橡皮者,有弹性也,可松可紧,可大可小,一切任人摆布。产品成本是产品生产过程中耗费的料、工、费,是客观实际的东西,计算方法有它一定的规律性,不以人们的意志为转移。但偏偏有那么一些企业的产品成本就是有弹性,姑称之为“橡皮成本”。成本、利润、奖金是互有联系的。成本高,利润低;成本低,利润高;成本影响着利润。提取企业基金,搞物质奖励,利润指标都是重要依据之一,利润计划完不成,奖金就没有了。因此,有极少数企业在成本计算方法上找窍门,办法是打埋伏,例 Erasers are flexible and flexible. They can be as big or small as they can be. The product cost is the material, work, and expense consumed in the production process of the product. It is an objective and practical thing. The calculation method has its certain regularity, and it is not based on people’s will. However, there are some companies that have a flexible product cost and call it “rubber cost.” Costs, profits, bonuses are linked to each other. The cost is high, the profit is low; the cost is low and the profit is high; the cost affects the profit. Extracting corporate funds and engaging in material rewards are all important indicators of profit. If the profit plan is not completed, there will be no bonus. Therefore, there are very few companies that find tips in cost calculation methods.