《财务与会计》1982年第6期发表的崔羽白同志《以划清经济责任制为出发点改革厂内成本核算方法》一文中,主张取缔定额比例法,论据是因为它是“一个‘吃大锅饭’的方法”。对此,本人有些不同的看法,提出来与崔羽白同志商榷。首先,我认为诸成本核算方法(不管是五个,六个,还是更多,或者把它们分成基本方法和辅助方法)都有其特定的适应性和相对的局限性,在其适用范围内运用,就能发挥其在成本管理中的积极作用:如果超越其适用范围,就会产生弊端。这不能责难方 “Finance and Accounting” No. 6, 1982, published by Comrade Cui Yu Baai “to clear the economic responsibility system as a starting point to reform the cost of factory accounting,” one article, advocated banned the quota method, the argument is because it is Big pot ’approach ". In this regard, I have some different views put forward to discuss with Cui Yu Bai. First of all, I think that costing methods (whether five, six, or more, or dividing them into basic methods and assisting methods) have their own specific adaptability and relative limitations and apply within their scope of application , Can play its positive role in cost management: if beyond its scope of application, it will have drawbacks. This can not blame the side