论文部分内容阅读
为了使成本指标能担负起历史赋予的重任,我们认为国家应制定产品单位标准成本,并以此为基准数来考核企业。成本指标改为成本降低率。计算公式是: 成本降低率=标准总成本—实际总成本/标准总成本×100％标准总成本=报告期产品产量×标准单位成本实际总成本=报告期产品产量×报告期产品实际单位成本多品种、规格产品生产的企业,其总成本是各品种、规格产品成本之和。年初国家根据企业编报的财务成本计划下达成本降低率(升高为负数)计划,来考核企业的成本计划完成情况。标准成本的制定应当达到如下几点要求:
In order to make the cost index able to take on the historical responsibility, we believe that the country should establish the standard cost of the product unit and use it as a benchmark to assess the company. The cost indicator was changed to the cost reduction rate. The formula is: Cost reduction rate = standard total cost - actual total cost / standard total cost × 100% standard total cost = product output during the reporting period × standard unit cost actual total cost = product output during the reporting period × actual unit cost of the product during the reporting period The total cost of a company producing products of different varieties and specifications is the sum of the cost of each product and specification. At the beginning of the year, the State concluded the reduction rate (increasing to negative) plan according to the financial cost plan prepared by the company to assess the completion of the company’s cost planning. The formulation of standard costs should meet the following requirements: