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一、乡镇企业产品成本计划编制的作用和要求产品成本是反映企业生产经营活动的一项综合性指标。企业生产的产量、质量、劳动生产率高低、物资消耗、费用开支等等都与成本指标有关。因此,必须加强成本管理,降低消耗,才能提高企业经济效益。产品成本计划是企业成本管理的基础,是以货币的形式反映企业在计划期内各种产品的计划成本水平和可比产品成本的降低程度,综合地反映计划期内经营管理的水平。它的主要作用在于,通过编制成本计划增强预见性、减少盲目性、据以控制和监督生产消耗费、检查和考核成本计划的完成情况,同时又为编制
I. The role and requirements of the production cost planning of township and village enterprises Product cost is a comprehensive indicator reflecting the production and business activities of enterprises. The production output, quality, labor productivity, material consumption, expenses, etc. are all related to the cost indicators. Therefore, it is necessary to strengthen cost management and reduce consumption in order to improve the economic efficiency of enterprises. The product cost plan is the basis of enterprise cost management. It reflects the planned cost of various products and the reduction of comparable product costs in the form of currency, and comprehensively reflects the level of business management during the plan period. Its main role is to increase predictability, reduce blindness, control and supervise production consumption costs, and check and assess the completion of cost plans by preparing cost plans.