基于作业成本法的农业企业质量成本核算研究

发布时间：2018-06-24 04:14

本文选题：农业企业 + 作业成本法　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：农业企业是我国国民经济的一个重要组成部分,在产值、税收、提供就业岗位等方面发挥着十分重要的作用。在质量成本管理的理论研究方面,关于制造业的研究非常丰富,形成了若干卓有成效的研究成果,但专门针对于农业企业质量成本的研究几乎空白,尽管国内外对质量成本核算有一些研究,但大多数农业企业并不重视质量成本核算工作,这与农业企业在国民经济中的重要地位是极不相称的。基于作业成本法的农业企业质量成本核算研究,采用理论研究与应用分析相结合的方法,回顾了农业企业质量成本核算的国内外文献,阐述了质量成本核算的含义,以农业企业为出发点,提出了基于作业成本法的质量成本核算方法。阐述了 A农业企业基本情况,分析了 A企业在质量成本核算中存在缺少质量成本核算科目、忽视质量成本归集和分配、缺乏质量成本分析和报告和未与作业成本法结合等问题,从质量成本的资源、作业、对象和动因四个方面对作业成本法的要素进行的分析,基于作业成本法进行归集和分配A企业的质量成本费用、设置质量成本核算会计科目、进行账务处理、编制质量成本报表。通过报表预测A农业企业基于作业成本法的质量成本核算实施效果,最后提出如强化农业企业的质量成本核算基础工作和构建农业企业质量核算体系等切实可行的保障措施,有助于提高农产品成本效益,增加农产品竞争能力,促进企业成本管理,促使农业企业形成科学性的质量成本核算方法,推动整个农业行业在质量成本核算上的发展。
[Abstract]:Agricultural enterprise is an important part of our national economy, which plays a very important role in output value, tax revenue, providing employment position and so on. In the theoretical research of quality cost management, the research on manufacturing industry is very rich, and has formed some fruitful research results, but the research on quality cost of agricultural enterprises is almost blank. Although there are some studies on quality cost accounting at home and abroad, most agricultural enterprises do not attach importance to quality cost accounting, which is not commensurate with the important position of agricultural enterprises in the national economy. In this paper, the quality cost accounting of agricultural enterprises based on activity-based costing is studied. By combining theoretical research with applied analysis, the domestic and foreign literatures on quality cost accounting of agricultural enterprises are reviewed, and the meaning of quality cost accounting is expounded. The quality cost accounting method based on Activity-based costing (ABC) is put forward in this paper. This paper expounds the basic situation of A agricultural enterprise, analyzes on the lack of quality cost accounting subject in quality cost accounting of A enterprise, and neglects the collection and distribution of quality cost. Lacking of quality cost analysis and report and not combining with activity-based costing, this paper analyzes the elements of ABC from four aspects: resources of quality cost, activity, object and motivation. On the basis of Activity-based costing (ABC), the quality cost of A enterprise is collected and distributed, the accounting subjects of quality cost are set up, the accounting process is carried out, and the quality cost statement is compiled. The effect of quality cost accounting in A agricultural enterprise based on activity-based costing method is predicted by the report form. Finally, the feasible guarantee measures such as strengthening the basic work of quality cost accounting of agricultural enterprises and constructing the quality accounting system of agricultural enterprises are put forward. It is helpful to improve the cost benefit of agricultural products, increase the competitive ability of agricultural products, promote the cost management of enterprises, promote agricultural enterprises to form a scientific method of quality cost accounting, and promote the development of quality cost accounting in the whole agricultural industry.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F324;F302.6

【参考文献】