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成本预测是企业经营管理的一项重要环节,也是企业进行短期经营决策、长期经营决策以及全面预算的基础。组成产品成本的各因素变动是影响产品成本的主要原因,它们的变动对于企业成本的预测起到关键的作用。本文以降低企业产品成本为研究前提,通过节约原材料消耗、提高产品的生产率、合理利用设备以及减少废品损失等方面入手进行成本预测,说明因素变动法在产品预测中的具体应用。
Cost forecasting is an important part of business management, but also the basis for short-term business decisions, long-term business decisions and overall budget. Changes in the factors that make up the product cost are the main reasons that affect the product cost, and their changes play a key role in the prediction of the enterprise cost. In this paper, to reduce the cost of products for the premise of research, saving costs by raw materials, improve product productivity, rational use of equipment and reduce waste loss and other aspects of the cost forecast to explain the specific application of factor changes in product forecasting.