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企业为了不断降低成本,必须在正确及时地进行成本核算的基础上加上成本分析,以便找出影响成本的原因,挖掘降低成本的潜力,从而拟定改进措施,不断提高经济效益。企业常用的成本分析有两种。
In order to continuously reduce costs, enterprises must add cost analysis based on correct and timely cost accounting in order to find out the causes of cost impact and tap the potential for cost reduction so as to formulate improvement measures and continuously improve economic efficiency. There are two types of cost analysis commonly used by enterprises.