论文部分内容阅读
1问题的提出在企业的各项支出中,尤其是工业企业,外购支出占很大比重。不管是企业生产所需的原材料、燃料、辅助材料、低值易耗品,还是外购机器设备等固定资产,基本建设工程用物资等,其价格高低对产品成本产生直接或间接影响。由于外购物品价格对企业成本费用及经济效益影响大,如何降低外购成本就成为企业界共同关注的问题。笔者认为实行预审价能有效控制企业外购成本。
1 PROBLEM PROBLEMS Among the various expenditures of the enterprises, especially the industrial enterprises, the outsourcing expenditure accounts for a large proportion. Whether it is the raw materials, fuels, auxiliary materials, low-value consumables required for the production of an enterprise, fixed assets such as outsourced machinery and equipment, supplies for capital construction projects, etc., the price level will have a direct or indirect impact on the product cost. As the cost of outsourcing items on the cost and economic benefits of large enterprises, how to reduce the cost of outsourcing has become a business of common concern. I believe that the implementation of pre-trial price can effectively control the cost of outsourcing.