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管理会计引进我国虽不到十年,但发展很快,其理论和方法逐渐普及,许多工、商企业为适应经济体制改革的趋势,在商品经济的大环境中生存、竞争、发展、通过管理会计的应用,已看得出明显成效。由于农业生产(指种植业——下同)周期长、受自然条件影响大、以及土地肥力递减等诸多可变因素,导致农业技术经济效果不稳定性的特点,在正常年景下投入和产出也往往不成正比。这种成本与产量经常性不确定的非线性关系,给管理会计的应用带来一定的障碍和限制,给人们产生管理会计不适用于农业生产的错觉。笔者认为,运用管理会计的理论和方法,结合农业生产特点,分析农产品成本的构成,仍能发挥管理会计在农业方面的作用,为农业生产经营服务的。
Although less than ten years have passed since the introduction of management accounting in our country, its theory and method have been gradually popularized. Many industrial and commercial enterprises, in order to adapt to the trend of economic system reform, survive, compete and develop in the environment of commodity economy, The application of accounting has seen significant results. Due to the long period of agricultural production (referring to the planting industry - the same below), due to the influence of natural conditions and the decline of fertility of land, many other variables have led to the instability of agricultural economic performance. In normal years, inputs and outputs Out is often not proportional. This non-linear relationship between the cost and the yield uncertainty often brings some obstacles and restrictions to the application of management accounting, giving people the illusion that management accounting can not be applied to agricultural production. The author believes that the use of management accounting theory and methods, combined with the characteristics of agricultural production, analysis of the composition of the cost of agricultural products, management accounting can still play a role in agriculture, for agricultural production and management services.