全面成本管理TCM(国外英语资料).docVIP

全面成本管理TCM(国外英语资料) The core of the companys operation is to satisfy customers at the same time gain benefits. Sustained profits profits are the foundation of a companys sustainable operation. Customer satisfaction depends on performance price ratio, and price decision stems from the cost of business operation. It is not enough to reduce the cost of business operation by relying solely on management and financial personnel. A comprehensive enterprise cost management of TCM should be reflected in the cost management of the three -- full, comprehensive, whole process, from the production management process of each link, each process, each department and even the production site of each station operator can participate in cost management; at the same time, emphasizing the importance of scientific cost management and take the initiative to improve the participation of the combination through scientific cost management and full participation in the initiative to improve the consistency to achieve the management requirements and the grass-roots departments pursue. The implementation of TCM system of overall cost management should not only embody the three (full, comprehensive, whole process, but also to be) the scientific, initiative and consistency into. Therefore, TCM total cost management system is: scientific cost management as the basis, established by the participation of all staff, including the industry management of the whole process, the comprehensive cost management system, and the full collection of wisdom, full play the initiative, make each department staff constantly improve independent management and reduce the cost, make each department employees can reduce the cost of conformance, seeking the lowest cost under the condition of production management and operation of the organization. The overall cost management TCM system contains the system as shown in figure 1: In the total cost management TCM system, the standard cost system is designed, developed, engi