摘要
阐述了企业成本控制的必要性。以北京云冶矿业有限公司为例,基于现有企业成本构成,提出了降低成本的途径。通过一系列措施,在市场物价飞涨的情况下,使得云冶公司的生产成本得到了控制,为企业扩大发展奠定了基础。
The necessity of enterprise cost control is expounded. Taking Beijing Yunye Mining Co Ltd as an example, an approach of reducing cost is proposed based on the current enterprise cost structure. The production cost of Yunye has been well controlled through a series of measures in spite of the soaring market price, establishing a foundation for the expansion and development of the enterprise.
出处
《矿冶工程》
CAS
CSCD
北大核心
2009年第2期109-111,共3页
Mining and Metallurgical Engineering
关键词
成本控制
成本构成
成本核算
cost control
cost structure
cost accounting
