摘要
成本管理升级对于提升企业竞争力、优化资源配置、推动技术进步和增强市场适应能力等方面具有重要意义。在全球化经济背景下,随着我国环保政策的日益收紧,对于水泥此类高污染行业在面临着激烈的市场竞争同时也更加凸显水泥企业成本管理高质量健康发展的重要性。基于此现状,为了进一步探讨水泥企业成本管理的优化策略。以J企业为案例对象,基于水泥行业成本管理现状,详细探讨了成本管理过程中存在的问题和动因,并找寻对策。其中存在的问题有原材料成本控制不合理、生产端成本管理不精细、成本核算方式待规范标准化、运输成本管理不精准、区域市场竞争评估待优化,解决对策包括原材料成本控制、生产过程优化、运输与物流优化、绿色发展与政策利用、市场策略捕捉和调整,以期给水泥企业成本管理提供一定参考。The upgrading of cost management has significant implications for enhancing enterprise competitiveness, optimizing resource allocation, promoting technological progress, and enhancing market adaptability. In the context of globalization, with China’s environmental policies becoming increasingly stringent, the importance of high-quality and healthy development of cost management in the highly polluting cement industry, which faces fierce market competition, has become increasingly apparent. In view of this situation, in order to further explore the optimization strategies of cement enterprise cost management, this paper takes J enterprise as a case object and based on the current situation of cost management in the cement industry, discusses in detail the problems and causes in the cost management process and seeks solutions. The problems include unreasonable control of raw material costs, imprecise cost management in the production process, unstandardized cost accounting methods, inaccurate management of transportation costs, and inadequate optimization of r
出处
《现代管理》
2024年第10期2616-2621,共6页
Modern Management
