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近年,由于家庭农场的普遍兴办,农场职工原有的工资形式已不存在,许多国营农场及其农业基层单位在年终财务核算时,对农业成本中活劳动的估价没有统一标准,不是偏高就是偏低,使农业成本和经营盈亏不真实,不便于比较各个农业企业之间的经济效益,更谈不上为国家制定农产品价格政策提供可靠的依据.因此,国营农场在年终进行财务核算时,确定一个统一的合理估价作为成本工资标准,很有必要. 如何确定一个比较合理的估价标准呢? 有人根据W=c+v+m的公式,提出农业总
In recent years, due to the widespread establishment of family farms, the original wages of farm workers no longer exist. Many state-owned farms and their agricultural grass-roots units do not have uniform standards on the valuation of live labor in agricultural costs at year-end financial accounting. Low, so that agricultural costs and operating profit and loss are not true, not easy to compare the economic benefits between various agricultural enterprises, let alone for the state to formulate a policy of agricultural products to provide a reliable basis for the state-owned farms in the year-end financial accounting, to determine A uniform and reasonable valuation as a cost wage standard is necessary.How to determine a more reasonable valuation criteria? Some people according to W = c + v + m formula, the total agricultural