饲料企业成本管理的关键控制点研究

Research on critical control point of feed enterprise cost management

饲料企业在社会快速发展的大潮中面临的挑战日益严峻,迫使很多饲料企业认清成本管理的重要性,但成本管理的关键控制点尚未全面揭示,从整个饲料加工生产过程来看,将成本管理的关键控制点分成3个阶段,即生产前原料成本、生产中加工成本和生产后成本,本文就这3个阶段对饲料企业成本管理的关键控制点作一综述。

The challenges faced by feed enterprises in the rapid development of society are becoming more and more serious. Many feed enterprises have recognized the importance of cost management,but the critical control points of cost management have not been fully revealed. From the perspective of the whole feed processing and production process,the critical control points of cost management are divided into three stages,namely,raw material cost before production,processing cost in production and postproduction cost. This paper reviews the critical control points of feed enterprise cost management in these three stages.