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Study On The Production Cost Control Of Wzhong-he Cattle Farm

Posted on:2021-01-02Degree:MasterType:Thesis
Country:ChinaCandidate:W W ChenFull Text:PDF
GTID:2393330605950319Subject:Accounting
Abstract/Summary:PDF Full Text Request
The development of dairy industry is closely related to people's livelihood,and it is also an indispensable symbol industry for a strong nation.However,compared with American dairy cattle breeding enterprises,the production cost of Chinese dairy cattle breeding enterprises is higher,which leads to higher product prices and greatly restrains the consumer demand for dairy products.Dairy cattle breeding is the key link of dairy industry,strengthening the production cost control of dairy cattle breeding enterprises is an important measure to balance domestic milk supply and demand,and to control the fluctuation of milk price.This paper analyzes the composition of the production cost of Chinese dairy cattle breeding enterprises through case analysis,taking the production cost of American dairy farms as the standard cost,and analyzes the reasons for the gap between the production cost of Chinese and American dairy cattle breeding enterprises,the key points and measures of cost control in Chinese dairy cattle breeding enterprises were put forward.The research content mainly includes the following aspects:The first is to analyze the production cost and its control status of Chinese dairy cattle breeding enterprises.Taking Zhong-he-W cattle farm as an example,this paper analyzes the composition of production cost of dairy cattle breeding enterprises,and points out the key points of cost control.It is considered that the feed cost,medical and epidemic prevention cost,labor cost,depreciation cost of fixed assets,maintenance and repair cost,fuel and power cost should be paid attention to in the composition of production cost.The second is about the production cost gap between American and Chinese dairy cattle breeding enterprises and the analysis of the causes.This paper analyzes the production cost of American dairy cattle breeding,and compares the cost with the average production cost data of American large-scale dairy cattle breeding enterprises as compared with the production cost of Chinese dairy cattle breeding enterprises,find out the key point of the cost gap,and analyze the reason of the cost gap on this basis.It is found that the cost of feed,medical treatment and epidemic prevention,Labor and fuel and power for large-scale dairy cattle breeding enterprises in China,including wzh cattle farms,are higher than those in the United States to varying degrees,the main causes of the cost gap are the difference of feed raw material cost,the difference of artificial efficiency,the difference of feed conversion efficiency,the difference of social service system,the difference of feeding method,the difference oftechnology and the difference of policy..The third is to analyze the production cost control measures of Chinese dairy cattle breeding enterprises.The main measures of production cost control in Zhong-he-W cattle farm were analyzed.Considering the common cause of the cost gap between Chinese and American dairy cattle breeding enterprises,the current production and operation situation of wzh cattle farm and the current production cost situation,and the feasibility experience of low-cost cattle breeding in the United States,the measures in this part mainly include improving feed conversion rate,improving labor efficiency,controlling labor cost,strengthening the consciousness of preventing bovine epidemic disease to reduce mortality rate,and applying technical means,in addition,according to the current situation of cost control in Zhong-he-W cattle farm,it is proposed to make effective use of management means to strengthen cost control,the measures in this part mainly include strengthening supervision and management,strengthening budget management and establishing effective incentive mechanism.
Keywords/Search Tags:Cost Control, Production Cost, Cow Breeding, Cost Gap
PDF Full Text Request
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