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1、成本的作业性态在烟叶成本核算中的应用（ApplicationofActivity-BasedCostingintobaccocostaccounting）ApplicationofActivity-BasedCostingintobaccocostaccountingTime:2011-04-2114:25:35source:ThesisFormat:Author:ranknameIntroductionofcostoperationbehavior.Themethodofaccountingunitand
2、theapplicationofActivity-BasedCostingintobaccocostaccounting.Keywords:operationbehavior,accountingunitmethodFirst,proposethecostoperationbehaviorBytheendof2010,theStateTobaccoMonopolyBureautoconveneaspecialmeetingtodiscussissuesrelatedtotobaccoproductionco
3、staccounting,thecostaccountingoftobaccoproductionmustberefinedfromtheoperationangle,sothatthecostofinformationcanreallyguidethetobaccoproductionprocess,promotealllevelsoftobaccocompaniestogetbettereconomicandsocialbenefitsinthetobaccoproductioninvestment.S
4、ofar,althoughtheoverallaccountingoftobaccoproductioncostcanbeachieved,butinoperationforsomebasicproblemsofcostaccountingunitintobaccoproduction,suchasoperationsdivision,dataselection,datacollectionandprocessing,foralongtimehasnotfoundtheappropriateprocessi
5、ngmethod.Takingthejobchainastheaccountingunithasbeenpaidattentionto,whichisdeterminedbythethreebasiccharacteristicsoftobaccoproduction:Firstofall,themainbodyoftobaccoproductioncostaccountingistwofold.Fromtheangleofproduction,farmersisthecompletionoftheprod
6、uctionofthemainactivities,isthedirectimplementation,land,laborandfarmerstoinvestpartoftheproduction;fromthebusinessperspective,participationoftobaccocompaniesisoperatingactivities,toputthemainproduction,technicalpersonnel,productionequipmentandfacilitieset
7、c..Thereisobviouslyadoubleaccountingentity.Secondly,thereisaconflictbetweentobaccoproductioncycleandcostaccountingperiod.Tobaccoproductionfrombreedingtotheendofthetobaccoleavestothestation,oftenlastedforoneyear,butthecostaccountingperiodisusuallyonemonth.I
8、tshowsthatthetraditionalmethodsofaccountingconflictwiththecharacteristicsoftobaccoproductionintime.Third,tobaccoproductionisacompoundproductionprocess,andtheadaptabilityofthesinglecostaccountingmethodislimite
