关键词: 作业成本法, 农业企业, 质量成本核算

Abstract: In the management of agricultural enterprises, quality cost accounting plays a key role in quality management decision. Taking JH company as an example, based on Activity-Based Costing, the application of Activity-Based Costing in the quality cost accounting of agricultural enterprises was analyzed by constructing a mathematical calculation model of Activity-Based Costing. Comparing the results of Activity-Based Costing and traditional costing,the results showed that Activity-Based Costing could calculate the corresponding cost of each product and provide information basis for enterprise management. Therefore, it is necessary to strengthen the basic work of quality cost accounting of agricultural enterprises, establish quality cost assessment system, and realize quality cost information sharing and communication, so as to make the Activity-Based Costing play a role in the quality cost accounting management of agricultural enterprises.

Key words: Activity-Based Costing, agricultural enterprises, quality cost accounting