Studies Of Production Cost Control With KuBuQi Dairy Farm

The latest statistics shows that the number of Chinese dairy cattle on hand has exceeded 14 million, the annual total income of single cow on average in 2007 in the model of scale raising was 1459 yuan higher than that in a free-range model, holding 12.6% in free-range models. At the same time, this was the main reason that our country step into the structural adjustment period. On several dairy farms, studies have shown that KuBuQi dairy industry in the same size and form was representative.Papers on the main elements:First, under the guidance of cost control in production theory, it combined with KuBuQi dairy production and management, analyzed the status of dairy cost control of dairy production of the main problems and poor distance.Through cost-control status of dairy research of KuBuQi production, analysing the cost of production of dairy KuBuQi Composition, and KuBuQi farm production cost control, and identifing the focus of dairy farm, at the same time, analysing the main problem in production costs control in KuBuQi farm.The second is to use the theory and method of applied accounting's cost control to make methods of production cost control of KuBuQi dairy farm.The making of the methods of production cost control of KuBuQi dairy farm include mainly pre-cost-control, daily cost control, namely, in-process cost control, and post-cost-control.Pre-cost-control method, is mainly to apply financial accounting cost control theory and method, combined with KuBuQi dairy farm reality, to the raising of the five pieces of preparation work for the rule of making dairy farm production cost control and the proposing of KuBuQi dairy farm direct and indirect cost control methods. The direct cost mainly adopts fixed amount control, while indirect cost is about the pre-control of two of the five indirect costs and pre-control of the other three via elastic budget method.Daily cost control method mainly applied the theory and methods of cost control, considered the actual cattle farm situation, and established cost count method, cost discrepancy method, correcting cost discrepancy method, cost inspecting and pre-discrepancy analysis system.Post-cost control method mainly advanced analytical cost discrepancy method, which formulated correcting measures and advanced running mode for post-cost control. The third, is five measures have been formulated as control measures for reduce raw milk cost in cattle farm.The five main control measures should update their administering theory, implement crew cost manage and over-all cost control. It also should control productive loss, economize water and electricity using, optimize the cattle structure.