食品加工企业成本管控研究

随着人们经济生活条件的改善,国内食品生产与加工产业快速发展,人们也对食品加工有更高的要求,食品加工企业面临的行业竞争更为激烈.成本作为企业管理的重要内容,加强成本管控体系建设才能有效提升企业的经营效益.从实际情况来看,当前食品加工企业成本管控存在诸多的问题,包括成本控制范围过小、成本控制责任中心不明确、成本控制制度落后...

Study on Cost Control of Food Processing Enterprises

With the improvement of people’s economic living conditions, the rapid development of domestic food production and processing industry, people also have higher requirements for food processing, food processing enterprises are facing more fierce competition in the industry. Cost as an important part of enterprise management, strengthening the construction of cost control system, can effectively enhance the operating efficiency of enterprises. From the actual situation,there are many problems in the cost control of food processing enterprises, including too small scope of cost control, unclear responsibility center of cost control, backward cost control system, and lack of advanced cost control idea. Therefore, it is necessary for food processing enterprises to expand the scope of cost control, establish the responsibility center of cost control, perfect the cost control system, and define the goal of cost control.