Design And Implementation Of Cost Accounting Based On Animal Husbandry Management

At a time when China’s economy is rapidly taking off,the total income of the people from cities to villages has increased year by year,and the consumption demand for all kinds of livestock meat products has continued to increase.As a result,animal husbandry,especially the livestock breeding industry,has started to grow rapidly.Many agricultural enterprises see its bright future,have increased the investment in livestock breeding.This led to the transformation of production mode,livestock breeding enterprises to integrate discrete households,concentration of human and livestock resources,and expand the scale of production.Industry standards are becoming clearer and it is increasingly difficult to maintain existing markets and capture more shares.For livestock breeding enterprises,reducing production costs is an important way to expand benefits when production is growing.Therefore,we should improve the cost accounting methods of enterprises,adopt a powerful cost accounting system tailored for enterprises,and make use of information technology to make the cost information of enterprises fully meet the needs of daily management and strategic decisions.And further obtaining cost advantage is an effective way out for livestock breeding enterprises to deal with the fierce environment.This paper originates from the research of echelon,designs and implements an efficient and and standardized cost accounting system for livestock breeding enterprises according to the actual needs of a certain agricultural and animal husbandry development enterprise.It can accurately collect and audit the cost information of each node of the production process,improve the accounting speed of the financial personnel,make the enterprise see clearly the flow and change of the cost,and find the way to save the cost.This paper mainly discusses the design idea and technical realization scheme of the cost accounting system for livestock breeding.Considering the actual demand of the enterprise,the whole frame and each functional sub-module of the system are designed.Finally,the development and implementation of the software system are illustrated graphically and verbatim.At the same time,the cost accounting is combined with the privilege management technology of the system,and the task,role and access authority of the system are controlled by the privilege management technology.By combining the actual business flow and cost accounting needs of the enterprise,the system is divided into five functional parts: basic information management,material requisition management,material purchase management,material inventory management,cost accounting management and so on.Then,the use cases of each function block are described by using object-oriented method.Among them,the basic information management sub-block is responsible for maintaining the company’s employees,feed and drug basic information and user account information,and sets the authority to control the specific operation behavior of the users;the material requisition management sub-block mainly puts forward the purchase application and the approval request for the feed and the medicine;material purchasing management sub-block is responsible for purchasing feed and medicine and applying for payment;the material inventory management sub-block includes stock warning alerts,feed and medicine entry,materiel requisition and exit approval;based on various documents and the actual consumption of materials,the cost accounting management sub-block calculates the production cost of the product,and further calculates and counts the monthly expenditure cost,quarterly expenditure cost and annual expenditure cost of the enterprise,and generates statistical reports to provide decision making.The five modules realize the real-time and correctness of cost accounting together.Finally,according to the whole process and life cycle of task execution,the test cases are used to verify whether the accounting of the actual production cost of the enterprise is correct.After a trial run for a period of time,the function of each module of the system is correct,the user interaction experience is good,the components of the cost can be adjusted reasonably according to the actual consumption cost,the cost can be optimized,and the management effect and supervision ability of the enterprise can be improved.