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Research On Cost Control Of Pig Enterprises Under The Full Industry Chain Strategy

Posted on:2024-05-14Degree:MasterType:Thesis
Country:ChinaCandidate:P P LiFull Text:PDF
GTID:2543307103953909Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the past few years,the outbreak of diseases such as African swine fever and COVID-19,as well as market fluctuations,have posed serious challenges to the pig industry.The increasing cost pressure has become one of the key issues for the survival and development of pig enterprises.In2022,the "Opinions on Further Strengthening and Improving the Informatization of Agricultural Product Industry Chains" proposed to accelerate the integration of agricultural informatization and industrial informatization,optimize supply chain and industrial chain management,reduce costs and increase efficiency.The proposal indicates that full-industry chain management is considered one of the effective ways to solve cost control problems.Previous studies have shown that the implementation of full-industry chains can have a positive impact on enterprise cost control and can realize value creation for enterprises.So,why does the implementation of full-industry chains help companies control costs? From what aspects can it promote companies to carry out cost control? To study the above issues,this paper adopts a case study method,taking Muyuan as the case study object,aiming to provide guidance for Muyuan and other pig enterprises to further control costs through research on cost control under the full-industry chain strategy of Muyuan,supplement relevant theories on the full pig industry chain and cost control,and provide reference for the upgrading of pig industry cost control.This article elaborates on the implementation path of the full industry chain of Muyuan Foodstuff Co.,Ltd.(Muyuan)and conducts a case study on how the industry chain affects cost control,and how cost control is implemented under the full industry chain strategy.Firstly,a linear regression model is used to analyze the factors influencing Muyuan’s cost control,and these factors are traced throughout the entire industry chain.Then,based on the theories of economies of scale,transaction cost,synergy effect,and information asymmetry,the mechanism of Muyuan’s full industry chain on cost control is introduced from the perspectives of upstream,midstream,downstream,and overall of the swine industry chain.Finally,the entropy method is used to compare and analyze the cost control of Muyuan horizontally and vertically,and the cost control effect of Muyuan is analyzed.The research results show that: First,Muyuan’s cost control is related to the implementation of the full industry chain strategy;Second,the implementation of the full industry chain strategy has a positive effect on Muyuan’s cost control;and third with the increase of subsequent swine output under the implementation of the full industry chain strategy,Muyuan’s cost advantage will become more and more prominent.The full industry chain implementation of Muyuan provides reference for Chinese swine enterprises to implement the full industry chain and cost control,helping enterprises achieve the unity of "full industry chain" and "cost control."...
Keywords/Search Tags:Cost control, Full industry chain, Pig farming enterprises
PDF Full Text Request
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