摘要
以M制造业企业为例,探讨成本控制问题与应对策略,以增强制造业企业成本控制效果,降低成本,实现效益最大化。首先,分析了制造业企业的成本结构。其次,分析了M制造业企业成本控制存在的问题,包括人员成本控制意识问题、成本核算方法问题、成本管理制度问题、成本管理全面性问题。最后,提出了制造业企业成本控制的优化策略,包括增强意识、选准方法、执行制度、强化监管等。
Taking M manufacturing enterprises as an example,this paper discusses the cost control problems and coping strategies to enhance the effectiveness of cost control in manufacturing enterprises,reduce costs,and maximize benefits.This paper firstly analyzes the cost structure of manufacturing enterprises,then proceeds to analyze the problems existing in cost control for M manufacturing enterprises,including issues related to personnel cost control awareness,cost accounting methods,cost management systems,and the comprehensiveness of cost management,and finally proposes optimization strategies for cost control in manufacturing enterprises,including enhancing awareness,selecting appropriate methods,implementing systems,and strengthening supervision.
作者
句晓红
Ju Xiaohong(CMS Computer Accessories(Wujiang)Co.,Ltd.)
出处
《当代会计》
2024年第1期154-156,共3页
Contemporary Accounting
关键词
成本控制
制造业企业
财务管理
cost control
manufacturing enterprises
financial management