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浅谈制盐企业加强成本控制的有效途径
引用本文:马芳.浅谈制盐企业加强成本控制的有效途径[J].中国井矿盐,2009,40(3):41-43.
作者姓名:马芳
作者单位:湖南省湘澧盐矿,湖南津市,415400
摘    要:制盐企业要生存、要发展,就必须全员对成本形成的全过程进行参与,全面控制,以低于竞争对手的成本进行生产经营,从而使企业以最低的成本取得竞争优势,提高资源利用效率,最大限度地获取利润,从而提高抗风险能力,增强市场竞争力。

关 键 词:生产经营  成本控制  企业竞争力

Brief Discussion on the Effective Approach for Salt Making Enterprises to Strengthen cost control
Ma Fang.Brief Discussion on the Effective Approach for Salt Making Enterprises to Strengthen cost control[J].China Well and Rock Salt,2009,40(3):41-43.
Authors:Ma Fang
Affiliation:Ma Fang (Hunan Provincial Xiangli Salt Mine Jinshi, Hunan 415400)
Abstract:For existence and development of the salt making enterprises,all employees must participate in and control the whole process of cost formation. Products have to be made with lower production cost than that of the competitors so that the enterprise can win the advantages in the competition with lowest cost, increase utilizing rate of resources and gain the profit to the utmost. Thereby the ability of resisting risk will be increased and the competitiveness in market will be enhanced.
Keywords:Production and management  cost control  competitiveness of enterprises
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