论文部分内容阅读
前不久,国务院发布了《国营企业成本管理条例》(以下简称《条例》)。它总结了建国以来,国营企业成本管理工作的经验与教训,明确提出了成本管理必须为提高经济效益服务这个极为重要的指导思想。它是今后企业成本管理工作的准绳,使企业在成本管理工作中有法可依,对加强生产经营管理,挖掘增产节约的潜力,将发挥重要作用。建国以后,我国曾经颁布过三个成本管理条例,最早的是1961年10月国家计委和财政部联合颁发的《关于加强成本计划管理工作的几项规定》,这个文件就成本和流通费用计划编制范围、编制内容、编制依据,以及执行的检查,考核作了具体规定。对当时加强企业经营管理,扭转企业亏损,增加盈利起
Not long ago, the State Council issued the Regulations on the Administration of Costs of State-owned Enterprises (hereinafter referred to as the “Regulations”). It sums up the experience and lessons learned from the cost management of state-owned enterprises since the founding of the People’s Republic of China, and clearly puts forward the very important guiding ideology that cost management must serve to improve economic efficiency. It is the yardstick for future corporate cost management work. It will enable companies to follow laws and regulations in their cost management work, and will play an important role in strengthening the management of production and operations and exploring the potential for increasing production and saving. After the founding of the People’s Republic of China, China’s three cost management regulations were promulgated. The earliest was the “Several Provisions on Strengthening the Management of Cost Planning” jointly issued by the State Development Planning Commission and the Ministry of Finance in October 1961. This document outlines plans for cost and circulation costs. The scope of preparation, the content of the preparation, the basis for preparation, and the inspections performed, and the assessment made specific provisions. Strengthen the management of the enterprise at that time, reverse the loss of the enterprise and increase profitability.