赵紫阳总理在五届人大第四次会议的政府工作报告中指出:“当前,我国在经济建设中面临的一个严重问题是财政困难,资金不足。解决这个问题的根本出路,在于采取正确的政策,调动全体职工、所有企业和各个地方的积极性,努力增加生产,厉行节约,反对浪费,提高经济效益。这也就是真正的生财之道。”成本是考核企业生产经营成果的重要指标,在成本管理工作中,紧紧抓住降低原材料消耗、提高劳动生产率这一环节,采取有力措施,使产品质量不断提高。成本不断降低,经济效益就会提高。目前,在成本计算上存在不少问题,主要表现是: 不按平均先进水平制订材料消耗定额,定额管理徒具形式。有的企业的材料消耗 In his government work report on the Fourth Session of the Fifth National People’s Congress, Premier Zhao Ziyang pointed out: “At present, one of the serious problems our country faces in economic construction is financial difficulties and lack of funds. The fundamental solution to this problem lies in taking the correct Policy, and mobilize the enthusiasm of all staff and workers, all enterprises and all localities, strive to increase production, exercise strict economy, oppose waste, and enhance economic efficiency. This is the real way of making money. ”Cost is an important indicator of an enterprise’s production and management. In cost management, we must take effective measures to reduce the consumption of raw materials and increase labor productivity so that the quality of our products will continue to improve. Lower costs, economic efficiency will increase. At present, there are many problems in cost calculation. The main performance is as follows: Do not formulate material consumption quota and quota management form according to the average advanced level. Some enterprises consume the material