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产品成本是工业企业在一定时期内为生产产品所消耗的劳动资料、劳动对象和支付给职工劳动报酬等的价值形式,它是涉及面最广,综合性最强的一项很重要的经济指标。产品成本升降,在一定销量和销售价格不变的前提下,影响着利润的大小,成本越高,利润越少,成本越低,利润越多。降低产品成本是增加利润的源泉。成本计划是国民经济计划的组成部分,是对产品成本进行计划管理的工具,它是在认真分析研究各种技术经济条件、发展前景和采取的各种相应措施的基础上,规划一定时期的成
The product cost is the value form of the labor data consumed by the industrial enterprise to produce the product, the labor object, and the labor remuneration paid to the employee during a certain period of time. It is the most comprehensive and most comprehensive economic indicator. . Product cost increases and decreases. Under the premise of constant sales and sales price, the profit will be affected. The higher the cost, the lower the profit, the lower the cost, and the more profits. Reducing product costs is the source of increased profits. The cost plan is an integral part of the national economic plan and is a tool for planning and managing product costs. It is based on careful analysis of various technical and economic conditions, development prospects, and various countermeasures that have been taken, and plans for a certain period of time.