A Case Analysis About The Scale Pig-breeding Cost Accounting

Pig breeding industry is an important part of agricultural industry in China,whose healthy development on one hand provides the safeguard for a steady supply of pork,on the other hand also promotes the sustainable development of agricultural economy in our country.Especially after entering the 21 st century,our country not only has become the pig-breeding superpower,but also peremptory the pork consumption superpower.According to the U.S.department of agriculture statistics show that in 2015 China’s production of pork and pork consumption accounts for about half the total of the world,it is to see the importance of the industry and domestic huge consumer market,such as Wenshi,Liuhe,Zhengbang,Yurun group,etc.has been increasing its investment in the pig-breeding plate to strive for more market share.In addition to this,as more and more small and medium-sized enterprises and individuals enter this area,the pig-breeding industry competition is also increasingly fierce in China.Due to the relatively dispersed market share and very fierce competition,the breeding subjects are gradually changing their operation idea from "income-profit" to "cost-profit",the importance of cost is increasing day by day.As one saying that a rising tide lifts all boats goes,the cost accounting which closely related to the cost is becoming more and more brought to the attention of the enterprise.This thesis selects the DZ company which is subordinate to JZ Group,one of agricultural leading enterprises in China as research object.By adopting the combination of theory and case research method,through the in-depth study of DZ company cost calculation,the author preliminary masters the cost accounting of scale pig-breeding,secondly in view of the problems existing in the cost accounting of DZ company puts forward reasonable improvement measures and suggestions,and then on the basis of current cost accounting in DZ company template,the author redesigns a set of relatively standard,intelligent,standardized accounting template by using Microsoft Excel(2016)software,finally according to the shortcomings of study in this thesis,the future research directions are put forward.