摘要
根据中国铜冶炼企业的主要经营特点及主要原材料-铜精矿的财务核算方法,对铜冶炼企业期末存货风险进行分析,并提出对策,使企业做到风险可控,从而有效地保证企业生产经营活动的持续正常进行,提高企业产品的抗风险能力和市场竞争能力。
According to the major operating characteristics of copper smelting enterprises in China and the financial accounting method towards copper concentrate, which is key raw material of copper smelting enterprises, this paper analyzes the ending inventory risk of copper smelting enterprises, and proposes several measures to enable enterprises to achieve risk control, ensuring the production and operation activities effectively and improving the anti - risk and market competitiveness ability of the products.
出处
《铜业工程》
CAS
2014年第1期86-88,共3页
Copper Engineering
关键词
铜冶炼企业
铜精矿核算
存货跌价
风险控制
copper smelting enterprises
copper concentrate accounting
inventory obsolescence
risk control
