摘要
内部结算价格是企业财务核算的基础。钢铁企业目前内部价格管理上有计划格型、模拟市场型和实际市场型三种类型,各有其优点和不足,随着现代企业制度的深入发展,钢铁企业应在不同的责任中心实行不同的价格类型管理。
Internal settlement price is the basis of financial account of enterprise. The internal price management of iron & steel enterprise has three types of planned price,analogue market and actual market,each has its advantages and disadvantages. With further development of modern enterprise system,iron & steel enterprise should exercise different price management at different extent of liability.
出处
《河南冶金》
1998年第3期60-61,59,共3页
Henan Metallurgy
关键词
内部结算价格
分类管理
钢铁企业
财务核算
internal settlement price current status classification management system
