Study On Accounting And Application Of The Value-Added In The Agricultural Industrialization Operation

Agricultural industrialization is essential to realizing agriculture modernization, and benefit distribution balance is the key to it's normal development. But, at present, during the industrialization operation, it continues to use the traditional indicator system of achievement evaluation, which is difficult to provide scientific basis for profit distribution and effect the industrialization developing healthily.In order to solve above problems, the paper advances a new indicator - Value-Added, then applies it to the industrialization operation, which accounts the different production units' achievement objectively and puts forward a balance basis for the profit distribution between the enterprises and the farmers.The paper consists of six sections. They are as follows:Chapter One: Introduction. First, the background and objectives were presented; Second, the proceeding of both theoretical and applicable research on this field were reviewed; finally, the methods used and some possibly new idea were presented.Chapter Two: Basic theory of Value-Added. This chapter demonstrates the accounting methods and the price choices of Value- Added, and the paper chooses the basic price in accounting.Chapter Three: Analysis on the achievement evaluation system of the production units in the agricultural industrialization operation. On the basis of analyzing the traditional system of achievement evaluation, this chapter establishes a new index system that bases on the Value-added.Chapter Four: Value-Added accounting in the agricultural industrialization operation. This chapter accounts and discloses Value-Added of the farmer and enterprise with the aid of the statements and other accounting data.Chapter Five: Value-Added application in the agricultural industrializationoperation. This chapter applying Value-Added in five aspects: (1) measuring the contribution of Value-added in economic growth; (2) evaluating achievement; (3) motivating and distributing; (4)funds distribution and internal assessment; (5)input-output analysis.Chapter Six: Analysis on the factors that influence the Value-added accounting. Firstly, this chapter analyses the major influential factors in accounting. Secondly, the paper gives some pieces of advice: (1)perfecting financial data; (2)avoiding accounting data distortion;(3)grasping the accounting methods precisely; (4)standardizing input-output table.