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钢铁企业内部结算价格浅探
引用本文:杨林玉.钢铁企业内部结算价格浅探[J].河南冶金,1998(3):60-61,59.
作者姓名:杨林玉
作者单位:安阳钢铁集团有限公司
摘    要:内部结算价格是企业财务核处的基础,钢铁企业目前内部价格管理上有计划格型,模拟市场型和实际市场型三种类,各有其优点和不足,随着现代企业制度的深入发展,钢铁企业应在不同的责任中心实行不同的价格类型管理。

关 键 词:内部结算价格  分类管理  钢铁企业  财务核算

ELEMENTARY APPROACH TO THE INTERNAL SETTLEMENT PRICE OF THE IRON & STEEL ENTERPRISE
Yang Linyu.ELEMENTARY APPROACH TO THE INTERNAL SETTLEMENT PRICE OF THE IRON & STEEL ENTERPRISE[J].Henan Metallurgy,1998(3):60-61,59.
Authors:Yang Linyu
Affiliation:Anyang Iron & Steel Group Co. Ltd.
Abstract:Internal settlement price is the basis of financial account of enterprise. The internal price management of iron & steel enterprise has three types of planned price,analogue market and actual market,each has its advantages and disadvantages. With further development of modern enterprise system,iron & steel enterprise should exercise different price management at different extent of liability.
Keywords:internal settlement price current status classification management system
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