Research On The Cost Accounting And Control Of Big Husbandry Animal Companies

Because of its vast land and rich resources,China has been the world's recognized animal husbandry country.Not only the vigorous development of animal husbandry has greatly promoted the development and progress of China's agricultural development,but also played an irreplaceable role.Because the animal husbandry has provided the necessary agricultural development's resource of nutrients,funds,but also provided the necessary resource in the early years of non-mechanical farming era.So how to develop animal husbandry's competitiveness in international market more rapidly and rationally,is the current issue which should be deeply studied by our country.According to the relevant international standards,animal husbandry can be regarded as a branch of agriculture.The academic area divides agriculture into the following parts: animal husbandry,forestry,fishery and planting,etc.The products produced in those industries have distinctive features.They are known as livestock products,forest products,fishery products and planting products etc.This study mainly discusses the current situation of the development of the animal husbandry enterprises' cost accounting and cost control in our country,and studies the relevant contents of animal husbandry products deeply.Through deep research of the content and information of animal husbandry products' price and quality to evaluate the current competitiveness of the livestock industry.According to the research,the quality level of the same kind animal husbandry's products is very close.Therefore,in order to improve the competitiveness of animal husbandry products,the crucial way is to control their price and cost.Therefore,reasonable cost accounting and the cost controling system's adoption and popularization is particularly important.In some level,husbandry animal products' cost accounting and control can directly determine the future development of animal husbandry enterprises.However,animal husbandry products' cost accounting progress and content are extremely complicate.On the other hand,due to the objective conditions' restrictions of the industry,there are great shortcomings and deficiencies in the theoretical system and the implementation methods of animal husbandry products' cost accounting and control.And there didn't form a popularized,scientific and reasonable cost accounting system and relevant cost control measures.With the development of agricultural economy,China has enacted and implemented the cost accounting method of agriculture,namely "agricultural enterprises' accounting method".The formal issue and implementation of this law symbolized that the cost accounting of our country's agricultural products has stepped into a new chapter,especially for animal husbandry.Those methods deeply promoted our country's husbandry animal industry's development healthily and rationally.This paper first introduces the content of international accounting standards about animal husbandry products' cost and our country's agriculture and animal husbandry's current development situation,then deeply studies the domestic and foreign researches about animal husbandry products' international accounting standards,cost accounting and cost control as well as the concept of animal husbandry's products cost,the basic theory of cost accounting and cost control.On this basis,the paper expounds the cost accounting system of Australian's Kidman Corporation's animal husbandry products and the specific cost control measures,which is combined with our country's newly accounting standards and methods of animal husbandry products to analyze domestic large animal husbandry enterprises' current situation of cost accounting and control.On the basis of the conclusion,the paper chooses ZD Company,a large animal husbandry enterprise in China,as an example.Analyzed the principle of breeding chicken's accounting,the depreciation methods of breeding chicken and breeding pigs,and the specific accounting data of a batch of fattening pigs.On this basis,a new method of accounting for animal husbandry products is put forward.And this paper also studied ZD company's operating profit and loss,sales and profit trends and production costs in recent years,and find problems and try to put forward solutions of the cost control..