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加强成本管理,除应用预测、控制、核算和分析等手段外,正确、合理地考核企业成本指标完成情况,对于降低产品成本,挖潜增收,具有积极促进作用。目前,工业企业采用“可比产品成本降低率”指标,考核企业产品成本和评价成本管理工作。这种考核方法,对宏观经济管理有用,对微观经济管理则弊多利少:(1)由于这种考核方法对多数新产品的成本放弃不管,往往出现可比产品成本年年降低,而全部产品成本反面升高的怪现象。(2)可比产品成本降低指标规定的对比依据,是上年的加权平均成本,缺乏激发企业不断降低产品成本的功能,对实际工作指导意义不大。(3)可比产品成本降低指标的考核基数是按上年平均单位成本和本期实际产量计算的总额,它把既有变动因素,又有固定因素的单位成本,作为
Strengthen cost management, in addition to the application of forecasting, control, accounting and analysis and other means, the correct and reasonable assessment of the completion of business cost indicators, to reduce product costs, tap potential to increase income, have a positive role in promoting. At present, industrial enterprises use the “comparable product cost reduction rate” indicator to assess the enterprise’s product cost and evaluate cost management. This assessment method is useful for macroeconomic management, and has more disadvantages for microeconomic management: (1) As this method of assessment abandons the cost of most new products, the cost of comparable products tends to decrease year-on-year, while the total product cost The strange phenomenon of a negative rise. (2) The comparison basis of the comparable product cost reduction index regulations is the weighted average cost of the previous year. It lacks the function of stimulating enterprises to continuously reduce product costs, and has little significance for practical work guidance. (3) The appraisal base of the comparable product cost reduction index is calculated based on the average unit cost of the previous year and the actual output of the current period. It takes the unit cost of both the change factor and the fixed factor as the