摘要
新会计制度的制定对饲料企业财务管理提出了更高的要求,要求饲料企业改变财务管理内容与开设方式,与饲料企业运营方式相结合,不断改进企业财务管理工作。本文介绍了新会计制度及其对饲料企业财务管理工作的影响,包括对饲料企业风险管控的影响及对企业财务管理工作理念的影响。提出饲料企业管理过程中可以通过套期保值降低饲料企业利润空间,饲料重要成分之一为豆粕,采购中存在着一定风险,采购成本管理是饲料企业财务管理活动的必然要求,通过期货套期保值能达到降低饲料企业价格采购风险的目的,提出优化企业饲料配方设计,加强企业的饲料产品结构管理,以此不断优化饲料企业财务管理工作,实现企业经营目标。
The formulation of the new accounting system puts forward higher requirements for the financial management of feed enterprises,requiring feed enterprises to change the content and opening methods of financial management,and to be able to combine with the operation mode of feed enterprises to continuously improve the financial management of enterprises.This article introduces the new accounting system and its impact on the financial management of the feed enterprise,including the impact on the risk management and control of the feed enterprise and the concept of the financial management of the enterprise.It is proposed that during the management of feed enterprises,hedging can be used to reduce the profit margin of feed enterprises.One of the important ingredients of feed is soybean meal.There is a certain risk in procurement.Purchase cost management is an inevitable requirement for financial management activities of feed enterprises.It can achieve the purpose of reducing the price procurement risk of feed enterprises,and proposes to optimize the feed formula design of enterprises and strengthen the management of feed products structure of enterprises,so as to continuously optimize the financial management of feed enterprises and achieve the business goals of enterprises.
作者
李超
LI Chao(Hunan Financial&Industrial Vocational Technical College,Hengyang,Hunan Province 421002,China)
出处
《中国饲料》
北大核心
2021年第10期98-101,共4页
China Feed
关键词
新会计制度
饲料企业
财务管理
套期保值
饲料配方设计
new accounting system
feed enterprise
financial management
hedging
feed formula design