成本的作用主要包括( )。The role of cost mainly includes ( ).
A.
成本是计量经营耗费和确定补偿尺度的重要工具Cost is an important tool for measuring operating expenses and determining compensation scale
B.
成本是决定商品价格的基础,是使产品具有竞争力的前提条件Cost is the basis for determining commodity prices and the prerequisite for competitiveness of products.
C.
成本是企业进行决策和核算经济效益的重要因素Cost is an important factor for enterprises to make decisions and calculate economic benefits.
D.
成本是衡量企业管理水平和各方面工作成果的重要指标 Cost is an important indicator to measure the level of enterprise management and the results of various aspects of work.