Research On Cost Accounting Of YG Beef Cattle Breeding Professional Cooperative

Since ancient times,China’s agricultural development achievements have been in the forefront of the world.With the implementation of the rural revitalization strategy and the development of agriculture,rural areas and farmers,the economic development of rural areas in China has attracted much attention.As an important force to promote the overall and stable development of rural areas,farmer specialized cooperatives with farmers as the main body play a huge role in the process of accelerating the construction of socialist modern agricultural system.Along with the domestic economic development made significant achievements and rapid development in modern agriculture,farmers’ professional co-operatives unavoidably encounter difficulties in the process of agricultural production and operation and produce a series of problems,and cooperative operators tend to focus on agricultural production and marketing links,focus on product sales profit,to contain less attention in the field of cost accounting of financial accounting,However,cost accounting plays an important role in cooperative operation and development and its research value cannot be ignored.In this thesis,Beef cattle breeding professional cooperative is selected as the research object,and the method of literature analysis,case study and field investigation is used to study the cost accounting.The results show that there are problems such as incomplete cost composition,non-standard cost measurement,chaotic cost collection and distribution,and weak basic work of cost accounting.The reasons mainly include the accounting system of the cooperative to be improved,the uniqueness of beef cattle products,the defects of the cooperative operation mode,and the supervision of relevant departments to be strengthened.Therefore,countermeasures are proposed.These measures include the inclusion of self-owned resources,natural resources and aquaculture pollution into the cost,strengthening the standardization of cost measurement,reasonable cost collection and distribution,and improving the basic work of cost accounting.Through the study of this article,the hope can improve the existing theory of beef cattle breeding professional cooperatives cost accounting,help improve the existing cooperative mode of cost accounting,cost accounting work better and control the cost of beef cattle breeding of cooperatives,to further improve the cooperative beef product quality and market competitiveness,promote the cooperative stable operation and sustainable development.