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)
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