当前使用的可比产品成本降低率指标的主要缺陷是,只能考核个别成本本身前后期的变化和进步,而不能进行个别成本与社会平均成本的较量,而且存在不真实、不全面,不科学的缺点。因此,有的主张改用社会平均成本指标考核企业,也就是要制定一个产品别的社会(部门)平均成本指标,或叫“标准成本”,根据这个指标制定企业的定额成本,据以考核企业成本管理水平。社会平均成本是评价企业成本管理工作的标准和依据,也是企业找差距,学先进的目标。为了照顾地区间经济发展不平衡和大中型企业间技术装备水平不平衡的实际情况,对不同地区、不同类 The main drawback of the currently used cost-reducing ratio index of comparable products is that they can only assess the changes and progress of the individual costs themselves before and after, and cannot compare individual costs with social average costs, and they are unrealistic, incomplete, and unscientific. Disadvantages. Therefore, some advocate the adoption of social average cost indicators to assess companies, that is, to formulate a product of the social (sector) average cost index, or “standard cost”, according to this indicator to develop the company’s fixed cost, according to the assessment of enterprises Cost management level. The average social cost is the standard and basis for evaluating the enterprise’s cost management, and it is also the goal of the enterprise to find gaps and learn advanced skills. In order to take care of the unbalanced economic development among regions and the actual situation of imbalance in technical equipment between large and medium-sized enterprises, different regions and different types