“成本层次说”初探

• 作 者: 王世中 高丹燕
• 机 构: 安徽财贸学院会计系,安徽财贸学院会计系,
• 出 处: 财会通讯
• 发表日期: 1990年01期
• 关键词: 无效劳动 价格手段 构成内容 劳动耗费 最优状态 外部环境 行业平均利润率 成木 决策执行者 宏观管理

企业都在追求盈利,而事实上并不都能达到目的,因为有的企业向社会提供的是无效劳动,而且往往这种无效劳动超过了社会可以承认的限度。本文从剖析实际成本的构成,提出“成本层次说”初探,供参考。一、从“降低成本”说起。“降低成本”年年讲、天天讲,若要问到底应该“降什么”,却并不都能回答清楚。结果是:降低指标年年下,实际成本年年超,逼急了企业还不得不做点假。不少企业不在降低成本上下功夫,而转向流通环节靠“价格手段”谋

Enterprises are pursuing profitability, but in fact do not achieve the purpose, because some companies provide ineffective work to the community, and often this invalid work exceeds the limits that society can recognize. This article from the analysis of the composition of the actual cost, put forward “cost level theory” for reference. First, start with “reducing costs.” “Reducing costs” is speaking every year and every day. If you want to ask “what to drop” in the end, it is not always clear. The result is: lowering the index year-on-year, the actual cost is super year-by-year, squeezing the company to have to do something else. Many companies do not work hard to reduce costs, but move to circulation to rely on “price means”