Vegetable planting should not only cover the harvest, but also the cost, and finally obtain benefits, provide basis and reference for the future development goals of the planting, reasonable investment, reduce and save costs, improve the purpose of economic efficiency. Cost is the consumption of live labor and materialized labor in the production of goods in currency. In the process of commodity production, all the social labor that is consumed for producing a certain product is divided into two parts: materialized labor and living labor. Physical labor refers to various production materials consumed in the production process, such as seeds, pesticides, fertilizers, and facilities. Living labor refers to the labor of producers that is consumed in the production process. Materialized labor and living labor are the basis for the production cost of products. For a production unit. Such as growers, farms, and various industrial enterprises, the total production cost paid for producing a certain amount of products within a certain period of time is the production cost of the product.
I. Accounting of material costs in vegetable production
1. Seed fees purchased seeds or exchanged varieties are calculated based on the actual expenditure, and the seeds for self-production and retention are calculated based on the medium purchase price.
2. Fertilizer Fees Commercial fertilizers or purchased farmyard fertilizers are priced based on the purchase price plus transportation and miscellaneous expenses. The green manures are priced according to their seed and fertilizer consumption fees. Self-prepared manure fertilizers are calculated according to the stipulated unit price and actual application amount.
3. Pesticides are priced according to the actual use of vegetables.
4. Facilities Fees Some vegetables are grown using greenhouses, small and medium arches, sheds, mulches, insect nets, and shade nets. According to the actual use of pricing. Depreciation of facilities such as greenhouses, insect nets, and shade nets, which can be used for many years, can be calculated at one time. Depreciation charges can be calculated according to the following formula:
Depreciation expense = (the original value of the item - the residual value of the item) The useful life/depreciation period of the planting project
5. Machinery Operating Fees The amount of money paid is calculated on the basis of the amount of money paid to others for operating or renting farm machinery. If you use your own agricultural machinery and equipment, you should calculate the payment amount per acre according to the actual payment of oil, repairs, machinery, depreciation and other expenses, and then calculate the cost of vegetables according to the area.
6. The irrigation and drainage operation fee shall be calculated based on the actual area and times of vegetable drainage and irrigation, and the actual amount of charges.
7. Some of the animal husbandry operating expenses have been used for cultivating cattle, etc., and should be calculated based on actual expenditures.
8. Management fees and other expenditures Management fees are expenses that growers spend on organizing and managing vegetable production, such as travel expenses, postal and telecommunications fees, research fees, and office supplies. The contracting fee should also be included in the management fee calculation. Other expenses, such as transportation costs, interest payments, packaging fees, rental expenses, construction facility fees, etc., must also be accurately recorded.
Material cost = seed fee + fertilizer fee + pesticide fee + facility fee + mechanical operation fee + irrigation and drainage operation fee + management fee + other expenses.
Second, the calculation of labor costs in vegetable production
China's vegetable production is still dominated by manual labor, so labor costs account for a large proportion of the cost of vegetable products. The conversion of artificial consumption into currency is more complicated. The grower can, depending on the actual situation, calculate the wages and expenses of the employees, and also count their own labor consumption.
III. Cost accounting of vegetable products
The cost of accounting should firstly summarize the total production cost of a certain vegetable, and then calculate the unit area (mu) cost and the unit mass (kg) cost of the vegetable. The cost of the material consumed for producing a certain kind of vegetable, plus the labor cost, is the total production cost of a certain kind of vegetable. If a vegetable by-product (such as melon peel, stems and leaves) has a certain economic value. When calculating the unit cost of the main vegetable product (eg edible organs), the value of the by-product must be deducted from the total production cost.
Total production costs = material costs + labor costs
Unit cost = total production cost / planting area.
Unit cost of quality = (total cost of production - value of by-products) / total output
In order to do a good job in cost accounting, vegetable growers should, on the basis of doing a good job of production and management files, carefully count all the costs incurred during the planting process and develop good habits, which will greatly benefit future planting.
Fruit and vegetable powder are two types of rich nutritious foods,so more and more people need this in their daily life.Thus,the fruit powder ,fruit Juice Powder, vegetable powder come out and become more and more popular. Both the fruit powder and vegetable powder keep its original taste and nutrients in our company,then customer can enjoy the taste as well as keep themselves helthy. By these fruit and vegetable powder,you can used it as food additives, beverage additives, dietary supplement ingredients, health food etc.
Fruit & Vegetable Powder / Juice powder
Fruit & Vegetable Powder,Rice Extract,Fruit Extract Powder,Juice Powder
Organic Herb Inc. , https://www.extracts.pl