小议粮食购销企业的成本控制

Discussion on the Cost Control of Grain Purchase & Sale Enterprises

近几年国家为稳定市场粮价、促进农民增收、调动农民种粮积极性、保护农民利益,对粮食主产区实行托市收购、制定了粮食最低收购价格,如何在既定的收购价格等条件下,进行成本控制成为了粮食购销企业最为关心的话题。本文结合成本控制理论从粮食购销企业成本控制主要思路、如何做好粮食购销企业成本控制的基础工作以及粮食购销企业成本控制的主要手段等方面展开论述,对于粮食购销企业的成本控制具有重要的理论和实践意义。

In recent years to stabilize the market prices,increasing peasant income,and mobilize their enthusiasm for growing grain and protect the interests of farmers,the country implement the acquisition of major grain producing areas to prop up the market,and make the minimun grain purchasing price,and how to control the cost in the established purchsing price has becomed the most concern of the grain procurement enterprises.Based on the theory of cost control,and launched describing from the parts of the main ideas of cost control of the grain procurement enterprises,how to do the basic work on the cost control,and the methods used on the cost control,then this will have important theoretical and practical significance for the grain procurement enterprises on the cost contrl.