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Study On Cost Accounting Of Animal Husbandry Products

Posted on:2019-05-07Degree:MasterType:Thesis
Country:ChinaCandidate:R ZhangFull Text:PDF
GTID:2359330542974862Subject:Accounting
Abstract/Summary:PDF Full Text Request
China as a global agricultural power,from history has been developed to today,China's agriculture in the economic field occupies a pivotal position for China's economic strength to contribute a great contribution to other industries is to provide a lot of resources.Agriculture covers a wide range of people,people know agriculture is only narrow sense of agriculture,that is,farming,broad agricultural,including agriculture,forestry,animal husbandry,vice,fishing five industry.In agricultural production,animal husbandry accounts for a large proportion,supporting the basic nutrition consumption of our country.Animal husbandry refers to the animal breeding and catching activities that are carried out in order to obtain various livestock and poultry products.Agricultural production scale,the global economic integration so that we face the dual competition from domestic and foreign markets pressure;then how to better enhance China's agricultural market in the global position,that is,we should be an urgent question to explore.How to fully explore the production potential of cattle enterprises in China to produce more agricultural products,is the current cattle enterprises in China is facing an important issue.If you want to develop in the current environment,we are bound to ensure the quality of agricultural products under the premise of as much as possible to reduce the cost of agricultural products to enhance the core competitiveness of animal husbandry,taking into account the cost of the constituent factors,not only to the cost Reasonable control,but also the cost of accurate accounting.Based on the domestic and foreign data on the cost of agricultural products and the relevant standard system at home and abroad,this paper analyzes the cost of animal husbandry products and analyzes the status quo of animal husbandry in our country and the cost accounting of animal husbandry products.The cost-related items are analyzed and found that there are problems in the animal husbandry products such as cost accounting ignoring the related resource value,the object of costing and calculation period instability,the unreasonable collection and distribution of expenses and the inaccurate cost records in the two-level operation mode,etc.Analyzed the specific reasons for the above problems;for the industry Z animal husbandry company analysis of the company's product cost accounting system,and make an evaluation of the final proposed animal husbandry products should be improved in cost accounting advice,such as clear Animal husbandry product cost accounting principles and calculation period,a reasonable division of product cost accounting object,the product cost and expense allocation and distribution and improve the basic work of cost accounting.So that the industry can better control costs and can be more standardized in terms of cost accounting so as to enhance the competitiveness of enterprises in their peers.
Keywords/Search Tags:animal husbandry, Product cost accounting, biological assets, group accounting
PDF Full Text Request
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