Research On Animal Husbandry Agricultural Product Cost Accounting

Our country is an agricultural country. It provides a lot of money and materials to many other industries. However, it is a significant pressure on agriculture in the increasing fierce market competition. We need to face the dual pressures of foreign and domestic market competition when our country accessed to the WTO. We should discuss the problem how to improve the market competitiveness of agriculture in our country now. Our agriculture can be divided into farming, fishing, forestry, animal husbandry and so on. It covers a broad content. The output products of different industries are also different. They will be divided into plant products, aquatic products, forest products, livestock products and so on. We mainly discuss agricultural products here. We can examine the competitiveness of agricultural products from the two factors the price and quality. The competitiveness of agricultural products is concentrated on the price in this modern quality relatively equal. Agricultural product cost control the prices of agricultural products. Agricultural product cost is the sum for agricultural products consumed by the living and various input materials. It includes various fees paid in money and material. For example, the agricultural products are produced by the production management related cost spending and a variety of different materials. In another words, we have to accurate accounting of agricultural product cost in this fierce market competition. We should consider the agricultural costs constitute factors and find the way to reduce the relevant cost of agricultural products reasonably.Reviewing the literature of agricultural cost at home and abroad and using the quantitative research method, we check the Shanghai and Shenzhen two cities33involved in animal husbandry industry of agricultural companies’annual reports in2013. We use the research method is a combination of qualitative and quantitative.We carried out a statistical analysis on the cost of agricultural products. There are some issues to be solved, such as the agricultural companies accounting object and calculation period are not clear, the project cost is not detailed and so on. Analyzing the specific cause of these problems, at the same time, drawing the lessons from Canadian livestock produce cost accounting method. Finally pointed out that agricultural product cost accounting safeguards against animal husbandry, such as according to the agricultural characteristics of the agricultural products divided into animal husbandry, formulating and improving the agricultural product cost accounting norms and so on. It makes the agricultural produce costing of companies in animal husbandry industry more standard improve the quality of agricultural enterprises accounting of agricultural products. It could promote agricultural enterprises cost control on agricultural products and improve their competitiveness.