新常态背景下小型食品企业成本会计核算与管控的现状调查

新常态背景下小型食品企业成本会计核算与管控的现状调查
目的  调查新常态背景下小型食品企业成本会计核算与管理的现状。方法  选取国内不同地区的700家小型食品企业, 采用调查问卷的形式, 对其成本会计核算和管理现状进行调查。结果  700家小型食品企业中, 成本会计核算管理缺乏规范的企业有523家, 占据74.71%; 缺乏管控意识的企业有452家, 占据64.57%; 会计核算制度存在缺陷的有561家, 占据80.14%。结论  新常态背景下, 小型食品企业成本会计核算管理规范性不足、缺乏管控意识以及会计核算制度的不合理。我国小型食品企业应该健全成本会计核算体系, 提升企业成本核算管控意识, 完善企业会计核算制度。

Objective  To investigate the status quo of cost accounting and management of small-scale food companies under the background of new normal. Methods  Seven hundreds small-scale food companies in different regions of China were selected and the status of their cost accounting and management were investigated by questionnaires. Results  Among the 700 small-scale food enterprises, there were 523 companies those lack of cost accounting management, which were accounting for 74.71%. There were 452 companies those lack management awareness, which were accounting for 64.57%. There were 561 accounting system defective, which were accounting for 80.14%. Conclusion  Under the background of the new normal state, the standardization of cost accounting management and awareness of management and controlfor small-scale food enterprises are inadequate, and their accounting systemsare unreasonableness. China's small-scale food companies should improve the cost accounting system, enhance their awareness of cost accounting control and improve their accounting systems.

标题：新常态背景下小型食品企业成本会计核算与管控的现状调查
英文标题：Investigation on the status quo of cost accounting and management of small-scale food enterprises under the background of new normal

作者：
俞晨艳 河海大学商学院

中文关键词:小型食品企业,成本会计核算与管控,新常态,
英文关键词:small food enterprises,cost accounting and control,new normal,

发表日期：2018-03-15

2025-1-31 19:27 上传 新常态背景下小型食品企业成本会计核算与管控的现状调查.pdf

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