Analysis Of Cotton Production Cost-benefit In Xinjiang

China is a biggest country of production and consumption of cotton in the world, cotton has an important role in national economic development. As China's the largest cotton production area,63 counties (cities) in 86 counties (cities) in Xinjiang producing cotton annually. Cotton planting area in Xinjiang has increased from 33.41 thousand hectares in 1949 to1409.31 thousand hectares in 2009, production has increased from 5,100 tons to 2.524 million tons, Among the 15 cotton production provinces in China, Xinjiang takes the first place. Since years of unremitting efforts, particularly after the regional party committee determined the policy that "a black and a white" as the focus of the advantageous resources conversion strategy, and with the Strong support of the government to build the country's largest commodity cotton base, cotton production had rapidly developed in Xinjiang.As the most important cotton production base in China, what are the advantages of Xinjiang cotton production than wheat, corn, sugar beets and other food and economic crops? Composition in terms of Cost at home and abroad compared to the main cotton production? What are the main factors which affected cotton production costs of Xinjiang? System to study these issues, for control of cotton production costs of Xinjiang to build high-quality cotton production base, improve agricultural production efficiency, of great significance.In this paper the use of agricultural economics,regional economics and accounting principles following the logic of history and principles of unity,to make the micro and macro analysis empirical research and normative research combining quantitative analysis as well as a number of ways, such as comparative analysis a comprehensive analysis of costs and benefits of cotton production of Xinjiang, and find key impact factor of cost of cotton production of Xinjiang, and to further reduce the cost of cotton production of Xinjiang and management recommendations.This paper was divided into six chapters. Introduction chapter, legislation of this study was to clarify the purpose and significance of this title, A summary of Research at home and abroad to introduce the thesis of the basic ideas, Research methods and basic issues. ChapterⅡ, Select the cost-benefit accounting system of cotton production. Studies on the Distinction between economic costs and the accounting costs,as well as the traditional cost-benefit accounting of agricultural production and existing cost-benefit accounting of agricultural production of the two agricultural production and the difference between cost accounting and it's advantages in China; ChapterⅢto ChapterⅣis the core part of this article, the cost of cotton production and its components to carry out a detailed analysis on the basis of comparative analysis focused on the Xinjiang cotton production costs and income levels and with other regional cost-benefit food and Economic crop production levels, with other major cotton production and the level of cost-benefit of cotton production level of costs and benefits of comparative analysis in detail. ChapterⅤ, focusing on analysis of the impact of Xinjiang cotton production cost-benefit factor. Finally, the full text of the summary of ChapterⅥ, and in accordance with the results of a comparative analysis of cotton production to reduce costs and improve efficiency of production and operation of a few countermeasures.