论文部分内容阅读
近年来,有些同志认为,现行的成本考核指标“可比产品成本降低率”的弊端较多。主要理由是:在科学技术高速发展的今天,企业产品不断更新换代,新产品不断涌现。因此,企业的可比产品占全部产品的比重从总趋势上看会越来越小。在这种状况下仍采用可比产品成本降低率作为成本考核指标就不利于企业加强对占有较大比重的不可比产品(即新产品)的成本管理,造成可比产品成本下降而全部成本上升的局面。我认为,这种意见粗看似有道理,但仔细分析就觉得不免有些片面,我国大多数工业企业的实际情况并非这样。首先,从目前科学技术发展趋势看,各产业部门中的基础原料生产企业及能源生产企业的产品并不是经常更新换代。这些企业的产品在今后几年、十几年,甚至几十年都不会换代,在较长时期中仍是可比产品。如能源企业的原油、煤、
In recent years, some comrades believe that the current cost assessment index “Compared Product Cost Reduction Rate” has many drawbacks. The main reason is: In the rapid development of science and technology, corporate products are constantly updating and new products continue to emerge. Therefore, the proportion of comparable products of enterprises in the total products will be smaller and smaller from the overall trend. In this situation, the use of comparable product cost reduction rate as a cost assessment indicator is not conducive to the strengthening of the cost management of incomparable products (ie, new products) with a large proportion of enterprises, resulting in a decrease in comparable product costs and a rise in overall costs. . In my opinion, this kind of opinion may seem plausible. However, careful analysis can be considered to be partial. The actual situation of most industrial enterprises in our country is not the case. First of all, from the current development trend of science and technology, the products of basic raw material production enterprises and energy production enterprises in various industrial sectors are not always updated. The products of these companies will not be replaced in the next few years, more than ten years or even several decades, and they will still be comparable products in the longer term. Such as energy companies’ crude oil, coal,