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加强产品成本分析,降低产品成本,是工业企业为国家积累资金的主要途径,也是通过加强成本管理,促进企业实行全面科学管理,迅速实现四化的重要措施。 当前,加强产品成本分析,一方面要很好总结我国建国到六十年代这方面的经验,另方面要进一步解放思想,认真而又有分析地学习外国在成本管理上对我们有用的一些东西。这样才能做到中外并蓄,扬长避短,取得事半功倍的效果。 以我国自己的经验为主,结合学习外国的先进做法,我们应从成本分析的预见性、全面性和科学性三方面来加强。具体说,应当解决好以下几个问题,即:积极开展投产
Strengthening product cost analysis and reducing product costs are the main ways for industrial enterprises to accumulate funds for the country. They are also important measures for strengthening the cost management, promoting the implementation of comprehensive scientific management, and rapidly realizing the four modernizations. At present, to strengthen product cost analysis, on the one hand, we must sum up China’s experience in the establishment of the country through the 1960s. On the other hand, we must further emancipate our minds and learn analytically useful foreign things that are useful to us in cost management. Only in this way can we achieve a combination of Chinese and foreign influences, avoid weaknesses, and achieve a multiplier effect. Taking China’s own experience as the mainstay and combining advanced foreign language learning methods, we should strengthen it from the perspective of predictability, comprehensiveness, and scientificity of cost analysis. Specifically, the following problems should be solved: Actively start production