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基于饲料行业成本管控经验的饲料企业成本管理关键控制点 被引量:6

Key control points of cost management in feed enterprises based on feed industry cost control experience
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摘要 在饲料产业转型升级背景下,做好成本管理已成为饲料企业扩大经营效益的重要途径。为此,饲料企业要以关键控制点为基础,优化原料采购体系,加强产品品质管理,构建智慧仓储物流体系,实现成本管理与产品口碑的全面提升。本文以饲料企业成本管理为研究对象,分析饲料行业的成本管控经验,提出饲料企业成本管理的关键控制点和实施机制。 In the context of the transformation and upgrading of feed industry,cost management has become an important way for feed enterprises to expand business benefits.Therefore,feed enterprises should be based on critical control points,optimize the raw material procurement system,strengthen quality management,and build a smart warehousing and logistics system,so as to achieve the overall improvement of cost management and product reputation.This paper took the feed enterprise cost management as the research object,analyzed the feed industry cost control experience,and put forward the feed enterprise cost management key control points and implementation mechanism.
作者 马秋英 MA Qiuying(The Administration of Dingxi Expressway,Dingxi,Gansu Province 743000,China)
出处 《中国饲料》 北大核心 2020年第17期113-116,共4页 China Feed
关键词 饲料行业 经验 成本管理 关键控制点 feed industry experience cost management key control points
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