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成本是经济工作中一个至关重要的问题,搞经济不讲成本是必然会失败的,过去如此,现在市场经济下更是如此。因为成本是衡量生产耗费和补偿的尺度,是决定价格的基础,在价格既定的情况下,成本体现了企业盈利的大小,是企业提高竞争能力,应变能力和开拓能力的关键,它决定企业今后生产和发展的命运,同时也是国家保证扩大经济建设和改善人民生活的物质基础。可见,不论从企业来看,还是从国家来说,成本都是经济效益的核心,必须予以高度重视。
Cost is a crucial issue in economic work. It is bound to fail to engage in economy without cost. In the past, it is even more so in the market economy. Because cost is a measure of production cost and compensation, it is the basis for determining price. Under the prevailing price, the cost reflects the size of the company’s profit, and it is the key to the company’s ability to improve competitiveness, adaptability, and development. It determines the future of the company. The fate of production and development is also the material basis for the country to ensure the expansion of economic construction and improvement of people’s lives. It can be seen that whether it is from the point of view of the enterprise or the country, the cost is the core of economic benefits and must be highly valued.