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一、当前大家都觉得成本管理是比较薄弱的一环,为什么不成立一个全国性的成本研究机构呢?这个机构的工作应该是收集各种产品的成本资料,按系统、按品种进行比较、研究,把先进的成本构成在经济杂志上公布出来。这样,可以给物价中心和国家计划部门提供一定的参考依据,同时可以使全国范围内的厂矿有一个比较,互相参考借鉴,从而更好地控制成本,降低成本。二、现在普遍都认为企业管理人员的水平低,特别是中小企业。为什么不尽快举办企业管理的电视教学和函授教学呢?举办工业经济、工业会计、统计、管理会计等专业教学,完全可以在业余时间进行,这样对提高企业管理水平(特别是中小企业)将会起一定的推动作用。三、目前翻译介绍国外管理会计形成高潮,这固然可喜,但有几点应予注意。(1)、翻译名词要统一。(2)、现在翻译介绍的多为欧、美、日
First, at present, we all think that cost management is a weaker link. Why not set up a national cost research institution? The work of this institution should be to collect the cost information of various products, compare them according to the system and according to the varieties, Put the advanced cost structure in the economic magazine. In this way, the price center and the state planning department can be provided with some reference bases, meanwhile, factories and mines in the whole country can be compared with one another to learn from each other so as to better control costs and reduce costs. Second, now generally believe that the low level of business managers, especially small and medium enterprises. Why do not organize TV teaching and correspondence teaching of business management as soon as possible? To organize teaching in the fields of industrial economy, industrial accounting, statistics, management accounting can be carried out in spare time. This will improve the management level of enterprises (especially small and medium-sized enterprises) Play a catalytic role. Third, the current translation introduces the climax of foreign management accounting, which is gratifying, but a few points should be noted. (1), the translation of the noun to unity. (2), now translated mostly for Europe, the United States, Japan