Closed Supply Chain Of Agricultural Products Cost Accounting And Control Research

Due to the trend of economic globalization intensifying, and the resulting competition between enterprises become increasingly fierce. And by improving the traditional competitive advantages, such as labor productivity and saving resources embodied in continuously reduce. Under this background, the management concept also the way to transform from "the longitudinal thought" toward "the crosswise thought", the agricultural product closed supply chain management is a typical representative. Closed supply chain of agricultural products to the most competitive in the economic globalization is not only to provide optimal service, but also to strive to keep the most reasonable cost. the cost optimization potential can only realize through the management entire closed supply chain cost, so, it is an important for the companies to conform the supply chain cost management on the agricultural product closed supply chain and implement the supply chain cost management and the control systematically and effectively.This research paper will be divided into five chapters, first chapter mainly describes the cost of the closed supply chain of agricultural products,also the direction of the research significance and research background; The second chapter introduces the domestic and foreign research situation about the closed supply chain of agricultural products and agricultural products supply chain costs; Third chapter on the analysis of the characteristics and connotation of the closed supply chain of agricultural products cost basis, and has designed the closed supply chain of agricultural products cost accounting system, and has made the foreshadowing for the following study; The fourth chapter mainly discusses the constituent elements of closed supply chain of agricultural products cost control and its scope, and introduced the related to agricultural product closed supply chain cost control methods, has established agricultural product closed supply chain integrated model of cost control; The fifth chapter has summarized the basic viewpoint of this paper and the future direction of development.Based on closed supply chain of agricultural products on the basis of cost accounting, cost control integration model are constructed, the model is based on the target cost method and cost method as the core of the model, also uses method of value chain analysis and life cycle cost. This model, the integrated use of various methods of advantage, overcome the limitations of each methods, make the agricultural product sealed supply chain cost control system more complete, thus has achieved the closed supply chain of agricultural products cost management goal, for the relevant enterprises to improve the level of the agricultural products supply chain cost management has a certain reference value.