摘要
食用菌工厂化生产过程中成本管控是一项重要内容,对食用菌工厂化生产模式的发展具有重大影响。建立成本管控体系是建设现代食用菌工厂化生产模式的必然要求,通过成本管控体系对食用菌工厂化生产过程中存在的各类成本进行有效的控制和管理,提升食用菌企业经济效益、企业市场竞争能力,为企业在食用菌市场中的发展奠定基础。
Cost control in the process of edible fungi factory production is an important content, which has a significant impact on the development of edible fungi factory production mode. Modernization is an inevitable trend of factory-manufactured edible fungi, and the establishment of a cost control system is an inevitable requirement for the construction of a modern edible fungi factory production mode. The cost control system can effectively control the various costs existing in the edible fungi factory production and management to lay the foundation for the development of enterprises in the edible fungi market. Therefore, research on the cost control system is of great significance for effective cost control, improvement of the economic efficiency of edible fungi enterprises, and market competitiveness of enterprises.
作者
杜娟
DU Juan(Hubei University of Education,Wuhan 430205,China)
出处
《中国食用菌》
北大核心
2020年第5期144-147,共4页
Edible Fungi of China
基金
湖北省教育厅人文社会科学研究项目(15G141)。
关键词
工厂化生产
食用菌
成本管控体系
市场发展
factory production
edible fungi
cost control system
market development