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山东太阳纸业股份有限公司(以下简称太阳纸业)是中国规模最大的民营造纸企业,其投资效率、节能减排和盈利水平均处于国内同行业领先水平。太阳纸业在生命周期成本管理方面具有很好的借鉴意义。一、太阳纸业成本管理实践随着我国经济社会的不断发展,资源环境约束日益明显,这就决定了企业不能仅控制生产成本,而应控制生命周期成本的全部内容。
Shandong Sun Paper Co., Ltd. (hereinafter referred to as Sun Paper) is the largest private paper manufacturer in China with investment efficiency, energy conservation, emission reduction and profitability all in the leading position in the domestic industry. Sun Paper has a good reference in life cycle cost management. First, the sun paper cost management practices With the continuous development of our economy and society, resource and environment constraints increasingly obvious, which determines the enterprise can not only control the cost of production, but should control the entire cost of life cycle.