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随着我国经济的快速发展,生物制品企业在发展过程中面临着新的挑战与机遇。生物制品企业的生产工艺比较复杂,投资方面的风险较大,生物制品的科学技术含量高,而且生物制品企业生产成本的波动性也比较大;生物制品企业标准成本管理,是在生物制品企业不断发展的过程中,根据企业在管理方面的需求而形成的一种成本管理方法。本文主要针对标准成本管理在生物制品企业生产过程中的应用进行深入分析,探究标准成本管理方法在生物制品企业应用中的实践,以此改善生物制品企业的成本管理,促进生物制品企业的发展。
With the rapid economic development in China, biological products enterprises are facing new challenges and opportunities in the development process. The production process of biological products enterprises is more complicated, the risks in investment are larger, the scientific and technological contents of biological products are high, and the volatility of the production costs of biological products enterprises is also relatively large. The standard cost management of biological products enterprises is constantly in the field of biological products enterprises In the process of development, a cost management method is formed according to the management needs of enterprises. This paper mainly analyzes the application of standard cost management in the process of production of biological products, and explores the practice of standard cost management in the application of biological products in order to improve the cost management of biological products and promote the development of biological products.