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Shenyang the Aite Flowers Technology Co., Ltd. Costing Case Studies

Author: SuBo
Tutor: ZhangSu
School: Liaoning University
Course: Accounting
Keywords: Cost Project Costing Costing Methods Cost Calculation Activity—based Costing characteristics
CLC: F275.2
Type: Master's thesis
Year: 2013
Downloads: 32
Quote: 0
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Abstract

With the establish of market economy and the implementation of the reform andopen-up policy, the national enterprises start to take advantages of modern managementsystem, while more foreign enterprises are entering the Chinese market, the nationalmarket is facing increasingly keen competition in our country. As it is greatly challengingthe comprehensive strength of an enterprise, cost accounting would play a more andmore significant role for the existing and development of an enterprise since it is a keyconsideration of comprehensive strength. From then on, traditional cost accountingsystem can no longer work rationally thanks to the development of modern enterprises,especially when it comes to enterprises in agriculture industry, which is mainly consistedof small and medium-sized enterprises. Enhancing the cost accounting system is animportant point and a basic gaudiness to improve the management skills. The agricultureproducts used to be accessories of national institutions as they are necessities for thepeople when it was under the planned economy system because the people were lead toproduce and allocate the agriculture products uniformly by the nation directly. That is tosay the financial activities for agriculture industry were part of the national financialsystem, instead of a unique financial costs accounting system. Nowadays, thoughagriculture producing is turning to run as enterprises, it is still hard to get rid of theoperation mode as small and medium-sized enterprises in major, and producing with highlevel of producing cost and labor costs. As long as the cost accounting is neitherscientific, nor regulated, the profit for the enterprise loses, and that is quite unfavorablefor the agriculture enterprises in the competitive market as the profit is relatively low inthis industry.In years’ period, flower industry, as a branch of agriculture industry, has becomemore prosperous gradually with the remarkable improvement of people’s living standard.The final goal for all enterprises that engage in producing activities is “self-management,undertake either profit or loss”, which is maximizing the profit in other words.Emphasizing the role of cost accounting process in enterprise management to as a keypoint and keep reinforcing it is the only way for the enterprises to obtain a great profit. Meanwhile, it is extremely significant for flower industry because it is in an enterprisingprocess, and is consist of small and medium-sized enterprises in majority. The articleanalysis the problems existed in flower enterprise as a case study. The writer found outthe company “Aite” in Shenyang did not pay enough attention to cost accounting, andundertook a method that was too simple to do cost accounting through practicing in thecompany. They did not notice that1) it was hard to estimate the cost of earth;2) thesharing expense between inter and final product was uncalculated;3)the sharing cost ofearth is not accurate enough; all of these had make an effect on the cost accountinggreatly. The article came up with an idea of enhancing the cost accounting process forAite Company considering of all the existed problems. Based on relative theory on costaccounting, the writer introduced the company to different solutions includingprogressive cost accounting method, and computing system in order to work on realisticand solve the existing problems in the goal enterprise.This article is based on the research model as “finding, analyzing and then solvingthe problem”, aiming at solving the problems in cost accounting for flower enterprises;reminding the enterprise to be more serious on cost accounting, providing suggestions tohelp establish a scientific cost accounting system; strengthen the management on cost forthe enterprise; and improve the core competition in flower market. In addition, aregulated agriculture cost accounting system would make difference on problems asagriculture enterprises keep a backward idea on cost accounting during operation thebusiness in our country; and they do not know a regulated method to do cost accounting.Moreover, there are tax issues since the national provide profitably policy to agricultureenterprises, which means many enterprises engage in producing and marketing flowerbusiness do not need to pay for value-added taxes, sales tax and income tax for enterprise,but personal income tax and stamp duty. A scientific and regulated cost accountingsystem would also be helpful to supervise the agriculture enterprises for national taxauthorities. It would be also helpful avoiding the behavior as personal income tax evasionby making use of the unregulated cost accounting to increase the cost shown optionally.

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