钢丝生产企业成本核算与控制  

Cost accounting and control of steel wire production enterprises

作　　者：袁莉 Yuan Li(Sinosteel Zhengzhou Precision New Material Co.,Ltd.,Zhengzhou 450001,China)

机构地区：[1]中钢集团郑州精密新材料有限公司,河南郑州450001

出　　处：《金属制品》2023年第5期55-57,共3页Metal Products

摘　　要：钢丝生产企业成本控制直接影响产品的利润和市场竞争力。对企业生产中存在的成本费用归集不准确,成本费用分摊不合理,采购成本控制不到位,质量把控、技改可研把关不严,外包外协成本控制困难等问题,应从采购成本、生产成本、销售成本、人工成本、投资成本、研发成本、外包外协成本,以及规范和加强成本核算等方面加强管理。实践证明,企业只有做到合理有效控制生产成本,才能得到持续健康发展。The cost control of steel wire production enterprise directly affects product profit and market competitiveness.For problems existing in production of enterprises,such as inaccurate collection of cost and expenses,unreasonable allocation of cost and expenses,inadequate control of purchasing cost,loose quality control and technical innovation research,diffi-culty in outsourcing cost control,etc.Management should be strengthened in purchasing cost,production cost,sales cost,labor cost,investment cost,R&D cost,outsourcing cost,and standardized and strengthened cost accounting.Practice has proved that enterprises only achieve reasonable and effective control of production costs,to obtain sustainable and healthy development.

关 键 词：钢丝生产 成本核算 经济效益 经营管理 市场竞争力 

分 类 号：F27[经济管理—企业管理]