辽宁省农业企业成本控制问题及对策研究

Research on the Problems and Countermeasures of Cost Control in Liaoning Agricultural Enterprises

摘要: 近年来，农业一直是我国国民经济发展的基础，对国民经济起到至关重要的作用。在市场化经济条件下，农业企业成本控制水平关乎企业的经营效益，良好的成本控制与财务管理水平可以有效降低企业成本，提高经营效率，提升市场竞争能力，促进企业持续健康发展，然而辽宁省农业企业成本费用长期居高不下，成本控制工作不尽如人意。因此，本文通过阐述辽宁省农业企业成本核算及成本控制现状，在实地调研的基础上分析辽宁省农业企业存在的主要问题，并提出相应的解决对策，对辽宁省农业企业进行有效的成本控制，降低企业成本，增强企业低成本竞争优势，使辽宁省农业企业实现节本增收。

Abstract: Recently, agriculture has always been the foundation of China’s national economic development. It plays an important role in the national economy. Under the condition of market economy, the cost control level of agricultural enterprises is related to their management benefit. Good cost control and financial management can effectively reduce costs, improve operational efficiency, enhance market competition and promote sustained and sound development of enterprises. However, the cost of agricultural enterprises in Liaoning province has remained high for a long time and the cost control work has been not satisfactory. Therefore, the paper expounds the current situation of cost accounting and cost control of agricultural enterprises in Liaoning Province. Based on the analysis of the field research, some suggestions are put forward for its practical problems in order to improve the efficiency of cost control, reduce the cost of enterprises, enhance low-cost competition ability of enterprises, decrease cost and increase benefit of Liaoning agricultural enterprises.