论文部分内容阅读
加工制造业是我国国民经济中极其重要的经济形式之一,为提高我国GDP发挥了重要的作用。但是随着货币的贬值和受到通货膨胀的影响,物价上涨、原材料的成本提高以及雇佣劳动力成本的上涨,令加工制造企业近年来的发展受到一些影响。这些加工制造企业开始意识到节约资源、环保型生产的重要性。然而成本管理并不只是单纯的降低成本,而是用一种更科学的方式调控成本。本文将介绍加工制造型企业的发展的特点和分析动态成本管理模式在加工制造企业的应用情况。
Processing and manufacturing industry is one of the most important economic forms in our country’s national economy and plays an important role in raising the GDP of our country. However, with the devaluation of the currency and inflation, rising prices, the rising cost of raw materials and the rising cost of wage labor force have affected the processing and manufacturing enterprises’ development in recent years to some extent. These processing and manufacturing enterprises are beginning to realize the importance of resource saving and environment-friendly production. However, cost management does not simply reduce costs, but rather adjust costs in a more scientific way. This article will introduce the characteristics of the development of manufacturing enterprises and analyze the application of dynamic cost management in manufacturing enterprises.