Author(s)

Xueya Fang, Yanping Li

Corresponding Author

Yanping Li

Abstract

Because of the features of small-scale agriculture in Tianjin and the limits of output, variety and production cost and other elements, local agricultural products in Tianjin cannot meet the raw material needs of processing industry. Comprehensive value chain integration has become an important means to promote the development of agricultural enterprises. Besides, in the market environment with rapid information spread and Internet development, the traditional cost accounting can no longer meet the needs of agricultural production enterprises. Then, cost accounting based on value chain accounting has become an important way for agricultural enterprises to further manage costs. This paper studies the benefits of integrating the value chain to the cost of agricultural enterprises, so as to try to help them to change their inherent cost accounting, measure and analyze the cost from the perspective of value chain. This will help agricultural enterprises accept the integration of the entire value chain.

Keywords

Value Chain Accounting; Agricultural Enterprises; Cost Accounting