摘要
本文概述了塑料制品企业的成本构成、成本会计核算方式及目的,并详细分析了塑料制品企业成本会计核算存在的问题,针对性地提出了切实可行的成本会计核算与管理路径。
This paper provides a brief overview of the cost composition,cost accounting methods,and objectives of plastic product enterprises and analyzes in detail the problems in cost accounting of plastic product enterprises,and proposes practical and feasible cost accounting and management paths.
作者
任芳丽
Ren Fangli(Shaanxi Technical College of Finance&Economics,Xianyang,Shaanxi 712000,China)
出处
《塑料助剂》
CAS
2023年第6期81-83,87,共4页
Plastics Additives
关键词
塑料制品企业
成本会计
成本管理
塑料产品
核算方法
plastic products enterprise
cost accounting
cost control
plastic products
accounting method