刘 苗.小型食品企业成本会计核算与管控的调查分析[J].食品安全质量检测学报,2018,9(5):1205-1208
小型食品企业成本会计核算与管控的调查分析
Cost accounting and control of small food enterprises
投稿时间:2017-12-18  修订日期:2018-03-14
DOI:
中文关键词:  小型食品企业  成本会计核算  管控  改善
英文关键词:small food enterprise  cost accounting  control  improvement
基金项目:
作者单位
刘 苗 咸阳职业技术学院 
AuthorInstitution
LIU Miao Xianyang Vocational Technical College 
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中文摘要:
      目的 调查并分析小型食品企业成本核算与管控现状。方法 2017年选取国内不同地区共650家小型食品企业, 采用现场调查的方式调查了企业对成本会计的核算和管控情况。结果 有476家企业采取的成本核算和管控方式不合理, 占企业总数的73.23%; 有452家企业核算和管控过程分离进行, 占69.54%; 有533家企业没有对工作人员进行相关培训, 占82.00%。结论 我国小型食品企业应落实成本会计核算与管控的相关工作, 并逐步将内部控制制度建设完善, 以达到对全员成本管理的合理性, 同时还应引进科技方法构建合理的成本会计核算制度, 以保证成本管理方式的现代化进步, 实现我国小型食品企业在未来的健康、可持续发展, 为国家的经济发展做出更多贡献。
英文摘要:
      Objective To investigate and analyze the cost accounting and control of small food enterprises. Methods In 2017, 650 small food enterprises in China were selected and their accounting and control of cost accounting were investigated by field investigation. Results The cost accounting and control methods of 476 enterprises were unreasonable, accounting for 73.23%. Four hundred and fifty-two enterprises were separated during the accounting and control process, accounting for 69.54%. There were 533 companies that did not train staff, accounting for 82.00%. Conclusion Small food enterprises in our country must implement the relevant work of cost accounting and control, gradually perfect the internal control system construction, in order to achieve the rationality of total cost management, and methods of science and technology should also be introduced to build reasonable cost accounting system, to ensure the modernization progress of cost management mode and healthy and sustainable development of small food enterprises in our country in the future, so as to bring more contribution to the country's economic development.
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