第1页共157页编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页共157页成本费用内控管理规定目录第1章企业成本费用的构成....................................................................................41．1人力资源成本...............................................................................................41．1．1人力资源成本构成分析方案..........................................................41．1．2人力资源成本预算管理制度..........................................................61．2生产成本.....................................................................................................101．2．1生产成本管理控制制度.................................................................101．2．2生产成本核算管理办法................................................................141．3采购成本构成分析方案.............................................................................191．4物流成本构成分析方案.............................................................................211．5质量成本构成分析方案.............................................................................231．6销售费用.....................................................................................................251．6．1销售费用构成分析方案................................................................251．6．2销售费用管理控制办法................................................................271．7管理费用.....................................................................................................321．7．1管理费用构成分析方案................................................................321．7．2管理费用支出审批规定................................................................341．8财务费用构成分析方案.............................................................................36第2章人力资源成本费用控制..............................................................................382．1取得成本.....................................................................................................382．1．1招聘成本控制方案........................................................................382．1．2人才测评费用预算流程................................................................452．2开发成本.....................................................................................................462．2．1培训费用管理控制办法................................................................462．2．2员工教育经费使用规定................................................................512．3使用成本.....................................................................................................542．3．1员工加班费用管控办法................................................................542．3．2员工福利费用控制办法................................................................56第3章生产成本费用控制......................................................................................593．1直接材料成本.............................................................................................593．1．1材料消耗定额管理流程................................................................593．1．2原材料消耗控制方案.....................................................................603．2劳动定员定额管理办法................................................................
