The construction of new agricultural science requires the use of modern scientific and technological means to transform and enhance current agricultural related majors.The agricultural water conservancy engineering ma...The construction of new agricultural science requires the use of modern scientific and technological means to transform and enhance current agricultural related majors.The agricultural water conservancy engineering major,with its inherent disciplinary advantages,plays an indispensable and important role in the construction of new agricultural science.In recent years,the lack of professional cognitive education has gradually become a significant problem in the training of talents in agricultural water conservancy engineering.Therefore,this paper deeply analyzes the problems and reasons faced by professional cognitive education,and proposes specific educational strategies for several key aspects such as enrollment promotion,freshman enrollment education,construction of teacher team,combination of scientific research and teaching,and strengthening professional cognition through competition activities.It aims to provide reference for improving the quality of professional cognitive education and exploring effective ways.展开更多
Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through th...Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.展开更多
基金Supported by Key Project of the"14 th Five-year"Plan for Education Science in Heilongjiang Province in 2022(GJB1422016).
文摘The construction of new agricultural science requires the use of modern scientific and technological means to transform and enhance current agricultural related majors.The agricultural water conservancy engineering major,with its inherent disciplinary advantages,plays an indispensable and important role in the construction of new agricultural science.In recent years,the lack of professional cognitive education has gradually become a significant problem in the training of talents in agricultural water conservancy engineering.Therefore,this paper deeply analyzes the problems and reasons faced by professional cognitive education,and proposes specific educational strategies for several key aspects such as enrollment promotion,freshman enrollment education,construction of teacher team,combination of scientific research and teaching,and strengthening professional cognition through competition activities.It aims to provide reference for improving the quality of professional cognitive education and exploring effective ways.
文摘Based on the theory of activity-based costing and the idea of value chain,activity optimization and cost control are carried out on the whole construction process of agricultural water conservancy projects. Through the use of literature review,case analysis and statistical analysis and other methods,with agricultural water conservancy projects as the research object,and comparing activity-based costing with the traditional model of cost accounting,the writer carries out the corresponding value chain analysis,and comes to the following conclusion: the statistical calculation and analysis of the entire construction process based on activity-based costing can accurately and effectively control the costs of water conservancy projects. Through the use of activity-based costing,the cost data of agricultural water conservancy projects is more detailed and accurate,and cost management personnel can also find non-value-added activities,optimize the enterprise's value chain and achieve cost control objectives through the analysis of the activity chain and value chain of agricultural water conservancy projects.