低碳经济背景下农业企业战略成本管理研究

发布时间：2018-06-04 00:01

本文选题：低碳经济 + 农业企业　；参考：《财会月刊》2013年20期

【摘要】：低碳经济背景下农业企业的成本管理需融入碳成本持续降低理念,本文在分析农业企业在低碳经济背景下的特征与战略成本管理思想呈现高度耦合关系的基础上,以价值链分析为切入点研究其战略成本管理,并建立了低碳背景下农业企业战略成本管理的绩效评价指标体系,以期为增强农业企业核心竞争力及可持续发展提供参考。
[Abstract]:Under the background of low carbon economy, the cost management of agricultural enterprises should be integrated into the concept of continuous reduction of carbon cost. This paper analyzes the characteristics of agricultural enterprises in the context of low-carbon economy and presents a highly coupled relationship with strategic cost management. Based on the value chain analysis, this paper studies its strategic cost management, and establishes the performance evaluation index system of agricultural enterprises' strategic cost management under the background of low carbon, in order to provide a reference for enhancing the core competitiveness and sustainable development of agricultural enterprises.
【作者单位】：重庆邮电大学;西南大学经济管理学院;
【分类号】：F302.6

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