摘要
钢铁企业是我国国民经济的基础产业,在我国的经济生活中占有重要地位。钢铁工业又是典型的资源消耗型产业,对原料、燃料以及能源动力的消耗十分巨大。当前我国钢铁企业成本管理中存在有诸多问题亟待解决,本文对此进行了总结,并提出了具体的对策:要将成本控制范围扩大到整个企业;要扩大企业成本管理的范围;要完善产品生产阶段的成本控制;要做好产品销售阶段费用的控制,要夯实成本管理基础,充分运用预算控制和价格控制方法,强化成本的过程控制,使钢铁企业的成本控制上一个新台阶。
the Iron and steel enterprise is our country national economy basic industry, holds the im- portant position in our country＇s economic life. The iron and steel industry is also the typical resources consumption industry, to raw material, the fuel as well as the energy power~ consumption is very huge. In the current our country Iron and steel enterprise cost management the existence has many questions to urgently await to be solved, this article has carried on the summary regarding this, and proposed the con- crete countermeasure： Must range extension cost control to the entire enterprise; Must expand the private costs management the scope; Must consummate the product manufacturing stage the cost control; Must complete the product sale stage expense the control, must ram the cost management foundation, utilizes the budgetary control and the price control method fully, the strengthened cost process control, causes in Iron and steel enterprise~ cost control a new stair.
出处
《四川冶金》
CAS
2009年第6期50-54,共5页
Sichuan Metallurgy
关键词
钢铁企业
成本管理
成本会计
问题对策
Iron and steel enterprise, cost management, cost accounting, countermeasure
