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随着经济的快速发展,人们越来越重视生态、绿化,这在某种程度上加快了林业发展的步伐,加快了林营生产的步伐。林营生产是林业企业中重要的组成部分之一,林营生产的周期较长,对于企业的财力、物力、人力的要求较高。提高营林生产成本的核算能力对于减少营林企业的浪费,提升企业的营林成产利润具有重要的意义。现从营林成产成本核算的意义出发,通过论述营林生产成本核算的方法以及存在的难题,简述改善林营生产成本核算的难题的措施,为营林成本核算提供理论依据。
With the rapid economic development, people pay more and more attention to ecology and afforestation, which to some extent accelerated the pace of forestry development and accelerated the pace of forest production. Forest production is one of the most important components of forestry enterprises. The production period of forest camps is longer and the requirements for the financial, material and human resources of the enterprises are higher. Increasing the accounting capacity of forest production costs is of great significance for reducing the waste of forest enterprises and increasing the profits of forest management companies. Starting from the significance of the cost accounting for the production of forests, this paper discusses the methods of accounting for the cost of the production of forests and the existing problems, and gives a brief account of the measures to improve the production cost accounting of the forest farms, providing a theoretical basis for cost accounting of the forests.