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对于企业中的“成本管理”概念与“管理成本”工作,有的同志的认识是比较模糊的。他们把产品的成本工作,仅仅看作是“记好开支,算清帐目,分摊成本”的财务工作,谈不上以“成本管理”这一经济扛杆来为企业获得理想的经济效益。作为一个企业,生产物美价廉的产品,必定能在市场竞争中处于领先的地位。因而,努力降低成本,是每一个企业必须认真对待和积极实施的重要工作。但长期以来,一般认为成本管理只是财务部门的事情,似乎跟生产、技术管理部门的人员没有关系。因此,形成成本的计算,则是产品的结束。其实不然,企业的产品成本,是客观反映企业中的劳动、生产、技术管理部门人员的水平和工作效能的。
For the “cost management” concept and “management cost” work in the enterprise, some comrades have a relatively vague understanding. They regard the cost of the product as merely a financial job that “remembers the expenditures, calculates the accounts, and apportions the costs.” It cannot be said that “economic management” is the economic stratagem to achieve the desired economic benefits for the enterprise. As a company, the production of inexpensive products must be able to take the lead in market competition. Therefore, efforts to reduce costs are important tasks that every company must take seriously and actively implement. However, for a long time, it is generally considered that cost management is only a matter of the financial department, and it seems that it has nothing to do with the personnel of the production and technical management departments. Therefore, the calculation of the formation cost is the end of the product. In actual fact, the product cost of an enterprise is an objective reflection of the level and work efficiency of employees in the labor, production, and technology management departments of the company.