摘要
降低产品成本是企业增加经济效益 ,提高经营成效的主要途径。成本预测的基本作用是保证以最少的资金耗费 ,获得最大的经济效益。生成数加 B- P算法和后验差检验 ,建立单位产品成本预测模型可以用于中长期单位产品成本的预测。这对于促进企业加强经济核算 ,改善经营管理 ,降低产品成本 ,提高经济效益 ,都有十分重要的意义。
Reducing the cost of goods manufactured per unit is the main way for modern enterprises to improve economic benefits and increase management affectiveness . The basic function of forecasting the cost of goods manufactured is to obtain the maximum economic benefits on the condition of minimum expense bankroll.Using the method of generating operation numbers , the back propagation model and difference post test cost forecast model for goods per unit is established and can forecast middle term and long term cost of goods manufactured . It is important for enterprises to strengthen economic accounting , improve management level , reduce cost of goods manufactured and increase economic benefits .
出处
《西北农林科技大学学报（社会科学版）》
2001年第5期30-34,共5页
Journal of Northwest A&F University(Social Science Edition)
关键词
单位产品成本
中长期预测
模型研究
cost of goods manufactured per unit
middle term and long term model cost forecast
studying of forecast model
