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近两年各行业技改投资增长过快,产能进一步释放,原辅料价格及动力价格上涨,采购成本降低幅度受到限制,医药销售价格的降低,公司利润空间进一步压缩,为了使企业在激烈的竞争中立于不败之地,搞好产品的生产过程中最经济的耗费,成为各个企业最关心的问题。为此,本文以鲁抗医药为例对如何加强班组成本核算及取得的成效加以论述。
In the past two years, the investment in technological innovation in various industries has been growing rapidly, the production capacity has been further released, the prices of raw materials and power have risen, the purchase cost has been reduced, the sales price of pharmaceuticals has been reduced, and the profit margin of the Company has been further reduced. In order to make enterprises compete in the fierce competition Neutral in an invincible position, do a good job in the production of the most economical cost, become the most concern of all enterprises. For this reason, this article takes Lu Kang medicine as an example to discuss how to strengthen the team costing and the achievements made.