Research On Cost Control Of Agricultural Products Processing Enterprises Under The Background Of China-US Trade Frictions

With the continuous evolution of trade frictions between China and the United States and the intensification of market competition,China’s agricultural products processing industry is facing different impacts from the past.China is a big importer of agricultural products.In the environment of trade friction between China and the United States,China’s domestic agricultural product processing enterprises can not stick to the previous cost control mode,and can not meet the background of the times.The cost control mode is not suitable for the market risks faced by the current agricultural product industry,but also does not meet the strategic needs of the company’s own long-term development.This paper will take China-U.S.trade friction as the background,analyze the current situation of China’s agricultural product processing industry and enterprise cost control,take Jingliang holding’s as an example to analyze the problems and causes of the cost control of agricultural product processing enterprises,and then put forward the countermeasures and suggestions to improve the cost control of agricultural product processing enterprises.This paper uses literature research and case analysis to summarize the current situation of China-U.S.trade frictions and their impact on China’s agricultural products.In addition,it combs the literature to define the concepts of management accounting,cost control,value chain and value chain cost control,and summarizes the relevant theories.Secondly,it analyzes the general situation of trade friction between China and the United States,the development status of agricultural products processing industry and the status of enterprise cost control,and analyzes the impact of trade friction between China and the United States on agricultural products processing enterprises.Then,take Jingliang holding’s as an example to analyze the case.Through the financial data analysis of Jingliang holding’s cost control,it is found that the purchase and storage cost of materials has increased significantly,the cost of product manufacturing is high,the management cost is too high,and the marketing cost has increased too fast.Using the theory of value chain cost control,we find that the main causes of the cost control problems are: the upgrading of trade friction between China and the United States makes the cost of raw material procurement and storage rise,the low professional quality of employees,the lack of research and development ability,the lack of informationize of the company’s management and control system,and the conservative marketing model.Finally,the paper puts forward countermeasures and suggestions on the cost control of agricultural product processing enterprises by using the management accounting theory,making clear to strengthen the strategic cooperation with upstream partners to deal with the risk of trade friction between China and the United States;strengthen the responsibilities and performance assessment of warehousing staff;strengthen the research and development efforts and optimize the production process to reduce production loss;establish the data information management and control system;improve the marketing mode.Combined with the era background of China-US trade friction,help agricultural product processing enterprises to solve the problem of cost control,so as to gain advantages in market competition and constantly create value for the development of the company.