我国工业企业的成本报表,包括商品产品成本表、主要产品单位成本表、生产费用表和车间经费及企业管理费明细表四种,主要是为适应企业外部各级主管部门考核企业成本(费用)发生情况的需要而设置的,一般称为外向报表或外部报表。长期以来。我国工业企业中作为内部信息资料提供给企业领导的成本报表,大都是按照“主要产品单位成本表”的格式简化而成,只能反映产品(或车间)成本项目的构成及材料的耗费情况,不能满足为企业经营决策提供多种信息资料的要求。为适应经济体制改革和企业管理“转型”的需要,为经营决策提供及时、正确、有用、多向的信息,我们设立了一种基于原有基础,而形式又多样化的企业内部成本表——四象成本表(格式例举如后),为企业内部各级管理人员服务。这些人员对于本单位的生产情况较为熟悉,他们在了解生产 The cost report of China’s industrial enterprises includes four kinds of commodity product cost tables, major product unit cost tables, production cost tables, workshop expenses, and enterprise management fee schedules. It is mainly used to assess the company’s costs (expenses) at all levels of external departments. It is generally set up as an outbound report or an external report. For a long time. The cost reports provided by Chinese industrial enterprises as internal information materials to corporate leaders are mostly simplified in accordance with the format of the “main product unit cost table” and can only reflect the composition of the product (or workshop) cost and the material consumption. Can not meet the requirements of providing a variety of information for business decision-making. In order to meet the needs of economic system reform and corporate management “transition” and provide timely, correct, useful, and multi-directional information for business decision-making, we have established a corporate internal cost table based on the original foundation and diversified forms— - Four image cost tables (for example, formatted later) serve the internal management staff at all levels. These people are more familiar with the production of the unit and they are aware of the production.