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企业的成本耗费归根到底是社会耗费,社会成本水平的不断降低,是提高社会效益的基础。作为经营货币信用业务的重庆市农业银行,在实行承包经营责任制以来,虽然在成本管理上做了一些工作,促使利润持续增长,这对国家财政收入和农村商品经济发展做出了较大贡献,但作为成本降低率指标,却出现了持续的反超,1988年成本率为68.31％,比1987年上升了7.44个百分点,1989年成本率为76.77％,又比1988年上升了8.46个百分点,成本显然偏高。一,成本持续偏高的现状及原因 (一)资金价格上涨,是成本上升的根本原因。重
In the final analysis, the cost of a company’s costs is the result of social consumption. The continuous reduction in the level of social costs is the basis for improving social benefits. The Chongqing Agricultural Bank, which is a business currency credit business, has done some work in cost management since the implementation of the contractual management responsibility system. This has led to a sustained increase in profits, which has made a major contribution to the development of national fiscal revenue and rural commodity economy. However, as an indicator of the cost reduction rate, there has been sustained overheating, with a cost rate of 68.31% in 1988, an increase of 7.44 percentage points from 1987, a cost rate of 76.77% in 1989, and an increase of 8.46 percentage points over 1988. The cost is obviously high. First, the current situation and causes of high costs continued (A) The rising price of funds is the root cause of rising costs. weight