摘要
随着国民收入水平和健康意识的提高,以及农业供给侧结构性改革的不断深入推进,消费者对于绿色有机稻米的需求日益激增。面对国家政策的指导和消费者偏好的转变,增加绿色有机稻米的供应并提高其成本效益水平,已成为适应农业供给侧结构性改革与顺应消费者需求转变的必然选择。本研究基于“去库存、降成本、补短板”这一农业供给侧结构性改革的核心,运用本量利分析工具对A农业公司“小站稻”进行成本效益分析,明确制约其成本效益水平的影响因素及其内在成因,并为A农业公司“小站稻”提出增销降存、降本增效的具体建议。
With the improvement of national income level and health awareness,as well as the deepening of agricultural supply side structural reform,consumers'demand for green organic rice is increasing rapidly.In the face of the guidance of national policies and the change of consumer preferences,increasing the supply of green organic rice and improving its cost-effectiveness level has become an inevitable choice to adapt to the structural reform of agricultural supply side and the change of consumer demand.Based on the core of agricultural supply side structural reform of"decrease stock,reduce cost and improve shortcomings",this paper analyzes the cost-benefit of A agricultural company"Xiaozhan rice"by using the cost volume profit analysis tool,clarifies the influencing factors and their internal causes that restrict its cost-benefit level,and puts forward specific suggestions for A agricultural company"Xiaozhan rice"to increase sales,reduce stocks,reduce costs and increase efficiency.
作者
钟树旺
李彩霞
ZHONG Shuwang;LI Caixia(Youth League Committee of Hefei Normal University,Hefei,Anhui 230601,China;School of Economics and Management,Tianjin Agricultural University,Tianjin 300381,China)
出处
《天津农业科学》
CAS
2020年第8期35-40,共6页
Tianjin Agricultural Sciences
基金
天津市财政局、天津市会计学会2019-2020年度重点会计科研项目(Y190303)
天津农学院研究生创新培育项目(2017YPY013)。
关键词
农业供给侧结构性改革
小站稻
成本效益
agricultural supply side structural reform
Xiaozhan rice
cost-benefit
