本文選題：低碳經(jīng)濟 + 農業(yè)企業(yè)�。� 參考：《財會月刊》2013年20期

【摘要】：低碳經(jīng)濟背景下農業(yè)企業(yè)的成本管理需融入碳成本持續(xù)降低理念,本文在分析農業(yè)企業(yè)在低碳經(jīng)濟背景下的特征與戰(zhàn)略成本管理思想呈現(xiàn)高度耦合關系的基礎上,以價值鏈分析為切入點研究其戰(zhàn)略成本管理,并建立了低碳背景下農業(yè)企業(yè)戰(zhàn)略成本管理的績效評價指標體系,以期為增強農業(yè)企業(yè)核心競爭力及可持續(xù)發(fā)展提供參考。
[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.
【作者單位】： 重慶郵電大學;西南大學經(jīng)濟管理學院;
【分類號】：F302.6

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相關期刊論文 前1條

1 陳嘉莉;;價值鏈分析是戰(zhàn)略成本管理的核心[J];經(jīng)濟管理;2008年Z2期

【共引文獻】

相關期刊論文 前5條

1 韓l毲，

本文編號：1974832