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近年,国营工业企业生产成本出现全国性连年超支是个严重问题,亟应引起我们高度重视。通过对有关企业的调查和有关资料的分析,影响产品成本超支的原因大体可归纳为五大客观因素: 1、经济调整,生产下降,固定费用不变,使产品成本负担加重。2、原材料、燃料、电力涨价,使构成产品实体部分的成本升高。3、能源短缺,企业开工不足,摊入产品成本的停工损失增多。4、政策性措施陆续出台,使产品成本负担加大。5、社会摊派多如牛毛,留成基金负担不了也往成本中挤。十大主观因素:1、“左”的思想影响未消除,讲求经济效益没有提到应有位置。2、物质消
In recent years, the nationwide annual overspending of the production costs of state-owned industrial enterprises has been a serious problem, and we should attach great importance to it. Through the investigation of related companies and analysis of relevant data, the reasons that can affect the cost overrun of a product can be roughly classified into five major objective factors: 1. Economic adjustment, production decline, and fixed costs remain unchanged, making the product cost burden heavier. 2. The increase in prices of raw materials, fuels, and electricity raises the cost of the physical components that make up the product. 3. Energy shortages, lack of business start-ups, and increased loss of work stoppages attributable to product costs. 4. Policy measures have been introduced in succession to increase the product cost burden. 5. There are many social apportionments, and the retention funds cannot afford to squeeze in the cost. Ten major subjective factors: 1. The “Left” ideological influence has not been eliminated, and economic efficiency has not been mentioned. 2, material consumption