Research On Logistics Cost Accounting Of In Agricultural Products Circulation Enterprise Based On Activity Based Cost

Agriculture is the basic industry of national economy in our country,and in recent years,our country agricultural product prices,increasing farmers' income is difficult,investigate its reason,a large part of the reason lies in poor circulation of agricultural products,circulation cost on the high side.Compared with developed countries,both in terms of hardware and software,the agricultural product logistics in our country are all quite a big gap and the developed countries,because of the cost of the circulation on the high side,causes our country agricultural product price on the high side,there is no advantage on price,lack of competitiveness in the international market.Agricultural product circulation enterprises as a powerhouse in the process of circulation of agricultural products,agricultural products circulation to the problem of high cost has been plagued by the development of the agricultural product circulation enterprises,the current agricultural product circulation enterprise logistics cost accounting has not formed a complete system,in accordance with the general enterprise traditional financial accounting methods usually do not have the habit of independent accounting enterprises logistics cost,make the circulation of agricultural products within the enterprise logistics cost is like an iceberg,the agricultural product circulation enterprise internal logistics cost information is not transparent and serious distortion.And agricultural product circulation enterprise managers can only be obtained from the traditional financial accounting information system to just paid in cash to the external cost of logistics for occurred within the enterprise logistics cost information,due to the scattered in many links,not easy to get,lead to logistics cost accounting is not accurate.Therefore,it is necessary to optimize the logistics cost of enterprise logistics by using scientific accounting method.Many agricultural products logistics link is a major cause of lead to agricultural products has been high cost,to reduce the cost of agricultural products,the first thing to correct accounting of agricultural products logistics cost.The traditional cost accounting method is difficult to accurately check the costs of agricultural products logistics links and homework cost method because of its advanced and scientific,itself provides the feasibility for agricultural products logistics cost accounting.Homework cost method of logistics cost accounting related theory,makes up the defect of the traditional enterprise logistics cost accounting,it can adapt to the modern enterprise logistics environment,to correct the traditional cost accounting system is seriously distorted the logistics cost information of the decision makers to provide more accurate for the enterprise logistics cost information.This article focuses on the circulation of agricultural products logistics cost accounting research Gui,through the special agricultural products logistics cost,agricultural products logistics cost accounting and foreign logistics cost,using literature analysis,instance analysis and other research methods,based on the homework cost method and the relevant theories of logistics cost accounting basis for agricultural product circulation enterprises operation cost accounting method of logistics cost analysis,the agricultural product circulation enterprises,for example,through the method of its application in logistics cost accounting,effectively promoted the development of the enterprise logistics cost accounting,has strong practical significance.