基于质量成本管理视角的茶叶低碳生产研究
发布时间：2018-07-31 08:18
【摘要】：茶叶低碳生产逐渐成为一种趋势,已有研究主要从外在条件、客观因素等研究茶叶低碳生产的现状、问题、制约因素及其相应对策,但忽略对主体因素的研究。本文通过从微观主体出发,以质量成本管理理论为基础,分析茶叶种植、加工和包装等生产过程中的质量成本、质量收入及其质量收益情况,研究发现采用低碳生产方式并提高茶叶质量,不仅有利于提升生产主体的收益,而且有利于低碳生产的推广。
[Abstract]:Low carbon production of tea has gradually become a trend. The present situation, problems, restrictive factors and corresponding countermeasures of low carbon production of tea have been studied mainly from external conditions and objective factors, but the study of main factors has been neglected. Based on the theory of quality cost management, this paper analyzes the quality cost, quality income and quality income in the production process of tea planting, processing and packaging. It is found that the low carbon production method and the improvement of tea quality are not only beneficial to the income of the producers, but also conducive to the promotion of low carbon production.
【作者单位】： 福建农林大学经济学院;福建农业职业技术学院;
【基金】：福建省科技厅区域重大项目“新型高效智能茶叶烘干系统的研制与应用”(项目号:2012H4028)
【分类号】：F322;F326.12
[Abstract]:Low carbon production of tea has gradually become a trend. The present situation, problems, restrictive factors and corresponding countermeasures of low carbon production of tea have been studied mainly from external conditions and objective factors, but the study of main factors has been neglected. Based on the theory of quality cost management, this paper analyzes the quality cost, quality income and quality income in the production process of tea planting, processing and packaging. It is found that the low carbon production method and the improvement of tea quality are not only beneficial to the income of the producers, but also conducive to the promotion of low carbon production.
【作者单位】： 福建农林大学经济学院;福建农业职业技术学院;
【基金】：福建省科技厅区域重大项目“新型高效智能茶叶烘干系统的研制与应用”(项目号:2012H4028)
【分类号】：F322;F326.12
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