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动物疫苗作为畜禽疾病预防控制的有利武器,在畜牧业的发展中发挥着越来越重要的作用。但是由于动物疫苗行业的特殊性,长期处于计划经济管理模式下,与其他工业制造业相比成本管理具有特殊性和复杂性,使得动物疫苗企业对先进成本管理理论的研究和实践相对比较落后。目前动物疫苗行业产
As an advantageous weapon for disease prevention and control of animal diseases, animal vaccines play an increasingly important role in the development of animal husbandry. However, due to the particularity of the animal vaccine industry and its long-term under the mode of planned economy management, cost management has its uniqueness and complexity compared with other industrial manufacturing industries, making animal vaccines enterprises lag behind the research and practice of advanced cost management theory. The current animal vaccine industry