政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124664

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/124664

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/124664

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/124664

Title:	以生物共性觀點探討作業基礎成本制於農業活動之應用—生物共性作業基礎成本制 Common Biological Activity-Based Costing for Agricultural Activity
Authors:	王皓品 Wang, How-Pin
Contributors:	林良楓王皓品 Wang, How-Pin
Keywords:	生物共性作業基礎成本制農業成本會計農產品生產成本 Common biological characteristics Activity-based costing (ABC) Agricultural cost accounting Agricultural produce cost
Date:	2019
Issue Date:	2019-08-07 15:54:02 (UTC+8)
Abstract:	本研究嘗試透過生物共性整合農業、畜牧、水產養殖等農業活動，建構生物共性作業基礎成本制。本研究依序探討IAS 41對農業的會計處理、生物共性之內涵、農業活動相關之成本計算方法、農委會建立之農產品生產成本架構、作業基礎成本制於農業活動之應用。除建立理論基礎外，本研究透過訪問番茄栽培及毛豬飼養之個案農民，實際應用生物共性作業基礎成本制。本研究認為，生物共性能整合農業活動，作業基礎成本制則能因應不同情況進行調整，因此生物共性作業基礎成本制應用於農業活動時同時具有架構上的一致性與可調整性，有利於生物共性作業基礎成本制之應用與推廣。本研究期望以生物共性作業基礎成本制提升小農的競爭力，透過累積歷史成本資料編製預測性報表，結合生產管理系統共同發展為農業資源規劃系統，並期望未來能透過系統化成本計算消除小農成本計算的盲點，以合理的財務報表引進金融機構，改善小農資金需求的問題。 This research tries to apply common biological characteristics to construct a common biological activity-based costing (CBABC) system, which system can apply to all different agricultural, forestry, fishery and husbandry industries. This research also looks into IAS 41, the meaning of biological characteristics, cost accounting framework of agricultural activity, cost of agricultural produce which is collected by Council of Agriculture, and the research on ABC of agricultural activity. This research not only builds the framework theory of CBABC but also applies the CBABC on two cases — tomato planting and pig breeding. CBABC integrates the common biological characteristics with activity-based costing system. Therefore, CBABC could be easily customized for different agricultural activities. With common framework and adjustable system, CBABC should be much more easily to promote than any other agricultural costing systems. This research expects CBABC could improve the competitive advantage of farmers by providing the financial forecast, and integrated with production management system. In the future, A CBABC agriculture resource planning system could help farmers to solve cost calculation problems as well as prepare reasonable financial reports. The most importmant is that with reasonable financial reports, banking stystem could be attracted to invest in agricultural industry.
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Description:	碩士國立政治大學會計學系 106353038
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0106353038
Data Type:	thesis
DOI:	10.6814/NCCU201900231
Appears in Collections:	[Department of Accounting] Theses

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