中美奶牛养殖场成本核算的方法比较

发布时间：2018-04-19 22:21

本文选题：牛奶 + 成本核算　；参考：《内蒙古农业大学》2013年硕士论文

【摘要】：中国加入WTO后，，农产品市场与国际大市场接轨，中国农产品与国外同类农产品开始进行广泛的竞争。中国的农产品能否在日益统一的国际大市场中得到更好的发展，关键取决于是否具有强大的农产品国际竞争力。分析农产品的生产成本是研究农业国际竞争力的基础，因此以增强农产品竞争力为终极目标的农产品成本核算，无疑成为保证农业持续发展的重要途径。牛奶作为农产品的一部分，其成本核算也应受到重视。但是目前，我国对于牛奶的成本核算仍基本沿用计划经济体制下的方式，成本核算内容陈旧、简单，牛奶成本核算资料缺少一部分重要要素的项目。随着市场经济的不断深化，越来越难以满足市场经济体制下的核算要求，从而不利于正确的认识中国牛奶国际竞争力问题。本文的研究方法：以牛奶为研究对象，在分析国内外文献的基础上，采用对比分析的方法，通过与市场经济国家（以美国为例）在成本核算方面进行对比分析，以完善和改进目前我国的牛奶成本核算，加强成本控制，为我国牛奶成本核算更好的与国际市场化大背景相适应提供借鉴。
[Abstract]:After China's entry into WTO, the agricultural product market is in line with the international market, and Chinese agricultural products begin to compete widely with the same kind of foreign agricultural products. Whether China's agricultural products can be better developed in the increasingly unified international market depends on whether China has strong international competitiveness of agricultural products. The analysis of the production cost of agricultural products is the basis of studying the international competitiveness of agriculture. Therefore, the cost accounting of agricultural products with the ultimate goal of enhancing the competitiveness of agricultural products is undoubtedly an important way to ensure the sustainable development of agriculture. Milk as a part of agricultural products, its cost accounting should also be taken seriously. But at present, the cost accounting of milk in our country still basically follows the way of planned economy system, the content of cost accounting is outmoded, simple, and the material of cost accounting of milk is short of some important elements. With the deepening of the market economy, it is more and more difficult to meet the requirements of accounting under the market economy system, which is not conducive to the correct understanding of the international competitiveness of Chinese milk. The research method of this paper: take milk as the research object, on the basis of analyzing the domestic and foreign literature, adopt the method of comparative analysis, through comparing with the market economy country (take the United States as an example) in the aspect of cost accounting, In order to perfect and improve the current milk cost accounting in our country, strengthen the cost control, and provide reference for our country milk cost accounting to adapt to the background of international marketization.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F326.3;F302.6

【参考文献】