运用成本细分量化法 把住责任成本控制关（The cost breakdown quantification responsibility cost control off guard）.docVIP

运用成本细分量化法 把住责任成本控制关（The cost breakdown quantification responsibility cost control off guard） The cost breakdown quantification responsibility cost control off guard The cost breakdown quantification responsibility cost control 2008-12-20 15:15:55 off guard Hubei Gucheng vehicle axle Co Ltd is the predecessor of the Hubei Bridge East Limited by Share Ltd, a company in the country, the existing total assets of 217 million 660 thousand yuan, staff 11574 people, has formed an annual output of 250 thousand pieces of automotive front axle assembly, production capacity of 60 thousand sets. The enterprise has made brilliant achievements in history. In 1993, it became the first enterprise in Gucheng county to produce and sell more than two hundred million dollars, and the profits and taxes exceeded ten million yuan. It is the largest specialized production unit for the front axle of the automobile in china. But with the gradual formation of the automobile and the buyers market by national monetary tightening effect, internal market ills single, extensive management gradually exposed, the business situation appeared a small a sudden turn for the worse, the big two of the disease, the sales income is too small, the cost is too large, excessive debt. By 1997, the cumulative potential loss of 19 million 80 thousand yuan. In 1998, the company seize the whole added and tricyclic tricyclic group listed on the Shenzhen stock exchange and the opportunity, vigorously develop the market at the same time, to improve the economic benefits as the center, the management innovation of enterprise, started the conversion cost as the center of the subdivision quantization management mechanism of battle, from the supply, production and sales of each link, each department, until the team, sales outlets, all-round implementation of responsibility cost control to quantify the cost breakdown, promote the enterprise incentive mechanism, restraint and supervision mechanism, management innovation mech