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有的同志认为,我国现阶段农产品成本应由物化劳动耗费构成,即只计算C的耗费。理由是: (1)我国农业生产力水平比较低,劳动者基本上还是手工操作为主,畜力牵引为主,自然肥料为主,其商品率货币收入水平和购买力水平普遍比较低。但随着农业生产的发展,商品肥料、农药等物化劳动耗费又在增加,而且这部分耗费在生产农产品总耗费中的比重日趋增大。农民比较关心如何节约物化劳动耗费。实行农业生产责任制后,家庭成了组织生产、分配和消费的基本单位,节约活劳动耗费已基本上不成问题,在这一前提下,农产品成本核算只算C或农产品成本由C构成就更符合农业生产的实际。(2)活劳动耗费V很难正确评价。农村在实行生产责任制后连工
Some comrades think that the cost of agricultural products in our country should be made up of materialized labor expenditures, that is, only the cost of C is calculated. The reasons are as follows: (1) The level of agricultural productivity in our country is relatively low. Laborers are basically still mainly hand-operated, with mainly animal-powered traction and mainly natural fertilizers. Generally speaking, their commodity income rates and purchasing power are generally low. However, with the development of agricultural production, the consumption of materialized fertilizers, pesticides and other physical and chemical fertilizers is on the rise again, and the proportion of this part of the consumption in the total production of agricultural products is increasingly increasing. Farmers care more about how to save materialized labor costs. After the implementation of the responsibility system for agricultural production, the family has become the basic unit for organizing production, distribution and consumption. Saving labor and living expenses is basically not a problem. Under this premise, the cost accounting of agricultural products is only C or the cost of agricultural products is more in line with that of C The actual agricultural production. (2) Live labor costs V is difficult to correctly evaluate. After the implementation of production responsibility system in rural areas with workers