Study On Cost Accounting Of Large-scale Dairy Farm

Dairy industry,as the iconic industry of agricultural modernization,is a healthy China and a strong nation is indispensable.In the past two years,the General Office of the State Council and various provinces have issued a series of relevant policy documents for the revitalization of the dairy industry,which provides an opportunity for the development of the dairy industry.At present,the dairy industry in China is developing rapidly,the investment in large-scale dairy cattle breeding is increasing,the market competition in dairy cattle breeding industry is also intensified,the relationship between milk supply and demand in China is still unbalanced,and the milk price fluctuates greatly.Therefore,under the background of the development of dairy industry,it is particularly urgent to accurately calculate the cost of dairy cattle farms.However,the accounting method used in large-scale dairy farms in China is old and simple,and the accounting results are not accurate enough.This paper puts forward the method of optimizing the cost accounting of large-scale dairy farm,and tries to promote the accurate accounting of dairy cow breeding cost,in order to effectively reduce the cost and improve the competitiveness of dairy farm.In this paper,the research status at home and abroad is analyzed,and the concepts of large-scale dairy farm,dairy cow breeding cost and its growth and development stage are defined.This paper analyzes the cost accounting of large-scale dairy farm under the current standard and system,analyzes the cost items,calculation period,method and accounting process involved in large-scale dairy farm,as well as the case study of TQ dairy farm cost accounting,and finds that the cost accounting of large-scale dairy cow breeding is unreasonable in auxiliary production department,and the feed cost accounting is not accurate.The accounting results can not reflect the cost of single cow breeding,and the cost accounting is not closely related to the decision of the enterprise.This paper puts forward some countermeasures and suggestions,such as reasonable collection and distribution of public sector manufacturing expenses,establishment of calculation table of cost-benefit of single cow breeding,timely accounting of dairy cowsundefined population transfer,accurate calculation of feed cost according to actual feed intake,and formation of Excel auxiliary template for optimizing dairy cow breeding cost accounting.The innovation of this paper is as follows: first,the innovation of cost accounting method.In view of the problems existing in the cost accounting of large-scale dairy farms at present,this paper puts forward a more reasonable standard of collecting and distributing the manufacturing expenses of auxiliary production departments.The method of accurately calculating feed cost by using feed actual feed cost and the method of timely accounting treatment of dairy cow transfer were clarified,and the auxiliary template of cost accounting was established according to the powerful function of Excel.The second is the innovation of the research angle.On the basis of the cost accounting of the whole dairy farm,from the perspective of the single cow breeding cost,the accounting method of the single cow breeding cost is put forward.In order to reflect the management status of the farm and reflect the cost of single cow at the same time,it can provide more accurate and effective cost information for enterprise managers.