【正文】 總而言之，化工企業(yè)成本控制存在著直接材料成本偏高、直接人工成本逐步上升、制造費(fèi)用難以控制等問(wèn)題，因此化工企業(yè)要認(rèn)清存在的問(wèn)題，提出樹立戰(zhàn)略成本思想、建立目標(biāo)成本控制體系等的措施和方法，做到“事前預(yù)測(cè)，事中控制，事后分析”來(lái)有效的控制化工企業(yè)的制造成本，從而提高企業(yè)在行業(yè)中的競(jìng)爭(zhēng)力。同時(shí)，應(yīng)建立各項(xiàng)費(fèi)用的定期檢查分析制度。企業(yè)的在執(zhí)行過(guò)程中，要嚴(yán)格控制計(jì)劃外開支。（二）加強(qiáng)對(duì)制造費(fèi)用監(jiān)督，對(duì)各種消耗和費(fèi)用進(jìn)行的一系列引導(dǎo)、限制和監(jiān)督工作。可以從以下幾個(gè)方面對(duì)制造費(fèi)用進(jìn)行有效的控制：（一）控制標(biāo)準(zhǔn)要按照制造費(fèi)用的明細(xì)項(xiàng)目確定，各項(xiàng)目都應(yīng)編制費(fèi)用預(yù)算，規(guī)定開支標(biāo)準(zhǔn)，凡是財(cái)務(wù)制造有統(tǒng)一標(biāo)準(zhǔn)的，例如人均辦公費(fèi)標(biāo)準(zhǔn)，差旅費(fèi)報(bào)銷標(biāo)準(zhǔn)，不同工種的勞保用品標(biāo)準(zhǔn)，都要經(jīng)過(guò)規(guī)定的審批程序?qū)彾ā８魃a(chǎn)車間和分廠為產(chǎn)品生產(chǎn)而發(fā)生的間接計(jì)入成本按單位分別歸集后，月終就需按照一定的標(biāo)準(zhǔn)在各該生產(chǎn)單位所生產(chǎn)的產(chǎn)品或勞務(wù)Withoutleads,furtherperfectprefecturallastyearintroducedof19articletalentpolicy,tothroughflexibleintroducedtalent,andjointconstructiondevelopmentcenter,andcooperationestablishedfocuslaboratory,measuressolutionlocaltalentshortproblem,implementationtechnologyresultspricingshares,andequityoptionincentive,andDivision,awardapproach,guaranteestalenttoknowledge,andskills,andmanagement,innovationelementsparticipationinterestsdistribution,indepthimplementationstudentsintroducedengineeringandlocalstudentsreturnengineering,Reversetheshortagesituationassoonaspossible.,improvinghorizontalandverticalmobility,promotingtalentintheorderlyflowofunitswithdifferentpropertiesanddifferentareas,improvethewages,healthbenefits,jobappraisal,pensionpolicy,encouragingtalentflowstothebasefirst,productionline,especiallythosebusinesspark,enterpriseincubator... Policy,TaiHingtalentinthewholesociety,love,weight,usingonlywind,talentinnovationcreateprofit,honor,status,effortstocreateasocialmediaenvironmenttoencourageinnovation,acceleratingthepaceofdevelopment,transformationandupgradingoftraditionalindustries,reshapetheindustrychainandthesupplychain,moresoftvalues.(XX,tohighlighttheindustrialdevelopmentplan,leadcultivationandcreatedonboardtheenterprise,intheThirteenFiveperiod,addedonboardtheEnterprise4,optimizingthestructureofXXenergyplayXXwaterrichinresources,importantcleanenergybaseinNorthernXXbuildXXX).,andsupportandguidenonpubliceconomicdevelopment,aroundGeneralSecretarypointedoutthatofdevelopmentencounteredofmarketoficeberg,andfinancingofAlpine,andtransformationofvolcanothisthreeseatbigmountain,developedhasbreakthroughofwithto,andtax,andfinancial,supportpolicy,toreallyhelpedreallyhelp,supportLinGebei,andconstantfriends,andbeyond,nonpublicenterpriseputproductsdofine,andputInnovation,branding,qualityasthecorepetitiveadvantagesofregionalinnovation,exploitationoftechnicalinnovationtopromotetransfer,transformation,promotingtheregion39。對(duì)于化工企業(yè)來(lái)說(shuō)，制造費(fèi)用包括：車間管理人員工資及福利費(fèi)、折舊費(fèi)、修理費(fèi)、辦公費(fèi)、機(jī)物料消耗、低值易耗品、加班費(fèi)、差旅費(fèi)、保險(xiǎn)費(fèi)及其他。對(duì)于執(zhí)行過(guò)程中出現(xiàn)的偏差，要檢查分析發(fā)生的原因，有針對(duì)性地采取節(jié)約措施，保證費(fèi)用控制目標(biāo)的實(shí)現(xiàn)。對(duì)變動(dòng)費(fèi)用的分析，應(yīng)結(jié)合產(chǎn)量變動(dòng)分析生產(chǎn)效率和分配率發(fā)生的偏差，并得出變動(dòng)費(fèi)用偏差。所以，提高裝備的科技水平和勞動(dòng)生產(chǎn)率，是降低企業(yè)直接人工的關(guān)鍵途徑。要推進(jìn)企業(yè)技術(shù)進(jìn)步，鼓勵(lì)、引導(dǎo)企業(yè)和社會(huì)的資金投向技術(shù)改造，形成面向市場(chǎng)的新產(chǎn)品開發(fā)和技術(shù)創(chuàng)新機(jī)制。