holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the province's \XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the province's \Trinity\on system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree \carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the \anning ahead, because villge system, combination classification implementation, demolition, alteration simultaneously\cy, vigorously implement the \autiful countryside construction, actively promote \autiful house\ot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which 产过程中成本的降低，比如通过控制单位产品的物资消耗来提高原材料利用率以降低材料成本；通过提高劳动生产率控制产品单耗工时以降低人工成本；通过提高产品产量、扩大生产规模以降低单位产品负担的固定成本等，总之尽量将这种制造成本降到尽可能低的程度。但是过度的成本控制使得产品质量降低、服务质量弱化，生产出来的产品滞销，资金压力增大，形成恶性循环。所以，仅仅依靠这种成本控制理念，不但不能取得较好的经济效益，反而还会影响产品的社会效益，企业发展会受到巨大限制。而成本控制的创新可以改变这一陈旧落后的观念，通过成本控制的创新来引进并应用先进的成本管理理念和科学合理的核算方法，能寻求更好更多的降低成本的途径，为企业创造更多利润；企业也不会过度的控制成本从导致产品质量下降，消费者的眼睛是雪亮的，懂得区分产品质量的好坏，这样也带动了市场好的一面，从而取得了的经济效益和社会效益。
降低销售费用。打破传统的营销观念，首先，从产品上下功夫，考虑什么样的产品能够满足消费者的需求。现代产品的需求，不只是功能上的满足，还有质量、款式、样式及价格上的满足。生产出符合消费心理的产品才会有市场，这就要求企业在营销过程中必须深入细致地进行市场调研，包括产品质量和规模、消费者可接受的价格、可供选择的渠道和促销手段。另外，最主要的是树立良好的企业形象，实现真正的高效率生产，提高企业的经济效益。
所谓转变增长方式，就有两个含义，一是从过去的粗放型经济转向节
s long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. \-off, the key to fellow\culture\proving farmers ' welfare, improving farmers ' living standards. Focus on three aspects: one is \ng income-generating\developing the
characteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the \s empowering the reform, promoting the property income growth. Strengthening of farmers ' skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged \nteed earnings + share\bution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on strengthened safeguards. Advancing precision of poverty, improve the low-income household tracking, dynamic management mechanism, especially for \oyed can hold, unable to get out of poverty\engthening the fallback of subsistence allowances and social assistance, and address the basic needs of poor people. Deepening the reform of public services in rural areas, focus on resolving prominent weakness of rural public service and people's livelihood facilities, such as through the teaching, medical and other ways to improve educational levels, improving health conditions in rural areas. By encouraging the Central village to set up day care centres to promote old-age home, rural elderly pension problems. Third, firmly grasp and continued to play well \ng the war on February 29 this year, the province's \6
holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the provnce's \XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the province's \on system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree \carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the \anning ahead, because villge system, combination classification implementation, demolition, alteration simultaneously\cy, vigorously implement the \autiful countryside construction, actively promote \autiful house\ot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which 约型经济，由于成本上升，只有节约才能抵消成本上升的压力。国际上有很多公司是为节约型经济服务的。比如能源服务公司，就是给所有企业服务的。它可以既提供方法也提供技术支持将企业的能源消耗降下来。我一直主张将这样服务型的外资引进中国。中国企业不知道如何降低原材料和能源消耗，但国外有企业专门从事这项工作，经过诊断发现问题在哪里，而且能够提供技术支持，推动成本节约。我们应该进一步推动这种外资的引进。第二个含义是要从低成本的优势转向技术优势。这是高成本时代企业的必然选择，必须要想办法调整。技术创新的问题是一个生死攸关的问题。研究中国走出去的企业可以发现，凡是走出去的企业，一般都不是靠成本优势而是靠技术优势。最典型的例子就是华为，华为是我国在高新技术产业领域第一个以核心技术创新品牌走出去的企业。华为靠核心技术创新终于取得了成功。
人的因素对生产率有十分深刻的影响,生产过程的任何环节都离不开人的参与,各生产要素都必须直接或间接地通过人起作用,要要树立“以人为本”的经营理念。“以人为本”的经营理念要求尊重人才、尊重知识和技能。企业劳动生产率的提高,归根结底决定于企业员工基本素质的提高。因此,企业要不断地创造机会鼓励职工学习新技术、应用新工艺、新技术和新工艺的改进和提高。
随着科学技术的飞速发展、产品更新换代的日趋加快、社会竞争的日趋激烈、企业也面临更大的挑战。因此,公司都根据自己的自身情况和经
s long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. \-off, the key to fellow\culture\proving farmers ' welfare, improving farmers ' living standards. Focus on three aspects: one is \ng income-generating\developing the
characteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the \s empowering the reform, promoting the property income growth. Strengthening of farmers ' skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged \nteed earnings + share\distribution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on strengthened safeguards. Advancing precision of poverty, improve the low-income household tracking, dynamic management mechanism, especially for \oyed can hold, unable to get out of poverty\engthening the fallback of subsistence allowances and social assistance, and address the basic needs of poor people. Deepening the reform of public services in rural areas, focus on resolving prominent weakness of rural public service and people's livelihood facilities, such as through the teaching, medical and other ways to improve educational levels, improving health conditions in rural areas. By encouraging the Central village to set up day care centres to promote old-age home, rural elderly pension problems. Third, firmly grasp and continued to play well \ng the war on February 29 this year, the province's \7
holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the province's \XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the province's \Trinity\on system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree \carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the \anning ahead, because villge system, combination classification implementation, demolition, alteration simultaneously\cy, vigorously implement the \autiful countryside construction, actively promote \autiful house\ot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which 济状况,而做出一系列的体制改革。作为公司的员工来说,公司每推行一项体制改革,我们一定要深入的学习、积极的配合。只有这样我们才能紧跟公司的步伐,只有这样我们的体制改革才能推进的更快,取得更大的成绩。
对材料领取、使用加强管理,要采取查看领料单及现场查看相结合的办法,重点从材料是否超范围、材料收发存记录是否规范、对公私两用物品的领用管理是否严格、各部门领用的材料是否及时使用、是否存在小库存等方面进行管理。加强材料使用管理工作考核。主要从管理创新、节能降耗、定额消耗执行是否到位、查出的问题是否及时整改等方面进行考核,目的是促进各单位合理组织施工,减少材料损失浪费,发挥修旧利废作用。
现代的成本控制活动已经渗透到企业的研究、开发、设计、采购、生产、销售及售后服务等一系列活动中，以价值表示的各种成本控制信息繁杂而庞大，对成本数据信息的传递、处理不再是人工所能办到的。如何及时、准确、安全、有效地进行传递并处理成本控制信息成了现代成本控制理念和方法能否实施所必需考虑的问题。所以，利用以计算机技术为中心的信息管理手段已成为现代成本会计的一种必然发展趋势，而先进的计算机信息处理技术为其提供了可能。企业成本会计工作以电子计算机为手段，以计算机及其软件构建的交互式信息处理平台，不仅大大加快了信息反馈速度，增强了业务处理能力，对于及时、准确地进行成本预测、决策和核算，有效地实施成本控制，全面地考核、分析成本，都有重要意义，而且提高了成本信息的准确性、规范性，这就大大提高了成本控制的工作
s long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. \-off, the key to fellow\culture\proving farmers ' welfare, improving farmers ' living standards. Focus on three aspects: one is \ng income-generating\developing the
characteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the \s empowering the reform, promoting the property income growth. Strengthening of farmers ' skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged \nteed earnings + share\bution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on strengthened safeguards. Advancing precision of poverty, improve the low-income household tracking, dynamic management mechanism, especially for \oyed can hold, unable to get out of poverty\engthening the fallback of subsistence allowances and social assistance, and address the basic needs of poor people. Deepening the reform of public services in rural areas, focus on resolving prominent weakness of rural public service and people's livelihood facilities, such as through the teaching, medical and other ways to improve educational levels, improving health conditions in rural areas. By encouraging the Central village to set up day care centres to promote old-age home, rural elderly pension problems. Third, firmly grasp and continued to play well \ng the war on February 29 this year, the province's \8
holiday, pension and health, cultural and creative experience, sports health, farming, rural bed and breakfasts in new formats. Three is the brand to create articles. XX agricultural comparative advantage into full play, especially the exclusive advantages of climate, mountains and sea resources, to create a group of the city, the provnce's \XX seafood, snack foods and safe agricultural products brand characteristics. Meanwhile, new industry guidance, support more farmers to participate in entrepreneurship, promoting large-scale projects such as bed and breakfasts, farm, seed breeding base construction. Four is the mechanism innovation of the article. Deepen agricultural reform, focusing on supporting foster professional major, family farms, cooperatives, enterprises and other new subjects of agricultural management, improve agricultural production and operation of large-scale, professional level. Advance the reform of property right system in rural areas, to pay special attention to land rights, improve the function of property rights trading center to guide land management to professional users, family farms, cooperatives, leading enterprises in circulation. Spare no effort to promote the province's \on system reform of County building, and actively explore the Trinity of production, supply and marketing, creditFarmer cooperative economy organization system, real organic aggregates up to all kinds of business entities, closely linked to the all aspects of production and marketing. (B) to make the countryside more beautiful. Promoting the construction of new towns and new countryside reactions together, strengthening the construction of rural eco-environment, create the beautiful countryside