摘要
为获得温室蔬菜工厂化生产价值作业准确的成本信息,将价值链理论和作业成本法引入温室成本管理研究。在温室活动成本链基础上,结合温室蔬菜农艺特征,进行温室作业中心、作业动因设计,对浙江省临安市2017—2018年秋冬茬温室套种菜豆、甘蓝和茼蒿3种蔬菜的作业成本归集、作业成本分配率、作业成本分配额、产品成本进行计算和分析。结果显示,作业成本法与传统成本法比较,菜豆、甘蓝和茼蒿这3种蔬菜的扭曲额分别为0.04、-0.43和0.53,差异率分别达到3.33%、-18.14%和30.11%。此方法有助于识别温室价值链中的"价值作业",能够较为精确地衡量作业所消耗的成本,可当作一种温室农业的成本核算方法使用。该研究是对温室成本管理从粗放型向精益化转变进行的有益探索。
To obtain the accurate cost information of greenhouse vegetable factory production, value chain theory and activity-based costing are introduced into the greenhouse cost management research. Greenhouse operation center and operation motivation were designed for the greenhouse activity cost chain, combined with the greenhouse vegetable agronomy characteristics. Three kinds of vegetables, including bean, cabbage and chrysanthemum were planted in greenhouse of Lin’an, Zhejing Province from autumn and winter 2017-2018.The cost collection, cost distribution, cost quota, cost of product were calculated, and their value assignmentwas analyzed. It was shown that compared with the traditional cost method, the twist amount of these 3 kinds ofvegetables was 0.04,-0.43 and 0.53, respectively. Their difference rate reached 3.33%,-18.14% and 30.11%,respectively by using activity-based costing. The method helps identify the value operation in greenhousevalue chain, and can accurately measure the cost of operation, which can be used as a cost accounting method of greenhouse agriculture. This research is an exploration for the transformation of greenhouse cost management from extensive to lean.
作者
魏德云
姚卫华
陆军
Wei Deyun;Yao Weihua;Lu Jun(Jiyang College of Zhejiang A&F University,Zhuji Zhejiang 311800;Jiangxi Agricultural Engineering College,Zhangshu Jiangxi 331200)
出处
《中国农学通报》
2019年第4期158-164,共7页
Chinese Agricultural Science Bulletin
基金
教育部人文社会科学研究青年基金项目"面向电商供应链的温室生态经济系统价值流改善途径与方法"(15YJCZH183)
浙江省自然科学基金青年基金项目"杭州市郊连栋塑料温室作物-环境-经济系统耦合关系及其价值流动效益分析"(LQ14C130004)
关键词
温室蔬菜
价值链
工厂化生产
作业成本法
greenhouse vegetable
value chain theory
factory production
activity-based costing
