摘要
在我国的过滤材料生产企业中,产品价格和利润的提升对企业的发展有重要作用,在竞争激烈的市场环境中,企业只有从多方面进行成本控制,才能实现健康、稳定地发展。在这一过程中,精细化成本核算管理可以促进企业优化资源配置、提升资源利用效率、减少生产成本、提高经济效益。因此,从精细化成本核算管理出发,探究了其在过滤材料生产企业中的应用,以期为我国过滤材料生产企业发展提供一些参考。
In China's filtration material production enterprises,the improvement of product price and profit plays an important role in the development of the enterprise.In the competitive market environment,the enterprise can only achieve healthy and stable development by cost control from various aspects.In this process,the refined cost accounting management can promote the enterprise to optimise the allocation of resources,enhance the efficiency of resource utilisation,reduce production costs and improve economic efficiency.Therefore,starting from the refined cost accounting management,we explored its application in the filtration material production enterprise,in order to provide some references for the development of China's filtration material production enterprise.
作者
孙志清
Sun Zhiqing(Zhejiang Yubang Filter Material Technology Co.,Ltd.,Haining Zhejiang 314412,China)
出处
《现代工业经济和信息化》
2024年第1期212-214,共3页
Modern Industrial Economy and Informationization
关键词
精细化
成本核算管理
过滤材料
生产企业
发展思路
refinement
cost accounting management
filtration material
production enterprise
development ideas