基于作业成本法的农业企业质量成本核算研究--以JH公司为例

Study on quality cost accounting of agricultural enterprises based on Activity-Based Costing:Taking JH company as an example

农业企业管理过程中,质量成本核算在质量管理决策中发挥关键作用。以JH公司为例,以作业成本法为基础,通过构建作业质量成本核算数学计算模型,分析了作业成本法在农业企业质量成本核算中的运用,并将作业成本法和传统成本法分别核算出的结果进行对比。结果表明,作业成本法的质量成本核算能够清晰地核算出每一项产品的质量作业消耗所对应的费用,能够为企业的管理提供信息依据。因此,要从强化农业企业的质量成本核算基础工作、建立质量成本考核体系、实现质量成本信息共享沟通几个方面着手,使作业成本法在农业企业质量成本核算管理中发挥作用。

In the management of agricultural enterprises,quality cost accounting plays a key role in quality management decision.Taking JH company as an example,based on Activity-Based Costing,the application of Activity-Based Costing in the quality cost accounting of agricultural enterprises was analyzed by constructing a mathematical calculation model of Activity-Based Costing.Comparing the results of Activity-Based Costing and traditional costing,the results showed that Activity-Based Costing could calculate the corresponding cost of each product and provide information basis for enterprise management.Therefore,it is necessary to strengthen the basic work of quality cost accounting of agricultural enterprises,establish quality cost assessment system,and realize quality cost information sharing and communication,so as to make the Activity-Based Costing play a role in the quality cost accounting management of agricultural enterprises.