| Citrus is an important economic crop in our country which plays an important role in farmers’enrichment and rural vitalization.But at present,our country citrus production is still mainly by smallholders dispersing,which won’t favor the large-scale,professionalization and standardization of the industry.Therefore,from the beginning of this century,Chongqing took the lead in establishing a large number of large-scale citrus enterprises in order to solve the contradiction between small farmers’decentralized management and large market.However,after years of operation,the problem of high operating cost of Chongqing citrus enterprises is very prominent,which restricts the healthy development of enterprises.It is worth studying,analyzing and solving.Agricultural production is affected by the natural environment,uncontrollable and difficult to control many factors,and citrus production also has problems such as fast variety renewal,short shelf life of fruit and easy loss,cost control of citrus enterprises not only need to cut down expence and reduce loss,but also need to constantly update varieties to improve efficiency.Based on the study of domestic and foreign cost control theories and related research,this paper selected a representative Chongqing GLA Fruit Industry Co.,Ltd.as the case enterprise.Taking the company’s citrus products as the object,the cost control research was conducted to explore the situation of cost control in the large-scale production process of citrus enterprises,to understand the cost composition,and to reveal the causes of cost generation.According to the characteristics of citrus production,this paper analyzed the situation of cost control of GLA’s citrus products from the three chains of pre-production,in-production and post-production,and pointed out the deficiencies of concept and system construction in cost control,as well as the existing problems in the cost control of planting,processing,circulation and period.Then,the cost structure,variation trend and influencing factors of the company since its establishment were analyzed.The results showed that the company’s operation cost was high.GLA was established in Oct.2015,and its citrus trees began fruiting in 2018.The total cost of each year was 6432.08 RMB yuan,6926.98 RMB yuan,7950.23 RMB yuan and7725.86 RMB yuan per 667m~2during 2018-2021.From 2015 to 2021,the cumulative cost of each chain accounted for 73.35%of planting cost,5.24%storage and transportation cost,6.36%circulation cost,and 15.05%period cost.There were many costs and no benefits during 2015-2017 before the citrus trees fruiting,and during2018-2021 fruiting years,the benefits were greater than the costs in 2018-2020,but less than the costs in 2021.The total expenditure was greater than the incomes.Low yield per unit area(874.1-1308.1kg/667m~2)led to excessive cost sharing per kilogram of fruit,which was one the main reasons for the high overall cost.In view of the problems existing in the cost control of GLA’s citrus products,starting from the whole chain cost control and the whole cycle target cost management,the cost control measures and suggestions were put forward in the three chains of pre-production,in-production and post-production.In the pre-production chain,the implementation of soil improvement and infrastructure improvement,introduction and promotion of new varieties,relinquish the lease of unsuitable land,etc.In the chain of production,to introduce and popularize economizing and labor-intensive production technologies,to promote mechanized production,to improve the efficiency of material use and implement a system of rewards and punishments that can effectively arouse the enthusiasm and initiative of workers.In the post-production chain,it should reduce the loss of fruit commercialization processing,storage and transportation,and reduce wholesale proportion and increase the proportion of direct sales in order to implement value-added marketing. |
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