本文選題：農(nóng)業(yè)企業(yè) + 作業(yè)成本法　； 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：農(nóng)業(yè)企業(yè)是我國國民經(jīng)濟(jì)的一個重要組成部分,在產(chǎn)值、稅收、提供就業(yè)崗位等方面發(fā)揮著十分重要的作用。在質(zhì)量成本管理的理論研究方面,關(guān)于制造業(yè)的研究非常豐富,形成了若干卓有成效的研究成果,但專門針對于農(nóng)業(yè)企業(yè)質(zhì)量成本的研究幾乎空白,盡管國內(nèi)外對質(zhì)量成本核算有一些研究,但大多數(shù)農(nóng)業(yè)企業(yè)并不重視質(zhì)量成本核算工作,這與農(nóng)業(yè)企業(yè)在國民經(jīng)濟(jì)中的重要地位是極不相稱的。基于作業(yè)成本法的農(nóng)業(yè)企業(yè)質(zhì)量成本核算研究,采用理論研究與應(yīng)用分析相結(jié)合的方法,回顧了農(nóng)業(yè)企業(yè)質(zhì)量成本核算的國內(nèi)外文獻(xiàn),闡述了質(zhì)量成本核算的含義,以農(nóng)業(yè)企業(yè)為出發(fā)點(diǎn),提出了基于作業(yè)成本法的質(zhì)量成本核算方法。闡述了 A農(nóng)業(yè)企業(yè)基本情況,分析了 A企業(yè)在質(zhì)量成本核算中存在缺少質(zhì)量成本核算科目、忽視質(zhì)量成本歸集和分配、缺乏質(zhì)量成本分析和報告和未與作業(yè)成本法結(jié)合等問題,從質(zhì)量成本的資源、作業(yè)、對象和動因四個方面對作業(yè)成本法的要素進(jìn)行的分析,基于作業(yè)成本法進(jìn)行歸集和分配A企業(yè)的質(zhì)量成本費(fèi)用、設(shè)置質(zhì)量成本核算會計科目、進(jìn)行賬務(wù)處理、編制質(zhì)量成本報表。通過報表預(yù)測A農(nóng)業(yè)企業(yè)基于作業(yè)成本法的質(zhì)量成本核算實施效果,最后提出如強(qiáng)化農(nóng)業(yè)企業(yè)的質(zhì)量成本核算基礎(chǔ)工作和構(gòu)建農(nóng)業(yè)企業(yè)質(zhì)量核算體系等切實可行的保障措施,有助于提高農(nóng)產(chǎn)品成本效益,增加農(nóng)產(chǎn)品競爭能力,促進(jìn)企業(yè)成本管理,促使農(nóng)業(yè)企業(yè)形成科學(xué)性的質(zhì)量成本核算方法,推動整個農(nóng)業(yè)行業(yè)在質(zhì)量成本核算上的發(fā)展。
[Abstract]:Agricultural enterprise is an important part of our national economy, which plays a very important role in output value, tax revenue, providing employment position and so on. In the theoretical research of quality cost management, the research on manufacturing industry is very rich, and has formed some fruitful research results, but the research on quality cost of agricultural enterprises is almost blank. Although there are some studies on quality cost accounting at home and abroad, most agricultural enterprises do not attach importance to quality cost accounting, which is not commensurate with the important position of agricultural enterprises in the national economy. In this paper, the quality cost accounting of agricultural enterprises based on activity-based costing is studied. By combining theoretical research with applied analysis, the domestic and foreign literatures on quality cost accounting of agricultural enterprises are reviewed, and the meaning of quality cost accounting is expounded. The quality cost accounting method based on Activity-based costing (ABC) is put forward in this paper. This paper expounds the basic situation of A agricultural enterprise, analyzes on the lack of quality cost accounting subject in quality cost accounting of A enterprise, and neglects the collection and distribution of quality cost. Lacking of quality cost analysis and report and not combining with activity-based costing, this paper analyzes the elements of ABC from four aspects: resources of quality cost, activity, object and motivation. On the basis of Activity-based costing (ABC), the quality cost of A enterprise is collected and distributed, the accounting subjects of quality cost are set up, the accounting process is carried out, and the quality cost statement is compiled. The effect of quality cost accounting in A agricultural enterprise based on activity-based costing method is predicted by the report form. Finally, the feasible guarantee measures such as strengthening the basic work of quality cost accounting of agricultural enterprises and constructing the quality accounting system of agricultural enterprises are put forward. It is helpful to improve the cost benefit of agricultural products, increase the competitive ability of agricultural products, promote the cost management of enterprises, promote agricultural enterprises to form a scientific method of quality cost accounting, and promote the development of quality cost accounting in the whole agricultural industry.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F324;F302.6

【參考文獻(xiàn)】

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本文編號：2059963