Full-chain Cost Control of Origin-based Fresh Processing Projects for Chinese Medicinal Materials from the Perspective of Business-finance Integration

Abstract

Driven by policies for the inheritance and innovative development of traditional Chinese medicine, the value of origin-based fresh processing of Chinese medicinal materials in improving quality and efficiency has become increasingly prominent. At present, fresh processing projects generally suffer from problems such as extensive cost accounting, fragmentation of business and financial data, and the absence of quality cost accounting, making it difficult for cost management to effectively support operational decisions. In view of this, from the perspective of business-finance integration, this paper constructs a closed-loop framework for full-chain cost control featuring“pre-planning – in-process control – post-analysis.”Centering on this framework, implementation pathways are proposed from three dimensions: refinement of the accounting system, integration of data links, and systematization of value management. These include establishing a batch- and process-based activity-based costing system, building a full-chain data traceability mechanism, and constructing a value management system that coordinates quality and cost. This study enriches the application scenarios of management accounting in the field of Chinese medicinal material agriculture, provides theoretical reference and practical guidance for the transformation of origin-based fresh processing projects from extensive operation to refined management, and holds significant practical implications for promoting the standardized and high-quality development of the Chinese medicinal material processing industry.