Traditional Culture Encyclopedia - Traditional culture - The total cost of agricultural products mainly refers to the total expenditure of agricultural products.
The total cost of agricultural products mainly refers to the total expenditure of agricultural products.
Extended data:
The cost of agricultural products is the total amount of material costs and labor costs consumed by agricultural production units. There are individual costs and social costs. The single cost of agricultural products refers to the sum of material and labor costs consumed by agricultural production units. The social cost of agricultural products refers to the total socially necessary labor consumption of agricultural products in production units.
Is the average individual cost of agricultural products. The cost of agricultural products includes material cost and labor cost. Material cost is divided into direct production cost and indirect production cost.
Direct production costs refer to seed costs, fertilizer costs, pesticide costs, animal power costs, machine farming costs, irrigation and drainage costs and other costs that can be directly included in the cost of crops. Indirect production cost refers to the cost related to the production of various crops, which can only be included in the cost after distribution, such as depreciation of fixed assets for production, purchase and maintenance of small farm tools, capital construction expenses of farmland, sales expenses and management expenses.
Labor costs are divided into two parts: direct production and indirect production. The former refers to the labor directly consumed by various crops, such as ploughing, fertilizing, irrigation and drainage, field management, harvesting, etc. The latter refers to the * * * workers related to the production of various crops, which can only be included in the cost after sharing, such as workers who accumulate fertilizers, workers who work in farmland capital construction, and workers who operate and manage.
Employment should be calculated as labor cost according to the number of employees multiplied by labor price. According to the survey data of agricultural product cost, the unit agricultural product cost index can be calculated.
The cost of agricultural products generally consists of the following expenditure items:
(1) Depreciation of fixed assets, such as agricultural machinery, farm animals and production buildings;
(2) the cost of labor objects and low-value consumables, such as seeds, fertilizers, feed, pesticides, fuel, electricity, mechanical farming, etc.; ③ Labor remuneration expenditure;
(4) Production management expenses. In actual accounting, it is the premise to ensure the authenticity and comparability of cost accounting to determine whether some expenses are included in the cost in strict accordance with state regulations.
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