物料流量成本会计在中小企业的应用浅析——以车牌制造公司为例  

Analysis on the Application of Material Flow Cost Accounting in Small and Medium——Sized Enterprises

作　　者：许立芸 肖康元[1] 

机构地区：[1]上海海事大学,上海201306

出　　处：《物流科技》2017年第9期37-39,共3页Logistics Sci-Tech

摘　　要：成本控制是中小企业在市场上能否获得核心竞争和能否长久发展下去的决定性因素,因此成本控制是中小企业决策的重中之重。此外,近年来政府对环境保护的要求也越来越严格。物料流量成本会计结合了成本控制和环境保护两方面的优势,将之运用于中小企业将会大大有利于中小企业的发展。文章运用吉林省通畅标牌制作有限公司的案例说明物料流量会计在中小企业运用的可行性和重要性,并提出相关建议。Cost control is the decisive factor in the ability of small and medium-sized enterprises to obtain core competition and long-term development. Therefore, cost control is the top priority of small and medium-sized enterprise decision-making. In addition, in recent years the government＇s demands for en- vironmental protection are becoming more stringent. MateriM flow cost accounting combines cost control and environmental protection advantages, will be applied to small and medium enterprises will be greatly conducive to the development of small and medium enterprises. The paper introduces the feasi- bility and importance of the application of material flow ac- counting in Tong Chang enterprise, and puts forward some suggestions.

关 键 词：中小企业 物料流量成本 成本控制 环境保护 

分 类 号：F253.7[经济管理—国民经济]