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The significance of cost assessment is to evaluate the performance of each responsibility center, especially the cost center, and urge each responsibility center to take responsibility for the controlled costs, so as to control and reduce the production costs of various products.

indicators of cost assessment:

1. Physical indicators and value indicators

Among the cost indicators, physical indicators are the basis and value indicators are a comprehensive indicator.

2. Quantitative indicators and quality indicators

3. Individual indicators and comprehensive indicators

Individual indicators are indicators that reflect one aspect of cost changes, such as unit cost. Comprehensive indicators are indicators that collectively reflect costs, such as total costs.