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化工企业属于比较典型的制造型企业,其生产产品具有控制难度大、计量关系较为复杂、产品多样等特点,这给化工企业在成本统计核算以及控制方面带来一定的困难。本文主要针对化工企业在成本统计核算以及控制方面进行探讨,并且提出具体对策,希望给予化工企业以借鉴。
Chemical enterprises belong to the more typical manufacturing enterprises, and their products have the characteristics of difficult control, complicated measurement relationship and diversified products, which brings some difficulties to the chemical enterprises in terms of cost accounting and control. This article focuses on chemical enterprises in cost accounting and control aspects of the study, and put forward specific measures, hoping to give chemical companies to learn from.