【作者】 马旭；

【导师】 孙烨；

【作者基本信息】 吉林大学 ， 工商管理硕士（专业学位）， 2024， 硕士

【摘要】 目前,我国的畜牧养殖产业发展蒸蒸日上,随着科技和生产力的发展,规模化养殖企业越来越多,已取代了传统的农户散养,成为了我国农业经济中的重要组成部分。畜牧养殖企业的财务核算工作正处于不断发展完善的阶段,成本核算是财务核算重要的一环,其中生物资产的成本核算是畜牧养殖企业成本核算最重要的组成部分。生物资产受环境影响大、市场不稳定和风险可控性差是养殖行业固有的行业特点。生物资产的成本核算在成本对象确定、成本项目和范围的界定以及成本归集和分配上都是各企业在成本核算中的难点。本文以北方公司为例,通过分析北方公司现行的畜牧类生物资产成本核算体系,发现北方公司畜牧类生物资产成本会计核算存在的问题和成因,提出合理建议。本文回顾与生物资产成本核算相关的国内外文献,解析畜牧业农产品成本核算相关理论,运用案例分析法、文献分析法和调查研究法相结合的方式。首先,分析北方公司生物资产以及生物资产成本核算现状,发现北方公司成本核算组织架构不完善,生物资产成本核算对象及计算期不明确,成本项目划分不详细,成本费用的归集与分配不合理等问题。其次,分析存在这些问题的具体原因,发现北方公司在底层组织架构中存在对生物资产成本核算不重视,成本核算职责划分不明确,岗位责任制缺失的问题;在确定成本对象时存在生物资产持有目的不明确,成本对象没有按照生物资产的特殊性进行细分;成本项目和范围设定时存在会计核算与实际业务脱节,资产管理制度不完善;在成本归集和分配中生物资产的后续计量模式选用不科学,未按准则要求对生物资产进行减值测试。最后,对北方公司生物资产的成本核算提出改进意见。一是优化成本核算组织架构,成立成本核算小组,制定成本核算人员考核制度并提升部门间协作意识;二是确定多元化成本核算对象,明确生物资产的真实持有目的并结合生物资产的特殊性划分成本对象;三是规范生物资产成本核算的项目和范围,加强企业与生物资产相关的库存管理和间接生产费用的划分;四是优化生物资产成本归集和分配,选择适合的生物资产后续计量模式并定期对生物资产进行减值测试。本文通过对成本核算理论的学习和对养殖成本的研究,针对北方公司这一个具体的案例进行分析和讨论,发现其在成本管理上存在的问题,并挖掘其深层次的原因,最终针对北方公司的实际情况提出完善成本核算制度的建议。使涉及畜牧行业的农业产品成本核算更加规范,进一步提高农业企业对农产品的核算质量,促进农业企业对农产品的成本控制,提高自身企业竞争力。更多还原

【Abstract】 At present,China’s animal husbandry industry is developing rapidly.With the development of science and technology and productivity,more and more large-scale breeding enterprises have replaced the traditional scattered farming of farmers and become an important part of China’s agricultural economy.The financial accounting of animal husbandry enterprises is in a stage of continuous development and improvement.Cost accounting is an important part of financial accounting,among which the cost accounting of biological assets is the most important part of the cost accounting of animal husbandry enterprises.The inherent characteristics of the breeding industry are that biological assets are greatly affected by the environment,the market is unstable and the risk controllability is poor.The cost accounting of biological assets is the difficulty in the cost accounting of enterprises in the determination of cost objects,the definition of cost items and scope,and the collection and distribution of costs.Taking the North Company as an example,through the analysis of the current cost accounting system of animal husbandry biological assets of the North Company,the problems and causes of the cost accounting of animal husbandry biological assets of the North Company are found,and reasonable suggestions are put forward.This paper reviews the literature related to the cost accounting of biological assets at home and abroad,analyzes the theory related to the cost accounting of agricultural products in the animal husbandry industry,and combines the case analysis method,literature analysis method and investigation method.Firstly,the analysis of the status quo of the biological assets and the cost accounting of the biological assets in the northern company,found that the cost accounting organizational structure is not perfect,the cost accounting object and calculation period of the biological assets are not clear,the cost items are not detailed,and the collection and distribution of costs are not reasonable.Secondly,the analysis of the specific reasons for these problems,found that the northern company in the bottom organizational structure of the biological assets cost accounting is not pay attention to,the cost accounting responsibility is not clear,and the post responsibility system is missing;in the determination of the cost object,the purpose of the biological assets is not clear,and the cost object is not subdivided according to the particularity of the biological assets;in the setting of the cost items and the scope of the accounting and the actual business is out of touch,and the asset management system is not perfect;in the cost collection and distribution of the biological assets,the subsequent measurement model is not scientific,and the impairment test of the biological assets is not carried out according to the requirements of the standards.Finally,the improvement suggestions are put forward for the cost accounting of the biological assets in the northern company.First,optimize the cost accounting organizational structure,set up the cost accounting department,formulate the cost accounting personnel assessment system and improve the cooperation awareness between departments;second,determine the diversified cost accounting objects,clear the real purpose of the biological assets and divide the cost objects according to the particularity of the biological assets;Third,standardize the items and scope of the cost accounting of biological assets,strengthen the inventory management related to the biological assets and the division of indirect production expenses;Fourth,optimize the collection and distribution of the cost of biological assets,select the suitable subsequent measurement model of biological assets and conduct impairment tests on biological assets regularly.Through the study of the cost accounting theory and the research of the breeding cost,this paper analyzes and discusses the specific case of the North Company,finds the problems in the cost management,digs the deep-seated reasons,and finally puts forward suggestions to improve the cost accounting system according to the actual situation of the North Company.The agricultural product cost accounting related to the animal husbandry industry is more standardized,further improves the accounting quality of agricultural products,promotes the cost control of agricultural products,and improves the competitiveness of enterprises.更多还原