企业的基础工作要扎扎实实地做好,开展全面的经济核算,每个零件、每道工序都要有成本价格,编制价格目录,制订合理的储备定额和期量标准。内外质量损失的统计细目,对内外计划损失成本的统计细目国外已有文献介绍。关于废次品、积压品、报损期都应当有一个新的概念,这个新的概念是从生产型走 The basic work of the enterprise must be carried out in a solid manner and comprehensive economic accounting should be carried out. Each part and each process must have a cost price, a list of prices should be compiled, and reasonable reserve quotas and period standards should be established. The detailed breakdown of internal and external quality loss, and the breakdown of the cost of internal and external program losses have been introduced in foreign literature. There should be a new concept about defective scraps, backlogs, and reporting periods. This new concept is to go from production to production.