Research On Cost Control Of YG Dairy Milk Enterprises In Datong City

Withthe establishment and development of the socialist market economic system,it has become particularly vital for the enterprises to enhance their competitiveness in China's complicated market economic environment under fierce competition in the international market,especially after the entrance to the world trade system.Long-term development for modern corporationslies in the management and innovation.Small and medium-scale enterprises devoid of capitals have always been at a disadvantage in market competition.Under China's national conditions,small and medium-sized enterprises,as an important force to promote the development of China's socialist market economy,play a critical part in the process of China's economic development.Therefore,through the research of the enterprise cost control in the new environment,more comprehensive and valuable information can be provided for enterprise cost management,which wouldhelp managers to make more accurate operating decisions.As an important part of modern agriculture industry,dairy industry started late in China.With the improvement of people's living standards,diet and living habits also changed,and dairy products have become indispensable in our lives,which has provided favorable conditions for the growth and rising of China's dairy industry.The breeding industry of milk cows hasalso become the mainstay of the dairy industry chain as the Chinese saying in dairy industry goes “The instability of foundation trembles the earth and sways the mountains ".The 2008 “Melamine Incident” prompted the issue of policies to rectify milk source,which standardized the milk source in producing,storage,processing,inspection,sales and other aspects.The generation and implementation of rigid standards not only stimulated consumption but also pushed forward the site construction of milk source bases.Both domestic and foreign dairy enterprises have invested in the construction of large-scale breeding farm to ensure quality and safety of milk source.At the same time,many provinces and cities settled the dairy industry development plan,to pave the way for the construction and development of modern ranch.But in the face of the contradiction between the base construction situations which means large investment and long cycle and rising prices of fodder and labor,many problems emerged: unfair competition among enterprises in upstream and downstream of the industrial chain,controlling and reducing the costs of dairy farm production and operation,improving the overall economic benefits of dairy farming.Because the domestic dairy giant Mengniu,Yili Group built a processing plant in Shanyin County of Shanxi Province,Datong with its natural geographical advantages,has become an important milk source base.Under this circumstance,adopting the research results of related fields and analyzing the cost-driving factors in milk farming enterprises of our city would meet the needs of milk source base construction,lead to a new path of development,and improve the status of enterprise cost management.This paper consists of five parts.The first part is the introduction,which introduces the background and the purpose of the research,presents the research results at home and abroad,puts forward the research methods and ideas,summarizes the innovation of this thesis.The second part is the overview based on the theory of animal husbandry production cost control.This part is the theoretical basis of the thesis,which is divided into four parts: concepts,principles,contents and methods.The third part is case introduction.This part is divided into four aspects.Firstly the author introduces the basic information of Datong YG Dairy Corporation.Then the author analyzes the cost composition and cost benefits.Further on,the author thoroughly analyzes the current situation and existing problems of cost control.Based on the analysis and comparison in the third part,the fourth part mainly focuses on the solutions to the existing problems of YG Dairy Corporation and achieving production cost reduction by improving the cost accounting system and establishing cost control system.The fifth part is the conclusion.This chapter summarizes the main conclusion of this paper,and states the expected effects of modified cost control system.