论文部分内容阅读
近年来,全国工业生产企业成本持续高升.造成这种局面的一个重要原因是,在企业承包中片面强化利润考核而使成本放任自流.我认为,必须对企业进行成本指标考核,进一步完善企业承包责任制.1.变单一的利税承包为多样的综合责任承包.成本是企业生产经营状况在财务上的综合反映,要降低成本就必须对企业进行全面的管理和控制.因此承包中不仅要考核利税指标,还要考核质量、技术、设备、成本、
In recent years, the cost of industrial production companies across the country has continued to rise. An important reason for this situation is that one-sided strengthening of profit assessments in corporate contracting has caused costs to go unchecked. I believe that companies must carry out cost index assessments to further improve corporate contracting. Responsibility system 1. A single taxation contract is a variety of comprehensive responsibility contracting. Cost is a comprehensive reflection of the company’s production and operation status. To reduce costs, it must conduct comprehensive management and control of the company. Therefore, not only must the contract be evaluated. Profit and tax indicators, but also assessment of quality, technology, equipment, cost,