笔者最近对我县5家重点企业进行了调查,发现企业成本管理普遍存在如下问题:一是成本偏高;二是成本反映不真实;三是成本核算不细。成本偏高,使企业在市场竞争中处于不利地位;成本不实,造成经营决策失误,给企业带来损失;成本核算不细,不能分清责任,不利于调动职工增产节约的积极性。从主观上检查,造成成本偏高的原因主要是:产品的产量质量不稳定,废品损失大;借款利息负担过重(如某厂每月的借款利息占总成本20％);设备利用率低(一般在65％左右,有的仅40％),修理费用大;材料入库把关不严,混进一些质次价高、票实不符的材料;盲目开发新产品,浪费严重。此外还有非生产性开支过大(特别是招待费)和其他管理方面的浪费。造成成本核算不实、不细的原因主要 The author recently conducted a survey of five key enterprises in our county, and found that the following problems exist in enterprise cost management: First, the cost is high; second, the cost reflects unrealistic; and third, the cost accounting is not detailed. The high cost makes enterprises in a disadvantageous position in the market competition; the cost is not real, resulting in business decision-making mistakes and losses to the enterprise; cost accounting is not fine, can not distinguish responsibilities, is not conducive to mobilize the enthusiasm of workers to increase production and save. Subjectively checking, the main causes of high costs are: product output quality is unstable, waste loss is large; loan interest burden is too heavy (such as a factory monthly interest on borrowing accounted for 20% of the total cost); equipment utilization is low (Generally, about 65%, some only 40%), the cost of repairs is large; the materials are not put into strict storage, and some materials with high quality and inconsistent prices are mixed; blind development of new products is serious waste. There is also a waste of excessive non-productive expenses (especially hospitality) and other management. Causes of false and inaccurate cost accounting