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(一)山农大药业有限公司成本费用管理现状及原因分析山农大药业有限公司(以下简称山农大药业)是由山东农业大学和山东凤台集团共同投资组建的股份制公司,主要生产兽药产品。目前该公司在成本费用管理方面存在以下问题:1.成本费用管理制度不健全,执行力不足。(1)山农大药业没有专门机构进行科学的成本事前预测,而只是初步的估
(A) Shannongda Pharmaceutical Co., Ltd. cost management status and analysis Shannongda Pharmaceutical Co., Ltd. (hereinafter referred to Shannongda Pharmaceutical) by Shandong Agricultural University and Shandong Fengtai Group joint venture set up joint-stock company, the main production of veterinary drugs product. At present, the company has the following problems in cost and expense management: 1. The system of cost and expense management is not perfect and the execution is not enough. (1) Shannongda Pharmaceutical does not have a specialized agency to conduct a scientific forecast of the cost in advance, but only a preliminary assessment