数字经济背景下饲料企业管理会计创新研究

Research on management accounting innovation of feedenterprises under the background of digital economy

在互联网和通信产业的推动下,数字经济时代已经到来。对于饲料企业而言,数字经济能够降低其经营成本并带来规模效应。饲料企业的管理会计活动可以协助管理层做出科学的战略决策,并整合企业内部资源,提升品牌影响力和市场竞争力。针对现阶段饲料企业管理会计活动中存在的理念落后、创新不足、人力资源总体素质偏低等问题,本文分析了数字经济对饲料企业经营管理的影响,并从战略管理方式、薪酬管理体系与员工业务评价方法及信息平台和信息系统构建等多个视角,研究了实现饲料企业管理会计创新的举措。

Driven by the Internet and communication industry,the era of digital economy has come.For feed enterprises,digital economy can reduce operating costs and bring scale effect.The management accounting activities of feed enterprises can help the management to make scientific strategic decisions,integrate the internal resources of enterprises,and enhance the brand influence and market competitiveness.In view of the problems of backward concept,insufficient innovation and low quality of human resources existing in the management accounting activities of feed enterprises at present.This paper analyzed the influence of digital economy on the operation and management of feed enterprises,and from the perspectives of strategic management mode,salary management system and staff business evaluation method,and information platform and information system construction,studied the measures to realize the innovation of management accounting in feed enterprises.