As globalization and technological innovation rapidly advance modern agriculture,the seed industry,a foundational sector of agriculture,faces increasingly fierce market competition.This study aims to analyze the is-sues in cost accounting during the sales phase of the modern seed industry and its impact on business competitive-ness,with a specific focus on case studies of Longping High-Tech and Nongfa Seed Industry.It delves into the challenges of accuracy in cost accounting,lack of transparency,and data inconsistency.By integrating theoretical and practical research,this paper highlights the pivotal role of precise cost accounting in optimizing resource allo-cation,enhancing profitability,and strengthening market competitiveness.It also offers concrete suggestions for improving the cost accounting system.This research not only provides strategic decision-making support for seed industry enterprises but also offers theoretical foundations and practical guidance for policy-making,making it of significant scholarly and practical importance.
维普
万方数据
