel company is as follows:
1 simulated market accounting. The basic idea of simulating market accounting is to make dynamic adjustment on the basis of market change. First, the survey forecast, give full consideration to coal, electricity, freight and other aspects of the price adjustment information. Two is the price of self-made semi-finished products, starting from raw materials, according to cost step by step, step by step calculation method, and gradually calculate the difference between the market price and the adjustment. The three is to control the two prices directly facing the market is the highest price of goods offices, feed supplies department, the sales department issued the lowest selling price.
2. determine target cost and decompose target cost. First, the target cost is determined by market forecast and enterprise tapping potential under the premise that the enterprise achieves certain target profit. The calculation steps: the first step is to determine the profit or loss of profit or loss of the amount of product units; the second step, by calculating the annual plan compression management costs, saving expenses and controllable units can be reduced cost; the third step, which ensures the target cost of profits or losses. Two is to ensure the realization of target costs and profits, Handan Iron and steel company through target cost decomposition to make it detailed, self control. The target cost decomposition, laterally from the factory and two branch offices of each function to the edge, longitudinally from the factory to two factory, workshop, team in the end, this in the form of top-down decomposition layers, cross bar with bottom-up step by step to ensure the effective operation of
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