小型养猪场成本核算的探讨

目  录

内容摘要、关键词··············································1

1引言·························································2

2养猪场成本核算的意义·········································2

3周记养猪场简介···············································2

4周记养猪场的成本构成·········································2

5周记养猪场的成本核算现状分析·································3

5.1单位固定成本高··············································3

5.2饲料费占总成本的比例过高····································3

5.3员工工资的支出高············································3

5.4医药费用过高················································3

6周记养猪场成本核算存在问题原因分析···························3

6.1员工工作效率低，节约意识弱··································3

6.2原材料采购成本偏高··········································3

6.3饲料配方不合理··············································4

6.4成本核算管理制度不完善······································4

6.5管理费用和销售费用归集不明确································4

7对周记养猪场成本核算的对策和建议·····························4

7.1提高员工的节约成本意识······································4

7.2合理优化养猪场的成本········································4

7.2.1原材料采购成本控制········································5

7.2.2增加生猪的饲养数量········································5

7.2.3改进猪饲料的配方配制······································6

7.3制定合理的管理制度··········································6

8结论·························································7

参考文献·······················································7

内容摘要：近年市场上生猪和猪肉的价格上涨遍及整个东南亚，大半个亚洲，尤其相邻的越南。西部经济的发展将改善人们消费习惯和饮食结构，以猪肉为主的消费形式还要维持很长一段时间。养猪业要想获得很大的利润，就必须对养猪的各种成本进行合理的核算，才能降低成本，提高养猪效益。本文主要对周记养猪场的成本核算及管理进行分析，提出并具体分析了单位固定成本高、饲料费占总成本的比例过高、员工工资的支出高、医药费用过高等有关成本核算存在的问题及产生原因，最后联系实际提出企业要提高员工的节约成本意识、合理优化养猪场的成本、制定合理的管理制度等降低成本提升利润的对策与建议。

关键词：养猪场；成本核算；存在问题；解决措施。