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随着人们生活水平的提高,对于食品品质要求也不断提高,食品加工企业的面临产品多样性、价格等多方面竞争,想要在激烈的竞争中求得生存和发展,降低成本以提高利润率为企业避免危机具有重要意义,只有在生产过程中积极树立成本管理理念,采用适合企业的成本核算方法,本文通过对食品加工行业的成本管理现状,以此为突破点引入作业成本法,并就其进行必要性、可行性分析,并提出实施作业成本法的相关建议,为食品加工企业成本管理提供参考。
With the improvement of people’s living standards, the requirements for food quality are also constantly increasing. Food processing enterprises are faced with various aspects of product diversity and price competition. They want to survive and develop in fierce competition and reduce their costs so as to increase their profit margins It is of great importance for enterprises to avoid the crisis. Only by adopting the concept of cost management in the production process and adopting the costing method suitable for the enterprise, this paper introduces ABC into the cost management of the food processing industry, It conducts the necessity and feasibility analysis and puts forward some suggestions on the implementation of ABC. It provides a reference for the cost management of food processing enterprises.