论文部分内容阅读
基于价值链会计的成本核算是当代饲料企业成本管理的新思路,这一理论从提出到实施经历了曲折的演变过程。本文在汲取前人研究成果的基础上,提出了成本核算应通过关注饲料企业内部成本项目及饲料企业间交易成本的核算内容,指出了成本核算的维度和原则。说明了在饲料企业内部通过筛选作业项目确定最佳成本管控目标,在价值链组成饲料企业间关注交易成本对成本策略的影响。并通过案例分析的形式具体做了分析,期待能够带给理论与实践工作者一定的借鉴。
The cost accounting based on the value chain accounting is a new thinking of the cost management of the contemporary feed enterprises. This theory has undergone a tortuous evolution from its introduction to implementation. Based on the previous research results, this paper puts forward that the cost accounting should point out the dimension and principle of cost accounting by paying attention to the internal cost items of feed enterprises and the transaction costs of feed enterprises. It shows that the goal of optimal cost control is determined through screening operation items within the feed enterprises and the impact of transaction costs on the cost strategy is focused on the value chain feed enterprises. Through the analysis of the form of case analysis, it is expected to bring some reference to the theory and practice workers.