Application Of Value Chain Based Activity-Based Costing In SRZ Horticulture Research

Since reform and opening up,our agriculture has been attached importance to by the state,a series of supportive policies have been formulated,our gardening industry is also in the development.But relative to other disciplines,the attention to horticulture industry is far from enough.At present,the horticulture industry in China is in a slow development period.Since the outbreak of the epidemic in 2020,the horticulture industry is also facing many difficulties.The overall situation of the industry is not booming.Based on the above research background,this thesis takes SRZ Horticultural company as an example and applies the value chain based activity-based costing method to SRZ Horticultural company.In the course of the research,the purpose and significance of the research are introduced,and the content and methods of the research are expounded.According to the existing financial situation and management operation mode of SRZ Horticulture company,the cost management status of SRZ Horticultural company is analyzed from the perspective of value chain.This article mainly from the persprctive of internal value chain,vertical value chain analysis as auxiliary,combined with the coefficient of homework cost value analysis method is analyzed,fully understand the SRZ Horticultural how much each activity consumes resources of the company and whether for value-added homework,clear the value chain of chain operation is efficient and orderly operation,and thus targeted to the value chain optimization.In the process of internal value chain research,calculate the company the production and operation process of actual cost,by applying SRZ Horticultural company traditional costing method and activity-based costing method in accounting differences comparison and analysis of results,to find more suitable for SRZ Horticultural company based on the value chain of homework cost management system to reduce the production cost.Finally,according to the effect and evaluation of the implementation of activity-based costing based on the value chain in SRZ Horticulture Company,targeted improvement and optimization suggestions are put forward to provide effective and feasible method reference for the future cost management mode of SRZ horticulture company.The research results show that the cost of SRZ Horticultural company has been significantly reduced after the application of activity-based costing based on the value chain,and the gross and net interest rates have been better improved,and the cost management mode of the company has been optimized.The practical effect of SRZ Horticultural company also provides a reference for horticultural enterprises to apply the activity-based costing management system based on the value chain,and provides a reference for each production enterprise to achieve the goal of reducing costs and improving economic benefits.