基于“两本”理念的动态比较控制法研究与实践

本课题以"衡阳烧碱厂责任成本控制"方案设计为起点,"以‘两本'理念动态比较控制法研究与实践"为结果,是一个以"人本"、"成本"为理念为主线,以"人本"的自我、自在、自律与计划、组织、指挥管理和"成本"的动态、比较、控制管理为内容,"以人本求激励,以动态求标准,以比较求差异,以控制求效益"为核心的管理创新与实践.

Study and Practice of the Dynamic Comparing and Controling Method Based on "Two Costs" Concept

By carrying out the plan, "Responsibility Cost Control", in Hengyang Caustic Soda factory, we managed to find out a new method called "the dynamic comparing and controling method based on `two costs' (cost of human resource and cost of goods)".It is a concept which includes the self-discipline of human resource, the management on plan, organizing and superintendence and the dynamic comparing and controling management on cost. It is a management innovation and practice whose purpose is to "inspire people using cost of human resource, aquire the standard dynamically, figure out the difference through comparing and gain the benefit by control".