摘要
成本预测是加强成本管理和提高经济效益的重要环节,是编制成本计划和进行成本决策的基础。本文提出的几种成本预测的计算方法,对于人们进行生产经营活动可能产生的效果提供了科学的预测计算公式,对于宏观经济预测和微观经济预测都具有重要的实用价值。
cost forecast is an important link for strengthening cost management and increasing economic benefit,foundation for working out the cost plan and making the cost decision.The paper put forward several calculation methods of cost forecast,provided a scientificcalculation formulae of forecast,which could produce a bene-ficial result for managingproduction,it had an important.practical value to the forecasts of macroscopical economy andmicroscopical economy.
出处
《宁夏农学院学报》
1996年第3期98-103,共6页
Journal of Ningxia Agricultural College
关键词
成本预测
基本方法
计算方法
cost forecast basic method calculation method