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谈起“成本控制”,人们就会想到把日常经济活动的成本开支控制在国家统一规定的成本开支范围和原订的成本标准或预算之内,及时发现日常经济活动中发生的实际成本与原订标准的偏差,然后采取有效措施,以保证原订成本目标的实现。因此,日常成本控制无形中成了成本控制的代名词,因而忽视了成本事前预测性控制的重要作用,使成本控制工作处于被动状态,最后导致新产品成本起点高,老产品成本刚性不落
When talking about “cost control,” people would think of controlling the cost of daily economic activities within the scope of cost and expenditure that the State has uniformly set, and the original cost standards or budgets, so as to discover the actual costs and costs incurred in daily economic activities in a timely manner. Set the standard deviation and then take effective measures to ensure that the original cost target is achieved. Therefore, the daily cost control has become virtually synonymous with cost control, thus ignoring the important role of the cost of predictive control in advance, making the cost control work in a passive state, resulting in a high starting point for new product costs, the old product cost rigidity does not fall