当前,工业企业的成本管理比较混乱。一是乱摊成本。有的企业已提了固定资产大修理基金,固定大修理发生的费用,还是进了成本帐,有的企业将乱发的奖金、福利费、煤气补贴等列入成本,造成成本高;二是企业经营的短期行为和以包代管,使企业的原始记录、会计台帐、核算系统被废弃或名存实亡。 At present, the cost management of industrial enterprises is relatively confusing. One is the cost of misappropriation. Some companies have already raised fixed assets overhaul funds, fixed overhaul costs, or cost accounts. Some companies have added bonuses, welfare fees, gas subsidies, etc., to the cost, resulting in high costs; The short-term behavior of the company’s operations and the use of package management to ensure that the company’s original records, accounting books, and accounting systems were abandoned or existed in name only.