现代种业销售环节中成本核算的问题分析  

Analysis of Cost Accounting Issues in Modern Seed Industry Sales

作　　者：孔维攀[1] Kong Weipan(Jiyuan Vocational and Technical College,Jiyuan,459000)

机构地区：[1]济源职业技术学院,济源459000

出　　处：《分子植物育种》2024年第21期7260-7265,共6页Molecular Plant Breeding

摘　　要：随着全球化和技术革新推动现代农业的快速发展,种业作为农业的基础行业,其市场竞争日益激烈。本研究旨在分析现代种业销售环节中成本核算存在的问题及其对企业竞争力的影响,特别是通过隆平高科和农发种业的案例分析,深入探讨成本核算的准确性问题、信息不透明和数据不一致性的挑战。通过详细的理论与实践结合研究,本研究强调了精确成本核算在优化资源配置、提升盈利能力及增强市场竞争力中的核心作用,并对如何改进成本核算体系提出了具体建议。本研究不仅为种业企业提供了战略决策支持,还为相关政策的制定提供了理论依据和实践指导,具有重要的学术价值和实际意义。As globalization and technological innovation rapidly advance modern agriculture,the seed industry,a foundational sector of agriculture,faces increasingly fierce market competition.This study aims to analyze the issues in cost accounting during the sales phase of the modern seed industry and its impact on business competitiveness,with a specific focus on case studies of Longping High-Tech and Nongfa Seed Industry.It delves into the challenges of accuracy in cost accounting,lack of transparency,and data inconsistency.By integrating theoretical and practical research,this paper highlights the pivotal role of precise cost accounting in optimizing resource allocation,enhancing profitability,and strengthening market competitiveness.It also offers concrete suggestions for improving the cost accounting system.This research not only provides strategic decision-making support for seed industry enterprises but also offers theoretical foundations and practical guidance for policy-making,making it of significant scholarly and practical importance.

关 键 词：种业公司 成本核算 成本管理 市场策略 企业竞争力 

分 类 号：F324.6[经济管理—产业经济] F302.6