Research On Cost Accounting Of Large-scale Dairy Farming

China’s dairy industry has been growing slowly.With the innovation of the 21st century,the process of large-scale breeding has been accelerating,and the demand for raw milk,the total amount of milk and the supply and demand of dairy products has been increasing.China’s dairy industry is no longer just "dairy farmers+breeding communities+ dairy enterprises",but is to "large-scale breeding farms+dairy enterprises".Only by improving the production efficiency,improving the production environment,coordinating facilities,and equipment and utilizing the input resources effectively,can the dairy industry of our country take its place in today’s increasingly competitive market.Therefore,in the context of the development of dairy industry,it is urgent to explore the cost accounting of large-scale breeding to find specific problems and find ways to save costs and increase efficiency.Taking YS dairy cattle breeding as an example,through the analysis of the current situation of cost accounting,this thesis applies the traditional methods of cost accounting and activity-based costing method to the cost accounting of dairy cattle breeding,and finds out the difficulty existing in the cost accounting of YS dairy cattle breeding,if the distribution of manufacturing costs is not reasonable,the cost accounting of forage is not accurate,and it is difficult to calculate the cost of raising a single cow,etc..Coupled with the difficulty in collecting the cost from the data source in the production process,the data provided are not complete enough,not enough attention has been paid to data collation,which will eventually affect the unit cost of production.Through the analysis of the unit cost of products,we can pay more attention to the breeding of calves.The production of raw milk is not enough to make YS dairy cow breed more profitable.In order to reduce the production cost of raw milk,it is necessary to increase the yield per cow and the quality of raw milk so as to lay a foundation for the pricing of raw milk.At the same time,the cost accounting should also strengthen the control of the whole production process,such as the lack of awareness of staff management,high staff costs,production technology is difficult to meet the production needs and waste of resources,etc..Therefore,we should strengthen the management of employees,improve the accuracy of data collection,improve the techniques of breeding,and carry out the cost control in the whole process of cost accounting,so as to increase the economic benefits and increase the market competition share for large-scale dairy cattle breeding,it provides reference for cost accounting of dairy cattle breeding in the future.