制造业转型升级中成本核算与列报问题研究  

Exploring the Cost Accounting and Reporting Issues of Manufacturing Industry Transformation and Upgrading

作　　者：徐娟 XU Juan(CRRC Qingdao Sifang Co.,Ltd.,Qingdao Shandong 266109)

机构地区：[1]中车青岛四方机车车辆股份有限公司,山东青岛266109

出　　处：《中国科技纵横》2025年第2期155-157,共3页China Science & Technology Overview

摘　　要：近年来,我国经济发展进入新常态,制造业转型升级渐成趋势。制造业转型升级的成功离不开成本核算和列报,尤其成本核算发挥着重要作用。基于此,本文从制造业战略转型的角度出发,探讨制造业转型升级中成本核算和列报的重要性,分析成本核算和列报存在的问题,提出相应解决措施,以期实现制造业的转型升级,推动行业的高质量发展。In recent years,China's economic development has entered a new normal,and the transformation and upgrading of the manufacturing industry has gradually become a trend.The success of manufacturing transformation and upgrading cannot be separated from cost accounting and reporting,cost accounting plays an important role in it.This article starts from the perspective of strategic transformation in the manufacturing industry,exploring the importance of cost accounting and reporting in the transformation and upgrading of the manufacturing industry,analyze the current status of cost accounting and reporting issues,and propose corresponding solutions,in order to achieve the transformation and upgrading of the manufacturing industry and promote high-quality development of the industry.

关 键 词：制造业 转型升级 成本核算 

分 类 号：F426[经济管理—产业经济]