摘要
农业行业属于微利行业。农业企业的生产效益与生产成本、能源损耗息息相关。农业企业在核算成本时,要控制造价、优化投资。因此,论文从企业会计成本核算的角度出发,综合考虑农业企业的运营现状,提出解决问题的对策和建议,旨在推动农业企业持续健康发展。
The agricultural industry belongs to the micro-profit industry.The production efficiency of agricultural enterprises is closely related to production costs and energy consumption.When accounting the cost of an agricultural enterprise,it is necessary to control the cost and optimize the investment.Therefore,from the perspective of enterprise accounting cost,the paper comprehensively considers the operational status of agricultural enterprises,proposes countermeasures and suggestions to solve problems,and aims to promote the sustainable and healthy development of agricultural enterprises.
作者
李晓丽
LI Xiao-li(Zhaosu Horse Farm,Ili Kazak Autonomous Prefecture,Ili 835602,China)
出处
《中小企业管理与科技》
2019年第30期77-78,共2页
Management & Technology of SME
关键词
农业企业
成本
核算
应对策略
agricultural enterprises
cost
accounting
coping strategies