Agricultural Products Processing Enterprises, The Cost Of Production Management Studies

Study on cost management of Chinese farmproducerocessed firmGraduate student :Li HuaTutor:Professor zheng ShaofengAbstractWith the world economy developing rapidly, chinese firms face great opportunity and challenge from increasingly growing interal and international market. OnJy these firms which manage in producing superior quality products with much lower cost will get profits and survive in the coming future But in tact, because of the government's full control over the farm produces-through so called pro?curement policy,the resulted short supply farm produces had limited these firms from full development in the past. Meanwhile,for the same reason,cost management of this kind of firms had been in very poor stateOnly with china's reform and opening to the world ,do these firms get incen tives to develop ,So they have attached more and more importance tu cost management ,especially,when the size and scale has been growing larger and larger and the buyer-market has emerged. But some out-dated ideas still have adverse influence on management and the price of farm produce have been going up substantinily during this period These two main factors have raised the cost of processed products ,therefore, the price of products have been higher continuablly .which mitigates chinese farm produce-processed firms competitiveness.Consequently,how to use the knowledge in cluding economics~accounting and management Science and the advantage of the developed cost management model become these firms very right priority . Based on the fundamental principle of cost accounting ,the paper first analyses the developed model and status quo of cost management in the industry Then the paper apply all the information from the above analysis to develop a model for production cost management in chinese farm produce-processed firms and apply this model to investigate a specific caseOn the guide of this thinking ,the paper consists of seven sections;(1)Introduction ; (2)The fundamental princijple of Cost management; (3)Developing a production cost management model for chinese farm produce ?processed firms; (4 )Preproduction cost management; (5)During-production cost management; (6)After-production cost management; (7)The practicable analysis about the designed developing model.