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财务共享视角下制造业业财融合对成本粘性的影响研究

Research on the Impact of Industry-Finance Integration on Cost Stickiness in Manufacturing Industry under the Perspective of Financial Sharing
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摘要 贯彻财务共享理念、践行业财融合战略是强化成本粘性管控,保障制造业高质量发展的科学路径。基于文献回顾,选取典型企业开展案例分析,沿着业财融合路径、成本粘性表现的逻辑脉络,系统剖析推行业财融合对改善成本粘性的潜在,并给出针对性对策,为制造业降本增效、转型升级提供有益的借鉴。 Implementing the concept of financial sharing and practicing the strategy of industry-finance integration is a scientific path to strengthen the control of cost stickiness and ensure the high-quality development of manufacturing industry.Based on the literature review,selecting typical enterprises to carry out case study,along the path of industry-finance integration,cost stickiness performance of the logic of the vein,systematic analysis to push industry-finance integration to improve the potential of cost stickiness,and give targeted countermeasures for the manufacturing industry to reduce costs and increase efficiency,transformation and upgrading to provide a useful reference.
作者 刘洋凡 Liu Yangfan(Hubei Minzu University,Enshi Hubei 445000,China)
机构地区 湖北民族大学
出处 《现代工业经济和信息化》 2024年第8期227-228,231,共3页 Modern Industrial Economy and Informationization
关键词 财务共享 制造业业财融合 成本粘性 financial sharing manufacturing industry financial integration cost stickiness
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