摘要
对目前玻璃制造业成本售价倒挂现象进行了分析,从财务角度对企业资金预算、筹划提出了方案,并从材料设备的购进,生产资料、成品的管理,成本微观现代化管理,全方位、多元化的财务监控制度等方面提出了一些见解。
In this article the inversion state between production cost and sale price in sheet glass industry was analyzed . It proposed a program to make good use of capital budgeting and financial plan from the viewpoint of finance . The authors＇ opinion on purchase of raw materials and equipments or production means , management of cost , modern micro- management and some monitor system of finance was made clear .
出处
《玻璃》
2006年第4期62-64,共3页
Glass
关键词
平板玻璃
成本售价倒挂
财务筹划
sheet glass , inversion between production cost and sale price , finance plan
