管理会计在饲料企业成本控制中的应用策略研究

Research on application strategy of management accounting in cost control of feed enterprise

我国是世界上最大的饲料生产国,虽然近年来我国的饲料企业逐渐改变了传统的粗放型管理模式,在追求产量的同时更加注重成本控制,探索实现规模和利润的同步增长,但仍存在很多不足,导致饲料企业成本控制的效果不佳。管理会计是一项为企业经营发展服务、为企业未来决策提供必要支持的管理活动,在饲料企业成本控制中起关键作用。该研究通过分析饲料企业成本控制的关键点和作用,重点探究了管理会计在饲料企业成本控制中的应用困境,并提出具体的应用策略,以期能为饲料企业的成本控制带来一些帮助。

China is the world’s largest producer of feed,although in recent years our country feed enterprises gradually changed the traditional extensive management mode,in the pursuit of production at the same time pay more attention to cost control,explore the development of synchronous growth of scale and profit,but there are still many shortcomings in feed enterprises cost control effect not beautiful. Management accounting is a management activity which serves for enterprise operation and development and provides necessary support for enterprise decision making in the future. It plays a key role in cost control of feed enterprises. By analyzing the key points and functions of cost control in feed enterprises,this study focuses on the application dilemma of management accounting in the cost control of feed enterprises,and puts forward specific application strategies,in order to bring some help to the cost control of feed enterprises.