Study On Cost Calculation Of Biological Assets And Agricultural Products

Cost calculation of biological assets and agricultural products is a very important part of accounting activity in agricultural corporation, and a basis of accounting recognition and measurement of biological assets in China. Now most of agricultural companies don't provide detailed costing data of biological assets and agricultural products. Based on the analysis of internal and external correlative documents, this thesis uses the method of taking theoretical and positive analysis. I give a brief description and analysis about the present cost calculative system, and adopt partly Canada Farm Management Software. Accordingly, I put forward some new costing methods, including new depreciation way of bearer biological assets , new cost allotment method between main products and new capital opportunity costing method etc. These are more objective and practicable methods. Carrying out 《Accounting Institution on Agriculture》and《Accounting Calculating Measure to Agricultural Corporation》are significant transformations to agricultural corporations, also offer a new environment and chance to the development of agricultural accounting. So we should perfect cost calculative system quickly to coordinate Chinese farm accounting with international usual practice.