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| 基于作业成本法的秸秆收贮运成本分析研究——以江苏省为例 |
| Analysis on Straw Storage and Transportation Cost Using Activity-Based Costing: A Case Study of Jiangsu Province, China |
| 投稿时间：2017-01-02 |
| DOI：10.13254/j.jare.2017.0001 |
| 中文关键词: 秸秆，作业成本法，成本核算，收贮运作业 |
| 英文关键词: straw, activity-based costing, cost accounting, storage and transportation operation |
| 基金项目:江苏省农业自主创新资金（CX（12）1002） |
| 作者 | 单位 | E-mail | | 王雪 | 江苏省农业科学院农业资源与环境研究所, 江苏省农业废弃物资源化工程技术研究中心, 江苏 南京 210014 | | | 杜静 | 江苏省农业科学院农业资源与环境研究所, 江苏省农业废弃物资源化工程技术研究中心, 江苏 南京 210014 | | | 吴华山 | 江苏省农业科学院农业资源与环境研究所, 江苏省农业废弃物资源化工程技术研究中心, 江苏 南京 210014 | | | 奚永兰 | 江苏省农业科学院农业资源与环境研究所, 江苏省农业废弃物资源化工程技术研究中心, 江苏 南京 210014 | | | 常志州 | 江苏省农业科学院农业资源与环境研究所, 江苏省农业废弃物资源化工程技术研究中心, 江苏 南京 210014 | czhizhou@hotmail.com |
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| 中文摘要: |
| 偏高的收贮运成本制约着秸秆产业化利用可持续发展。为揭示秸秆收贮运成本的构成，本文以江苏省盐城建湖、扬州高邮、无锡宜兴等 3 家秸秆收贮企业实地调研数据为样本，采用作业成本法，对小麦与水稻秸秆收贮运成本作了比较分析。结果表明：3家企业小麦和水稻收贮运成本平均为 148.5 元·t-1 和 116.8 元·t-1，麦秸收贮运成本高于稻秸。在麦秸收贮运成本中，田间收集成本占 52%，运输成本占 21%，贮存成本占 27%；水稻秸秆田间收集成本占 48%，运输成本占 21%，贮存成本占 31%。田间收集成本所占比重最高，其次是贮存成本，再其次是运输成本，提高秸秆田间机械化收集水平是降低收集成本最有效途径。 |
| 英文摘要: |
| The high storage and transportation costs restrict the sustainable utilization of straw industrialization. In order to reveal the composition of straw storage and transportation costs, this paper took the field survey data from three straw storage enterprises in Jiangsu Province, Yancheng Jianhu, Yangzhou Gaoyou and Wuxi Yixing as the samples, using the activity -based costing method, made the comparative analysis to the storage and transportation costs of wheat and rice straw. The results showed that the average storage and transportation costs of these three were 148.5 yuan·t-1 for the wheat and 116.8 yuan·t-1 for rice, the cost of wheat straw was higher than that of rice straw. In the storage and transportation cost of wheat, field collection cost took 52%, transportation cost took 21% and storage cost took 27% while the percentages were 48%, 21% and 31% respectively for rice. So the field collection cost was the highest, followed by the storage cost and the transportation cost. According to the cost analysis, it was concluded that the mechanized bundling and loading operation under the condition of the straw field collection operation would greatly reduce the collection cost and improve the collection efficiency. In the process of transportation, it was more cost-effective to use high-capacity truck than farm tractor, and to save the cost of vehicle purchase than renting. In storage operation, low-cost land should be selected; on the other hand, the flow rate of straw preprocessing should be increased to reduce the straw loss of storage. Crop straw is an important renewable resources. So reducing its circulation in the cost of operating details, optimizing its circulation can protect the healthy development of straw industry chain. |
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