The Cost And Benefit Analysis Of Applying HACCP System In Food Processing Enterprises

With Food safety becoming increasingly outstanding global issues,WHO and governments around the w orld are starting to try to set up new food safety system with positive attitude to food safety hazards. Hazard an alysis critical control point (HACCP system) system is gradually applie-d all over the world due to its preventi ve, scientific and systematic characteristics. As china being a Food import and export power, HACCP system has had a huge impact on China’s food processing industry. Along with the development of HACCP system, th e academic circle gradually started application research of HACCP system giving priority to food science an d legal system,while application research in economics, especially the accounting research are rare, and many research is limited in large and medium-sized food export enterprises.Based on context above, this research with the small and medium-sized food export enterprises as the research object study the cost and benefit of executing HACCP system. The first chapter summarized the research status of HACCP system at home and abroad and analyzed the necessity of the application of HACCP system as well as urgency. The two main game relation of the application existing in HACCP system in the second chapter and the third chapter (game in the local government and the food processing enterprise, game in the food processing enterprise and the consumer game) is analyzed, and it is a key point to explain implementation of the HACCP system and the influence on the food processing enterprise through the establishment of a game theory model based on quality about the game relation between the food processing enterprise and the consumer. In chapter4it puts application status of China’s food processing enterprise HACCP system as a starting point based on the investigation data, analyze costs and benefits of food processing enterprise with implementing of HACCP system applying quantitative analysis in an accounting sense, to find blind area for food processing enterprise, to provide the theory and data support for food processing enterprise actively implementing HACCP system. At the end the fifth chapter analyzes the main HACCP system cost control problem by studying the realistic situation of food processing enterprise applying HACCP system, providing cost control measures and policy recommendations for the food processing enterprises...