基于价值链的温室蔬菜工厂化生产作业成本法分析

为获得温室蔬菜工厂化生产价值作业准确的成本信息,将价值链理论和作业成本法引入温室成本管理研究。在温室活动成本链基础上,结合温室蔬菜农艺特征,进行温室作业中心、作业动因设计,分别对浙江省临安市2017－2018年秋冬茬温室套种菜豆、甘蓝和茼蒿3种蔬菜的作业成本归集、作业成本分配率、作业成本分配额、产品成本进行计算和分析。结果显示,作业成本法与传统成本法比较,菜豆、甘蓝和茼蒿这3种蔬菜的扭曲额分别为0.04、-0.43和0.53,差异率分别达到3.33%、-18.14%和30.11%。此方法有助于识别温室价值链中的“价值作业”,能够较为精确的衡量作业所消耗的成本,可当作一种温室农业的成本核算方法来使用。该研究对温室成本管理从粗放型向精益化转变进行有益探索。

Activity-based Costing Analysis of Greenhouse Vegetable Factory Production According to Value Chain Theory

To obtain the accurate cost information of greenhouse vegetable factory production, value chain theory and activity-based costing are introduced into the greenhouse cost management research. Greenhouse operation center and operation motivation were designed for the greenhouse activity cost chain, combined with the greenhouse vegetable agronomy characteristics. Three kinds of vegetables, including bean, cabbage and chrysanthemum were planted in greenhouse of Lin’an, Zhejing Province from autumn and winter 2017-2018. The cost collection, cost distribution, cost quota, cost of product were calculated, and their value assignment was analyzed. It was shown that compared with the traditional cost method, the twist amount of these 3 kinds of vegetables was 0.04, -0.43 and 0.53, respectively. Their difference rate reached 3.33%, -18.14% and 30.11%, respectively by using activity-based costing. The method helps identify the value operation in greenhouse value chain, and can accurately measure the cost of operation, which can be used as a cost accounting method of greenhouse agriculture. This research is an exploration for the transformation of greenhouse costmanagement from extensive to lean.