广西甘蔗产业生产成本核算及控制问题分析

发布时间：2018-06-27 10:34

本文选题：甘蔗产业 + 生产成本　；参考：《学术论坛》2013年08期

【摘要】：广西是全国主要的蔗糖生产基地,多年来甘蔗产量、面积一直居于全国首位,蔗糖业已成为广西的支柱产业,但是广西的蔗糖业却"只大不强"。文章针对作为广西蔗糖生产原料的甘蔗进行生产成本分析,认为广西甘蔗的生产,虽然受诸多因素影响存在成本高、生产效率低等问题,但是只要能进行合理的成本核算、控制成本,广西蔗糖业的发展前景还是很广阔的。文章首先对广西的甘蔗生产成本收益现状进行分析,在此基础上,对广西甘蔗产业的现状、生产特点及生产成本项目等方面进行探讨,揭示出甘蔗这一农产品在生产成本核算及控制方面的问题,并提出相应的对策措施对广西甘蔗的生产过程进行有效的成本控制。
[Abstract]:Guangxi is the main sugarcane production base in China. For many years, sugarcane production has been the largest in China. Sugar has become a pillar industry in Guangxi, but the sugar industry in Guangxi is "not strong enough". The paper analyzes the production cost of sugarcane, which is the raw material of sugar cane production in Guangxi, and points out that the sugarcane production in Guangxi is affected by many factors, such as high cost and low production efficiency, but only if reasonable cost accounting can be carried out. Control cost, the development prospect of Guangxi sucrose industry is very broad. Based on the analysis of the status quo of sugarcane production cost and income in Guangxi, the paper discusses the status quo, production characteristics and production cost items of sugarcane industry in Guangxi. The problems in the production cost accounting and control of sugarcane are revealed, and the corresponding countermeasures are put forward to effectively control the production process of sugarcane in Guangxi.
【作者单位】：广西民族大学商学院;
【基金】：广西高校优秀人才资助计划项目(桂教人[2011]40号文)“CAFTA背景下的桂越农业合作问题研究” 中国博士后科学基金(20090451094)“CAFTA背景下的中越农业合作问题研究”的阶段性成果
【分类号】：F326.12;F302.6

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