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公用经费大大超过省级国家行政单位的公用经费水平企业管理费是企业为组织和管理生产所支付的各项费用,是构成产品成本的一个项目。努力节约管理费支出,使单位产品分摊的企业管理费相应地减少,就可以降低产品成本。但是,近年来由于我们对这个成本项目重视不够,管理偏松,因而出现逐年上升的现象。据我(云南)省冶金、机械、化工、建材四个行业的五十六个省属企业的统计,1979年共支付企业管理费(包括车间经费,以下同)20,836万元,占产品总成本的19.14%,其中,公用经费为3,279万元,占产品总成本的3.01%,按企业管理人员数平均为3,200元,是同期省级行政单
Public funds greatly exceed the level of public funding for provincial-level national administrations. Enterprise management fees are the costs that enterprises pay for the organization and management of production and constitute a project for product costs. Efforts to save management expenses, the unit product apportionment of corporate management fees correspondingly reduced, you can reduce product costs. However, in recent years, as we have paid insufficient attention to this cost item and management has been somewhat loose, we have seen a year-on-year increase. According to the statistics of 56 provincial enterprises in metallurgy, machinery, chemical and building materials industries in Yunnan (Yunnan) Province, in 1979, they paid a total of 208,360,000 yuan for enterprise management fees (including workshop expenses and the same below), accounting for the total cost of products 19.14% of the total, of which public funds amounted to 32.79 million yuan, accounting for 3.01% of the total cost of the product. According to the average number of management personnel of enterprises was 3,200 yuan,