加强成本管理,除应用多种管理手段和措施外,合理考核成本指标完成情况,对于降低成本,挖潜增收,具有很大的促进作用. 目前,工业企业仍以“可比产品成本降低率”作为考核指标.但这一成本指标早已不能正确反映企业的成本管理水平,在同行业、同类型的企业之间则更不“可比”.为此,我们本着改革精神,尝试提出一种新的成本考核方法,暂称为“系数标准成本差异”考核. Strengthen cost management, in addition to the application of a variety of management tools and measures, a reasonable assessment of the completion of cost indicators, to reduce costs, tap potential increase, has a great role in promoting. At present, industrial enterprises still “comparable product cost reduction rate” as an assessment Indicators. But this cost index can no longer accurately reflect the cost management level of the company. It is even less “comparable” between companies of the same type and the same type. For this reason, we try to propose a new cost in the spirit of reform. The assessment method is tentatively called the “coefficient standard cost difference” assessment.