摘要
音视频电子行业,随着市场的变化和同行的增加,以往的依靠质量和功能的模式已经不足以适应当前环境,对于过去所忽视的生产成本管理,现在应当加以重视。本文以成都伯奥克电子有限公司为研究对象,以成本控制研究为核心,通过对生产环节现状进行分析,从而得到生产环节存在的成本相关问题,并针对问题提出相应的解决优化措施,提升公司市场竞争力。
In the audio and video electronics industry,with the changes in the market and the increase of the same trade,the previous model of relying on quality and function is no longer sufficient to adapt to the current environment.The production cost management that was neglected in the past should now be paid attention to.This paper takes Chengdu BOAC Electronics Co.,Ltd.as the research object,and takes cost control research as the core.Through the analysis of the current situation of the production process,the cost-related problems in the production process are obtained,and the corresponding solutions and optimization measures are put forward to improve the company's market competition.
作者
张洵
Zhang Xun(School of Accounting,Sichuan Technology and Business University,Meishan 620000 China)
出处
《四川工商学院学术新视野》
2022年第1期93-97,共5页
Academic New Vision of Sichuan Technology and Business University
关键词
标准成本法
生产环节
成本控制
Standard cost method
Production links
Cost control
