摘要
针对我国农产品物流企业的行业特性,在分析农产品物流企业成本费用预算具体内容的基础之上,将预算管理理念与成本费用结合,通过建立成本费用预算管理体系,对其预算编制、预算执行及预算考评进行研究。
For the industry characteristics of the agricultural products logistics enterprises in our country, the specific contents of the cost budget on the agricultural products logistics enterprise were analyzed. Combined the cost budget with management concept, the cost budget management system was established and studied the budget establishment, the budget implementation and the budget evaluation.
出处
《黑龙江八一农垦大学学报》
2014年第6期142-144,148,共4页
journal of heilongjiang bayi agricultural university
关键词
农产品物流企业
成本费用预算管理
成本费用预算管理体系
agricultural product logistics enterprises
cost budget management
cost budget management system
