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产品成本是一项综合反映企业生产经营状况的指标。建国以来,国家对企业成本的考核一直采用可比产品成本降低率指标。这一指标在传统的计划经济体制下确实发挥了督促企业改善管理,降低产品成本的作用。改革开放以来,企业的生产经营条件发生了诸多变化,可比产品成本降低率指标也失去了存在的合理性。据有关方面统计,1987年和1988年国营工业企业消化了500多亿元的成本升高因素,而这两年的可比产品降低率却分别为-6%和-12.3%。究其原因,一是原材料价格变化大,考核可比产品成本已起不到考核消耗的作用;二是当前企业逐步由生产型向经营型转变,随着竞争的加剧,企业不断开发新产品和调
Product cost is an indicator that comprehensively reflects the production and operation status of the company. Since the founding of the People’s Republic of China, the national assessment of corporate costs has been using comparable product cost reduction rate indicators. This indicator has indeed played a role in urging enterprises to improve management and reduce product costs under the traditional planned economy system. Since the reform and opening up, many changes have taken place in the production and business conditions of enterprises, and the ratio of the cost reduction ratio of comparable products has also lost its rationality. According to relevant statistics, in 1987 and 1988 the state-owned industrial enterprises digested the cost increase factor of more than 50 billion yuan, while the reduction rates of comparable products in these two years were -6% and -12.3% respectively. The reasons are as follows: First, the price of raw materials has changed greatly, and the appraisal of comparable product costs has not yet achieved the effect of appraisal consumption; second, the current enterprise has gradually changed from a production type to a management type. With the intensification of competition, companies have continuously developed new products and adjustments.