【作者】 王平；

【导师】 郭晖； 王红伟；

【作者基本信息】 新疆农业大学 ， 会计硕士（专业学位）， 2023， 硕士

【摘要】 为了苗木行业的稳定及快速发展,国家推行了一系列的惠农政策,吸引了不少企业加入苗木行业,同时也加剧了该行业的市场竞争压力。企业为了持续稳定的发展,最可行的方法就是降低成本,提高企业利润,进而提升企业在行业中的竞争力。苗木企业由于自身特点,成本管理涉及到的环节较多,每个环节都会影响企业成本。但如何建立符合企业自身发展的成本管理体系,该体系如何有效地在企业中运行以及如何进行后续的成本目标的考核,这些都是企业需要面临解决的问题。本论文针对上述问题,通过查阅成本管理与生物资产的相关理论知识,首先阐释了成本管理的概念,成本管理理论的发展阶段及有关变化;其次对生物资产的概念进行界定。并重点以X企业为案例,在对目前X企业生物资产成本管理体系的运行了解的情况下,发现X企业目前制定的成本管理制度存在趋于形式化的情况。基于此,进一步结合企业2017-2021年的年终财报中各项成本数据分析发现,X企业生物资产成本管理存在着许多的问题,例如:X企业营运成本数据整体偏高,营运成本未能得到有效的控制,企业管理成本增长速度过快,费用占比不合理,销售成本缺乏必要的管控等。而造成X企业生物资产成本管理出现这些问题的主要原因有:企业并非全体员工存在成本管理意识、现有的成本核算方法缺乏科学性,造成企业成本核算出现偏差、企业成本管理体系不够完善等。最后,针对X企业存在的问题提出改进建议:加强企业成本管理文化建设、增强对营运、管理和销售成本的管控、完善成本管理基础建设,从而达到优化X企业成本管理体系的目的,同时能给同行业的企业生物资产成本管理提供有价值的参考。更多还原

【Abstract】 For the stable and rapid development of the seedling industry,the state has carried out a series of policies to benefit farmers,attracting many enterprises to join the seedling industry,but also intensified the market competition pressure of the industry.For the sustainable and stable development of enterprises,the most feasible way is to reduce costs and improve corporate profits,so as to enhance the competitiveness of enterprises in the industry.Seedling enterprises because of their own characteristics,cost management involves more links,each link will affect the cost of enterprises.However,how to establish a cost management system in line with the development of the enterprise itself,how to effectively run the system in the enterprise and how to carry out the follow-up cost target assessment,these are the problems that the enterprise needs to be solved.Aiming at the above problems,based on the relevant theories of cost management and biological assets,Firstly,it explains the concept of cost management,the development stages of cost management theory,and related changes;Secondly,define the concept of biological assets.Taking Enterprise X as an example,based on the understanding of the current operation of the biological asset cost management system,it is found that the current cost management system developed by Enterprise X tends to be formalized.Based on this,further combining with the analysis of various cost data in the enterprise’s 2017-2021 year-end financial report,it is found that there are many problems in the biological asset cost management of enterprise X.The analysis finds that the overall operating cost data of enterprise X is high,the operating cost is not effectively controlled,the enterprise management cost increases too fast,the proportion of expenses is unreasonable,and the sales cost lacks necessary control.The main reasons for these problems in the cost management of biological assets of Enterprise X are that not all employees have the awareness of cost management,the existing cost accounting methods are not scientific,resulting in deviation in enterprise cost accounting,and the enterprise cost management system is not perfect.Finally,Suggestions for improvement are proposed in response to the problems existing in Enterprise X: strengthening the construction of enterprise cost management culture,enhancing the control of operating,management,and sales costs,and improving the cost management infrastructure to achieve the goal of optimizing the cost management system of Enterprise X,while providing valuable reference for the cost management of biological assets for enterprises in the same industry.更多还原