Research On Production Cost Control Of Dairy Farming Enterprises

In recent years,China and New Zealand,Australia,respectively,signed the Sino-Singapore and China-Austria FTA agreement.China's New Zealand milk powder tariff is almost zero,the tariffs on Australian dairy products is also very low.This economic and trade so that the internationalization of China's dairy industry to improve the same time,but also to the Chinese dairy industry has brought a great impact.According to the International Dairy Union(IFCN)statistics show that in 2016 the world's original milk price of 1.57 yuan per kilogram.While the price of Chinese raw milk per kilogram is about 3.7 yuan,more than twice the global milk price,leading to the international competitiveness of China's dairy industry is weak.Analysis of the reasons,mainly Chinese raw milk production costs higher.From the horizontal comparison,the cost of Chinese raw milk per kilogram of 2.5-3.5 yuan,respectively,than New Zealand,the United States,the Netherlands higher than 100%,60%,50%.From the vertical comparison,ten years the cost of raw milk in China showed a rising trend year after year,in 2016 than in 2006 rose 65%.The original milk costs unsatisfactory,the root cause of dairy farming enterprises failed to form a comprehensive,systematic and effective production cost control system.In this context,attention to dairy farming enterprises production cost control research,to reduce the cost of raw milk,improve economic efficiency and enhance market competitiveness is of great significance.In this paper,the following problems were studied:1.Based on the knowledge of accounting and financial cost management,this paper introduces the basic situation of the pasture in combination with the actual production and operation of WH Ranch in Inner Mongolia.In addition,through the field investigation and research on the production cost control situation of WH pasture,the present situation,economic benefit and breakeven point of the pasture are analyzed,and the key points of the ranch production cost control and the main problems of pasture are found out.2.Under the guidance of the basic theory of system management,cost control and target cost,the paper has developed a comprehensive and systematic production cost control system for WH Ranch.The system has important reference value to overcome the limitation of traditional production cost control and improve the efficiency of production cost control.Among them,the focus of research and development of WH rang production cost control work,the work mainly includes the determination of target costs,the preparation of cost planning,calculation and analysis of differences,eliminate differences,cost statements and cost assessment.Specifically,the implementation of a comprehensive production cost control,to the former,things,after the main line,the WH rang production costs to predict,plan,control,report analysis,evaluation analysis.At the same time,also need to implement full,the whole body of the cost control,the functional departments,the relevant personnel should be actively concerned about the cost of production,it is necessary to complete the individual cost control objectives,but also take into account the overall cost-effectiveness of enterprises.In addition,the production cost control measures constitute the important content of the production cost control system.It ensures the effectiveness of the production cost control system from the organization and the system,and plays a fundamental and preventive role in the production cost control.3.To develop the corresponding control measures on the problems in the production cost control of the Rumert Zuoqi WH pasture.Among them,mainly including the implementation of full and the whole process of cost control,to take professional and technical outsourcing,to strengthen feed and equipment price management,strengthen on-site management,reduce losses and improve the utilization of fixed assets.