【作者】 李艳；

【导师】 斯琴朝日格图； 范挨计；

【作者基本信息】 内蒙古农业大学 ， 会计硕士（专业学位）， 2017， 硕士

【副题名】以土默特左旗WH牧场为例

【摘要】 近年来,中国与新西兰、澳大利亚分别签署了中新和中奥自贸区协定,中国对新西兰奶粉的关税几乎为零,对澳大利亚奶制品的关税也非常低。这种经济贸易使中国奶业国际化程度提高同时,也给中国奶业带来了很大的影响。根据国际奶农联盟(IFCN)统计数据显示,2016年全球的原奶价格为每千克1.57元。而中国原奶价格每千克约为3.7元,高出全球奶价—倍多,导致中国奶业国际竞争力较弱。分析其原因,主要是中国原奶生产成本较高。从横向上比较,中国原奶每千克成本为2.5-3.5元,分别比新西兰、美国、荷兰高出100%、60%、50%。从纵向上比较,十年间中国原奶成本呈现逐年上升的趋势,2016年比2006年上涨了 65%。原奶成本不尽人意,其根源在于奶牛养殖企业未能形成全面、系统、有效的生产成本控制体系。在此背景下,重视奶牛养殖企业生产成本控制研究,对降低企业原奶成本、提高经济效益、增强市场竞争力具有十分重要的意义。本文就上述问题进行了以下研究:1.在会计与财务成本管理相关知识的基础上,结合内蒙古土默特左旗WH牧场的实际生产经营情况,对该牧场的基本概况进行了介绍。并且,通过对WH牧场生产成本控制状况的实地调查研究,深入分析了该牧场生产成本现状、经济效益以及盈亏平衡点,找出了该牧场生产成本控制的重点以及牧场存在的主要问题。2.在系统管理、成本控制以及目标成本基础理论的指导下,研究制定了 WH牧场全面、系统的生产成本控制体系。该体系对克服传统生产成本控制局限性、提高生产成本控制效率等方面具有重要的参考价值。其中,重点研究制定了 WH牧场生产成本控制工作,该工作主要包括确定目标成本、编制成本计划、计算与分析差异、消除差异、成本报表以及成本考核。具体而言,实行全面的生产成本控制,要以事前、事中、事后为主线,对WH牧场生产成本进行预测、计划、控制、报表分析、评价分析。同时,还需要实行全员、全机构的生产成本控制,各职能部门、相关人员应当积极关心企业生产成本,既要完成个人的成本控制目标,又要兼顾企业的整体成本效益。此外,生产成本控制保障措施也是构成生产成本控制体系的重要内容,它从组织和制度上确保了生产成本控制体系的有效性,对生产成本控制起到基础性和防范性的作用。3.就土默特左旗WH牧场生产成本控制中存在的问题,制定出相应的控制措施。其中,主要包括实行全员与全过程的成本控制、采取专业技术外包、加强饲料与设备价格管理、强化现场管理、降低损耗以及提高固定资产利用率。更多还原

【Abstract】 In recent years,China and New Zealand,Australia,respectively,signed the Sino-Singapore and China-Austria FTA agreement.China’s New Zealand milk powder tariff is almost zero,the tariffs on Australian dairy products is also very low.This economic and trade so that the internationalization of China’s dairy industry to improve the same time,but also to the Chinese dairy industry has brought a great impact.According to the International Dairy Union(IFCN)statistics show that in 2016 the world’s original milk price of 1.57 yuan per kilogram.While the price of Chinese raw milk per kilogram is about 3.7 yuan,more than twice the global milk price,leading to the international competitiveness of China’s dairy industry is weak.Analysis of the reasons,mainly Chinese raw milk production costs higher.From the horizontal comparison,the cost of Chinese raw milk per kilogram of 2.5-3.5 yuan,respectively,than New Zealand,the United States,the Netherlands higher than 100%,60%,50%.From the vertical comparison,ten years the cost of raw milk in China showed a rising trend year after year,in 2016 than in 2006 rose 65%.The original milk costs unsatisfactory,the root cause of dairy farming enterprises failed to form a comprehensive,systematic and effective production cost control system.In this context,attention to dairy farming enterprises production cost control research,to reduce the cost of raw milk,improve economic efficiency and enhance market competitiveness is of great significance.In this paper,the following problems were studied:1.Based on the knowledge of accounting and financial cost management,this paper introduces the basic situation of the pasture in combination with the actual production and operation of WH Ranch in Inner Mongolia.In addition,through the field investigation and research on the production cost control situation of WH pasture,the present situation,economic benefit and breakeven point of the pasture are analyzed,and the key points of the ranch production cost control and the main problems of pasture are found out.2.Under the guidance of the basic theory of system management,cost control and target cost,the paper has developed a comprehensive and systematic production cost control system for WH Ranch.The system has important reference value to overcome the limitation of traditional production cost control and improve the efficiency of production cost control.Among them,the focus of research and development of WH rang production cost control work,the work mainly includes the determination of target costs,the preparation of cost planning,calculation and analysis of differences,eliminate differences,cost statements and cost assessment.Specifically,the implementation of a comprehensive production cost control,to the former,things,after the main line,the WH rang production costs to predict,plan,control,report analysis,evaluation analysis.At the same time,also need to implement full,the whole body of the cost control,the functional departments,the relevant personnel should be actively concerned about the cost of production,it is necessary to complete the individual cost control objectives,but also take into account the overall cost-effectiveness of enterprises.In addition,the production cost control measures constitute the important content of the production cost control system.It ensures the effectiveness of the production cost control system from the organization and the system,and plays a fundamental and preventive role in the production cost control.3.To develop the corresponding control measures on the problems in the production cost control of the Rumert Zuoqi WH pasture.Among them,mainly including the implementation of full and the whole process of cost control,to take professional and technical outsourcing,to strengthen feed and equipment price management,strengthen on-site management,reduce losses and improve the utilization of fixed assets.更多还原