摘要
水泥企业的产品生产销售在一定程度上依赖于房地产行业的发展,以及各地区项目建设与经济发展。近年来,国家不断加强对房地产市场的调控与约束,在房地产行业低迷的环境下,水泥企业的利润受到一定影响。市场需求多元化、物价上涨等因素,进一步挤压了水泥企业的利润空间。水泥企业要想实现稳健发展,就要强化成本管理。探究了水泥企业加强成本管理的重要性和水泥企业成本的主要影响因素,分析了水泥企业成本管理现状,并提出了应对策略。
The production and sales of cement products in cement enterprises are to some extent dependent on the development of the real estate industry and the construction projects and economic development in various regions.In recent years,the government has continuously strengthened regulation and control over the real estate market.In the sluggish environment of the real estate industry,the profits of cement enterprises have been affected to a certain extent.Factors such as diversified market demand and rising prices have further squeezed the profit margins of cement enterprises.For cement enterprises to achieve stable development,it is essential to strengthen cost management.This paper explores the importance of strengthening cost management in cement enterprises,identifies the main influencing factors of cost in cement enterprises,analyzes the current status of cost management in cement enterprises,and proposes corresponding strategies.
作者
王碧寒
WANG Bi-han(Henan Jinrong Cement Co.,Ltd)
出处
《当代会计》
2023年第23期103-105,共3页
Contemporary Accounting
关键词
水泥企业
成本管理
绩效考核
cement enterprises
cost management
performance evaluation