construction upgrades, making rural areas more livable, suitable for industry, and travel. A focus on rural environment improvement. As far as the rural, the most basic is to make the environment clean and orderly. Pollution to extensively mobilize the masses continue to carry water, clear rivers, down violations, treatment of bleaching, such as waste reduction, flowering tree \carry out waste reduction, resource recovery, improve the cleaning mechanism, enhance the level of meticulous management of the village. Second, we must pay special attention to the beautiful residential building. Adhere to the \anning ahead, because villge system, combination classification implementation, demolition, alteration simultaneously\cy, vigorously implement the \autiful countryside construction, actively promote \autiful house\ot expansion. Around 104 national road, Ling Road, longjindadao, sea road, Ju XI Liao road to catch the five sides of the main roads in about 200 villages, beautiful countryside features boutique village created, good job on planning, environmental protection, cultural heritage, industrial development, crafting lines to create the beautiful rural scenery, boutique village breed characteristics. No matter which 效率，保障了现代成本管理工作顺利、全面地展开。实践证明，实现成本会计电算化是当务之急，是实行新的成本会计方法的技术前提。
为了保证企业继续生存和扩大，高成本时代政府必须减税。我国2003年税收冲过1万亿元大关，截止2010年，国家税务总局发布数据，完成税收7.7万亿，比09年上涨约26%，远远高于GDP的增幅。如果在低成本时代，可以多收税，但是高成本时代政府必须减税，否则企业渡过不了这个难关。
同时，政府必须想办法推动金融创新。对于高成本时代的企业来讲，金融是一个重大的问题。一定要不断地推动金融创新，让企业在高成本的压力下，能够在融资方面有更灵活、更有利的选择。要放开民间信贷，否则，很多企业尤其是中小企业，很难承受高成本时代的压力。
在企业管理中，成本控制是现代中小企业在竞争中取胜的关键战略之一，成本控制是所有企业都必须要面临的一个重要管理课题。有效的成本控制管理是每个企业都必须重视的问题，抓好它就可以带动全局。若不遵循这一客观要素，那就会在激烈的竞争中被淘汰。所以，成本控制只有不断创新，成本才能持续降低，企业也才能不断获得市场竞争优势，持续发展。
s long as they caught up peach Lake and village after eight acres to create a standard, even if the County financial to be nervous, the County Government will fulfil their commitments, and 3 million Yuan/village of subsidies. Third, we must pay special attention to development of beauty industry. Construction and traditional villages and beautiful countryside protection of history and culture village, rural tourism, bed and breakfast in combining economic, on rural tourism development in precise and accurate positioning, precision marketing, supply, and vigorously promote the beautiful rural landscape of rural tourism complex, line, fashion boutique farm village construction and strive to build a group of XX feature quality boutique accommodation project. (C) efforts to get farmers to become even richer. \-off, the key to fellow\culture\proving farmers ' welfare, improving farmers ' living standards. Focus on three aspects: one is \ng income-generating\developing the
characteristic agriculture, processing, e-commerce, farm and bed and breakfast in economy, ensure a stable operating income growth. Deepen the \s empowering the reform, promoting the property income growth. Strengthening of farmers ' skills training, increase employment levels, promoting sustained growth in wage income. Guide enterprises to strengthen social responsibility, equality and mutual benefit, and signed a contract of purchase and sale of agricultural products for farmers, cooperatives and farmers are encouraged \nteed earnings + share\distribution system, sharing the value-added benefits of industrial development. Second in the growing collective efforts. City has developed the implementation of village-level collective economy three years cultivating meter, Requires three years of hard work and largely kongkecun, the majority of villages have operating income. Against this target, we have to be based on local conditions, use your head, and actively explore and find ways, and ensure completion of tasks in the city. Third, work on strengthened safeguards. Advancing precision of poverty, improve the low-income household tracking, dynamic management mechanism, especially for \oyed can hold, unable to get out of poverty\engthening the fallback of subsistence allowances and social assistance, and address the basic needs of poor people. Deepening the reform of public services in rural areas, focus on resolving prominent weakness of rural public service and people's livelihood facilities, such as through the teaching, medical and other ways to improve educational levels, improving health conditions in rural areas. By encouraging the Central village to set up day care centres to promote old-age home, rural elderly pension problems. Third, firmly grasp and continued to play well \ng the war on February 29 this year, the province's \9
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