制盐行业标准成本管理探析

摘要

Recently the competition in well and rock salt industry is sharp, and the cost management is especially important. This paper discusses the effect of carrying out standard cost and how to build standard cost system and how to carry out standard cost management in well and rock salt industry.%当前井矿盐行业竞争激烈，成本管理尤其重要，本文论述了实施标准成本的作用，井矿盐行业怎样建立标准成本体系以及怎样实施标准成本管理，从而能有效地控制盐行业的生产成本。