钧瓷企业在不断挣脱传统行业局限、获得快速发展的同时,成本控制方面的问题也不容忽视。本文从防止资源浪费、提升管理水平、扩大多元化投资、适应市场环境变化和调动企业员工积极性等五个方面探讨了钧瓷企业成本控制的意义,并根据钧瓷产业生产和核算的特点,分析了钧瓷企业的成本项目,研究了企业成本意识淡薄、材料成本上升、成本控制观念落后、成本控制受技术水平限制、环境成本增加等钧瓷企业成本控制的问题。提出了打造企业文化,增强员工成本观念;加强日常生产管理;全面统筹控制成本;提高企业技术创新水平;走绿色发展生态之路,合理降低环境成本等对策和建议。
<<The Jun Porcelain enterprises break away from the traditional limitations of the industry to obtain rapid development,at the same time,cost control issuescannot be ignored. This paper probes into the significance of cost control in Jun porcelain enterprises from five aspects:Preventing Resource Waste,improving management level,expanding diversified investment,adapting to the change of market environment and arousing the enthusiasm of employees,according to the characteristics of production and accounting of Jun Porcelain Industry,this paper analyzes the cost items of Jun Porcelain Enterprises,studies the low cost consciousness of enterprises,the rising of material cost,the backward concept of cost control,and the limit of cost control by technical level,the problems of cost control in Jun porcelain enterprises,such as the increase of environmental cost,are put forward to build enterprise culture,strengthen the cost concept of subordinate staff,strengthen daily production management,make overall plans to control costs,and improve the level of technological innovation in enterprises,countermeasures and suggestions on taking the ecological road of green development and reasonably reducing environmental cost.
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