对油脂加工企业生产成本的分析与探讨

Study on Production Cost of Edible Oil Processing Enterprise

生产成本是影响企业经济效益的重要指标。分析了油脂加工企业生产成本的组成 (如变动成本、固定成本、期间成本和直接成本等 ) 。

The production cost is the main target that affects economic benefit of edible oil processing enterprises. The paper works out the composition of production cost of enterprises, and studies on the influence elements.