摘要
以A国企为研究对象,在分析该企业经营、成本构成基础上,对企业成本费用管控中存在的问题进行分析,并从强化生产成本管控,提高工作效率、降低材料消耗量以及期间费用管控等方面提出成本费用内部管控具体措施,以期降低企业成本,提升企业综合竞争力。
Taking state-owned enterprise A as the research object, based on the analysis of its operation and cost composition, this paper analyzes the problems existing in the cost control of the enterprise, and puts forward the specific measures of internal cost control from the aspects of strengthening production cost control, improving work efficiency, reducing material consumption and period cost control, so as to reduce the cost of the enterprise and improve the comprehensive competition of the enterprise Struggle.
作者
祁军
Qi Jun(Shanxi Fenxi Mining Group Nanguan Coal Industry Co.,Ltd.,Lingshi Shanxi 031300)
出处
《现代工业经济和信息化》
2019年第12期119-121,共3页
Modern Industrial Economy and Informationization
关键词
国有企业
成本费用
内部控制
费用构成
state owned enterprises
cost and expense
internal control
expense composition