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皮革商贸企业成本分摊管理优化研究

Optimization of cost allocation management in leather trade enterprises
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摘要 随着一带一路倡议的不断深化,我国皮革商贸企业的经营活力得到一定提升,皮革商贸企业对企业成本分摊、精细化管理的需求越来越高。为改善皮革商贸企业成本管理,本文以成本分摊管理优化为主要抓手,对皮革商贸企业成本分摊的范围、原则、对象等进行总结,分析了当前皮革商贸企业成本分摊管理工作中的常见问题,并针对这些问题提出了管理优化的建议。 With the deepening of the Belt and Road, the business vitality of leather trade enterprises in China has been improved to a certain extent, and the demand of leather trade enterprises for enterprise cost sharing and fine management is also getting higher and higher.In order to improve the leather business enterprise cost management, this article through the optimization of the cost allocation management main gripper, cost allocation to the leather trade enterprise scope, principle, object and so on carries on the summary, analysis of the current leather trade the common problems in enterprise cost management work, and puts forward some Suggestions of management optimization in view of these questions.
作者 刘艳妮 LIU Yanni(Accounting School,Shaanxi Technical College of Finance&Economics,Xianyang 712000,China)
出处 《中国皮革》 CAS 2021年第9期25-29,共5页 China Leather
关键词 皮革商贸 精细化管理 成本分摊 管理优化 leather trade fine management cost allocation management optimization
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