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columnName=营销管理, runingTitle=null, highlight=null, articleAbstract=随着乳品行业竞争加剧及消费者需求多元化,乳品企业面临原材料成本高企、质量管控严苛等挑战,业财融合背景下成本精细化管控的重要性愈发凸显。本文基于文献资料,剖析乳品企业成本管理现存问题,探究业财融合框架下的成本精细化管控策略。研究旨在为乳品企业提供成本精细化管控的思路与路径,助力企业实施高效成本控制。, authors=牛亚娟, 黄佳鑫, authorsList=牛亚娟, 黄佳鑫, authorCompany=兰州财经大学会计学院, 甘肃兰州 730020, correspAuthors=null, authorNote=牛亚娟（1998-）,女,甘肃庆阳人,在读硕士,研究方向为成本与管理会计;黄佳鑫（2000-）,女,山西晋城人,在读硕士,研究方向为成本与管理会计。, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=F82gYbJPlu3xDYabbsz4kA==, pdfFileSize=1352261, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null)}, authors=null, keywords=[Keyword(id=1320326748814819696, tenantId=1146029695717560320, journalId=1296801528146919473, articleId=1320326748428943725, language=CN, 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