关键词: 粮食安全, 粮食安全, 耕地压力指数, 土地资源承载力, 河南省

Abstract: To obtain the accurate cost information of greenhouse vegetable factory production, value chain theory and activity-based costing are introduced into the greenhouse cost management research. Greenhouse operation center and operation motivation were designed for the greenhouse activity cost chain, combined with the greenhouse vegetable agronomy characteristics. Three kinds of vegetables, including bean, cabbage and chrysanthemum were planted in greenhouse of Lin’an, Zhejing Province from autumn and winter 2017-2018. The cost collection, cost distribution, cost quota, cost of product were calculated, and their value assignment was analyzed. It was shown that compared with the traditional cost method, the twist amount of these 3 kinds of vegetables was 0.04, -0.43 and 0.53, respectively. Their difference rate reached 3.33%, -18.14% and 30.11%, respectively by using activity-based costing. The method helps identify the value operation in greenhouse value chain, and can accurately measure the cost of operation, which can be used as a cost accounting method of greenhouse agriculture. This research is an exploration for the transformation of greenhouse cost management from extensive to lean.