成本计划既是企业整个计划管理的重要组成部分,又是企业成本管理的一个重要阶段。近几年,因受价格变动的影响.成本计划越来越难编。越来越编不准.因而也越来越不被重视。党的“十四大”提出了社会主义市场经济的理论概念。也使有的人认为计划管理即将结束.成本计划可以不编了。对这些问题。我谈点个人看法。供读者参考。一、市场经济并不否定企业的计划管理江泽民同志在十四大报告中提出了我国经济体制改革的目标是建立社会主义市场经济体制。小平同志曾经指出,计划经济不等于社会主义,资本主义也有计划,市场经济不等于资本主义.社会主义也有市场。计划与市场都是经济手段。这段话说得非常明白。建立社会主义市场经济体制,主要是针对 The cost plan is not only an important part of the company’s overall plan management, but also an important stage of the company’s cost management. In recent years, due to the impact of price changes, cost planning has become increasingly difficult to compile. More and more, it is not edited. Therefore, it is increasingly ignored. The Party’s “14th National Congress” put forward the theoretical concept of a socialist market economy. Some people also think that plan management is about to end. The cost plan can not be compiled. For these issues. I talk about personal opinions. For readers’ reference. First, the market economy does not deny the company’s plan management Comrade Jiang Zemin proposed in the report of the 14th National Congress that the goal of China’s economic restructuring is to establish a socialist market economic system. Comrade Xiaoping once pointed out that planned economy does not mean socialism, capitalism also has plans, market economy does not mean capitalism, and socialism also has markets. Plans and markets are economic instruments. This passage is very clear. The establishment of a socialist market economic system is mainly aimed at