基于价值链的温室蔬菜工厂化生产作业成本法分析
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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.
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.
引文
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[23]戴孝悌.中国农业产业价值链现状、问题与对策分析[J].农业经济,2016(1):6-8.
[24]沈军,高丽红,张真和,等.中国设施园艺产业的经济性分析[J].农业现代化研究,2015(4):651-656.
[25]魏德云,陆军,谢银娟.温室年均净现值法投资决策分析与国外经验借鉴[J].世界农业,2017(5):65-72.
[26]Plapper P,Weber D,Oberhausen C.Value stream management in high variability production systems[J].International Journal of Industrial Engineering,2015,2(1):14-20.
[2]魏德云,陆军,谢银娟,等.大棚蔬菜种植经营风险综合判断方法研究[J].中国农机化学报,2016,37(12):215-220.
[3]李天来.我国设施蔬菜科技与产业发展现状及趋势[J].中国农村科技,2016(5):75-77.
[4]董静,赵志伟,梁斌,等.我国设施蔬菜产业发展现状[J].中国园艺文摘,2017,33(1):75-77.
[5]何启伟,高中强,焦自高.山东省蔬菜工厂化集约育苗产业现状及发展建议[J].中国蔬菜,2011,1(5):5-6.
[6]邢丽荣,徐翔.中国区域农业投入产出的测算[J].统计与决策,2016(16):121-124.
[7]李莉,史建民.城郊与农区蔬菜投入产出效率比较及实证研究[J].广东农业科学,2014,41(18):182-187.
[8]李萍萍,李冬生.温室生态经济系统分析[M].北京:科学出版社,2011:18-19.
[9]李百兴.价值链会计分析研究:对会计管理的战略新思考[M].北京:首都经济贸易大学出版社,2011:23-25.
[10]李连军,王润芳.作业成本法基本原理及应用探讨[J].财经问题研究,2000(11):79.
[11]王汉芳,海江波,季书琴,等.农业生态经济系统的价值流及价值链研究[J].西北农业学报,2005,14(4):194-197.
[12]海江波.农业生态经济系统生态流与价值流耦合机制[D].杨凌:西北农林科技大学,2009.
[13]王秋燕.森工企业价值链会计系统研究[D].哈尔滨:东北林业大学,2007.
[14]张振海.作业成本法在我国企业中的应用研究[J].财经界:学术版,2015(12):61.
[15]党晓峰.合成晶体制造企业的作业成本法应用[J].财会月刊,2016(3):87-91.
[16]德力格尔巴图.作业成本法在农业企业中的应用研究[D].呼和浩特:内蒙古农业大学,2004.
[17]王晶,车斌.农产品价值链中的信息传递机制研究--以蔬菜价值链为例[J].中国农学通报,2013,29(35):381-385.
[18]Wang J,Che B,University S O.The Research of the information transmission mechanism in agricultural products value chain:with vegetables value chain for example[J].Chinese Agricultural Science Bulletin,2013,29(35):381-385.
[19]Lu J,Zhang H T,Wei D Y,et al.Research on energy metabolism mechanism of wetland resources and exploitation of its biomass energy[J].Journal of Biobased Materials and Bioenergy,2015,9(5):523-527.
[20]迟晓英,宣国良.价值链研究发展综述[J].外国经济与管理,2000,22(1):25-30.
[21]韩沚河,王洪谟.基于现代价值链理论的成本控制[J].中国农业会计,2005(2):20-22.
[22]魏德云,陆军.设施蔬菜生产的安全边际及利润敏感性分析[J].北方园艺,2017(18):192-197.
[23]戴孝悌.中国农业产业价值链现状、问题与对策分析[J].农业经济,2016(1):6-8.
[24]沈军,高丽红,张真和,等.中国设施园艺产业的经济性分析[J].农业现代化研究,2015(4):651-656.
[25]魏德云,陆军,谢银娟.温室年均净现值法投资决策分析与国外经验借鉴[J].世界农业,2017(5):65-72.
[26]Plapper P,Weber D,Oberhausen C.Value stream management in high variability production systems[J].International Journal of Industrial Engineering,2015,2(1):14-20.