摘要
随着市场经济的发展,制造业领域迎来了新的机遇和挑战。如何抓住机遇、应对挑战,不断地创新发展,始终是制造业企业所面临的重要问题。成本管理和成本控制更是直接影响且决定了企业的最终效益,因此要高度重视,不断改进。基于此,文章将着重分析制造业企业成本管理与控制中可能存在的问题,并在了解成本控制中基本要素和现状的基础上,进行具体的分析并提出对应的优化策略,旨在更好地提升制造业成本管理水平,实现经济效益和社会效益的双赢。
With the development of market economy,the manufacturing industry has ushered in new opportunities and challenges.How to seize the opportunities,deal with the challenges,and continuously innovate and develop has always been an important issue faced by manufacturing enterprises.Cost management and control directly affects and determines the ultimate benefit of the enterprise,so entrepreneurs should attach great importance to it and constantly improve it.Based on this,this paper focuses on analyzing the possible problems in the cost management and control of manufacturing enterprises.And on the basis of understanding the basic elements and status quo of cost control,this paper makes a specific analysis and proposes corresponding optimization strategies,aiming to be helpful for manufacturing industry improve the cost management level and achieve a win-win situation of both economic and social benefits.
作者
祁扣梅
QI Kou-mei(Herbalife(China)Health Products Co.,Ltd.)
出处
《当代会计》
2022年第7期151-153,共3页
Contemporary Accounting
关键词
制造业企业
成本管理
成本控制
优化策略
manufacturing enterprises
cost management
cost control
optimization strategy
