农产品成本控制及其方法

Cost Control of Agricultural Product and Its Method

论文根据农产品生产的基本特征,利用目标成本管理的“倒扣法”和标准成本管理的“顺算法”相结合的方法,确定了农产品成本控制的基本程序。这一基本程序为:首先,制定农产品成本控制的标准;其次,计算实际发生的农产品成本;再次,进行成本差异分析;最后,采取措施控制成本。

Based on properties of agricultural production, using combined method of formulating standard cost of target cost management and standard cost management, the paper analyzes the procedure and method of cost control of agricultural product, which is to draw up cost control standard of agricultural product, calculate actual cost of agricultural product, analyze difference between standard cost and actual cost and control cost by some methods.