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1 在传统的成本管理理论中,总认为降低成本就必然能够提高经济效益,增加成本就必然会降低经济效益。因此,在成本管理活动中,人们总以成本降低情况来考核成本管理工作,凡成本都必须极力地降低,成本成了可以任意挤压的泡沫。在人们的头脑中也因而形成了“成本越低越好”的观念,并以此来指导我们的成本管理工作。然而,事实并非如此。有时成本降低了,经济效益并没有提高,反而下降了;有时增加了必要的成本,反而带来了经济效益。这就要求我们对成本和成本管理重新加以认识。根据价值规律的要求,任何具有交换价值的产品,其成本都有一个客观的量的规定性,降低成本超越了这个限度,不但不能增加效益,反而造成效益下降,弄巧成拙。 2 任何事物都是质和量的对立统一。掌握事物质与量的统一,很重要的一点,就是要善于把握事
1 In the traditional cost management theory, it is generally believed that reducing costs will inevitably improve economic efficiency, and increasing costs will inevitably reduce economic benefits. Therefore, in the cost management activities, people always assess cost management work in terms of cost reduction, and all costs must be reduced as much as possible, and the cost becomes a bubble that can be arbitrarily squeezed. In people’s minds, the concept of “lower cost is better” is formed, and this guides our cost management. However, it is not. Sometimes the cost is reduced, the economic benefits are not improved, but decreased; sometimes the necessary cost is increased, but it brings economic benefits. This requires us to reconsider cost and cost management. According to the requirements of the law of value, the cost of any product with exchange value has an objective amount of stipulation. Lowering the cost exceeds this limit. It will not only increase the benefits, but will result in a decline in the benefits and be self-defeating. 2 Anything is the unity of opposites of quality and quantity. To grasp the unity of matter and quantity, it is very important to be good at grasping things.