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企业是以盈利为目的,从而进行生产、流通、服务等各种经济活动,以生产或者服务来满足社会的需要,实行自主经营、独立核算、依法设立的一种组织。既然企业是以盈利为目的的经济组织,那以最少的经济成本,创造出最大的经济利益,就是每个企业经营者持之以恒追求的目标。也因此,成本的重要性就凸显出来,如何减少成本的费用,就显得极其的重要。而定额成本就是为适应这种需求而诞生的,本文旨在对定额生产成本进行相应的探讨。
For the purpose of making profit, enterprises carry out various economic activities such as production, circulation and service, and meet the needs of the society by means of production or service. An organization that operates independently, counts independently and establishes according to law is implemented. Since enterprises are profit-oriented economic organizations, creating the greatest economic benefits with the least economic cost is the goal pursued by every enterprise operator. Therefore, the importance of cost is highlighted. It is extremely important how to reduce the cost. The fixed cost is born to adapt to this demand, this paper aims to discuss the corresponding cost of production.