Research About Quality Security Cost Income Of Food Enterprise

Human beings'survival and development is based on foodstuffs, which is also important material base of human society development. Hence food industry is a matter of human beings'lives and it has not only a time–honored history but also a long–term future. During the country is shifting to a market–oriented economy, the economy growth mode is transforming from extensive to intensive. With the promoting of national economy, people's life condition is better and better, The quality of food and the modernization of food industry is the reflection of people's life conditions Food safety is an important matter to consumers' health and security, what is one of these main threats to the whole world's public health.Food security is not only related to biology and health quarantine, but also refers to economics, management, sociology, psychology and something of politics. It is market failure, information dissymmetry between buyer and seller and that the producer makes use of the dissymmetry to gain the most profit that leads to the food security which is the essence of economics. Therefore only if this problem can be solved, the safe supply of food would realize.As the foundation of food production, food enterprises are charged with unshirkable duties and responsibilities to ensure food security. However, enterprises only aim at how to make the maximum profit and how to make the best economic and social benefits on the premise of food security and cost savings is the main task faced by enterprises.This article is based on Management theory, Signaling theory, Financial management theory, looks for the enterprises'quality cost and benefits equilibrium by means of setting up cost–benefit function after the analysis of productions'total cost, volume cost and quality cost. What's more, we make the investigation of yoghurt's cost operation in a dairy food enterprise from Heilongjiang Province. According to the CVP, we can make sure of break–even point's sales and prices on the assumption of dairy products safety. It is also contributes to set up a healthy and safety dairy products market to safeguard the consumers'consumption.