当前,降低生产成本是企业上下关注的大事之一,但在工作中有的人自觉或不自觉地把成本核算与降低成本人为地割裂开来。他们不是把成本核算当作降低成本的有效措施,或者认为成本核算无助于降低生产成本。因而单纯强调“算”而忽视“核”。主要表现在按时记录领料和消耗,然后简单地加减乘除,得出一个结论性数据就行了。至于说是哪些方面,为什么这样,能否控制,应怎样采取措施,则不去或少去“核”。虚不知,成本核算既要“算”更要“核”。 At present, reducing production costs is one of the major concerns of the enterprise, but some people at work consciously or unconsciously cost-cutting and cost-cutting man-made. They do not regard cost accounting as an effective measure to reduce costs, or cost accounting does not help reduce production costs. Therefore, simply emphasize “count” and neglect “nuclear”. Mainly recorded in time on the picking and consumption, and then simply add, subtract, multiply and divide, come to a conclusive data on the line. As for what they say, why is this? Whether or not control can be adopted and how the measures should be taken do not go to nuclear or “less.” Idle, cost accounting not only “count” but also “nuclear.”