摘要
外贸企业不同于其他企业,在打开国际市场实现长远目标的过程中,要控制好成本,以有助于企业更好发展。企业进行成本管理有助于其实现经济效益最大化,降低经营风险,提升竞争实力,在市场中占据有利地位,从而促进实现可持续发展。首先针对企业成本管理进行了分析,明确阐述了成本管理的重要性,之后分析了当前企业成本管理不善的影响因素,最后基于企业成本科学管理提出了对应措施,以期可以帮助企业进一步完善成本控制体系,合理规划生产流程,切实提高企业经济效益。
Compared with other types of enterprises,foreign trade enterprises may need more control on cost,so as to reach their long-term goals and realize better development.Cost management is conductive to the realization of the maximization of economic benefits,the reduction of operation risk,the improvement of competitive ability and the final sustainable development.The paper firstly analyzed enterprise cost management,and clearly expounded the importance of cost management.Furthermore,the paper explored the influencing factors of poor management,and put forward countermeasures,aiming to perfect the control system and reasonably plan the production process.
作者
黄煦腾
孔祥煜
HUANG Xu-teng;KONG Xiang-yu(Hong Kong Polytechnic University,Hong Kong 999077,China;Northeast University of Finance and Economics,Dalian 116025,China)
出处
《山西财经大学学报》
CSSCI
北大核心
2023年第S01期46-48,共3页
Journal of Shanxi University of Finance and Economics
关键词
外贸企业
成本管理
企业经济效益
foreign trade enterprises
cost management
enterprises’economic benefits
