为了不断降低工业企业的产品成本,对企业的每一种可比产品都要分别规定一个成本计划降低率,同时还要对每一企业的可比产品规定一个总的成本计划降低率。企业是否能够完成这个总的计划降低率,一般受着产品产量的变动、产品种类结构(即各种产品在总产量中所占的比重)的变动和单位成本的变动三个因素的影响。现在简要地说明如何从会计报表中所反映的成本数字来查明 In order to continuously reduce the product cost of industrial enterprises, each company’s comparable products must separately provide a reduction rate of the cost plan. At the same time, a total cost reduction rate must be specified for each comparable product of the company. Whether an enterprise can complete the reduction rate of this total plan is generally affected by three factors: the change in product output, the structure of the product type (ie, the proportion of various products in the total output), and the change in unit cost. Now briefly explain how to identify the cost figures reflected in the accounting statements