摘要
制造业是国民经济的支柱产业,是促进国民经济发展的重要力量。但是,部分制造企业在发展过程中存在一些问题,如成本居高不下,导致企业利润总额减少。而实施成本控制,有助于制造企业提高资金利用率,增强产品定价的准确性,增强企业的市场竞争力,所以制造企业应从实际情况出发,积极落实成本控制工作。基于此,阐述了制造企业成本控制的必要性,分析了制造企业成本控制存在的问题,并提出了制造企业成本控制的优化措施。
Manufacturing is the cornerstone industry of the national economy and plays a crucial role in promoting economic development.However,some manufacturing enterprises face certain issues in their development,such as high costs,which lead to a decrease in overall profits.Implementing cost control can help manufacturing enterprises improve capital utilization,enhance the accuracy of product pricing,and boost their competitiveness in the market.Therefore,manufacturing enterprises should proactively implement cost control measures based on their specific circumstances.In light of this,this paper elaborates on the necessity of cost control in manufacturing enterprises,analyzes the problems associated with cost control,and proposes optimization measures for cost control in manufacturing enterprises.
作者
杨新星
YANG Xin-xing(Chongqing Wuzhou Door Industry Development Co.,Ltd)
出处
《当代会计》
2023年第12期109-111,共3页
Contemporary Accounting
关键词
成本控制
制造企业
预算管理
cost control
manufacturing enterprises
budget management