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黑龙江垦区水稻经济成本核算的研究

发布时间:2019-02-11 19:14  文章来源:笔耕文化传播
【摘要】:黑龙江垦区是我国最为重要的商品粮基地之一,近年来,其粮食调出总量和商品率均居全国首位。黑龙江垦区以国有农场为单元,以农工家庭为主体,按统一标准生产。目前,水稻是黑龙江垦区主要种植的作物,占总播种面积的53.90%,总产量的65.10%。研究黑龙江垦区水稻成本的核算不仅能够科学把握农场职工生产投入情况,而且有助于理性预测农工保本生产规模,理解他们的行为选择,进而为制定激励农场职工种植热情的政策提供依据。 本文在对相关文献分析梳理的基础上,首先概述了黑龙江垦区水稻成本核算的程序和方法,并发现现行的垦区水稻成本核算存在以下不足:核算指标不全、项目不够详细、劳动力投入核算不足、以及自主资金使用成本没有进行核算等。可见,垦区对于水稻成本中会计成本的核算较完善,对经济成本的核算不足,造成了数据的不够真实客观,不利于相关部门了解实际生产情况、制定政策建议。其次基于以上的分析,依据经济成本理论,文章建立了水稻成本构成模型,增加家庭用工折价和自有资金使用费用项目,并建立相应计算公式。再次,以黑龙江垦区某国有农场为例,用改进的水稻生产成本模型核算了水稻生产成本,比较了改进前后两种核算标准下,农场职工的保本种植规模。根据上述分析得出如下结论:一是黑龙江垦区现行水稻生产成本核算明显偏低;二是改进后的水稻成本核算,即加入家庭用工折价和自有资金使用费用,,符合理论和实际;三是改进后的水稻成本核算对保本生产规模的测算更为客观。
[Abstract]:Heilongjiang Reclamation area is one of the most important commodity grain bases in China. Heilongjiang Reclamation area to state-owned farms as a unit, agricultural and industrial families as the main body, according to the unified standard production. At present, rice is the main crop in Heilongjiang Reclamation area, which accounts for 53.90% of the total sowing area and 65.105.105.10% of the total yield. The study of rice cost accounting in Heilongjiang reclamation area can not only scientifically grasp the situation of farm workers' production input, but also be helpful to rationally predict the scale of agricultural and industrial capital preservation production and understand their behavior choices. Furthermore, it provides the basis for the policy of encouraging farm workers to plant enthusiasm. Based on the analysis of relevant documents, this paper first summarizes the procedure and method of rice cost accounting in Heilongjiang Reclamation area, and finds that the current rice cost accounting in reclamation area has the following shortcomings: the accounting index is not complete, the project is not detailed enough, The labor force input accounting is insufficient, and the independent fund use cost does not carry on the accounting and so on. It can be seen that the accounting of rice cost in reclamation area is relatively perfect, the accounting of economic cost is insufficient, the data is not realistic and objective, which is not conducive to the relevant departments to understand the actual production situation and formulate policy recommendations. Secondly, based on the above analysis and the economic cost theory, the paper establishes the rice cost model, increases the household labor discount and the own capital use expense item, and establishes the corresponding calculation formula. Thirdly, taking a state-owned farm in Heilongjiang Reclamation area as an example, the paper calculates rice production cost by using the improved rice production cost model, and compares the scale of the farm workers' maintenance planting under the two accounting standards before and after the improvement. According to the above analysis, the following conclusions are drawn: first, the current rice production cost accounting in Heilongjiang Reclamation area is obviously low; second, the improved rice cost accounting, that is, adding the household labor discount and the use of own funds, is in line with the theory and practice; Third, the improved rice cost accounting is more objective to measure the production scale of capital preservation.
【学位授予单位】:黑龙江八一农垦大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:S511;F326.11

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