【摘要】 本文通过对敦化林业局纤维板厂1984年至1985年生产经营与经济效益情况的调查与分析,列举了两年中单位产品成本变化与构成情况,并运用综合指数等方法分析了构成单位成本主要因素的变化,对单位成本总体变化的影响程度。因此,挖掘潜力,降低物化劳动和活劳动的消耗是企业提高经济效益的重要途径。更多还原

【Abstract】 According to the investigation of a fibreboard plant which belongs to Dung Hua Forest Bureau Jilin Province, there repersents an information about product cost which reflect the management and efficiency in 1984—1985. In the meanwhile, by the method of aggregation index the relations amoong those factors are pointed out The main factor of conposing unit cost of product has great deal with the total cost. To decrease the comsumption of labour is the important way to promote the efficiency of an enterprise.更多还原