Research On Cost Accounting And Product Pricing Of AA Enterprises Based On Agriculture Crowd Funding

The development of agricultural enterprises plays an important role in the development of China's economy,especially the development of agricultural science and technology enterprises to inject new vitality into China's traditional agricultural economy.Many agricultural science and technology enterprises to improve the competitiveness of enterprises,the introduction of foreign green new varieties.However,the domestic agricultural market for new varieties of agricultural products has not yet clear the cost accounting and product pricing system,especially in the Internet financial age,agriculture as a new agricultural financing model,directly to the producers and consumers Two-way interaction,effectively reduce the cost of circulation,agricultural enterprises to become a new way of financing and sales.The cost accounting and pricing of agricultural products is the most important issue to restrict the agricultural science and technology enterprises.Therefore,this paper analyzes and studies the cost accounting and product pricing of organic magnolia introduced from the Netherlands.Because there are fundamental differences between agricultural enterprises and the processing and manufacturing,the use of activity-based costing in cost accounting,pay attention to the flexibility,can copy the processing manufacturing application mode to agricultural enterprises.In this paper,the calculation method of controlled processing and manufacturing of homework cost method is improved,make the homework cost method for agricultural enterprises production,and to calculate unit variable costs,related pricing for agricultural products.Through the AA agricultural enterprises activity-based cost method in cost accounting,and the traditional cost method to analyze the difference of cost accounting,under the homework cost method includes the cost of with the products that are consumed in the production and sales of the entire cost of the resources,estimate the cost than traditional cost method calculated the cost closer to the actual cost of the product,can correct the error brought by the economic losses because of cost,raise product makes the pricing more reasonable,provide reasonable basis for enterprise management.