会计学双学位毕业论文精要.docVIP

JIU JIANG UNIVERSITY 毕 业 论 文 　　题 目 基于企业视角的农产品物流价值链成本核算问题研究 Based on the enterprise view of value chain of agricultural products logistics cost accounting research 院 系 艺术学院 专 业 舞蹈学 姓 名 邓蛟月 班级学号 Ａ１２7１班１１２０７１７０１０９ 指导教师 但义兵 二零一五年六月 摘 要 自中国加入WTO后农业产品,这意味着我国农产品市场将逐步打开,面对国际化的国内的农产品在国际市场和国内市场,如何加强农产品市场的竞争力,一个重要的研究课题。该经济发展的时代,农产品与时俱进需要,提高我国农产品市场的竞争力,需要注意的是:如何农产品的物流成本的正确性强化,如何农产品的物流成本降低农产品的物流周期成本。针对农产品周期物流成本计算,在多方面寻找,即:农产品的物流费用的具体问题的研究,分析了影响的,成本法成本会计的妥当性的农产品的物流企业的价值。 ? Abstract Since Chinas agricultural products after joining the WTO, which means that our country agricultural product market will be gradually opened, in the face of the internationalization of domestic agricultural products in the international market and domestic market, how to strengthen the competitive power of the agricultural products market and an important research topic. In this era of economic development, agricultural products also needs to keep pace with The Times, to improve the market competitiveness of agricultural products in our country, the need to be aware of are: how to improve the accuracy of the agricultural products logistics cost, how to strengthen the agricultural products logistics cost control;How to reduce the agricultural product logistics value chain cost these aspects. In view of the value chain of agricultural products logistics cost calculation, this paper carries on the discussion and the research from several aspects, namely: From the specific problems of the agricultural products logistics cost, then analysis the multiplex the reason for these problems, finally puts forward activity-based cost method is feasibility of cost accounting in the enterprises of agricultural products logistics value chain. Analysis of traditional cost method to compare the cost advantage, is advantageous to