Publicado en 3C TIC – Volume 13 Issue 1 (Ed. 44)
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Resumen
Abstract
This paper firstly structures the control system to ensure that the full-cost refinement management has a basis and forms a closure in the management chain. Secondly, it enhances the project system management, solidifies all the nodes, puts the communication mechanism in front, and ensures the efficient synergy and reasonable division of labor while establishing the efficient management and communication mechanism, so that it is located in the full-cost refinement management. Finally, the AHP method is used to choose the implementation method of the information system, so as to adapt the full-cost refinement management to the needs of each level and realize the application of full-cost refinement management in the economic management of the enterprise. The final simulation results show that the consistency ratio calculations of the decision-making level management organization, the executive level management organization, the basic level production department, and the other learning and growth, CR are 0.017, 0.023, 0.031, and 0.013, respectively, which are all less than 0.1, and pass the consistency test and do not need to be adjusted. It shows that the results of the calculation of the stratified weight assessment of the full-cost refined management provide an effective guarantee for the economic management of the enterprise, and can be found to be unreasonable in the process of practice, and make timely adjustments to solve the problem.
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Keywords
Full-cost refinement management; enterprise economic management; communication mechanism; AHP approach
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