The study on the farming planning that incorporated analysis of cost variance and cost management

本研究的目的是构建包含成本管理的耕作计划。因此，本研究提出的耕作计划方法，引用了约束理论中产能核算的思路。该方法使用单位成本的标准数据集和生产资料随规模变化的投入来制定生产计划。然后，起草反映其生产计划的财务计划。此外，本研究还构建了一个程序，将生产资料的投入和农产品的产出数据汇编到数据库中。

A purpose of this study is to construct the farming planning that incorporated cost management. Therefore this study showed the farming plan method that quoted the way of thinking of the throughput accounting in the theory of constraints. This method drafts production planning using the standard data set of the unit cost and input of production material changing in response to a scale. Then, it drafts financial planning that reflected its production planning. In addition, this study constructed a program to compile data about the input of production material and the output of agricultural products into a database.