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对于制造企业来讲,成本管理是企业主要的管理方式,自从进入21世纪以后,各行各业之间的市场竞争越来越激烈,制造企业成本管理的重要性日益突出。此种背景下就需要对成本管理的办法进行改进。基于此,本文结合理论和实践,从供应链理论出发,对制造企业成本管理办法的改进进行深入分析,希望能够对提高制造企业成本管理的质量有一定帮助。
For manufacturing enterprises, cost management is the main management mode of an enterprise. Since entering the 21st century, the market competition among all walks of life has become increasingly fierce. The importance of manufacturing cost management has become increasingly prominent. In this context, the cost management approach needs to be improved. Based on this, this article combines the theory and practice, starting from the supply chain theory, carries on the deep analysis to the improvement of the manufacturing enterprise cost management method, hoping to be able to improve the quality of the manufacturing enterprise cost management to some help.