浙江省中小企业实施HACCP体系现状及成本收益分析——基于浙江省中小食品企业的调查  

Zhejiang province small and medium enterprise realizing HACCP system's present situation and cost & gains analysis—investigation basing on Zhejiang province small and medium food enterprise

作　　者：姜励卿[1] 

机构地区：[1]浙江财经学院经济与国际贸易学院,浙江杭州310018

出　　处：《特区经济》2008年第10期59-60,共2页Special Zone Economy

基　　金：浙江省教育厅课题(项目编号:20070833);浙江财经学院校级一般课题(项目编号:2006YJY054);国家自然科学基金(项目编号:70673085);国家社科基金(项目编号:08BJY121)的阶段性成果

摘　　要：本文通过对浙江省中小食品企业的问卷调查,分析了中小食品企业实施HACCP体系的现状,并重点从企业角度,研究了实施HACCP体系的成本收益。据此,本文提出基础条件弱、企业认知度低及成本收益不匹配是浙江省中小食品企业实施HACCP体系的主要瓶颈,并提出了相应的对策建议。Based on the questionnaire survey of small food enterprise in Zhejiang, this paper analyzes the actuality and the costs and benefits of small food en-terprises when they adopt HACCP. The results show that the weak of basic facility, the lower cognition degree of HACCP and the higher costs are the main obstacles in implement of HACCP. At the end of this paper, the man-agement implications are forwarded to spread HACCP system in Zhejiang.

关 键 词：HACCP体系 成本收益分析 中小企业 成本管理 

分 类 号：F426.82[经济管理—产业经济] F203