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1、 关于加强成本管理打造一流透平机械中英文对照On strengthening cost management to create first-class turbomachinery in Chinese and English.在市场经济迅猛发展的今天，中国经济环境发生了剧变。信息技术的发展，一方面给企业提供了更好的成本控制手段；另一方面，使得全球经济一体化进程加速，市场需求瞬息万变，竞争变得异常激烈。企业要想在激烈的竞争中立于不败之地，或者说为了更长久的生存下去，必须首先获得成本优势，而成本优势的取得并不限于成本本身，应从管理的高度去挖掘降低成本和获取效益的潜力。In the rapid
2、developing market economy, changed the economic environment of china. The development of information technology, on one hand, to provide better cost control method; on the other hand, the accelerating process of global economic integration, market demand vary from minute to minute, competition has b
3、ecome fierce. If enterprises want to remain invincible in the fierce competition, or in order to survive longer, must first obtain the cost advantage, and obtain the cost advantage is not limited to the cost management, from height to mining to reduce costs and obtain the potential of performance.杭州
4、透平公司机械有限公司（以下简称透平公司）是杭州杭氧股份有限公司的核心子公司，主营业务为生产研制配套空分设备的透平离心式压缩机。作为一家在国内行业中名列前茅的透平压缩机生产厂家，透平公司一直贯彻着技术创新，管理创新的发展理念。而成本管理作为企业管理的核心内容之一，一直是杭氧总部和所属子公司的重要管理事项。Hangzhou Turbine Company Machinery Co. Ltd. (hereinafter referred to as the turbine company ) is the core subsidiary of the Hangzhou Limited by Shar
5、e Ltd, the main business for the production of air separation equipment developed the turbine centrifugal compressor. As a domestic industry come out in front in the turbine compressor manufacturers, turbine company has been carrying out technological innovation, development of the concept of manage
6、ment innovation. And cost management as one of the core content of enterprise management, has been an important management issues the headquarters and subsidiaries.和其他小批单件生产的装备制造企业一样，车间成本是企业成本费用的主要构成部分，占企业整个成本费用的比例往往在百分之八十甚至百分之九十以上，产品成本预算，成本控制和成本分析体系的是否完善极大地影响着这类企业的经济效益，是否拥有先进的，适用于企业本身的成本管理方法有着十分重要的
7、意义。当然，成本预算和控制技术难度大也是这一类型企业的特点。透平公司的产品结构复杂，加工步骤多，每个产品都根据客户的需求来设计生产，即使是同一系列同一等级的产品，在产品的外购配套件组成上，或在主机加工工艺及装配上都会有不同的地方。因此，透平公司的产品成本预算，关键是找出成本差别，也就是在和客户签订销售合同之前，要分别成本要素，与同一系列同一等级的产品在理想状态下（剔除各项损失）的成本发生进行对比，找出各项成本差别，具体讲就是将材料差异因素，预计采购或加工价格差异因素，制造费用的单位工时金额分摊差异因素，对进行对照的产品组成的外购配套件，各个部机成本金额分别进行修正，然后汇总得出产品预计成本。产
8、品预计成本既可作为成本控制的目标成本。Like other small single production equipment manufacturing enterprises, the workshop cost is the main form of enterprise cost, proportion of the cost of enterprise often in eighty percent or more than ninety percent, the product cost budget, cost control and cost analysis system i
9、s perfect or not has a great influence on the economic benefits of enterprises, have advanced, have very important meaning of cost management method is suitable for the enterprise itself. Of course, the cost budget and control technology is difficult to this type of business. The product structure o
10、f Turbine Company complex, processing steps, each product according to customer requirements to design and production, even with a series of the same grade products, on the purchased parts composition of the product, or in the host processing and assembly will have different places. Therefore, the p
11、roduct cost budget turbine company, the key is to find out the differences in cost, just before the signing of the sales contract and the customer, to cost factors, with a series of the same grade products in ideal state ( excluding the loss ) cost comparison, find out the cost differences, specific
12、ally the material different factors, is expected to purchase or processing price difference factors, labor amount of manufacturing cost differences, to the outsourcing fittings were composed of the products, each part of the machine cost amount are modified respectively, and then aggregated to deriv
13、e products are expected to cost. Product cost estimates can be used as a target cost, cost control.透平公司产品成本控制按构成来划分，基本也分为材料和外协加工成本控制，工资成本控制，制造费用成本控制。在材料和外协加工成本控制中，关键是完善落实询价，价格审核，职务分离体系，对外购配套件，要货比三家，对有色金属等有国际市价的原材料，则要严格参考国际市价。材料价格的调整，往往牵一发则动全身，因此日常材料价格的调整最好都由总经理来做最终审批。职务分离也十分重要，透平公司询价人员和采购经办人员是分开的，这是
14、材料和外协加工成本控制实施效果的保证。工资成本的控制，企业间的理念和考核标准多种多样。Turbine company product cost control according to classification, basic also control for material and machining cost, salary cost control, production cost control. In the material and machining cost control, the key is to improve the implementation of inqui
15、ry, price audit, separation of duty system, foreign purchase fittings, goods than three, international market price of raw materials of non-ferrous metals, should strict reference to international market. Material price adjustment, often a moving body, therefore daily material price adjustment is th
16、e best to make the final approval by the general manager. Separation of duty is also very important, turbo, inquiry and purchasing managers are separated, this is the effect of machining cost control materials and external guarantee. Control salary costs, a variety of concepts and assessment standard enterprise diversity.透平公司的工人工资考核由原来的单纯按工时定工资过渡到按多种表现情况打分定工资及奖金，体现了以人为本的管理理念，提高了工作效率。制造费用开支项目很多，主要包括折旧费、修理费、辅助生产费用、车间管理人员工资等，虽然它在成本中所占比重不大，但因不太引人注意，十分容易出现浪费现象，是不可忽视
