(一) 健全成本核算制度,實行成本核算,以求改進管理與經营方法,降低成本是全局第二季度两大中心工作之一。 (二) 成本高低是工厂鑛山經營好坏的具體表現,只管完成任務,不顾或不問成本的高低,就是盲目的生產;反之,有了成本核算,便可以增进生产效率,改进经营方法。因此,各厂鑛 (A) improve the cost accounting system, the implementation of cost accounting, in order to improve the management and management methods, reduce costs is the second quarter of the overall global one of the two centers. (2) The level of costs is a concrete manifestation of the good or bad works of factories and mines. Just as the tasks are completed, ignoring or not asking about the level of costs, they are blind production. Conversely, with cost accounting, production efficiency and management methods can be improved. Therefore, the factories and mines