新常态背景下小型食品企业成本会计核算与管控的现状调查

Investigation on the status quo of cost accounting and management of small-scale food enterprises under the background of new normal

目的调查新常态背景下小型食品企业成本会计核算与管理的现状。方法选取国内不同地区的700家小型食品企业,采用调查问卷的形式,对其成本会计核算和管理现状进行调查。结果 700家小型食品企业中,成本会计核算管理缺乏规范的企业有523家,占据74.71%;缺乏管控意识的企业有452家,占据64.57%;会计核算制度存在缺陷的有561家,占据80.14%。结论新常态背景下,小型食品企业成本会计核算管理规范性不足、缺乏管控意识以及会计核算制度的不合理。我国小型食品企业应该健全成本会计核算体系,提升企业成本核算管控意识,完善企业会计核算制度。

Objective To investigate the status quo of cost accounting and management of small-scale food companies under the background of new normal. Methods Seven hundreds small-scale food companies in different regions of China were selected and the status of their cost accounting and management were investigated by questionnaires. Results Among the 700 small-scale food enterprises, there were 523 companies those lack of cost accounting management, which were accounting for 74.71%. There were 452 companies those lack management awareness, which were accounting for 64.57%. There were 561 accounting system defective, which were accounting for 80.14%. Conclusion Under the background of the new normal state, the standardization of cost accounting management and awareness of management and controlfor small-scale food enterprises are inadequate, and their accounting systemsare unreasonableness. China＇s small-scale food companies should improve the cost accounting system, enhance their awareness of cost accounting control and improve their accounting systems.