| With the steady development of China’s economy and the steady improvement of production technology,the development of agricultural enterprises is rapid,agricultural enterprises are emerging like mushrooms,agriculture is not only China’s pillar industry,but also the guarantee of China’s good and rapid economic development.In the early stage of agricultural enterprise development,relying on the help of national policies to achieve certain market advantages.However,in recent years,due to the impact of the COVID-19 epidemic,the profits of the agricultural product production industry have been less than expected,and even some agricultural enterprises have faced the dilemma of loss and closure.Seasonality and regionality are the obvious characteristics of agricultural enterprises,agricultural enterprises are seriously affected by climate and seasons,coupled with their widespread phenomenon of "heavy technology,light management",agricultural enterprises also show the characteristics of high input and low labor utilization rate.In the context of the coexistence of challenges and opportunities for agricultural enterprises,it is worth pondering how agricultural enterprises can effectively reduce production costs and improve economic profits.Based on this,agricultural enterprises should analyze the current production costs,and use the cost-benefit analysis tool to conduct comprehensive research on the costs,business volumes and profits of enterprises,so as to more effectively help agricultural enterprises to carry out accounting forecasts,decision-making and planning to manage production and operation.When calculating and analyzing the cost,business volume and profit of agricultural enterprises,agricultural enterprises can effectively analyze the product structure,cost management and business volume related issues in the operation process of agricultural enterprises,and carry out financial analysis according to the actual situation of the enterprises themselves,and actively help agricultural enterprises formulate business strategies,reduce the operational risks of enterprises,improve the profitability of enterprises,and improve the operating status of enterprises.Taking Mengzhou Golden Corn Co.,Ltd.as the case analysis object,this thesis focuses on the application of the cost-benefit analysis method to study the operation status of Mengzhou Golden Corn Co.,Ltd.and puts forward countermeasures after briefly introduces and analyzes the background and significance of the thesis,the current research status at home and abroad,and the relevant theoretical basis,etc..When using the quantitative cost-benefit analysis method to analyze the case company,the cost status analysis is first carried out by the univariate straight-line regression method,and then the mathematical model established by the quantitative cost-benefit analysis is used to calculate the capital preservation point,the poly point and the safety margin of Mengzhou Golden Corn Co.,Ltd.,and finally the actual production and operation data of Mengzhou Golden Corn Co.,Ltd.is analyzed by combining quantitative and qualitative methods,according to the actual data of the company.Provide some relevant rationalization and improvement suggestions for the company’s production and operation,such as improving the production structure of agricultural products and adjusting the production process technology of agricultural products,etc.,and further optimize production and operation decisions,thereby improving the production and operation status of Mengzhou Golden Corn Co.,Ltd.As an important tool for enterprise operation and management,the quantitative cost analysis method is convenient for agricultural enterprises to grasp the actual operation situation more accurately,and the effective use of the quantitative cost analysis method can improve management efficiency and effectively improve the management ability of agricultural enterprises.It is hoped that it can provide reference significance for Mengzhou Golden Corn Co.,Ltd.and related similar enterprises by the analysis of this thesis. |
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