论文部分内容阅读
现行的成本考核指标只能说明一个问题,报告期较基期产品单位成本上升还是下降,上升率或下降率是多少。但当分析实际主客观原因后,往往成本上升的工厂不一定就是经营管理不好,而成本下降的单位也不一定就是企业管理水平高。随着经济改革的发展,指标考核要能适应形势的要求,要有新的改进。分析产品成本上升下降,其目的是不断改进企业管理水平,增加产量,减少消耗,提供更好的经济效率和社会效率。考核产品成本下降率,不分析原料本身的价格因素,不可能看出成本升降的真正原因。只有将产品成本的各个组成部份有特殊情况的影响因素剔除,这样比才有作用,这次全国第二次工业普查就体现了对原料、动力、燃料价格因素
The current cost assessment indicators can only illustrate one problem. The reporting period has increased or decreased the unit cost of the product compared to the base period. What is the rate of increase or decrease? However, when the actual subjective and objective reasons are analyzed, the factory with the rising cost is not necessarily the one with poor management, and the unit with the reduced cost is not necessarily the high level of enterprise management. With the development of economic reform, the assessment of indicators must be able to adapt to the requirements of the situation and new improvements must be made. Analyze the rise and fall of product cost, its purpose is to continuously improve the level of enterprise management, increase production, reduce consumption, provide better economic efficiency and social efficiency. Assessing the rate of decline in product costs does not analyze the price factors of the raw materials themselves, and it is impossible to see the real reason for the increase or decrease in costs. Only when the factors affecting the specific components of the product cost have been removed, the ratio will play a role. This time, the second national industrial census reflects the factors of raw materials, power and fuel prices.