制造业企业的成本核算与控制研究——以G公司为例  

Research on Cost Accounting and Control of Manufacturing Enterprises-Taking Company G as an Example

作　　者：徐克哲[1] 况思睿 张兰 Xu Kezhe;Liu Sirui;Zhang Lan(School of Accounting,Jilin University of Finance and Economics,Changchun Jilin 130117,China)

机构地区：[1]吉林财经大学会计学院,吉林长春130117

出　　处：《现代工业经济和信息化》2023年第6期250-252,共3页Modern Industrial Economy and Informationization

基　　金：吉林省科技发展计划项目“科技服务体制创新驱动吉林省经济发展的问题与对策研究”(编号:20210601074FG);国家社会科学基金一般项目“创业生态系统下的创业生态导向形成与动态演化研究”(编号:21BGL074)。

摘　　要：介绍了G公司的背景和研究意义,从G公司现阶段成本核算和控制的现状出发,探讨了家电制造业企业成本核算和控制存在的问题,提出了建议和对策。通过对G公司进行成本核算与控制的研究,旨在提高该企业的成本管理水平,并为其他制造业企业的成本管理提供参考。The background of Company G and the significance of the study are introduced.From the current situation of cost accounting and control in Company G at the present stage,the problems of cost accounting and control in home appliance manufacturing enterprises are discussed.In response to the problems,suggestions and countermeasures are put forward.Through the study of cost accounting and control in Company G,the aim is to improve the cost management level of this enterprise and provide reference for the cost management of other manufacturing enterprises.

关 键 词：成本核算 成本控制 G公司 企业 

分 类 号：F406.72[经济管理—产业经济]