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成本是价值的转移,是商品价值的主要构成部分。但这种价值转移首先表现为耗费,从整个社会角度看,它是对社会有限资源的耗费,不必要或不合理的成本开支就是对社会总资源的浪费;从企业角度看,成本最终要从企业的收入中得到补偿,需要补偿的成本的多少与企业的经营成果成反比。因此,加强成本管理,节约成本开支就成为有效使用社会资源和提高企业经济效益的共同要求。
Cost is the transfer of value and the main component of the value of a commodity. But this kind of value transfer is first shown as cost. From the perspective of the whole society, it is the consumption of limited resources of society. Unnecessary or unreasonable cost expenditure is a waste of total social resources; from the perspective of the enterprise, the cost will ultimately come from The company’s income is compensated, and the amount of compensation needed is inversely proportional to the company’s operating results. Therefore, strengthening cost management and saving cost are common requirements for the effective use of social resources and the improvement of economic efficiency of enterprises.