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营林生产成本核算问题的理论研究 被引量:3

Theoretical research on the cost accounting of production of campers
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摘要 营林生产建设是森林林业发展建设的基础,良好的营林生产建设是保证森林林业资源管理综合质量提升的关键要素,合理的营林生产成本核算是保证森林营林资金量供应合理的重要保障。林业生产企业为了占领林业市场经营,需要根据现有市场的实际情况,准确的分析营林生产成本,核算实际费用,分析林业生产建设的综合经济效益,明确实际流程和建设目标。 The forestry production and construction is the base of forest and forestry development,forestry production and construction is the guarantee of good forest forestry resource management key elements of the comprehensive quality of ascension,rational methods of production cost accounting is to ensure that there is supply plays an important role in promoting the reasonable forest management.In order to occupy the market management of forestry,forestry production enterprises need according to the actual situation of the existing market,accurate analysis of forestry production cost,calculation the actual cost,analysis the comprehensive economic benefits of forestry production and construction,the actual process and construction goal.
作者 刘忠连 Liu Zhonglian(Baoshan forest farm,heilongjiang province 150631)
出处 《现代农业研究》 2018年第3期56-57,共2页 Modern Agriculture Research
关键词 营林生产 成本核算 理论研究 forest production cost accounting the theoretical study
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