随着指令性计划商品品种的减少和允许指令性计划商品、超计划商品企业可以自销,价格可以浮动,给考核可比产品成本带来了困难.有的同志说:在经济杠杆作用下,可比产品不一定可比.工业企业经济效益高低,取决于上交税利水平,可比产品成本考核不考核作用不大.还有不少同志建议以成本利润率、产值成本率、销售成本率等来替代可比产品成本考核指标.我既不赞成取消论,也不赞成替代论,特提出下述探索意见与同行商榷. 一、改革考核办法.可比产品成本考核指标,是考核评价工业企业经济效益的重要指标,是不应取消的.考核可比产品成本的基本要求是,以本期生产成本为依据,以对比形式考核产品成本的升降额和升降比率,同 With the reduction in the number of mandatory planned commodities and the ability to allow mandatory planned commodities and ultra-planned commodity companies to sell their own products, the price can fluctuate, which has brought difficulties to the appraisal of comparable product costs. Some comrades said: Under the influence of economic leverage, comparable The product is not necessarily comparable. The economic benefit of industrial enterprises depends on the level of taxation turned in, and comparable product cost assessment does not play an important role in assessment. There are still many comrades suggested that they be replaced by cost profitability, production cost rate, and sales cost rate. Comparable product cost assessment index. I do not agree with the cancellation theory, nor do I agree with the alternative theory. I specifically propose the following exploration ideas and peer consultation. I. Reform assessment methods. Comparable product cost assessment indicators are important for assessing and evaluating the economic benefits of industrial enterprises. The index should not be cancelled. The basic requirement for appraising the comparable product cost is based on the production cost of the current period.