摘要
农产品成本是决定农产品价格的重要因素。在市场经济条件下,及时、准确地了解农产品的成本构成,对于了解农产品效益,科学有效地指导农业生产,优化农业生产结构,加强农业宏观调控,促进农业生产稳步发展,具有十分重要的意义。以营口地区为背景,研究其主要农产品的成本构成,发现当地农产品成本的特点和成本核算中存在的问题,并提出相应的降低农产品成本的建议。
The cost of agricultural products is an important factor in determining the price of agricultural products.Under the conditions of market economy,it is very important to understand the cost structure of agricultural products in a timely and accu.rate manner.It is very important to understand the benefits of agricultural products,scientifically and effectively guide agricultural production,optimize the agricultural production structure,strengthen agricultural macro-control,and promote the steady develop.ment of agricultural production.Therefore,taking Yingkou area as the background,this paper studies the cost structure of its main agricultural products,finds out the characteristics of local agricultural products cost and the problems in cost accounting,and puts forward corresponding proposals to reduce the cost of agricultural products.
作者
吴奕
WU Yi(Liaoning Agricultural Technical College,Yingkou 115009,China)
出处
《辽宁农业职业技术学院学报》
2019年第1期17-19,共3页
Journal of Liaoning Agricultural Technical College
关键词
农产品
成本构成
成本核算
agricultural products
cost components
cost accounting