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基于成本控制的河北省奶牛养殖竞争力研究

标题: 基于成本控制的河北省奶牛养殖竞争力研究
英文标题: Research on Competitiveness of Dairy Farming in Hebei Province Based on Cost Control
作者: 刘佳丽
出版时间: 2018-05-26
所在大学: 河北农业大学
关键词: 河北省,奶牛养殖,成本控制,竞争力
英文关键词: Hebei Province,Dairy farming,Cost control,Competitiveness
论文级别: 硕士
学位: 硕士
导师: 李彤
专业: 会计学
主题: 基于成本控制的河北省奶牛养殖竞争力研究
页码: 56
摘要: 奶业是关系国计民生的重要产业,是农业供给侧改革的重点,是农业现代化的标志产业。实现奶业健康发展,事关百姓福祉和祖国未来。河北是奶业大省,把奶业做大做强,对于河北而言具有重大且深远的意义。河北省正处于奶业振兴大有作为的机遇期,为促进奶业持续健康协调发展,本文从河北省奶牛养殖的成本控制角度,研究提高竞争力问题。提高奶牛养殖竞争力的出发点、落脚点是“增效”。本文运用竞争优势理论、低成本战略理论、战略成本管理理论、比较优势理论研究河北省奶牛养殖竞争力。首先分析河北省奶牛养殖竞争力的现状,并对奶牛养殖成本进行界定;其次,剖析成本构成结构,探寻影响河北省奶牛养殖竞争力的因素,建立基于奶牛养殖成本控制的竞争力评价指标体系。筛选出奶牛存栏量、平均规模指数、生鲜乳产量、饲料成本、间接费用、人工成本、土地成本、单产、生鲜乳价格、生鲜乳产值、净利润、废弃物排放量等主要指标;最后,对这12个指标进行主成分分析,得出河北省奶牛养殖竞争力的准确定位,据此提出提高河北省奶牛养殖竞争力的对策建议。本文通过对主成分分析得到的竞争力排名进行分析,在评价指标体系中,得到间接费用、人工成本、饲料成本、单产这四个影响因素,对于河北省奶牛养殖竞争力的影响是较大的。针对这四个影响因素提出六个对策:第一,制定成本预算方案,控制间接费用。主要从成本控制出发,制定成本预算,比较实际发生的成本和计划成本,如果出现偏差就及时纠正,降低间接费用;第二,提升智能化水平,降低人工成本。考虑到人口红利降低和教育成本的增加,为了降低人工成本也为了实现精准化喂养,机器设备的智能化可以很好的解决这个问题;第三,推行种养结合,降低饲料成本。种养结合主要是改变牧草的来源,从根本上降低饲料的成本;第四,提高饲料利用率,减少饲料浪费。主要是普及全混合日粮(TMR)以及奶牛分群喂养,提高饲料利用率,减少饲料浪费,降低饲料成本;第五,招才引智,提高科学养殖水平。人才对于控制养殖成本提高竞争力具有重要的作用。要高度重视在工作中发现人才、培育人才、凝聚人才,切实提高奶牛养殖的科技水平。第六,推进粪污还田生态循环利用,缓解环境成本压力。为了缓解环境压力,减低粪污处理成本,要积极推进粪污还田生态循环利用,制定粪污土地承载能力测算法,完善养殖场粪污减排核算制度,加快构建农牧循环的可持续发展模式。本文的创新点表现在:一是针对河北省奶牛养殖环节开展成本控制研究,完善成本控制在奶牛养殖业中的应用;二是从成本控制角度研究奶牛养殖竞争力提高的途径;三是运用主成分分析进行奶牛养殖竞争力的定位研究,通过研究找出河北省与其他省份的差距。
英文摘要: Dairy industry is an important industry that relates to the national economy and people's livelihood,is the key point of agricultural supply side reform,and is the symbol industry of agricultural modernization.The healthy development of the dairy industry bears on the well-being of the people and the future of the motherland.Hebei is a big dairy province.It is of great and far-reaching significance for Hebei to make dairy industry bigger and stronger.Hebei province is in the midst of the dairy industry revitalization of promising opportunity,to promote the dairy industry coordinated development in a healthy way continuously,from Hebei dairy cost control perspective,this paper studies to improve competitiveness.The starting point and goal of improving the competitiveness of dairy farming is to increase efficiency.This paper studies the competitiveness of dairy cow breeding in Hebei province by using competitive advantage theory,low-cost strategy theory,strategic cost management theory and comparative advantage theory.Firstly,the present situation of dairy farming competitiveness in Hebei province was analyzed and the cost of dairy farming was defined.Secondly,this paper analyzes the cost structure,explores the factors influencing the competitiveness of dairy farming in Hebei province,and establishes a competitiveness evaluation index system based on the cost control of dairy farming.Dairy cattle breeding stock selection,index of average size,fresh milk production,feed costs,indirect costs,labor costs,land cost,yield,fresh milk,fresh milk production price,net profit,waste emissions and other key indicators;Finally,the principal components of these 12 indicators were analyzed,and the accurate positioning of the competitiveness of dairy farming in Hebei province was obtained.Based on principal component analysis for analysis of the competitiveness rankings in the evaluation index system,indirect cost and artificial cost,feed costs,yield of the four factors of influence on dairy competitiveness in Hebei province is larger.Six countermeasures are put forward for these four influencing factors: first,make cost budget plan and control indirect cost.Mainly starting from cost control,make cost budget,compare the actual cost and planned cost,correct the deviation in time and reduce the indirect cost.Second,improve the level of intelligence and reduce labor costs.Considering the reduction of demographic dividend and the increase of education cost,in order to reduce labor cost and to realize precise feeding,the intelligence of machine equipment can solve this problem well.Third,to promote the combination of farming and breeding,reduce the cost of feed.The combination of planting and breeding is to change the source of forage grass and reduce the cost of feed fundamentally.Fourth,improve the utilization rate of feed and reduce the waste of feed.It is mainly to popularize the whole mixed diet(TMR)and herd feeding of cows,to improve the utilization rate of feed,reduce the waste of feed and reduce the cost of feed.Fifthly,to attract talents and raise the level of scientific breeding.Talents play an important role in controlling the cost of breeding and improving competitiveness.We should attach great importance to finding talents,cultivating talents and gathering talents in our work,so as to raise the scientific and technological level of cow breeding.Sixth,promote the return of fecal pollution to the fields for ecological recycling,to alleviate environmental cost pressure.In order to alleviate the pressure of the environment,reduce waste processing costs,to actively promote ecological recycling waste type reamer,making waste land bearing capacity calculation method,improve farm waste emissions accounting system,speed up the construction of agriculture and animal husbandry circulation pattern of sustainable development.The innovation of this paper is as follows: first,the research on cost control is carried out for the dairy farming in Hebei province,and the application of cost control in the dairy farming industry is improved.Second,from the perspective of cost control to study the way to improve the competitiveness of dairy farming;The third is to use principal component analysis to research the positioning of the competitiveness of dairy farming,and find out the gap between Hebei province and other provinces through research.