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Study on Cost Calculation of Biological Assets and Agricultural Products
Author: GaoZhiHui
Tutor: ZhangXinLing
School: Inner Mongolia Agricultural University
Course: Agricultural Economics and Management
Keywords: Biological assets Produce Costing Livestock enterprises
CLC: F302.6
Type: Master's thesis
Year: 2005
Downloads: 635
Quote: 7
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Abstract
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Biological assets and agricultural products costing is a vital link in China's agricultural business accounting is the basis of the recognition and measurement of biological assets . However, due to agricultural activities accounting process is quite complicated , most of our agricultural enterprises can not provide detailed costing of biological assets and agricultural products . In this paper , based on analysis of the research literature , the application of theoretical analysis and empirical analysis , the current cost accounting system of livestock enterprises in China , the basic description and analysis , and to learn from the the agriculture developed countries agricultural products costing software , new biological assets and agricultural products costing methods . The key issues in the production of biological assets , the co-product cost allocation and cost accounting accounting treatment ideas more in line with objective reality , and tentative occupied the agricultural production process , the opportunity cost of capital accounting. \China's agricultural cost accounting further coordination with international accounting practices .
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