企业管理费是企业为管理和组织全厂生产所发生的费用,目前有些部门要求企业逐年降低企业管理费总额,或逐年提出降低比例,我认为这是不科学的,在实际工作中也是行不通的。对企业管理费,以采用产品总成本中的企业管理费含量进行考核较好,用这个指标与前 The enterprise management fee is the cost incurred by the company to manage and organize the production of the whole plant. At present, some departments require companies to reduce the total amount of enterprise management fees year by year, or propose reduction ratios year by year. I think this is unscientific and it will not work in practical work. of. For enterprise management fees, it is better to adopt the content of enterprise management fee in the total cost of products, and use this index and the former