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2、报表内容的改革。我们要求各成本核算点在上报成本报表时,增报各种化肥、农药的施用量和费用的附表材料,为反映农业生产资料的价格波动状况提供了依据。3、服务范围的改革。随着农村商品经济的发展和外向型经济的兴起,农产品成本核算不能光停留在几种大宗产品上,应面向整个农村,为商品经济的发展、产业结构的调整了服务。因此,我们进一步扩大成本核算的范围,增加了对母猪、淡水鱼、柑桔、茶叶、毛笋、对虾等商品率较高的产品和创汇产品的成本核算。4、成本核算方法的改革。国家对合同定购产品一方面用低价向农民收购,另一方面相应供应一部分“挂钩”的生产资料,
2, the contents of the report reform. We request that all costing points report the cost of the report, the report of various chemical fertilizers, pesticides and the cost of the application of schedule materials to reflect the fluctuations in the prices of agricultural means of production provides the basis. 3, the scope of service reform. With the development of the rural commodity economy and the rise of the export-oriented economy, the cost accounting of agricultural products can not stop at several bulk products, and should be oriented to the entire rural areas and serve the development of the commodity economy and the industrial structure adjustment. Therefore, we further expanded the scope of cost accounting and added cost accounting for products with high commodity rates and foreign exchange earning products such as sows, freshwater fish, oranges, tea leaves, bamboo shoots and shrimp. 4, cost accounting methods of reform. On the one hand, the state ordered the purchase of products from the peasants at a low price and on the other hand the supply of some “pegged” means of production,