Optimization Research On Production Cost Control Of A Agricultural Company

Since China’s accession to the WTO in 2001,the cost of domestic agricultural production is increasing day by day,and the opening of the market makes the agricultural products from the international market produce increasingly competitive pressure on the domestic agricultural products.The cost question,which is highlighted day by day in agricultural production,has become an important factor that hinders the development of our country’s agriculture.This paper studies the optimization of production cost control in A agricultural company.The research from the theoretical aspect of agricultural business subjects to improve the financial management ability to a certain extent to form a complementary financial management with other agricultural business subjects;in practice,by improving the control level of production cost,it can help enterprises reduce costs,optimize production cost structure,and promote regional economic development.This paper takes A agricultural company as the research object,takes the company’s business philosophy,organizational structure,business process and management status as the background,analyzes the production process,cost composition,management system and control status of the company’s agricultural products,and takes cost drivers and cost composition as the analysis framework,the current production cost control measures of A agricultural company are divided into four cost control categories: price control of materials,quantity control of materials,price control of labor and man-hour control of labor.Under this framework,this paper uses the methods of cost data analysis,management interviews and employee questionnaires to investigate the effectiveness of production cost control in the company.Based on the survey results,it is pointed out that in procurement management,procurement inquiry and price comparison are mere formalities;in production management,material application is not implemented as planned;in land management,land production efficiency is not balanced;and in labor management,there are cost control problems such as waste of labor hours.The causes of these problems are analyzed.According to the problems existing in production cost control and their causes,this paper formulates an optimization scheme for procurement management,production management,land management and employee management based on the optimization model of cost control.In order to deal with the factors that have a potential adverse influence on production cost control,five implementation guarantee content of applying cutting-edge technology in production management,driving agricultural supporting development,cultivating agricultural production personnel,adopting a matrix organization structure and establishing an enterprise culture are put forward.Compared with the existing research on the application of cost management theory in agricultural production,this paper has carried out the application of innovation in the framework of problem analysis,scheme design methods and implementation guarantee content.This provides a more comprehensive and specific idea for the application of cost management theory in the cost control of agricultural production enterprises,which will help similar enterprises to further strengthen cost management and improve cost efficiency in production and operation.