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企业成本中占相当比重的是固定成本,近年来,我公司固定成本呈上升趋势。一般来说,企业较重视变动成本,结合生产任务量抓预测预控,寻找降低成本的途径。而固定成本在人们的观念中,与生产量的关系是固定不变的,反映在成本中,是一个相对固定的值。我们通过对固定成本的分析,认识到,以前这种按变动成本来管理考核的经济责任制有它不完善的地方。即然要学“邯钢”全面、全过程细化成本核算,就必须进行全部成本的核算。因此,固定成本的考核及管理,作为新的课题摆在了我们面前。以我公司为例,我公司总成本支出4056万元,其中折旧占四分之一。固定成本的比重是53.9％。其中工资性支出22.8％,外付劳务工资与工资性动出的比例1:10。与1995年相比,固定成本的比重上升1.5％。从固定成本的构成及上升原因的分析,我们可以看出固定成本增长的原因,主要有以下两个方面:第一方面属于刚性原因,是企业无法抗拒的,主要表现为:1.工资费用的上升工资费用的上升很大程度是弥补物价上涨因素,这是企业无法控制的。2.社会保险费的上升与1994年相比,企业负担的各项养老保险费,待业保险费,失业保险费等社会保险费,成倍的上升。从企业的近期看,大大增加了企业负担。第二方面属于弹性原因:
In the recent years, the fixed cost of our company is on the rise. In general, companies pay more attention to the cost of change, combined with the amount of production tasks grasp predictive control, looking for ways to reduce costs. The fixed costs in people's ideas, and the relationship between production volume is fixed, reflected in the cost, is a relatively fixed value. Through the analysis of fixed costs, we realize that there are some imperfections in the economic responsibility system that used to be in charge of examining and appraising according to variable costs. Now that we have to learn “Handan Iron and Steel” comprehensive, detailed process of cost accounting, we must carry out the full cost accounting. Therefore, the fixed cost assessment and management, as a new issue before us. In my company, for example, my company's total cost of 40.66 million yuan, of which depreciation accounted for a quarter. The proportion of fixed costs is 53.9%. Among them, 22.8% of the expenditure on salaries and the ratio of wage-salaries paid to salaries paid by foreign workers are 1:10. Compared with 1995, the proportion of fixed costs increased by 1.5%. From the analysis of the reasons for the fixed costs and the reasons for the rise, we can see that the reasons for the increase in fixed costs are mainly as follows: The first is a rigid reason, which is irresistible to the enterprise, mainly as follows: 1. The wage cost Rising wage costs rise to a large extent to make up for price inflation factors, which enterprises can not control. 2. Social Insurance Premiums Compared with 1994, social insurance premiums such as pension insurance, unemployment insurance and unemployment insurance burdened by enterprises have multiplied. From the recent business, greatly increased the burden on enterprises. The second is elastic reasons: