摘要
2022年起,宁夏回族自治区大力实施“高端奶之乡”战略,不断扩大奶牛养殖规模,强化产品质量,提升整个产业链的竞争力,使奶牛养殖业进入高质量发展的新阶段。但随着中国原料奶产量增长,乳制品进口大幅下降,在消费需求萎缩和饲料价格上涨的情况下,奶企面临原料奶价格下降、生产成本上升的双重挤压困境。成本控制一直是畜牧养殖企业成本管理关注的焦点。该文通过分析J企业的成本控制现状,运用经济效益分析方法,发现存在的生产成本控制问题,从而提出相应的解决建议。
Since 2022,Ningxia Hui Autonomous Region has vigorously implemented the strategy of“Hometown of Highend Milk”,continuously expanding the scale of dairy farming,strengthening the quality of products,and enhancing the competitiveness of the entire industrial chain,so that dairy farming has entered a new stage of high-quality development.However,with the growth of raw milk production in China,dairy imports have fallen sharply,in the case of shrinking consumer demand and rising feed prices,dairy enterprises are faced with the double squeeze of falling raw milk prices and rising production costs predicament.Cost control has always been the focus of cost management concerns of livestock farming enterprises.This paper analyses the current situation of cost control in enterprise J,uses the economic efficiency analysis method,finds out the existing production cost control problems,and thus puts forward the corresponding solution suggestions.
作者
郭科
梁鹏铂
GUO Ke;LIANG Pengbo(School of Business,North Minzu University,Yinchuan Ningxia 750021,China)
出处
《现代畜牧科技》
2024年第10期179-182,共4页
Modern Animal Husbandry Science & Technology
基金
2023年北方民族大学研究生创新项目(YCX23208)。
关键词
高质量发展
奶产业
奶牛养殖企业
生产成本
high-quality development
dairy industry
dairy farming enterprise
production cost
作者简介
共同第一作者:梁鹏铂(1999-),女,河南登封人,硕士,研究生在读,研究方向:资源环境会计与审计;共同第一作者:郭科。
