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一、生产费用表的作用生产费用表的作用,一般认为是:分析各项生产费用要素的比重;考核生产费用预算的执行情况,计算储备、生产、成品资金周转指标和有助于计算净产值和国民收入等等,此外,它还有:1、通过历年国民经济或企业生产费用的动态反映,根据固定资产折旧的变化情况看出生产过程机械化自动化程度和技术装备的改善情况;根据能源消耗(外购燃料、外购动力)的变化情况分析“能源”节约的实际效果.2、通过国民经济各工业部门生产费用要素的反映与比较,分析出各部门在技术装备水平、技术发展水平上的差别.
I. The role of the production cost table The role of the production cost table is generally considered to be: analysis of the proportion of various production cost elements; assessment of the implementation of the production cost budget, calculation of reserves, production, capital turnover indicators of finished products and help calculate the net output value. National income and so on, in addition, it also has: 1, through the dynamic reflection of the national economy or enterprise production costs over the years, according to the changes in the depreciation of fixed assets to see the degree of automation of the mechanization of the production process and the improvement of technical equipment; According to energy consumption ( Analysis of Changes in Outsourcing Fuels and Outsourcing Power: The Practical Effects of Energy Savings. 2. Analysis and comparison of production cost elements in various industrial sectors of the national economy. Analysis of the level of technological equipment and technological development of various departments. The difference.