电子化学品企业生产成本预算的精细化管理研究  

Research on the fine management of the production cost budget in electronic chemical enterprises

作　　者：徐静 Xu Jing(Jianghua Micro(Zhenjiang)Electronic Materials Co.,Ltd.,Zhenjiang,Jiangsu,212000)

机构地区：[1]江化微(镇江)电子材料有限公司,江苏镇江212000

出　　处：《市场周刊》2025年第10期124-127,共4页Market Weekly

摘　　要：电子化学品行业对生产工艺和原材料有着极高的要求,其生产成本管理面临高精度、高纯度、严格环保和安全管理的挑战。传统的成本预算模式难以应对这种复杂多变的生产环境,企业迫切需要建立一套精细化的成本预算管理体系,以提升盈利能力和市场竞争力。文章分析了电子化学品生产成本预算的现状和特点,并提出了一系列精细化管理策略,旨在帮助企业实现对生产成本的有效控制和优化。The electronics chemical industry places extremely high demands on production processes and raw materials,posing significant challenges to production cost management due to the need for high precision,high purity,strict environmental protection,and safety regulations.Traditional cost budgeting models struggle to cope with this complex and dynamic production environment,making it imperative for businesses to establish a refined cost budgeting management system to enhance profitability and competitiveness.This paper analyzes the current state and characteristics of cost budgeting for electronics chemical production,outlining a series of refined management strategies,aiming to assist enterprises in achieving effective control and optimization of production costs.

关 键 词：电子化学品 生产成本 成本预算 精细化管理 信息化平台 

分 类 号：F275[经济管理—企业管理]