The Research About The Dairy Industry Control Of Operating Costs In Rongchang Yuanjue Town

China's "fifth"period, a major science and technology projects at the national dairy industry, dairy science and technology demonstration projects and other home directly under the impetus in the number of China's dairy industry achieved rapid growth.In 2004, milk output reached 23.684 million tons,11.08 million cows on hand, the current number of dairy herds exceeded 14 million so far completed.Meanwhile, China's dairy farming have gradually entered into the structural adjustment period.Rongchang how much sleep during the structural adjustment scale dairy farms in the town of the same size and form of development the industry is typical.Papers on the main elements:First, under the guidance of cost control in production theory, it combined with Rongchang Yuanjue town dairy production and management, analyzed the status of dairy cost control of dairy production of the main problems and poor distance. The second is to use the theory and method of applied accounting's cost control to make methods of production cost control of Rongchang Yuanjue town dairy farm.With the town of dairy farms far from the actual sleep study and put forward the development of the town dairy farm production and cost control system should be done before the number of preparatory work, developed the town of dairy farms far vision control direct costs and indirect costs of control methods. Fixed direct costs are mainly controlled by the indirect costs are mainly the cost of the five indirect cost of two prior control by the budget of the other three methods in advance with flexible budget control.Pre-cost-control method, is mainly to apply financial accounting cost control theoryand method, combined with Rongchang Yuanjue town dairy farm reality, to the raising of the five pieces ofpreparation work for the rule of making dairy farm production cost control and theproposing of Rongchang Yuanjue town dairy farm direct and indirect cost control methods.The direct costmainly adopts fixed amount control, while indirect cost is about the pre-control of two ofthe five indirect costs and pre-control of the other three via elastic budget method.Daily cost control method mainly applied the theory and methods of cost control, considered the actual cattle farm situation, and established cost count method, costiscrepancy method, correcting cost discrepancy method, cost inspecting and pre-discrepancy analysis system.Post-cost control method mainly advanced analytical cost discrepancy method,which formulated correcting measures and advanced running mode for post-cost control.The third, is five measures have been formulated as control measures for reduce raw milk cost in cattle farm.The five main control measures should update their administering theory, implement crew cost manage and over-all cost control.It also should control productive loss, economize water and electricity using, optimize the cattle structure.