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近年来,企业之间的竞争愈发激烈,又因需求逐渐减少,故使得国内化工制造市场出现价格下降、销售困难、产品滞销等一系列的问题,加上当前人工、材料成本逐年上升,处境可谓是举步维艰。为确保企业的资金链实现正常运转,细化成本目标,选择合适的方法,严格成本控制,进而加强内部管理和控制,是化工制造业谋求行业效益价值最大化的重要手段。本文通过对标准成本法等成本控制理论的梳理,结合当前化工制造行业的成本管理现状,以求发现其实施过程中存在的现实问题,并结合成功企业的相关经验提出适合本行业成本控制的相关策略,做好资金平衡计划,促进行业成本管理水平的提高。
In recent years, the competition between enterprises has become fiercer and the demand has been gradually reduced. As a result, a series of problems such as price declines, sales difficulties and unsalable products have emerged in the domestic chemical manufacturing market. Coupled with the current labor and material costs rising year by year, Can be described as difficult. In order to ensure the normal operation of the capital chain of the enterprise, to refine the cost target, select the appropriate method, strictly control the cost and further strengthen the internal management and control, it is an important means for the chemical manufacturing industry to seek the maximization of the industrial benefit value. Through combing the cost control theory such as the standard cost method and combining with the actuality of cost management in the current chemical manufacturing industry in order to find out the practical problems existing in its implementation and combining with the relevant experience of successful enterprises, Strategy, make a good balance of funds plan, and promote the improvement of industry cost management.