Research On Cost Management Of Aquaculture Industry Based On Value Chain

The issue of "agriculture,rural areas and farmers" has always been one of the key concerns of the country.Encouraging the development of local agriculture and the construction of agricultural business entities is an important measure for the country to achieve poverty alleviation and carry forward the rural revitalization strategy.Cost management is a key factor for agricultural products companies to gain a competitive advantage.Based on the value chain theory for cost management,agricultural business entities can quickly find the focus of cost management,and plan cost targets accordingly.This paper adopts the research methods of documentary research,field research and case research.It is based on the research of domestic and foreign experts and scholars on fishery value chain,value chain cost management and agricultural business entities,and combined with constraint theory and production lean theory.The local star organization Q Cooperative in Gaochun,which is mainly engaged in the breeding of characteristic river crabs,was used as a case study object.Through research,this paper found that limited by the characteristics of the aquaculture industry,the development level of cooperatives,and the impact of internal and external environments,Q cooperatives adopted a budget-based target cost management method.In the past,its cost management was mainly based on experience and historical data.The Q cooperative has achieved effective control of seed costs through a vertical integration strategy,but its cost management is still relatively rough.It has internal problems such as current infrastructure construction that is not conducive to cost management optimization,lagging human resource management,procurement models that are prone to waste,insufficient breeding process control,and stagnant construction of online marketing channels.t the same time,in view of the external relationship of the Q cooperative,it is currently facing problems such as insufficient control of supplier selection,slow expansion of the source market,and lack of attention to competitors.In response to the above problems,Q cooperatives can consider optimizing cost management by trying out activity-based costing,improving material procurement methods,increasing revenue and reducing expenditures in production links,optimizing sales management activities,and adopting benchmarking management methods.At the same time,Q cooperatives can ensure the results of cost management optimization by improving the knowledge structure of employees,implementing employee incentive mechanisms,and establishing an information sharing center.This article aims to study the cost management activities of Q cooperatives in the whole business process,analyze the problems in its cost management based on the value chain theory and put forward optimization suggestions,so as to explore the current agricultural business entities in the development of local characteristic agriculture,especially aquaculture industry.At the same time,it provides cases for the related research of aquaculture industry and cooperatives in the value chain cost management,enriches the existing research content,and exerts certain reference value.