农产品成本核算体系与控制系统构建

摘          要

进入新世纪后，我国农业生产正面临着内外部环境的深刻变化，其主要表现为：农业产业结构调整、农业资源可持续利用、农业知识经济、农业国际化趋势以及农产品全球竞争。这一环境变化为我国农业生产带来了新的挑战和机遇，国内农产品正在走向更为广阔的世界市场，同时也面临着来自国外农产品强有力的竞争。如何保持我国农业生产在这种竞争环境中持续发展日益成为人们关注的问题。农业生产能否持续发展主要取决于农业生产经济效益和农产品竞争能力，我国农产品成本核算和控制以提高农业生产经济效益和增强农产品竞争能力为终极目标，这无疑成为保证农业持续发展的重要途径。
本文通过分析我国农产品的成本比较优势及其竞争力，进而构建我国农产品成本控制系统，从而达到以最小的消耗取得最大经济效益的农业生产目的，提高农产品经济效益，增加农户收入，促进农村经济发展。

关键词：农产品成本   比较优势   竞争力   成本核算   成本控制
Abstract

After entering the new century, China's agricultural production is facing a period of profound changes in the external environment, which mainly illustrated as following: the agricultural structure adjustment, the sustainable use of agricultural resources, agricultural knowledge-based economy, agriculture and international trends and global competitiveness of agricultural products. Changes in the environment for China's agricultural production has brought new challenges and opportunities of domestic agricultural products .Our domestic agricultural products is moving toward a broader world market, but also are facing with strong competition from the foreign Agriculture products. How to maintain China's agricultural production developing sustainable in such a competitive environment, is increasingly becoming the issue of people's attention. The sustainability of agricultural production depends largely on the development of agricultural production economic efficiency and competitiveness of agricultural products, China's agricultural production cost is enhancing the economic efficiency of agricultural competitiveness of agricultural products for the ultimate goal of cost accounting and control, undoubtedly guarantee the sustainable development of agriculture an important way.
In this paper, a control system of China's agricultural products has been built by analyzing the cost of China's agricultural comparative advantage and competitiveness for China's agricultural comparative analysis of cost-accounting system. Thus to achieve a minimum of consumption to maximize the purpose of cost-effective agricultural production and improve economic efficiency of agricultural products, farmers income and promoting rural economic development.

Key Words: costs of farm produce;  comparative advantage;  competitive strength;  cost accounting;       cost control

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