小型食品企业成本会计核算与管控的调查分析

目的调查并分析小型食品企业成本核算与管控现状。方法 2017年选取国内不同地区共650家小型食品企业,采用现场调查的方式调查了企业对成本会计的核算和管控情况。结果有476家企业采取的成本核算和管控方式不合理,占企业总数的73.23%;有452家企业核算和管控过程分离进行,占69.54%;有533家企业没有对工作人员进行相关培训,占82.00%。结论我国小型食品企业应落实成本会计核算与管控的相关工作,并逐步将内部控制制度建设完善,以达到对全员成本管理的合理性,同时还应引进科技方法构建合理的成本会计核算制度,以保证成本管理方式的现代化进步,实现我国小型食品企业在未来的健康、可持续发展,为国家的经济发展做出更多贡献。

Cost accounting and control of small food enterprises

The cost accounting and control of small food enterprises is of great significance to its own future development. In 2017, China conducted a survey of 650 small food enterprises to discuss the accounting and control of cost accounting. The results showed that 476 enterprises had unreasonable cost accounting and control methods, accounting for 73.23%. There are 452 enterprises separated during accounting and control process, occupying 69.54%. There were 533 companies that didn''t train their staff, accounting for 82.00%. In the face of this situation, our country is put forward for small food enterprises must based on the relevant work of cost accounting and control, gradually perfect, for the construction of internal control system to achieve the rationality of total cost management, at the same time should also be introduced methods of science and technology of construction cost accounting system to ensure the modernization progress of cost management methods, in order to achieve small food business in China in the future of health, sustainable development, bring more contributions to the country''s economic development.