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化工企业成本核算与控制
引用本文:白玮,白玉,葛宝疆.化工企业成本核算与控制[J].当代化工,2012(9):981-982,989.
作者姓名:白玮  白玉  葛宝疆
作者单位:1. 沈阳市化工学校, 辽宁 沈阳 110122
2. 抚顺石化工程建设有限公司, 辽宁 抚顺 113008
摘    要:降低成本、提高效益是企业管理的永恒主题.只有对企业成本进行严格的核算,才能控制成本,进而提高产品的市场竞争力和企业经济效益.结合一些企业核算方法以及在大型企业调研取得的数据,对这企业成本的核算与控制作以剖析.

关 键 词:化工企业  成本核算  控制

Discussion on Cost Accounting and Control of Chemical Enterprises
BAI Wei,BAI Yu,GE Bao-jiang.Discussion on Cost Accounting and Control of Chemical Enterprises[J].Contemporary Chemical Industry,2012(9):981-982,989.
Authors:BAI Wei  BAI Yu  GE Bao-jiang
Affiliation:1.Shenyang Chemical Industry School,Liaoning Shenyang 110122,China; 2.PetroChina Fushun Petrochemical Company,Liaoning Fushun 113008,China)
Abstract:To reduce costs and improve the efficiency is an eternal theme of enterprise management.To strictly carry out enterprise cost accounting is an important basis for cost control,which can improve the market competitiveness of products and economic benefit of enterprises.In this paper,the enterprise cost accounting and control was analyzed through combining some enterprise accounting methods and investigation data of large enterprises.
Keywords:Chemical enterprise  Cost accounting  Control
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