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一、成本控制的基本概念产品成本是企业经营管理方面的一项综合性指标,它与企业的各项主要经济技术指标,如:产量、消耗定额、利润等,都存在着客观的内在联系。产品成本的高低,标志着企业能否用最少的消耗,取得较大的经济成果。不断地降低产品成本,不但可以为企业自身增加市场竞争能力,增加盈利,也为社会需要提供物美价廉的产品,进而为“四化”建设积累资金开辟财源。所以说产品成本无论对企业或是对社会都是至关重要的指标,是涉
First, the basic concept of cost control Product cost is a comprehensive business management indicators, it and the main economic and technical indicators, such as: production, consumption quotas, profits, there is an objective internal relations. The level of product cost, marking the company can use the least consumption, greater economic success. Constantly reduce product costs, not only for enterprises to increase their market competitiveness, increase profitability, but also for the community to provide inexpensive products, and thus “four modernizations” accumulated funds to open up financial resources. So that product costs both for business or for society are crucial indicators, is involved