Application Research Of Resource Consumption Accounting In AB Agricultural Planting Base

The development of the second and third industries are changing everyday,and the agriculture industry supporting its development has also accelerated.Modern agriculture broke the concept of self-sufficiency and established many modern agricultural enterprises for large-scale planting,and developed into a farming mode based on mechanical planting and artificial supplementation,which greatly improved the efficiency of agricultural planting.Moreover,the agricultural planting industry is no longer simple and extensive,and the monitoring of agricultural technology and product development,technical guidance during planting,and product quality inspection are realized.Therefore,the management of agricultural planting companies is becoming more and more important,and the traditional cost management methods are gradually emerging.A cost management system suitable for agricultural planting enterprises is urgently needed,and resource consumption accounting is bom as an improved cost management method.Based on the theory of resource consumption accounting,this paper takes the AB base of Inner Mongolia ZF potato seed company as the research object,and applies the resource consumption accounting cost management system to the base cost management,aiming to provide the agricultural enterprise with an accounting result with agricultural characteristics.Accurate cost management model to improve the cost management level of agricultural enterprises.After studying the relevant literatures of scholars carefully at home and abroad,this paper makes a detailed comparison of the causes,and analysis advantages and disadvantages of resource consumption accounting from the theoretical aspects.First,resource consumption accounting is a combination of activity-based costing and elastic marginal costing.The data generated during the ABC accounting process is too limited and the accounting results are not accurate.Therefore,it is improved by the accounting rules of the elastic marginal cost method.Secondly,it introduces the agricultural planting and cost accounting of the AB base of ZF potato company.The analysis shows that there is an unreasonable distribution of indirect costs in the management of the company and the lack of data information in the management decision-making.After analyzing the necessity and feasibility of the base application resource consumption accounting,the resource consumption accounting application model is designed and accounted for the base.The results show that the use of resource consumption accounting can more accurately calculate the product cost and more clearly reflect the relationship between products and resources,and also can calculate the remaining production capacity,improving the cost management level of agricultural enterprises.