摘要
饲料加工业是饲料行业的核心产业,饲料加工业的经济发展能促进养殖及种植业等相关产业的繁荣,能有效推动农业产业综合效益的提升。在饲料加工中,相关会计工作及成本管理极大程度影响企业风险控制与经济效益,进而影响饲料加工业的发展,本文就理清饲料加工中相关会计科目和产品成本项目的设置,和明确产品成本核算的重要意义进行综述,为会计工作如何更好的服务于饲料加工企业的每个生产流程和管理步骤提供一定的理论参考。
The feed processing industry is the core industry of the feed industry.The economic development of the feed processing industry can affect the development of related industries such as planting and aquaculture,and can effectively promote the promotion of the comprehensive benefits of the agricultural industry.The related accounting work and cost management in feed processing greatly affect the enterprise risk control and economic benefits,and then affect the development of feed processing industry.This article clarifies the related accounting subjects and product cost items in feed processing.The significance of product cost accounting is summarized to provide some theoretical reference for the accounting work how to serve each production process and management step of feed processing enterprises better.
作者
张清霖
穆筱蝶
蔡威
ZHANG Qinglin;MU Xiaodie;CAI Wei(Business School,Central South University,Changsha,Hunan Province 410083,China;College of humanities,Hunan University,Changsha,Hunan Province 410000,China;School of economics,Xi’an University of Finance and Economics,Xian,Shanxi Province 710100,China)
出处
《中国饲料》
北大核心
2019年第20期121-125,共3页
China Feed
关键词
饲料加工
会计科目
产品成本
feed processing
accounting subject
product costs
