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企业财务成本控制是加强企业财务管理,提升企业经济效益的最基本的方法和有效手段。对陶瓷企业来说,成本控制更显得尤其重要,但陶瓷企业的成本控制与其他企业相比有更大的难度。因为陶瓷产品的生产涉及到陶瓷的研发设计、原材料采购、生产、营销服务等环节,每一个阶段都会产生成本,因而其成本控制比较复杂。本文首先对陶瓷企业的成本控制意义做了概述,并就目前陶瓷企业财务管理中存在的问题和可能出现的问题做了分析与说明,进而给出了一些加强其成本控制的对策。
Controlling the financial cost of an enterprise is the most basic method and effective means to strengthen the enterprise’s financial management and enhance the economic benefits of the enterprise. For ceramic enterprises, cost control is even more important, but the cost control of ceramic enterprises is more difficult than that of other enterprises. Because the production of ceramic products involves the development of ceramic design, procurement of raw materials, production, marketing services and other sectors, each stage will have costs, so its cost control is more complicated. This paper firstly gives an overview of the significance of the cost control of ceramic enterprises, and analyzes and explains the problems and possible problems in the current financial management of the ceramic enterprises, and then gives some countermeasures to strengthen its cost control.