Research On Farm Products Logistics Activity Based Costing Management

Compare our country agricultural product flows to the developed country's, it is at a initial stage, regardless of having the quite big disparity in the hardware and in the software. The cost of agricultural product flows is high, the cost management level is low, so the farm price to be high. Compares with the overseas agricultural product it does not have the price superiority, affects the agricultural product's the international competition strength. The agricultural product cost of operation management not only causes the agricultural product to flow the full highly effective use to be good flows the resources by the smallest cost, obtains the maximum economic efficiency, it also reduces the agricultural product total cost to strengthen our country agricultural product the competitive ability and the participation international competition important action. This article unifies international and our country implementation agricultural product flows the policy, flows the implementation cost of operation management to the agricultural product to carry on the system, establishes and implements set of effective agricultural products to flow the cost accounting and the control system, the scientific research agricultural product flows the cost, and the question which appears to in the cost accounting and the control carries on the analysis, proposes the reasonable countermeasure and the suggestion.Chapter one, introductory remarks. Elaborates this article selected topic background, the selected topic goal and the significance, domestic and foreign about the cost of operation management research condition and the newest tendency, the research technique as well as the this article possible innovation place.Chapter two, the agricultural product flows the cost of operation management the elementary theory. This chapter introduced the analysis agricultural product flows the cost of operation management some correlation concepts and the elementary theory.Chapter three, the agricultural product flows the cost of operation calculation. This chapter studied the agricultural product to flow cost of operation calculation the step, from cost agent determination to description, recognition work; Eliminates this, but also analyzes the agricultural product to flow the cost of operation calculation the composition and the computational procedure. Chapter four, the agricultural product flows the cost control. This chapter analyzed the agricultural product to flow the cost system constitution, proposed flowed the implementation to the agricultural product to control, in anticipation the matter controls, afterwards controls, and analyzed the reasonable science the control standard, consummated the control system.Chapter five, the implementation agricultural product flows the cost of operation management the difficulty and the countermeasure. This chapter implements the agricultural product from our country to flow the cost of operation management the concrete condition to start, the analysis implementation cost of operation management difficulty, and proposes the corresponding countermeasure.Chapter six, conclusion. This chapter summarized the agricultural product to flow the cost of operation management research conclusion, and proposed in the utilization to be supposed matter of concern.