摘要
随着畜牧业的发展,我国饲料行业发展迅速。由于饲料行业门槛低,大中小型饲料企业越来越多,市场竞争压力加大。加上产能利用率低下,产品同质化严重,影响饲料企业的可持续发展。饲料企业要降低成本,改善经营,必须要完善财务管理。财务管理是企业管理的核心内容和关键环节,是一项综合性管理活动。财务管理目标是根据企业目标制定的,随着企业规模的扩大,财务管理水平也需要不断提升。在新经济形势下,出现原材料价格上涨、产业结构调整等新情况,饲料企业财务管理也面临着新的机遇和挑战。饲料企业要优化财务管理,提高企业各要素的配置能力,提升财务管理水平,实现决策最优化,从而实现企业利润和价值的最大化。
With the development of animal husbandry,China’s feed industry has developed rapidly.Due to the low threshold of the feed industry,there are more and more large,medium and small feed enterprises,and the pressure of market competition is increasing.In addition,the low utilization rate of production capacity and serious product homogeneity have affected the sustainable development of feed enterprises.To reduce costs and improve operations,feed enterprises must improve financial management.Financial management is the core content and key link of enterprise management and a comprehensive management activity.The goals of financial management are formulated according to the goals of the enterprise.As the scale of the enterprise expands,the level of financial management also needs to be continuously improved.Under the new economic situation,there have been new situations such as rising raw material prices and adjustment of industrial structure.The financial management of feed enterprises is also facing new opportunities and challenges.Feed enterprises should optimize financial management,improve the allocation capabilities of various elements of the enterprise,improve the level of financial management,and realize the optimization of decision-making,so as to maximize the profit and value of the enterprise.
作者
谭函梅
TAN Hanmei(Jiangsu College Of Finance&Accounting,Lianyungang,Jiangsu Province 222061,China)
出处
《中国饲料》
北大核心
2021年第4期88-91,共4页
China Feed
关键词
新经济形势
饲料企业
财务管理
经济效益
new economic situation
feed enterprise
financial management
economic benefits