Based On Gray Associations’ Study On Cost Control Of T Dairy Ltd

In recent years,affected by consumption policies,industrial restructuring,influx of international competitors,the domestic dairy industry market continues to be in a downturn,and the number of dairy cows decreased to varying degrees in all provinces and cities.In addition,the main business of dairy farming enterprises in China is dairy farming and fresh milk sales.For a long time,there has been a production process relying on experience rather than expertise,which is basically standardized and homogeneous.The competition among dairy farms is mainly price war.Therefore,how to effectively control and reduce the cost without affecting output has become the primary work of dairy farming enterprises.T Dairy Ltd selected in this paper is a medium-sized dairy farming enterprise in Tianjin,which is facing the problem of cost control.Through the analysis of the current situation of T Dairy Ltd cost control,it is found that the cost caused by feed cost,depreciation and labor cost is rising continuously,which leads to the rising trend of the company’s cost.The problems revealed are mainly reflected in the non-standard accounting method,imperfect cost control system and backward cost control concept.Based on the results obtained of the grey relational analysis method,this paper puts forward the corresponding measures for each cost increase project caused by weak cost control,and for the present situation of imperfect cost.This paper proposes to construct performance appraisal management system and budget management system,and promote departments and employees to actively participate in cost control through the construction of system.For especially prominent cost increase items,including feed cost,depreciation,medical and epidemic prevention fees,and this paper correspondingly proposed to optimize the structure of cattle,breeding and breeding combination,feed cost control,adjust biological assets accounting method,improve medical and epidemic prevention work.Through to the new environment,therefore,dairy enterprise cost control research,able to cost of dairy enterprise management put forward a more comprehensive,more valuable information,for enterprise managers to provide more accurate business decisions,to explore methods of cost control of the animal husbandry,hope to be able to help Tianjin raw milk bases,to make it out of a new development path,improve enterprise cost management present situation.