摘要
种业企业因其特殊的产业属性和经营特点,在成本核算方面呈现出独特的问题和挑战。本研究详细探讨了种业企业成本核算的特殊性,主要从生物技术研发成本的核算、生物资产的价值衡量、环境保护成本的计算以及市场因素的影响等方面进行分析。研究指出,传统的成本核算方法和流程在种业企业中可能并不完全适用,需要结合种业的特点进行适当的调整和完善。为解决这些核算问题,本研究提出了一系列解决途径,如加强法律法规与会计准则的完善、提高会计核算人员的专业素质、引入先进的信息技术等。本研究期望为种业企业提供有关成本核算的理论支持和实践建议,助力企业更加精准、高效地进行经营管理。
Due to their unique industrial attributes and operational characteristics,seed industry enterprises face distinctive challenges and issues in the field of cost accounting.This research delves into the particularity of cost accounting in seed industry enterprises,primarily analyzing from the perspectives of the accounting of biotechnology R&D costs,valuation of biological assets,calculation of environmental protection costs,and the impact of market factors.The study points out that the traditional methods and processes of cost accounting may not be entirely applicable to seed industry enterprises and need to be properly adjusted and perfected in line with the characteristics of the seed industry.To address these accounting challenges,this study proposes a series of solutions,such as strengthening the improvement of laws,regulations,and accounting standards,enhancing the professional quality of accounting personnel,and introducing advanced information technology.This research aims to provide theoretical support and practical suggestions concerning cost accounting for seed industry enterprises,aiding enterprises in conducting business management more accurately and efficiently.
作者
尹珍
Yin Zhen(Shanxi Vocational&Technical College of Finance&Trade,Taiyuan,030031)
出处
《分子植物育种》
CAS
北大核心
2024年第5期1707-1711,共5页
Molecular Plant Breeding
关键词
种业企业
成本核算
特殊性分析
解决途径
经营管理
Seed industry enterprises
Cost accounting
Specificity analysis
Solutions
Business management