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从会计成本控制的角度分析当前外贸企业出口挑战 被引量:2

From an accounting point of view of cost control challenges current export foreign trade enterprises
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摘要 成本控制作为会计人员的基本职能,对企业的日常运营及成本节约具有极为重要的影响。现阶段在我国国际化发展的大趋势下,尤其是外贸企业在面对国内外市场的各类动态性挑战中,对成本控制的方式、方法、成效等关注,自然就成为企业谋求可持续发展的重要切入点。文中以当前影响外贸企业贸易成本控制的各类因素,如人力资源成本的提升、营销费用快速递增、能源价格波动等作为分析的切入点进行分析,力求为外贸企业出口策略的优化提供一定建议和意见。 As a cost control basic functions of accounting personnel, has a very important impact on daily business operations and cost savings. At this stage of international development trend, especially foreign trade enterprises in the face of all kinds of domestic and foreign markets dynamic challenges of cost control means, methods, results and other concerns, naturally become the pursuit of sustainable development an important starting point. In the current paper the impact of various types of foreign trade enterprises business factors of cost control, such as raising the cost of human resources, marketing costs increased rapidly, energy price fluctuations as the analysis starting point for analysis, and strive to provide some advice to optimize trade and export policy opinion.
作者 吴哲敏
出处 《佳木斯职业学院学报》 2016年第6期462-463,共2页 Journal of Jiamusi Vocational Institute
关键词 会计成本 外贸企业 出口成本 cost accounting foreign trade enterprises export costs
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