企业成本作为一个经济范畴存在于社会生活中,在单一公有制经济时期,被定义为社会主义成本,是社会主义企业生产的产品中原材料、燃料、动力、折旧等生产资料的价值和支付给劳动者的劳动报酬的价值以及管理费用的货币表现。在国内,长期以来,成本管理工作的指导思想是质优价廉,低耗耐用。在这一指导思想的支配下企业生产的产品一方面要经 As an economic category, enterprise costs exist in social life. In the period of single public ownership economy, the cost of socialism is defined as the value of raw materials, fuel, power, depreciation and other means of production in the products produced by the socialist enterprises and paid to laborers The value of labor remuneration and the monetary performance of administrative expenses. In China, for a long time, the guiding ideology of cost management is quality and cheap, low consumption and durability. Under the guidance of this guiding principle, the products produced by the enterprises go hand in hand