怎样在社会主义的计划经济下,加强宏观成本的管理呢?三十几年来,我们习惯抓微观成本管理,很少从宏观成本上作过研究,这里摆出一些不成熟的看法,供大家讨论。通常的微观成本管理,包括成本计划,成本计算,成本控制,成本预测,成本对比,成本分析等等一些环节。宏观成本管理应该说有其相同之处,但也有其不同之处。在目前的条件下,我们认为,可以从下列几方面着手来加强宏观成本管理工作:1.对微观成本进行指导、控制、监督和检查。既然各个企业的成本是社会平均成本的基础,因此就整个国民经济来说,社会平均成本的高低,决定于各个企业产品成本的高低,而社会平均成本的高低,又关系着社会积累的多少和产品市场价格的升 How to strengthen the management of macro-costs under the socialist planned economy? For thirty years, we are accustomed to grasping micro-cost management and seldom researching on macro-costs. Here are some immature opinions for discussion. . The usual micro-cost management includes some aspects such as cost planning, cost calculation, cost control, cost forecasting, cost comparison, cost analysis and so on. Macro-cost management should be said to have some similarities, but there are also differences. Under the current conditions, we believe that we can proceed with the following aspects to strengthen macro-cost management: 1. We will guide, control, supervise and inspect the micro-costs. Since the cost of each enterprise is the basis of the average social cost, the average cost of society in the entire national economy depends on the product cost of each enterprise. The average cost of society is related to the amount of social accumulation. Product market price increase