Study On Cost Accounting Of Sheep Based On Activity-based Costing

China is a long history of the development of agriculture and animal husbandry in the country,of which the domestication of sheep about eight thousand years of history,with the development of society,sheep industry has become a common and important industry.Sheep is a biological asset,sheep production and reproduction process is not only a natural breeding process,but also an economic development process of development,the cost of accounting for the specificity of biological assets and certain circumstances of the uncertainty.The cost of sheep and other farmers and other farmers is relatively uncertain,the cost of sheep in the enterprise in a certain period of time is more certain,in order to highlight the cost of ABC based on the cost of cost accounting methods,this paper chooses the traditional sheep market for traditional costs A Comparative Study on the Cost Accounting of Sheep and Activity-Based Costing.This paper introduces the activity-based costing method to study the sheep cost accounting.Firstly,it introduces the current research situation and the main research ideas and research methods of the ABC at home and abroad.Then,the paper introduces the theory of sheep cost,the theory of operating cost method and its related concepts Secondly,the paper introduces the current situation of sheep cost accounting and the cost accounting process based on ABC theory.Thirdly,using the cost accounting of sheep farm as the specific case,the cost of sheep is calculated by using traditional cost method and activity cost method respectively.Cost accounting results to compare the cost of activity in China's sheep industry application has a certain degree of superiority.Finally,the conclusions and recommendations.This paper mainly provides some theoretical guidance and implementation reference for the introduction of ABC in China by introducing the ABC method and the case analysis method so that the sheep industry can comprehensively and correctly understand the ABC and promote its application The The introduction of activity-based costing method,the sheep field as a job,and then allocate resources to the job center according to resource drivers,after the summary sum to the cost,the two final total cost of comparative study found that,according to the activity-based cost allocation After the cost accounting information closer to reality.According to the ABC cost information under the ABC method,many suggestions and even decisions can be made.It can be helpful to find the problems in the management.It can strengthen the understanding of the cost of the sheep's production process and provide more improvement to the future improvement system.Favorable conditions and so on.