企业的成本耗费归根到底是社会耗费,企业成本水平的不断降低,是提高社会效益的基础。但在当前经济体制改革的过程中,企业往往对产品价格和产品盈利感兴趣,而对产品成本升降关心不够,更不懂得如何从不断降低成本中使企业获得效益,在此情况下,研究如何适应商品经济发展的成本管理,是一个需要讨论的问题。一、企业成本和利润留成、工资总额的增长挂钩,促使企业重视成本。有人提出将成本指标和质量指标作为企业承包经营责任制的制约性指标,与工资总额的增长挂起钩来,企业通过降低成本而增加的利润应有较大的留成比例。这是符合价值规律,有利于商品经济发展的成本调控手段。为了把成本和利润留成挂钩,首先要研究成本考核方法。由于现行的与上年度比较的可比产品成本考核指标本身存在着许多缺陷,近年来很多同志对考核指标提出多种改革意见。我的看法是: In the final analysis, the cost of a company’s costs is a matter of social consumption. The continuous reduction in the level of corporate costs is the basis for improving social benefits. However, in the current process of economic restructuring, companies are often interested in product prices and product profitability, but they are not concerned about product cost increases and decreases, but they do not know how to benefit from the continuous reduction of costs. Under such circumstances, how to study The cost management that adapts to the development of commodity economy is a problem that needs to be discussed. First, corporate costs are linked to the retention of profits and growth in total wages, prompting companies to pay attention to costs. Some people put forward that the cost indicators and quality indicators as a constraint indicator of the contract responsibility system of enterprises, and the increase in the total amount of wages linked to the increase in profits of enterprises through reducing costs should have a larger retention rate. This is a cost control method that is in line with the law of value and conducive to the development of commodity economy. In order to link costs and profits, we must first study the cost assessment method. Since there are many flaws in the comparable product cost assessment indicators in the current comparison with the previous year, many comrades in recent years have proposed various reform opinions on the assessment indicators. My opinion is: