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在深化经济体制改革的进程中,为提高企业经济效益,以尽量少的劳动消耗,生产出更多的符合社会需要的产品,是我国经济发展战略的要求。成本是企业经济效益的集中反映与客观基础,是考核经营管理好坏的综合指标,它在企业经济活动中占有举足轻重的地位。然而,现实的企业成本管理是我们经济工作中的一个薄弱环节,成本管理不严、核算不实、反映不全、该进的没进,不该进的乱挤、乱摊等现象比较普遍,如不迅速扭转这
In deepening the reform of the economic system, it is a requirement of our country’s economic development strategy to increase the economic efficiency of enterprises and to produce more products that meet the needs of the society with as little labor consumption as possible. Cost is the concentrated reflection and objective basis of the economic efficiency of an enterprise. It is a comprehensive index for evaluating the quality of operation and management. It occupies a decisive position in the economic activities of an enterprise. However, the reality of the enterprise cost management is a weak link in our economic work, the cost management is lax, accounting is not real, incomplete reflection, the progress did not enter, should not be into the crowd, Do not reverse this quickly