Research on the Costs Index Compilation of Flue-cured Tobacco Production for the Tobacco Farmers

Abstract

The existing cost accounting system of flue-cured tobacco production is no longer applicable to the cost accounting of modern tobacco agriculture. Firstly, the new changes in tobacco leaf production are deeply discussed. Second, the model of the production cost index of tobacco farmers is established. Third, the procedure and formwork of the compilation of the cost index are provided. Finally, the case studying, in Anshun city of Guizhou Province, show that the model of cost index and the analysis formwork are helpful for farmers to effective control the costs in the whole tobacco production process.