在会计报表中考核企业成本一般都是采用单位成本、成本降低额、成本降低率等几个指标,这本是无可非议的.但是,自价格体系改革以来,生产资料价格上涨,单位成本逐年上升,完全依靠企业以增收节支内部消化,确难做到。因此造成传统考核成本的指标不尽合理,也失去考核的意义。为了说? In assessing the company’s costs in the accounting statements, the indicators of unit cost, cost reduction, and cost reduction rate are generally used. This is beyond reproach. However, since the reform of the price system, the price of production materials has risen and the unit cost has increased year by year. It is really difficult to do this entirely by relying on enterprises to increase revenues and reduce internal expenditures. Therefore, the indicators that cause traditional assessment costs are not reasonable, and they also lose the significance of assessment. To say?