可比产品成本降低率,是我国目前成本报表所规定的成本考核指标。无可讳言,在高度集中的单一的产品计划经济体制下,它曾起过一定的积极作用。但随着经济体制改革的不断深化,如仍恪守这一考核指标,显然已远远不能适应国家间接调控和企业经营管理的需要。本文设想将现行的可比产品成本降低率指标,改为“成本(费用)收益率”指标,即:成本收益率=计算期生产利润总额/计算期生产成本总额×100％利润是企业产品销售收入减去销售成本的差额,它是企业职工为社会劳动创造的价值。成本是企业为 Comparable product cost reduction rate is the cost assessment index stipulated by China’s current cost report. It is indisputable that it has played a positive role under a highly centralized single product planned economy system. However, with the continuous deepening of the reform of the economic system, if we still adhere to this assessment index, it is obviously far from meeting the needs of the state’s indirect control and business management. This article assumes that the current cost reduction ratio of comparable products should be replaced by the “cost (cost) rate of return” indicator, ie, the cost-yield ratio = total production profit during the calculation period / total production cost during the calculation period × 100% profit is the sales revenue of the company’s products. Less the difference in cost of sales, it is the value created by the employees of the company for social work. The cost is for the company