科学地编制企业产品成本计划, 并划分为“固定成本”和“变动成本”两部分,其目的是为了加强成本的调节和控制。降低变动成本应从降低单位产品的消耗着手,而降低固定成本则应从提高(劳动)工作效率和减少固定成本总额入手。这对企业加强财会、计划、生产技术管理、降低消耗、提高经济效益是有着积极作用的。 Scientifically compile enterprise product cost plans and divide them into “fixed cost” and “variable cost”, whose purpose is to strengthen the adjustment and control of costs. Reducing the cost of change should start with a reduction in the consumption of the unit product, while reducing the fixed cost should begin with the improvement of the (labor) work efficiency and the reduction of the total fixed cost. This has a positive effect on enterprises in strengthening accounting, planning, production technology management, reducing consumption, and improving economic efficiency.