摘要
随着苗木生产规模的发展,原有的家庭农场式粗放的财务管理方式已经难以适应新的形势,如何做好新形势下,苗木生产企业的成本核算,论文结合工作实际进行了有目的的探讨。
With the development of nursery stock production scale, the original family farm type extensive financial management mode is difficult to adapt to the new situation, This paper carries out a study on how to do a good job of the cost accounting for seedling production enterprises under the new situation, combining with the actual work.
作者
周新铭
ZHOU Xin-ming(Jiangsu Aiyuan Health Technology Co. Ltd., Zhenjiang 212002, China)
出处
《中小企业管理与科技》
2017年第33期59-60,共2页
Management & Technology of SME
关键词
苗木
生产成本
核算
nursery stock
production cost
accounting