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大跃进以来,随着生产的飞跃发展,絕大部分建筑材料和非金属矿企业产品成本是不断下降的。以部直屬企业为例,可比产品总成本1958年比1957年降低7.13%,1959年比1958年降低4.25%,1960年比1959年降低3.56%,三年累計降低14.14%, 每年平均降低率为6%。三年来降低成本工作取得的成績是很大的,为国家积累資金做出了一定的貢献。但是,在取得这些成績的同时,有的产品成本仍然偏高,甚至少数企业的产品成本还有继續上升的趋势。产生这一問題的原因虽是多方面的,例如生产上所使用的某些原、燃、材料品种的变化、供应地区的改变等,都对产品成本发生了一定的影响。但是,从总的情况看来,这些客观原因不是主要的,主要原因是由于主观上对經济效果注意得不够,对財务管理和經济核算工作有些放松。
Since the Great Leap Forward, with the rapid development of production, the cost of most of the construction materials and non-metallic mineral enterprises has been declining. Taking the enterprises directly under the ministry as an example, the total cost of comparable products decreased by 7.13% in 1958 compared with 1957, decreased by 4.25% in 1959 compared with 1958, decreased by 3.56% in 1960 compared with 1959, and decreased by 14.14% in three years. The average annual reduction rate is 6%. The achievements made in cost reduction work over the past three years have been significant and have made some contributions to the country’s accumulation of funds. However, while achieving these achievements, some product costs are still high, and even a few companies continue to increase their product costs. Although there are many reasons for this problem, for example, changes in certain types of raw materials, fuels, and materials used in production, changes in supply areas, etc., all have a certain impact on product costs. However, in view of the general situation, these objective reasons are not the main ones. The main reason is that due to subjectively insufficient attention to economic effects, the financial management and economic accounting work are somewhat relaxed.