Study On Cost Accounting Of Large-Scale Dairy Farming Enterprises

With the development of society,our agriculture is constantly structural adjustment to meet modern people’s demand for agricultural products.Under the policy strong support,the development momentum of dairy cow breeding in China is very strong.But in the rapid development at the same time also exposed many deficiencies.With the increasingly fierce market competition,many domestic free-range dairy farmers have been eliminated,and more and more large-scale dairy farming enterprises continue to emerge.In recent years,due to the impact of COVID-19,large-scale dairy cattle enterprises also face challenges.Therefore,when decision makers of dairy farms make decisions based on cost accounting information,the accuracy of cost accounting information is an important factor for their stable development,which requires them to be more accurate,comprehensive,reasonable and scientific in cost accounting.This paper takes the Spring field dairy farm as the research object,uses the method of literature to comb the current situation of dairy farming costs and biological assets accounting at home and abroad,and defines the concepts of large-scale dairy farming,dairy farming costs and dairy industry cost accounting characteristics.In addition,Mastering the connotation of cost and the cost accounting content of large-scale dairy farming enterprises under the current standards will lay a theoretical foundation for studying the accounting system of Spring field dairy farming.Through the case study of spring Tian Muye cow farm in cost accounting,found that physical flow lag and the cost accounting,unreasonable distribution of indirect expenses summarize,rough feed cost accounting,cost accounting practical difference,cost accounting basic data shown is not perfect and the lack of environmental problem such as cost project,puts forward concrete solving measures and reasonable Suggestions.