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种子企业成本核算的特殊性及财务管理策略分析

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  • NETL
  • NSTL
  • 万方数据
  • 维普
随着种子产业的持续发展,企业对于成本核算和财务管理的需求日益增强.本研究深入探讨了种子企业在成本核算方面的特殊性及其所面临的财务管理挑战.种子企业因其研发与育种周期长,存储和运输成本特殊,以及明确知识产权的需求而与其他行业存在显著差异.本研究对种子企业的财务管理策略进行了深入分析,尤其是如何平衡固定与变动成本、风险管理与对冲策略,以确保企业长期稳健的发展.此外,本研究还针对种子企业未来的研究方向和相关政策建议进行了探讨,旨在为种子企业提供更为合理的成本核算和财务管理方法.
Analysis of the Specificity of Cost Accounting and Financial Management Strategies in Seed Enterprises
With the continuous development of the seed industry,enterprises'demands for cost accounting and fi-nancial management are increasingly strengthening.This study delves deeply into the uniqueness of cost account-ing in seed enterprises and the financial management challenges they face.Seed enterprises differ significantly from other industries due to their prolonged R&D and breeding cycles,unique storage and transportation costs,and explicit requirements for intellectual property rights.This research provides an in-depth analysis of the financial management strategies of seed enterprises,especially on how to balance fixed and variable costs,risk management,and hedging strategies to ensure the company's long-term robust development.Furthermore,future research direc-tions and relevant policy recommendations for seed enterprises are discussed,aiming to provide seed enterprises with a more rational approach to cost accounting and financial management.

Seed enterprisesCost accountingFinancial managementIntellectual property rightsRisk hedging

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无锡城市职业技术学院,无锡,214000

种子企业 成本核算 财务管理 知识产权 风险对冲

江苏省高等职业院校专业带头人高端研修资助项目无锡城市职业技术学院2021年教师教学创新团队项目无锡城市职业技术学院2020校级教改课题无锡城市职业技术学院校级精品在线开放课程课题

2021GRFX064073050105005306020040530620008

2024

10.13271/j.mpb.022.000659

分子植物育种
海南省生物工程协会

分子植物育种

CSTPCD北大核心
影响因子：0.765
ISSN：1672-416X
年,卷(期)：2024.22(2)
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