随着市场竞争的日趋激烈,低价中标现象屡见不鲜。企业经济管理形势,特别是成本核算越来越严峻。现在企业经济管理方面出现的两个新理念,即“倒副成本”和“开掘第三利润源”,值得我们去探索、运用。 “倒逼成本”,就是按照既定的产品(工程)价格和事先确定的利润目标,逆向推算成本控制指标,再把指标落实到每道工序、每个岗位和每个人,从而实现不断降低成本;同时, With the increasingly fierce competition in the market, the phenomenon of low-price winning bids is not uncommon. The situation of enterprise economic management, especially cost accounting, has become increasingly severe. The two new concepts that have emerged in the management of corporate economics, namely “downside costs” and “digging for the third profit source”, are worth exploring and applying. “Reversing costs” means that in accordance with the established product (project) prices and pre-determined profit targets, the cost control targets are reversed, and the indicators are implemented in each process, job, and person, so as to achieve continuous reduction of costs; Simultaneously,