现行财务制度规定,对乡镇工业企业成本计划的考核:可比产品成本以计划降低任务为考核指标,不可比产品以计划成本为考核指标。完成这两个指标才算完成成本计划。可比产品成本降低任务,包括计划降低额和计划降低率。现根据乡镇工业企业财会人员对成本分析的需要与可能,结合实例介绍可比产品成本降低任务完成的分析方法,供参考。 The current financial system stipulates that the assessment of the cost planning of township industrial enterprises: Comparable product costs shall be based on plans to reduce tasks as assessment indicators, and non-comparable products shall use plan costs as assessment indicators. Completion of these two metrics is a complete cost plan. Comparable product cost reduction tasks, including planned reductions and planned reductions. Based on the needs and possibilities of cost analysis for township and township industrial enterprises and accounting personnel, an analysis method that compares the cost reduction tasks of comparable products is presented for reference.