Research On Activity Cost Management Of Agricultural Products Circulation Enterprises

Agriculture is the basic industry of the national economy，while in recent years,the prices ofour agricultural product stay high,and it is difficult to increase farmers’ income.Investigate itsreason,in large part because of poor circulation of agricultural products and the high cost ofcirculation.Compared with the developed countries, both from the hardware and the software, thereis a considerable gap between the logistics of agricultural products in China and developedcountries,because of the circulation cost is high, our agricultural product price is on the high side,without advantages of price, our agricultural products are lack of competitiveness in theinternational market.As a new force in the process of the circulation of agricultural products,agricultural products circulation enterprises are mainly responsible for the agricultural products’purchasing and sailing,sending agricultural products to the consumers through theprocurement,inventory,transportation,distribution and a series of links.Although in recent years,ourcountry has made efforts to support circulation enterprises of agricultural products,and has gave theenterprises some preferential policy about tax and traffic,but the high cost problem has not beensolved fundamentally,therefore,we must use scientific methods to control the cost of enterprisesfrom the agricultural product circulation enterprises themselves.This paper firstly studies the commodity circulation enterprises,circulation of agriculturalproducts and other related concepts,according to the circulation of agricultural products,we specificthe cost of circulation of agricultural products to the decomposition of every link of the circulationof agricultural products,and then analysis the cost of each step.Through the study of the operatingcost method, combining the current situation of China’s agricultural products circulation enterprisecost control,the paper puts forward the necessity and feasibility of application of activity basedcosting in the agricultural product circulation enterprises.This paper puts forward the agriculturalproducts circulation enterprise to control cost with the operating cost method, taking eachcirculation of agricultural products as an operations center, taking "products consume activities,activities consume resources" as the principle, by determining the task decomposition and cost tocalculate the operation cost and product cost.In this paper, combined with specific cases, in order toproduce a circulation enterprises as the research object, in determining the premise of the resources and operations of the enterprise,using the operating cost method, not only can calculate product cost,but also can get the resource cost consumed by the product, find out the fundamental reasons whythe cost of circulation of agricultural products is high,then taking an antidote against the disease totake different measures for different reasons, so as to reduce the cost of circulation of agriculturalproducts effectively.The first chapter is the introduction,discussing the background, purpose and significance oftopics, giving a running commentary on the domestic and foreign academic circles about theresearch status of logistics theory, the theory of cost management, putting forward the researchideas and research methods.The second chapter is the theory of the circulation of agricultural products and ABC.Thischapter describes about the circulation of agricultural products and the related concept of ABC andbasic theory.The third chapter introduces the present situation of China’s agricultural products circulationenterprise cost management.Through the analysis of the status of the cost of circulation enterprisesof agricultural products,putting forward the necessity and feasibility of implementing ABC inagricultural products circulation enterprises.The fourth chapter introduces the application of ABC in agricultural products circulationenterprises. This chapter introduces the principle and the program of the application ofActivity-Based Costing in the agricultural product circulation enterprises.The fifth chapter introduces the case analysis of agricultural products circulation enterprisescost control.In this chapter,through the introduction of the concrete case,using the cost accountingto the operating cost method in accounting,and based on the analysis of reasons why the cost ofcirculation of agricultural products is high,for different reasons and puts forward the correspondingcountermeasures.