食品安全管理成本计算方法

Calculation method of food safety management cost

食品安全管理能够有效保证食品的安全,保障消费者的利益及健康。为了研究食品安全管理安全成本的计算方法,本文基于食品安全管理体系,创建以风险管理为基础的企业食品安全管理会计,将食品安全管理作为食品安全管理会计成本对象的范围,使用作业成本分析方法实现食品安全成本归集及分产品对象等一系列的分配方法和报告形式研究,通过会计角度为食品安全管理体系的有效实施提供基础,并且有效地解决了食品安全管理体系实施成本无法计量的问题,为企业管理人员提供食品安全管理体系制定所需要的效益及成本资料,为食品安全管理体系的效率评估提供技术基础。

Objective Food safety management can effectively guarantee the food safety and protect consumers＇ interests and health. In order to investigate the calculation method of food safety management cost, based on the basis of food safety management system, this paper created the enterprise food safety management accounting based on risk management, taking food safety management as an accounting cost object for food safety management. Operation cost analysis method was used to achieve food security cost object such as a series of points with the product allocation method and report form research, to provide the basis for the effective implementation of the food safety management system through accounting. Besides, this research effectively solved the problem that the implementation cost of food safety management system could not be measured, to provide the enterprise management personnel with the necessary benefits and cost information for the food safety management system, and provide the technical foundation for the efficiency evaluation of the food safety management system.