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行业标准成本一股应由较大范围的专业公司或主管部门来组织制订,使之具有较大范围的适应性。我主张对同一类产品应制订几种不同的行业标准成本。省(市)应制订省标准的行业标准成本,在全国范围,应制订国家标准的行业标准成本,还要收集国外先进国家生产同类产品的成本资料,制订国际标准的行业标准成本。企业要同时按省标准、国家标准、国际标准计算总成本。进行对比分析,明确奋斗目标和努力方向。各级专业公司或主管部门要层层将这些指标数据加以汇总。在较大范围进行对比分析,从中看出全行业总成本所趋的水平,为经济决策提供可靠数据。制订行业标准成本应解决的几个问题:(1)要坚持“应该发生”的原则,即根据生产一种产品必需消耗的物化劳动和活劳动为标准。对在不正常条件下,增加的成本不能包括在内。(2)坚持平
The industry standard cost should be organized by a wide range of professional companies or competent authorities to make it more adaptable. I suggest that there should be several different industry standard costs for the same type of product. Provinces (municipalities) should formulate the industry standard cost of provincial standards. At the national level, the industry standard cost of national standards should be formulated. The cost data of similar products produced in advanced foreign countries must be collected and the industry standard cost of international standards should be formulated. Enterprises should calculate the total cost according to provincial, national, and international standards. Conduct a comparative analysis to clarify the goals and efforts. Professional companies or competent departments at all levels must aggregate these indicator data at various levels. A comparative analysis on a large scale shows the level of the total cost of the entire industry and provides reliable data for economic decision-making. Several problems that should be solved in the formulation of industry standard costs: (1) The principle of “should happen” must be adhered to, which is based on the physical and living labor that a product must consume. For abnormal conditions, the added cost cannot be included. (2) adhere to the flat