目前,在成本核算和成本管理工作中存在着松、假、乱、高现象,即:松,计划、核算、分析、检查、监督没有有机结合起来,领导不重视,成本难管;假,为了单位或个人利益,如承包奖、工资基金提取等,橡皮成本、调节成本突出;乱,乱挤乱摊成本,如经销费浪费严重;高,成本居高不下,经济效益连续下降。要降低成本,提高效益,我们认为应采取以下措施: At present, there are loose, fake, chaotic and high phenomena in cost accounting and cost management, ie, there is no organic combination of looseness, planning, accounting, analysis, inspection and supervision, neglect of leadership and cost; The cost of the rubber and the adjustment cost are prominent; the cost of the unit or individual such as the contracting prize and the withdrawal of the wage fund is prominent; the cost of indiscriminate and indiscriminate diversion, such as the serious waste of distribution costs; the high and the high cost, the continuous decline of economic benefits. To reduce costs and increase efficiency, we think the following measures should be taken: