近两年,企业成本普遍回升,除去外部原因,从企业内部来看,成本管理弱化是十分重要的原因。一是成本意识淡化。目前企业领导和中层干部中,重技术、轻管理,重生产、轻经营者仍大有人在。特别是承包以后,只要完成上交利税任务就行,使得本来就不大受重视的成本管理,更被一些领导摆到了次之又次的地位。二是成本指标无考核。企业对国家承包的指标一般只有产值、利润、上交利税等。因而企业内部承包往往也只下达考核产量、质量、安全、设备、利润等指标,事实上放弃了对成本指标的考核,助长了不惜成本上产量的作法。三是降低措施难落实。随着原材料货紧质次价格暴涨,利率再次调整,电费加价,费用增加,开征新的税种,实行退休金社会统筹等等增支因素,使得企业心理上,经济上负 In the past two years, corporate costs have generally risen, and external factors have been removed. From the perspective of internal business, the weakening of cost management is a very important reason. The first is the weakening of cost consciousness. At present, among corporate leaders and middle-level cadres, there are still many people who are heavy technology and light management, and heavy production and light management. In particular, after contracting, as long as the task of handing over profits and taxes is completed, cost management that has not been greatly valued has been put in a position of inferiority by some leaders. Second, there is no assessment of cost indicators. The indicators of business contracting to the state generally have only output value, profits, and profits and taxes on delivery. Therefore, the company’s internal contracting is often only issued assessment of production, quality, safety, equipment, profit and other indicators, in fact, give up the assessment of cost indicators, fueling the practice of cost-effective production. Third, it is difficult to implement reduction measures. With the sudden increase in the price of raw materials, the price adjustment, the increase in electricity charges, the increase in costs, the introduction of new taxes, the implementation of pensions and social co-ordination, and other factors of increase, making the company psychologically and economically negative