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成本是一个价值范畴。工业企业的产品成本是企业在生产、销售产品中耗费的物化劳动和补偿活劳动耗费的价值总和。因此,成本指标是反映企业工作质量的一个综合指标,是衡量企业生产经营活动好坏、评价企业管理水平高低的一个重要标志。同时单位产品的耗费也是衡量一个地区、一个部门,乃至一个国家利用资源、统筹兼顾、统筹安排和投入产出水平的标志。据《“中国与世界”系到实证报告》指出:每生产一美元国民生产总值耗费的能源,中国列十大经济大国之首,能源利用率仅达20％,有75％以上能源浪费。每一亿美元工业总产值所耗标煤相当于日本的五倍、美国的二至三倍。社会劳动生产率全世界平均为5725美元(美国44,825美元,苏联13,100美元),而我国只有1,300美元,即只有世界平均劳动生产率的1/4多。工业劳动生产率全世界平均为19,500美元(美国53,250美元,日本36,975美元,苏联24,250美元),我国只有6,300美元,即只有世界平均数的
Cost is a value category. The product cost of an industrial enterprise is the sum of the value of the materialized labor and the compensatory labor spent in the production and sale of the product. Therefore, the cost index is a comprehensive indicator that reflects the quality of the company’s work, and it is an important indicator to measure the quality of production and business activities and evaluate the level of corporate management. At the same time, the consumption of a unit product is a measure of the utilization of resources, overall consideration, overall arrangements, and input-output levels in a region, a department, or even a country. According to the “China and the World” linked to the empirical report, China’s economy ranks among the top ten economic powers for every dollar of GNP it produces. Energy efficiency is only 20%, and over 75% of energy is wasted. The standard coal consumed by each US$100 million in industrial output is five times that of Japan and two to three times that of the United States. Social labor productivity averages 5,725 U.S. dollars (US$44,825 for the United States and 13,100 U.S. dollars for the Soviet Union), while China has only 1,300 U.S. dollars, which is only a quarter of the world’s average labor productivity. The average industrial productivity in the world is 19,500 U.S. dollars (US 53,250 U.S. dollars, Japan 36,975 U.S. dollars, Soviet Union U.S. 24,250 U.S. dollars), and our country has only 6,300 U.S. dollars, that is, only the world average.