建材企业物料流量成本会计的应用研究  

Research on the Application of Material Flow Cost Accounting in Building Materials Enterprises

作　　者：李晓琴 Li Xiaoqin(Hunan financial&industrial vocational-technical college,Hengyang,Hunan 421001)

机构地区：[1]湖南财经工业职业技术学院,湖南衡阳421001

出　　处：《江西建材》2021年第3期257-258,共2页Jiangxi Building Materials

摘　　要：文中以建材企业为例,并结合其物料流量成本在实际中的应用,通过对物料流量成本会计引进的重要性和具体应用等提出相关的改进意见,以期为企业的发展提供参考意见。In this paper, taking building materials enterprises as an example, and combining with the application of material flow cost in practice, through the introduction of material flow cost accounting importance and specific application, put forward relevant improvement suggestions, in order to provide reference for the development of enterprises.

关 键 词：建材企业 物料流量成本会计 应用 

分 类 号：F274[经济管理—企业管理]