Research On Cost Management Of Yifa Animal Husbandry Under The African Swine Fever Epidemi

China is the largest pig breeding country in world’s and a major pork consuming country,with a pig market size close to a trillion yuan,an important reference indicator for China’s food structure.For modern pig breeding enterprises,the adjustment of the end consumption structure further promotes the upward extension of the pig industry chain.Agricultural pollution prevention and control are increasing resulting in a stricter environmental protection system for pig farming.The establishment of a biosecurity prevention system is a prerequisite for the production and operation of pig breeding enterprises,which also affects the breeding pattern,especially the changes in the external feeding environment of pig breeding caused by the impact of the African swine fever epidemic.Therefore,cost control based on strategic cost theory may be the focus of business efficiency,resulting in efficient cost control.In this paper,theories and research results related to strategic cost control are reviewed through a large amount of literature at home and abroad,with the cost control system of Yifa Animal Husbandry as the research object.The current status of China’s pig breeding industry is studied through an overview of the industry,its development history,the growth cycle of pigs and the main modes of pig breeding in China.An analysis is made on the scale of China’s pig market through the changes of pig stock and slaughter,pork production and price fluctuations in recent years.Further,the difference in cost of Yifa Animal Husbandry under the African swine fever epidemic is analyzed through longitudinal comparison with listed companies on the main board market of the same industry,listed companies on the three board and Yifa Animal Husbandry’s production cost over the years.Based on the data related to the production cost of Yifa Animal Husbandry,the current cost control deficiencies of Yifa Animal Husbandry are analyzed in-depth,so as to derive the key areas of its cost control and problems in management.Finally,suggestions for improvement in the cost composition are proposed in terms of costing,accounting and control system of Yifa Animal Husbandry through strategic cost control theory.It finally comes to the conclusion of this paper about the cost control of Yifa Animal Husbandry under the epidemic of African swine fever.In addition to the industry trends and changes in the internal and external markets,enterprises need to develop management systems that incorporate their strategies.For modern pig breeding enterprises,the strategic cost investment should be strengthened in feed,breeding pigs and the establishment of African swine fever biosecurity prevention and control system if they intend to achieve cost advantages and hold a certain market share in the market.Thus,it will create the core competitiveness of enterprises fundamentally and ensure stable,healthy,and orderly development.