提高产品质量、改善品种结构,最终还是体现在“效益”两字上。这就要求各级财会部门和广大的财会人员增强参与意识,提高工作水平,充分发挥财会部门的职能作用,为提高企业的经济效益作出积极的努力。 笔者拟从以下三个方面来谈财会部门怎样在继续开展“质量、品种、效益年”活动中发挥参谋与助手作用。 一、强化成本意识,努力降低成本 成本指标是企业经济活动中的一项重要的综合性指标。企业的生产经营、基本建设、技术改造、企业管理等各方面是否经济合理,都会在成本上明显地反映出来。从某种意义上说,成本的升降与企 To improve the quality of products and improve the structure of varieties, it is ultimately reflected in the word “benefit”. This requires all levels of finance and accounting departments at all levels and the majority of accounting personnel to enhance awareness of participation, improve the level of work, give full play to the functions of accounting departments, and make active efforts to improve the economic efficiency of enterprises. The author intends to discuss how the finance and accounting department will play a role as a staff officer and an assistant in the activities of “quality, variety, and benefit year” in the following three aspects. First, to strengthen the awareness of cost, and strive to reduce costs The cost index is an important comprehensive indicator in the economic activities of enterprises. Whether the enterprise’s production and operation, basic construction, technological transformation, and enterprise management are economically reasonable will all be reflected in the cost. In a sense, the rise and fall of costs