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成本问题,是一个复杂的系统工程,它受成本制度、物质消耗、劳动效率、资金占用、品种,质量、产量、价格和技术等多种因素的共同影响。其中的成本制度问题,又是在诸因素中占有统驭地位的突出问题。在当前,降低成本的一个极为重要的途径,就是改革成本制。这是我们正面临的一个亟待解决的重大理论和实践问题。建国以来,我国一直在沿用历史成本制度,随着经济管理体制的改革,环境变了,历史成本制度越来越明显地暴露出其固有的缺陷。近几年来,不少企业在成本制度的改革上,进行了许多积极的探索。根据我们的了解,主要采用了以下几种成本制度:
The cost issue is a complex system project. It is influenced by various factors such as cost system, material consumption, labor efficiency, capital occupation, variety, quality, output, price, and technology. The problem of the cost system is also a prominent issue that holds the status of reconciliation among various factors. At present, an extremely important way to reduce costs is to reform the cost system. This is a major theoretical and practical issue that we are now facing. Since the founding of the People’s Republic of China, China has been following the historical cost system. With the reform of the economic management system, the environment has changed and the historical cost system has more and more clearly exposed its inherent defects. In recent years, many companies have carried out many positive explorations in the reform of the cost system. According to our understanding, the following major cost systems have been adopted: