1980年年底中央工作会议指出,我们的经济工作指导思想要有一个根本的转变,要努力提高经济效果,走出一条发展经济的新路子。加强成本管理对提高经济效果有着十分重要的作用。而要提高成本管理水平,则必须走技术与经济相结合的道路。 (一) 生产过程本身就是技术与经济相结合的过程。技术管理得好坏,技术水平的高低,经济管理 The Central Working Conference at the end of 1980 pointed out that we must have a fundamental change in the guiding ideology of our economic work. We must work hard to improve economic results and emerge from a new path of economic development. Strengthening cost management has a very important role in improving economic efficiency. To improve the cost management level, we must take the road of combining technology and economy. (a) The production process itself is a combination of technology and economy. Good or bad technology management, level of technology, economic management