Research On Agricultural Enterprise Quality Costing Under The Activity-based Costing

Agricultural enterprise is an important component of national economy in our country,in much aspects such as output,taxation,employment,which plays a very important role.From the point of the current theoretical research field,researches on manufacturing enterprise quality cost management are very rich,and has formed a number of fruitful research achievements,while the researches on agricultural enterprise quality cost is almost blank.Despite,at home or abroad,some researches of quality cost accounting have been done,the majority of agricultural enterprises do not attach importance to the quality cost accounting work,which is unbecoming for the important position of the national economy of agricultural enterprises.Based on activity-based costing,the study on quality cost accounting of agricultural enterprise adopted the method of combining the theory research and application analysis,reviewed the domestic and foreign literature of agricultural enterprise quality cost accounting,expounded the meanings of the quality cost accounting,and put forward quality cost accounting method according to cost accounting method,which based on agricultural enterprises.This paper presented the basic situation A agricultural enterprises,and analyzed some problems of quality cost accounting,for example,the quality cost accounting subjects were absent,collection and distribution were ignored,quality cost analysis and reports were not prepared and activity-based costing was not used.Therefore,from four aspects of resources,activities,objects,and agent of quality cost,analysis of the elements of activity cost method was done.In addition,A enterprise's quality cost was collected and distributed,the quality cost accounting subjects were set,accounting was dealt with and finally quality cost reports were compiled.Through report implementation effect of A agricultural enterprises was predicted and finally practical safeguard measures about improvement of element task and establishment of agricultural enterprises quality accounting system were put forward.As a result,it is good to improve the efficiency of the agricultural product cost,increase competitive power of agricultural products,promote the enterprise cost management,make agricultural enterprises form a scientific cost accounting method,and promote the whole agricultural industry in the development of the quality cost accounting.