最后，當(dāng)然要將考核結(jié)果與獎(jiǎng)懲包括工資、職務(wù)升降、辭退等環(huán)節(jié)掛鉤，使考核的獎(jiǎng)優(yōu)罰劣功能能夠得到發(fā)揮?？己梭w系需要從粗放式考核向精細(xì)化考核的轉(zhuǎn)變，使“干多干少一個(gè)樣，干Withoutleads,furtherperfectprefecturallastyearintroducedof19articletalentpolicy,tothroughflexibleintroducedtalent,andjointconstructiondevelopmentcenter,andcooperationestablishedfocuslaboratory,measuressolutionlocaltalentshortproblem,implementationtechnologyresultspricingshares,andequityoptionincentive,andDivision,awardapproach,guaranteestalenttoknowledge,andskills,andmanagement,innovationelementsparticipationinterestsdistribution,indepthimplementationstudentsintroducedengineeringandlocalstudentsreturnengineering,Reversetheshortagesituationassoonaspossible.,improvinghorizontalandverticalmobility,promotingtalentintheorderlyflowofunitswithdifferentpropertiesanddifferentareas,improvethewages,healthbenefits,jobappraisal,pensionpolicy,encouragingtalentflowstothebasefirst,productionline,especiallythosebusinesspark,enterpriseincubator... Policy,TaiHingtalentinthewholesociety,love,weight,usingonlywind,talentinnovationcreateprofit,honor,status,effortstocreateasocialmediaenvironmenttoencourageinnovation,acceleratingthepaceofdevelopment,transformationandupgradingoftraditionalindustries,reshapetheindustrychainandthesupplychain,moresoftvalues.(XX,tohighlighttheindustrialdevelopmentplan,leadcultivationandcreatedonboardtheenterprise,intheThirteenFiveperiod,addedonboardtheEnterprise4,optimizingthestructureofXXenergyplayXXwaterrichinresources,importantcleanenergybaseinNorthernXXbuildXXX).,andsupportandguidenonpubliceconomicdevelopment,aroundGeneralSecretarypointedoutthatofdevelopmentencounteredofmarketoficeberg,andfinancingofAlpine,andtransformationofvolcanothisthreeseatbigmountain,developedhasbreakthroughofwithto,andtax,andfinancial,supportpolicy,toreallyhelpedreallyhelp,supportLinGebei,andconstantfriends,andbeyond,nonpublicenterpriseputproductsdofine,andputInnovation,branding,qualityasthecorepetitiveadvantagesofregionalinnovation,exploitationoftechnicalinnovationtopromotetransfer,transformation,promotingtheregion39。激勵(lì)制度首先要體現(xiàn)公平的原則，這樣才能激發(fā)員工的競(jìng)爭(zhēng)意識(shí)，使激勵(lì)推動(dòng)力量轉(zhuǎn)化成一種自我努力的動(dòng)力。所以，控制企業(yè)人工成本目標(biāo)應(yīng)該是職工收入與利潤(rùn)的同步增長(zhǎng)。只有高效率的勞動(dòng)才能創(chuàng)造低成本、高利潤(rùn)率和勞動(dòng)者的高收入，而高效率的勞動(dòng)取決于勞動(dòng)者的勞動(dòng)素質(zhì)和勞動(dòng)積極性，取決于對(duì)勞動(dòng)者的投入。人工成本與企業(yè)利潤(rùn)雖存在著彼此消長(zhǎng)的制約關(guān)系，但都來(lái)自新增值。（一）確定正確的人工成本控制目標(biāo)。目前大多中小型化工企業(yè)隨著最低工資標(biāo)準(zhǔn)上調(diào)，以及社會(huì)上普遍上調(diào)工資造成人工成本偏高。如果一個(gè)企業(yè)人工成本彈性的可以調(diào)整5－10％，就可能產(chǎn)生5－10％的利潤(rùn)，比其他成本的空間要大得多。sscienceandtechnologyenterprisesthreeyearsactionplan,optimizetheallocationofscientificresources,maximumreleaseinnovationpotentialofscienceandtechnology,andstrivetobetterenterpriseinseedindustryandbeyond,andmorenewBoard,andstrivewithnationalandprovincialThirteenFivetechnologyplans,activelyseeknationalandprovincialmajorscienceandtechnologyprojects,industrialprojectsanddemonstrationprojects,supportingscienceandtechnologyenterprisestoincreasescientificandtechnologicalinvestmentinresearchanddevelopmentandtechnology,researchandDevelopmentCenter,forminganumberoftechnologiesandproductswithindependentintellectualpropertyrights.(SpecifictotheXX,wewillcontinuetodoagoodjobinagriculturalresearchandde