| 工业企业成本分析的探讨 |
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| 引用本文： | 王玲.工业企业成本分析的探讨[J].辽宁科技学院学报,2008,10(4):42-44. |
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| 作者姓名： | 王玲 |
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| 作者单位： | 本溪华夏集团财务处,辽宁,本溪,117000 |
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| 摘 要： | 剖析了冶炼机修厂生产指标完成情况和生产成本各项数据的变动因素，分析生产环节中的直接材料、直接人工的变动情况。深入了解成本指标变动的原因以及需要重点管制的方面，提出解决问题的基本措施，实行成本策划，从而增进对成本的投入控制与管理。
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| 关 键 词： | 成本分析 直接材料 直接人工 解决措施 |
Discussion on Analyzing the Cost of Industrial Enterprise |
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| WANG Ling.Discussion on Analyzing the Cost of Industrial Enterprise[J].Journal of Liaoning Institute of Science and Technology,2008,10(4):42-44. |
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| Authors: | WANG Ling |
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| Institution: | WANG Ling(Financial Dept.Benxi Huaxia Group,Benxi,Liaoning,117000,China) |
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| Abstract: | The paper dissects the situation on fulfilling the production norm and the variedfactors among cost terms for a smeltery machine maintenance plant,analyses the varied conditionon direct material and amount of work,deeply discusses the reason caused the variation of costnorm and the key terms to be controlled,and suggests such measures to solve problems that weput into effect the cost planning and improve the management of investment in the cost. |
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| Keywords: | Analysis of cost Direct consume of material Direct amount of manpower Measures |
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