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粮油加工企业是我国粮油经济的中坚力量,在我国粮食安全体系中承担着不可忽视的重要角色。我国粮油加工企业想要获得长远的发展,势必应该在加强企业成本管理及控制方面下功夫,取得实效。本文就目前我国粮油加工企业在成本管理过程中存在的管理思想陈旧、手段单一落后等一系列问题进行简要分析,并提出完善企业成本约束激励机制、树立全员成本管理理念、拓宽成本管理范围等对策,试图为我国粮油加工企业运用现代成本管理方法,提升企业核心竞争力寻求新的路径。
Grain and oil processing enterprises are the backbone of China’s grain and oil economy and assume an important role that can not be ignored in China’s food security system. If the grain and oil processing enterprises in our country want to gain long-term development, it is bound to make great efforts in strengthening the cost management and control of enterprises and achieving tangible results. This paper briefly analyzes a series of problems existing in the management of grain and oil processing enterprises in the process of cost management such as outdated management, backwardness of means and so on, and puts forward the perfect incentive mechanism of cost constraint, setting up the concept of full cost management and broadening the scope of cost management In order to seek a new path for China’s grain and oil processing enterprises to use modern cost management methods and enhance their core competitiveness.