论文部分内容阅读
虚拟企业作为一种企业动态联盟的新型组织形式,具有十分重要的现实应用价值,尤以农业为例,构建农业虚拟企业有利于提高农业的组织化水平,降低农户的市场风险,提升农产品生产效益,有效缓解目前我国农产品价格波动大、农户增收难等现实问题。为此,本文在构建农业虚拟企业的基础上,结合目标成本法,同时针对在虚拟企业目标成本控制过程中呈现的成本盾问题,引入转移价格概念,探索在农业虚拟企业中设计基于ABC/M的成本控制系统。
As a new organization form of dynamic alliance, virtual enterprise has very important practical application value. Especially in agriculture, for example, constructing virtual enterprise in agriculture is beneficial to raising the organization level of agriculture, reducing the market risk of farmers and improving the production efficiency of agricultural products So as to effectively alleviate the practical problems of the current fluctuations in the prices of agricultural products in our country and the increase in incomes of farmers. Therefore, based on the construction of agricultural virtual enterprise, combined with the target cost method, this paper introduces the concept of transfer price in view of the cost shield presented in the target cost control of virtual enterprise, and explores the design of ABC / M Cost control system.