Calculation System And Control Mechanism Of Agricultural Production Cost

In the begin of a new century, a great change is happening to environment of agricultural production in China, which is mainly outlined as adjustment of agricultural production construction, sustainable utilization of agricultural resource, knowledge-based agricultural economy, internationalization trend of agriculture and globe competition of agricultural products. The environment change brings China's agricultural production not only developing opportunity which makes China's agricultural products enter international market but also challenge which makes China's agricultural production face to sharp competition from abroad. How to guarantee sustainable development of China's agricultural production in the competition environment increasingly attracts a great attention from agricultural economists and agricultural producers. Whether agricultural production develops sustainably depends on its economical performance and competitive. Cost calculation and control of agricultural product whose target is to increase economical performance and enhances competitive is undoubtedly an important way to guarantee sustainable development of agricultural production.Based on theories of Labor Value, Resource Environment, Sustainable Development and Human Resource and knowledge of Accounting and Statistics, using results of internal and external research for reference, the paper mainly studies confirmation, estimation and cost calculation system of agricultural product, analyses cost-drivers of agricultural product, searches for ways to control agricultural product cost and constructs scientific estimation method , calculation system and effective control model of agricultural product cost by combining qualitative analyses and quantitative analyses.The paper consists of eight chapters.Chapter 1. Introduction The purpose and essentiality of studying the problem and internal and external research trends of agricultural product cost are introduced.Chapter 2. Introduction of Agricultural Product Cost and Its Control The chapter discusses economical intension, characteristics and classification of agricultural product cost and economical intension, component factors and target of agricultural product cost control, on base of which, research intension and extension of the paper are limited.Chapter 3. Cost Calculation of Agricultural Product The chapter mainly discussesinstitution, principal and procedure of agricultural product cost calculation and conformation and estimation of cost factors of agricultural product, on base of which, cost calculation system of agricultural product including production cost and tax-included cost is put forward.Chapter 4. Cost Analyses of Agricultural Product According to demand of cost calculation system of agricultural product, the dada of agricultural product cost are adjusted as ones including environment cost and land utilization cost. Then, the chapter analyses quantitatively trend, construction and influencing factors of agricultural product cost and studies comparatively cost-efficiency of different crops, different calculation system and different countries.Chapter 5. Cost-Driver Control of Agricultural Product There are many cost-drivers influencing on agricultural product cost. The cost-drivers can be divided into macro-cost-drivers and micro-cost-drivers. The chapter mainly discusses macro-cost-driver control and its influence on agricultural product cost. Macro-cost-drivers include agricultural production scale, agricultural business form, agricultural production construction, agricultural policies, agricultural scientific and technical level, agricultural sustainable development and agricultural production standardization. Although the macro-cost-drivers have difficulty in calculating, they influence greatly on cost control of agricultural product.Chapter 6. Cost Trade-off Control of Agricultural Product Cost results from many cost-drivers that influence not only on cost but also on each other themselves. Sometimes, cost-drivers affect cost in contradictor...