摘要
近年来,在农村组建农民专业合作社成为一种新的合作发展潮流趋势。然而在这个过程中,农民专业合作社的经营成本控制还存在着许多的问题。本文以JH农机合作社为例,通过对其财务报表以及组织结构的分析,发现JH农机合作社存在成本管理体系不完善、成本控制制度在企业当中流于形式和管理者素质有待提高等问题,提出应提高管理者的成本控制意识、构建与完善合作社的财务管理体系、引进职业经理人、适度多元化经营等建议。
In recent years,the establishment of farmers'professional cooperatives in rural areas has become a new trend of cooperative development.However,in this process,there are still many problems in the cost control of the farmer's professional cooperatives.Through the analysis of its financial statements and organizational structure,it is known that the cost management system of the JH Agricultural Machinery Cooperative is not perfect,which makes the cost control system a formality in the enterprise and the quality of the managers needs to be improved.Based on many of the above issues,this article also puts forward some suggestions and strategies:establish a flexible incentive mecha-nism;improve managers'awareness of cost control;construct and improve the financial management system of coopera-tives;introduce professional managers;moderately diversify operations.
作者
陈甫懿
向平安
刘琳
Chen Puyi;Xiang Pinan;Liulin
出处
《当代农村财经》
2021年第8期30-32,共3页
Contemporary Rural Finance and Economics
关键词
农民专业合作社
多元化经营
成本管理
Farmers'Professional Cooperative
Diversified Operations
Cost Control
