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关键词： 轮胎企业   成本费用核算   精细化管理  

摘要： 精细化是现阶段各类企业开展管理工作的主要理念,轮胎企业为增强自身竞争力,也纷纷采用精细思想对成本费用核算进行管理.基于此,本文首先简单阐述了轮胎企业实现精细化成本费用核算管理的重要意义,并分析其成本费用核算精细化管理的基本原则,进一步从多个角度提出轮胎企业提升成本费用核算管理精细化程度的有效策略,旨在借助精细化成本费用核算提高轮胎企业管理质量.

摘要： The importance of renovations is widely recognized, for example, due to renovation backlogs in the developed countries. The urbanization megatrend, among many other factors, is still increasing the need for renovations in the long run. One approach to review the renovation issue is the profitability of the companies that will tackle the increasing demand in the sector. By applying mainly quantitative methods, using the 15-year timeframe (2005–2019) and earnings before interest, taxes, depreciation, and amortization (EBITDA) and return on assets (ROA) as measures, this study reviewed the profitability of the building renovation (BR) companies from two perspectives: how does focusing on certain special services (specialized BR) fare compared to focusing on a wide range of services (wide BR) and what are the profitability differences among specialized BR companies? The results show that, when reviewing the research timeframe in total, there are no differences in profitability between wide BR and specialized BR companies. However, an annual review reveals that specialized BR companies are profitability-wise more vulnerable to economic cycles. Among the specialized BR companies, there are several differences in profitability; classically, specialization in a niche market with a deliberate customer base and low competition level is gainful. The research provides new information about an unresearched area encouraging companies to re-think their strategic choices considering service specialization and performance.

关键词： 制造企业   成本管理   经营   发展   利润  

摘要： 制造企业在国民经济发展过程中具有重要作用,是国民经济的重要支柱产业.在日新月异的市场竞争环境中,制造业行业竞争越来越激烈,竞争的关键在于产品的质量、制造产品的设计与研发等方面,本质在于人才的竞争和管理工作的竞争,这就意味着企业要加强成本管理工作,通过成本管理追求更大的利润空间和更长远的发展.以下内容将结合制造企业的特点以及成本管理工作对于制造企业的价值,具体分析制造企业成本管理现状以及相应的策略.

摘要： 继上一年下滑逾三成后,2022年金龙鱼(***)的盈利再度下降了近30％,公司盈利较2020年已经基本腰斩.对于业绩下降,金龙鱼解释称主要受原材料涨价影响.2022年大豆等原材料依然在高位徘徊,市场并不意外金龙鱼盈利不佳,而且若不是依靠压缩费用和套期保值亏损收窄,金龙鱼的利润将进一步跳水. 虽然业绩连年不佳,但并没有动摇金龙鱼扩产的决心.上市以来,金龙鱼资本开支逐年增长,固定资产和在建工程随之增加,有息负债的规模也不断膨胀.在生产基地年复一年增长的同时,公司产能利用率不断下降.

摘要： 新冠疫情爆发以来,全球经济出现了深刻的变化.2008年金融危机后,主要发达经济体普遍陷入"低增长、低利率和低通胀"的困境,面临着"长期增长停滞".新冠疫情爆发后,全球经济也经历了较为严重的衰退,但随着疫情形势的好转,各国经济逐步复苏,随之而来却发生了几十年来罕见的高通胀. 疫情后的宏观变局使得对未来前景的判断充满了不确定性,本文尝试构建三层资产负债表框架下的宏观调控框架进行阐释.

关键词： 企业   货币资金   内部控制  

摘要： 内部控制是企业实施管理的重要工具,企业加强内部控制制度,能有效规范各项工作流程.在企业资产中,货币资金占据着关键性地位.货币资金具有较强的流动性,且风险性较高.对此,企业有必要对货币资金加强内部控制,进而实现对货币资金的高效管理,保障货币资金的稳定安全.本文简述了企业货币资金内部控制现状,浅析了企业货币资金内部控制的原则,探究了企业货币资金内部控制的改进路径,以期为企业货币资金内部控制提供借鉴.