CAJ | 학술논문

通过对作业成本法的应用原理及状况进行探讨,在对国有林场生物资产成本核算应用作业成本法的必要性和可行性进行研究的基础上,分析了国有林场现行成本核算存在的问题,提出了国有林场生物资产成本核算运用作业成本法的流程及计算模型,得出了国有林场消耗性生物资产的成本核算可以应用作业成本法的结论,同时提出了具体的使用建议。
통과대작업성본법적응용원리급상황진행탐토,재대국유림장생물자산성본핵산응용작업성본법적필요성화가행성진행연구적기출상,분석료국유림장현행성본핵산존재적문제,제출료국유림장생물자산성본핵산운용작업성본법적류정급계산모형,득출료국유림장소모성생물자산적성본핵산가이응용작업성본법적결론,동시제출료구체적사용건의。
National forest farm reform is one of the most important issues in the forestry and even social-economy of China. On research for the application of the principle and situation of Activity-Based Costing, and on the basis of study on the necessity and feasibility of the cost accounting for state-owned forest farms＇ biological assets, the paper analyzes the current problems of cost accounting in the state-owned forest farm, and proposes the processes of using Activity-Based Costing for biological assets on state-owned forest farms and the calculations model The paper concludes that Activity-Based Costing can be applied to the accounting of consumable biological assets on state-owned forest farms. Meanwhile, the suggestions of how to use it are supplied for reference.