论成本痛苦指数及综合治理对策

• 作 者: 关恩国
• 机 构: 抚顺市人大财经委,
• 出 处: 财政研究
• 发表日期: 1990年11期
• 关键词: 可比产品成本 产品总成本 独立核算 综合治理对策 工业企业 成本超支 成本指数 成本管理 产品成本 成本降低率

1980—1989年10年间,我国全民独立核算工业企业可比产品成本除1983年降低0.24个百分点外,其余9年都是超支的,而且超支幅度愈来愈大,进入1988年后超支幅度达到两位数。按全部可比产品总成本4000亿元计算,每超支1%就使国家损失40亿元,9年成本超支大约使我国损失2000多亿元。可

During the 10 years from 1980 to 1989, the cost of comparable products for independently-funded industrial enterprises in our country was 0.24 percentage points lower than that in 1983, and the other nine years were over-spending. And the over-expenditure rate was getting larger and larger and the excess expenditure rate reached two places after 1988 number. According to the calculation of the total cost of all comparable products of 400 billion yuan, each over-spending 1% causes the country to lose 4 billion yuan and the 9-year cost overruns make our country lose about 200 billion yuan. can