농산물의 원가계산 사례와 교육 활성화에 대한 연구

Abstract

An important assignment of today‘s agricultural management is about expanding sales to consumers by enhancing the agricultural product’s cost competitiveness. One of the methods to achieve that goal is to reduce cost of production and enhance agriculture‘s competitiveness. In this research, we examine cost accounting system and cost accounting cases of agricultural products, and suggest a change in recognition on agricultural products’ concept of costs and application methods in terms of agricultural cost accounting. Our analysis on cost accounting recognition showed no statistically significant differences. However, in terms of recognition on standard cost applicable to agriculture, compared to fruit farmers, livestock farmers had higher recognition on standard cost regardless of experience. For corporate agriculture, farmers under 5 years experience had no difference on standard cost recognition between livestock and fruit farmers, whereas for farmers with 5+ years of experience livestock farmers had higher recognition than fruit farmers. These results reveal that agricultural managers in Korea lack any basic concept of cost of production when managing agricultural businesses. Therefore, in order to develop agriculture with high potential to grow, government must activate agricultural cost accounting by expanding cost accounting education so that agricultural farmers and managers can efficiently manage their agricultural businesses.