一、问题的提出成本指标是物质消耗和劳动消耗的综合反映,在产品价格和税率既定的条件下,成本高低决定着经济效益的大小。无论在宏观经济或微观经济中,成本是经营管理中一个重要的相关因素。随着经济体制的改革企业为加强与改善经营管理,提高经济效益,需要及时掌握有关成本数据,发挥成本在经营管理中的作用,现行的成本制度是一种完全成本制度。完全成 First, the problem proposed Cost index is a comprehensive reflection of material consumption and labor consumption, product prices and tax rates in the established conditions, the cost determines the size of economic benefits. In macro economy or micro economy, cost is an important relevant factor in business management. With the reform of economic system In order to strengthen and improve management and improve economic efficiency, enterprises need to grasp the relevant cost data and exert the role of cost in operation and management. The current cost system is a complete cost system. Completely into