| Agricultural development is the top priority of our country.In recent years,with the transfer of rural land management right and the transfer of social capital to agriculture,the development of agricultural enterprises as the main body of new agricultural management has been developing rapidly and competition is fierce.Especially in the planting enterprise,with the progress of science and technology,the scale of planting enterprises,the diversification of business and varieties,the indirect costs of planting enterprises in the cost of agricultural products have changed,the traditional calculation of the distribution of indirect costs is too simple,affecting the planting enterprise production decision-making,therefore,this article attempts to produce in the manufacturing ABC method into the planting enterprises,the purpose is to cultivate the idea of planting enterprise cost management.The basic principle of activity-based costing is:"activities are the cause of resources,products will be consumer activities." The resource costs through the activity of this medium,to achieve the collection of resource costs and spread to the cost of the product.Implementation of the ABC method not only can fit the actual product cost,but also for the enterprise cost management has brought new ideas.This paper first introduces the origin,development,research status and related frontiers of ABC method at the macro level,and compares the similarities and differences between ABC method and traditional cost accounting.The ABC method is applied to the planting cultivation enterprises to carry on the applicability analysis,and carries on the ABC method to carry on the overall thought design to the planting enterprise,carries on the practical application to the ABC method at ZF base of ZF company,considers the industry characteristic,the reasonable division work,Put forward a set of cost drivers for planting enterprises.The cost of accounting to expand to the storage,sales and other sectors,the purpose is more comprehensive and accurate accounting cost information for the production of enterprises to provide decision-making.Finally,the author puts forward the suggestion and enlightenment of implementing ABC method to ZQ base. |
