农业企业指的是从事农产品种植及农产品相关加工行业的企业。随着社会主义市场经济的发展,农业作为国民经济的基础产业,对于我国当前国民经济的稳定增长和持续增加有着重要的作用。然而,由于农业企业受到传统经营模式和管理办法的影响严重,在经济飞速发展的今天,农业企业必须要实现产业转型升级才能提高自身在社会经济发展过程中的综合竞争能力。本文结合农业企业创新的发展办法,立足于现代企业成本管理理论,对企业成本管理策略进行了简要总结与探讨。 Agricultural enterprises refer to enterprises engaged in the cultivation of agricultural products and related processing industries of agricultural products. With the development of the socialist market economy, agriculture, as the basic industry of the national economy, plays an important role in the steady growth and continuous increase of the national economy in our country. However, due to the serious influence of traditional business models and management practices, agricultural enterprises must achieve industrial transformation and upgrading in order to improve their overall competitiveness in the process of social and economic development. Based on the modern enterprise cost management theory, this paper summarizes and discusses the enterprise cost management strategy combining with the development of innovative agricultural enterprises.