基于业务流程农产品加工企业成本控制--以油脂加工企业为例.pdfVIP

摘 要 对于成本的控制，是每个企业关注的重点。而对于农产品加工企业来说则显得尤 为重要。因为农产品加工企业一般都是微利企业，企业成本的高低往往会决定企业竞 争优势大小，即成本控制进行较好的企业，往往会具有较大的竞争优势；反之，竞争 优势则较小。对于企业成本控制方法而言，应该讲求灵活性和因地制宜的原则。具体 到农产品加工企业，可以看到，农产品加工企业的成本控制，往往集中在 3 个方面进 行，即控制原材料和劳动力成本、进行新机器引进和旧机器改良、完善企业的管理制 度。基于业务流程的农产品加工企业的成本控制方法，是本文研究的主要内容。本文 希望将对上述三个方面的成本控制方法的分析与对农产品加工业务流程的分析结合 起来，找出农产品加工企业成本控制原则性和灵活性的最佳结合点，从而给农产品加 工企业的成本控制带来一些有益的启示。 关键词：农产品加工企业 业务流程 成本控制 I Abscract For cost control, is every business concern. As for agro-processing enterprises is important for you. Because agro-processing enterprises are generally cost-profit enterprises, enterprise level often determines the competitive advantage of size, that is, cost control is a better enterprise, often has a large competitive advantage; on the contrary, competitive advantage is relatively small. For enterprise cost control methods, as must the principle of flexibility and local conditions. Specific to agro-processing enterprises, you can see, agro-processing enterprises ofcost control, tend to focus on three aspects, namely, raw material and labor costs, the introduction of new machines and old machines and complete enterprise management system. Based on the business processes of agro-processing enterprises of cost control is the main content of this article. This article want to these three areas of cost control on agro-processing and analysis of business processes together, find out the agro-processing enterprises cost control principles and flexibility combined with the point, thereby to agro-processing enterprises of cost control brings some useful implications. Key word: Agricultural pr