成本的作业性态在烟叶成本核算中的应用（Application of Activity-Based Costing in tobacco cost accounting）.docVIP

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成本的作业性态在烟叶成本核算中的应用（Application of Activity-Based Costing in tobacco cost accounting）.doc

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成本的作业性态在烟叶成本核算中的应用（Application of Activity-Based Costing in tobacco cost accounting）

成本的作业性态在烟叶成本核算中的应用（Application of Activity-Based Costing in tobacco cost accounting） Application of Activity-Based Costing in tobacco cost accounting Time: 2011-04-21 14:25:35 source: Thesis Format: Author: rank name Introduction of cost operation behavior. The method of accounting unit and the application of Activity-Based Costing in tobacco cost accounting. Key words: operation behavior, accounting unit method First, propose the cost operation behavior By the end of 2010, the State Tobacco Monopoly Bureau to convene a special meeting to discuss issues related to tobacco production cost accounting, the cost accounting of tobacco production must be refined from the operation angle, so that the cost of information can really guide the tobacco production process, promote all levels of tobacco companies to get better economic and social benefits in the tobacco production investment. So far, although the overall accounting of tobacco production cost can be achieved, but in operation for some basic problems of cost accounting unit in tobacco production, such as operations division, data selection, data collection and processing, for a long time has not found the appropriate processing method. Taking the job chain as the accounting unit has been paid attention to, which is determined by the three basic characteristics of tobacco production: First of all, the main body of tobacco production cost accounting is twofold. From the angle of production, farmers is the completion of the production of the main activities, is the direct implementation, land, labor and farmers to invest part of the production; from the business perspective, participation of tobacco companies is operating activities, to put the main production, technical personnel, production equipment and facilities etc.. There is obviously a double accounting entity. Secondly, there is a conflict between tobacco production cycle and cost accounting period. Tobacco production from breeding to the end of the tobacco