基于作业的生产成本控制分析方法——以SR公司成本管控为例

The Analysis Method of Production Cost Control Based on the Operation——Taking the Cost Control of SR Company as an Example

随着企业规模的不断扩大,市场竞争越来越激烈,致使传统成本管控的短板越发明显,所以如何建立适应企业发展的成本管控体系,显得尤为重要。论文以SR公司为研究对象,以现代成本控制理论为指导,探索一种适应公司业务特点的成本控制分析方法。

With the continuous expansion of enterprise scale, the market competition is more and more fierce, which makes the disadvantages of traditional cost control are becoming more and more obvious. Therefore, how to establish a cost control system to adapt to the development of enterprises is becoming particularly important. Taking SR company as the research object, and under the guidance of modern cost control theory,this paper explores a cost control analysis method suitable for the business characteristics of the company.