“预算管理下”饲料加工成本会计核算实务探析

On the accounting practice of feed processing cost under “budget management”

经济全球化发展及互联网+传统行业运营模式的推广造就了瞬息万变的市场环境。面对这一形势,饲料企业可谓是机会与挑战并存。在激烈的竞争中,饲料企业只有不断挑战自我、突破自我、用心经营、创新管理,才能在残酷的市场竞争中生存、发展、壮大。本文通过分析预算管理在企业发展中的意义、预算管理与会计核算的关系,探索"预算管理"下如何进行饲料加工成本会计核算。

The development of economic globalization and the promotion of the Internet plus traditional industry operation mode have created a rapidly changing market environment. Facing this situation,feed enterprises have both opportunities and challenges. Under the severe situation and fierce competition,feed enterprises can survive,develop and grow in the cruel market competition only by constantly challenging themselves,breaking through themselves,operating carefully and innovating management. By analyzing the significance of budget management in enterprise development and the relationship between budget management and accounting,this paper explores how to carry out feed processing cost accounting under"budget management".