固定费用是产品成本的重要组成部分。加强这部分费用的管理,对于降低成本有重要意义。最近,我们走访了沈阳市几家工厂,发现固定费用超支的情况相当普遍。有些企业不仅费用总额增加,而且增加的幅度超过了产量增长的幅度,出现了生产发展、单位成本中固定费用反而上升的现象。造成固定费用超支的主 Flat fee is an important part of product cost. To strengthen the management of this part of the cost reduction is of great significance. Recently, we visited several factories in Shenyang and found that overruns on fixed costs are quite common. Some enterprises not only increased the total cost but also increased the rate of increase in output in excess of the rate of increase in production, which led to the phenomenon of an increase in fixed costs in unit production costs. The main cause of fixed costs overruns