食品生产企业建立实施HACCP体系的成本和效益分析  

Cost and Benefit Analysis of Establishing and Implementing HACCP System in Food Production Enterprises

作　　者：王文枝[1] 韩璐桃 沈雪梅 李立[1] WANG Wen-zhi;HAN Lu-tao;SHEN Xue-mei et al(Chinese Academy of Inspection and Quarantine,Beijing 100176)

机构地区：[1]中国检验检疫科学研究院,北京100176

出　　处：《安徽农业科学》2024年第14期139-143,共5页Journal of Anhui Agricultural Sciences

基　　金：中国检验检疫科学研究院基本科研业务费项目(2022JK37);中国检验检疫科学研究院横向课题(HACCP 2016001)。

摘　　要：从企业感知的角度对食品生产企业建立实施HACCP体系的成本和收益进行了研究。结果表明,在成本投入方面,认证费用、检测费用、质量部运行成本和员工培训是主要的费用项目;在取得的效益方面,企业通过实施HACCP体系后,能够更好地控制食品生产过程中的风险,在提升食品安全管理能力,提高员工食品安全意识,提高产品质量,减少食品安全事故的发生等方面取得了良好的社会效益。同时,通过实施HACCP体系,在降低废品率和返工率,提高产品销量,减少成品检测的投入,提高产品售价等方面具有经济效益。This paper primarily analyzes the costs and benefits of establishing and implementing the HACCP system in food production enterprises from the perspective of enterprise perception.The results show that investment in certification fees,testing costs,operating costs of the quality department,and employee training accounts for most of the establishing and implementing costs.The main benefits are that enterprises can better control risks in the food production process,and achieve good social benefits in improving food safety management capabilities,enhancing employee food safety awareness,improving product quality,and reducing the occurrence of food safety accidents.Additionally,implementing the HACCP system has certain economic benefits in reducing scrap and rework rates,increasing product sales,reducing investment in finished product testing,and raising product prices.

关 键 词：成本和效益分析 HACCP 食品生产企业 

分 类 号：F203[经济管理—国民经济]