成本考核主要内容有3个方面:①编制和修订责任成本预算,并根据预定的生产量、生产消耗定额和成本标准,运用弹性预算方法编制各责任中心的预定责任成本,作为控制和考核的重要依据;②确定成本考核指标;③根据成本考核指标的计算结果,综合各个方面因素的影响,对成本管理工作作出公正合理的评价。 The main content of the cost assessment has three aspects: (1) To prepare and revise the responsibility cost budget and to formulate the predetermined liability cost of each responsibility center according to the predetermined production volume, production consumption quota and cost standard, as the important control and assessment Basis; ② determine the cost of assessment indicators; ③ According to the calculation of cost assessment indicators, comprehensive consideration of the various aspects of the impact of cost management to make a fair and reasonable evaluation.