Research About Income Generation For Agricultural Products Cooperative Based On Activity-based Costing And CVaR Value Risk

As the fruit town of China,Lanxi's waxberry production and sales are deeply valued by the local government.The waxberry has greatly stimulated the economic development of Lanxi.However,in the process of further development of Lanxi waxberry industry,various problems have gradually emerged.First of all,in the production process,the cost accounting method for producers is rather traditional,and there exists many unreasonable operating costs.Secondly,in the production and sales process of waxberry,due to the industry's dependence on the weather,the short sales period and the highly perishable characteristics of fresh product,the supply of waxberry is highly volatile.In order to break the bottleneck of waxberry's industrial development and realize its healthy,stable and sustainable development,it is necessary to study and discuss the cost accounting methods and existing supply risks in the waxberry supply chain.With the purpose of improving the cost accounting method of the producers,and removing unreasonable work in the production process,thereby can help to improve the efficiency of Lanxi waxberry supply chain.This thesis combines the production and sales status of Lanxi waxberry,with the representative cooperatives as the research object,and calculates the cost of the cooperative by introducing the activity-based costing method.After that,we compare the results of the activity-based costing method with that of the traditional accounting method to analyze the situation of cost allocation in cooperative,then provide suggestions on improving the efficiency and profitability of the company.At the same time,aiming at the supply risk problems in the production and sales of fresh agricultural products,the relevant model is established by introducing CVa R theory,after which we consider the optimal order quantity to achieve profit maximization for both supplier and wholesaler in risk aversion conditions,with the purpose of stabilizing the waxberry supply chain.By introducing the activity-based costing method,we found that the distribution of packaging costs during the production of waxberry was extremely unreasonable,so it is recommended that cooperatives should improve related operations to reduce unnecessary expenditures.At the same time,the model of CVa R is used to determine the optimal ordering strategy between supplier and wholesaler in the condition of option contract,which ultimately maximizes the benefits of the entire supply chain,while avoiding the risk of farmers' blind production and realizing Pareto improvements in the waxberry supply chain.