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一、降低成本是成本管理的根本任务研究成本管理必须首先明确成本管理的根本任务,是降低产品成本水平。但是,由于成本是一个综合性的经济指标,它是国民经济或企业各部门、各方面经济活动的综合反映,要有效降低成本,就必须由各部门、各方面协同作战,综合治理。因此,要真正明确成本管理的任务,还必须认识降低成本与各个方面的内在联系。 (一)降低成本与提高经济效益降低成本是提高经济效益的核心课题。在生产中
First, to reduce costs is the fundamental task of cost management Research cost management must first clear the basic task of cost management, is to reduce product cost levels. However, since cost is a comprehensive economic indicator, it is a comprehensive reflection of the national economy or various departments and all aspects of economic activities. To effectively reduce costs, all departments and all parties must work together and comprehensively. Therefore, to clearly define the tasks of cost management, we must also understand the inherent links between reducing costs and various aspects. (I) Reducing Costs and Improving Economic Benefits Reducing costs is the core issue of improving economic efficiency. in · Production