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Performance Evaluation Of Breeding And Planting Family Farm

Posted on:2018-09-30Degree:MasterType:Thesis
Country:ChinaCandidate:X T ZhuFull Text:PDF
GTID:2439330575467436Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the support of national policies,family farms in China have grown rapidly and expanded,and the farms produced by planting or aquaculture alone account for 80%,which is prone to environmental pollution and waste of resources.Although the planting and breeding family farms are much more efficient,having less endogenous pollution.However,due to its high early investment,many farmers are discouraged.At the same time,the family farm generally exists a single evaluation method,non-standardized financial accounting,low operating efficiency,serious ecological pollution and other issues.Therefore,this paper argues that the farm performance should be thoroughly investigated,and it is of great theoretical and practical significance for the government to formulate the supporting policies and promote the combination of planting and breeding.Also,it helps farmers to standardize the management,carry out the performance evaluation and horizontal and vertical performance comparison.The conclusions of this paper:(1)the current family farms have many problems.They are lack of high-quality managers and government support,and their production and management evaluation is not scientific not comprehensive,not targeted.(2)We explore the nature of the breeding farm family farm.From the Marxist theory of surplus value,the existence of self-employment of family members in leads to "profit blur";under the guidance of the concept of agricultural circular economy,farming and aquaculture provide feed and fertilizer to each other and realize the production cost and Environmental cost savings.(3)The establishment of a new comprehensive scorecard system that includes"financial",financial processes,internal processes,customers,employees,social and ecological dimensions of the financial system,to help farmers to conduct a comprehensive production and management evaluation,reflecting the family farm managers and employee status are overlapping production of benign effects,showing the combination of planting and breeding model of the formation of the ecological cycle of the cost advantage,reflecting the superiority of the family farm model.The research proposal of this paper:(1)The combination of breeding and family farms have excellent social and ecological benefits,and the good effects of breed farming can save costs and improve efficiency,and should be promoted vigorously.(2)We explore necessity of building a performance evaluation system based on the value management perspective.The establishment of a new comprehensive scorecard system that includes"financial",financial processes,internal processes,customers,employees,social and ecological dimensions of the financial system,to help farmers to conduct a comprehensive production and management evaluation,reflecting the family farm managers and employee status are overlapping production of benign effects,showing the combination of planting and breeding model of the formation of the ecological cycle of the cost advantage,reflecting the superiority of the family farm model.(3)Planting and breeding family farm is an eco-friendly and resource-saving mode of production.It should be vigorously promoted by the operator and the government.In this paper,three samples of southern Jiangsu,middle Jiangsu and northern Jiangsu were selected,which were representative of three different enterprise life cycles,respectively.In this paper,the farmland of Yangshen Mountain,Yang Dengshan Family Farm and Xindong Family farms conducted two field surveys,to the farmers,employees,farm account accounting,the customer issued a questionnaire issue a total of 197,the recovery of 195,of which 187 valid questionnaires.The survey combined with the integrated scorecard system analysis,that farmers should use a comprehensive scorecard to help make the right decision to improve production and management efficiency.
Keywords/Search Tags:breeding and planting, family farm, performace evaluation, comprehensive scorecard
PDF Full Text Request
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