Study On Economic Cost Accounting Of Rice In Heilongjiang Reclamation Area

Heilongjiang reclamation area is one of the most important commodity grain base, in recentyears, the total amount of their food and commodity transfer rate ranks first in the country.Heilongjiang reclamation area as a unit of state-owned farms to peasants and workers as themain family, according to uniform standards. Currently, rice is the major crops grown inHeilongjiang reclamation area, the total sown area of53.90percent,65.10percent of totalproduction. Study of Rice in Heilongjiang Reclamation cost accounting can not only producescientific understanding of farm workers into the situation, but also helps to ensure the rationalprediction of the agro-industrial production scale, to understand their behavior, choice,incentives for the development of farm workers provide the basis for the policy of plantingenthusiasm.Based on the analysis of the relevant literature on the comb, it begins with an overview of theprocedures and methods of rice costing Heilongjiang reclamation area and found the existingreclamation area of rice costing the following deficiencies: incomplete accounting indicators, theproject is not detailed enough, labor, inadequate investment accounting, as well as autonomousfunds and other costs are not accounted for. Visible, reclamation costs for the accounting of ricecosts more complete accounting, inadequate accounting of economic costs, resulting in not trueobjective data is not conducive to the relevant departments to understand the actual productionsituation, formulate policy recommendations. Secondly, based on the above analysis, based onthe economic cost theory, the article established the model of rice cost structure, increasehousehold employment discount and expense items using its own funds, and establishappropriate formula. Once again, a state-owned farms in Heilongjiang Reclamation for example,with the improved rice production cost model accounting rice production costs, compared twoaccounting standards and the improved, the preservation scale cultivation of farm workers.Based on the above analysis the following conclusions: First, the current rice production inHeilongjiang Reclamation costing significantly lower; the second is the improved rice costingthat join the family discount and own funds use labor costs, in line with the theoretical and practical; the third is to improve After rice costing to ensure this production scale calculationsmore objective.