Research On Cost Management Of X Agriculture And Animal Husbandry Company Based On Target Activity Based Costing

The pig farming industry is an important component of China’s agricultural industry,and the healthy development of pig farming enterprises is related to the daily life security of the people.In recent years,the large-scale breeding of live pigs in China has accelerated,with listed pig companies such as Muyuan,Wenshi,Zhengbang,Dabei Nong,and New Hope accounting for19%,which still lags behind developed countries.The operating environment of pig breeding enterprises is complex,especially with the existence of pig cycles,resulting in an awkward situation of "one year profit,one year balance,and one year loss".In the past two years,under the influence of the double epidemics of COVID-19 and African swine fever,the price of live pigs has dropped significantly,while the price of feed has risen.The cost of pig breeding enterprises has risen,and they continue to lose money.A large number of small and medium-sized farmers have been forced to leave the market.Establishing an efficient cost accounting and control system has become an urgent need for enterprises,but most pig breeding enterprises in China still rely mainly on traditional accounting methods,which cannot meet the cost analysis and business decision-making needs of enterprises.This article takes X Agriculture and Animal Husbandry Company as the research object,and based on the research of relevant literature on cost management and pig breeding costs at home and abroad,summarizes the relevant theories of pig breeding costs,cost management,and target activity cost management methods.It provides an overview of its industry status,organizational structure,business status,and production process,including cost accounting,cost target formulation and decomposition,cost control Describe the current situation and analyze the reasons for cost assessment from four aspects.Propose to apply the target activity-based costing method to the cost management of X Agriculture and Animal Husbandry Company,conduct necessary and feasible research on it,and then carry out specific design from four aspects: cost activity library construction,target cost prediction,activity cost allocation,and cost difference analysis.Finally,countermeasures are proposed from two aspects: the control and assessment mechanism construction of target activity cost management,and the strengthening of intelligent equipment application.Through the research in this article,the aim is to improve the current cost management status of X Agriculture and Animal Husbandry Company,reduce breeding costs,scientifically and efficiently breed,help enterprises improve operational capabilities,enhance profitability,achieve modern breeding,and provide certain reference significance for cost management in the pig breeding industry.