小型養豬場成本核算的探討

目  錄

內容摘要、關鍵詞··············································1

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

2養豬場成本核算的意義·········································2

3周記養豬場簡介···············································2

4周記養豬場的成本構成·········································2

5周記養豬場的成本核算現狀分析·································3

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

5.2飼料費占總成本的比例過高····································3

5.3員工工資的支出高············································3

5.4醫藥費用過高················································3

6周記養豬場成本核算存在問題原因分析···························3

6.1員工工作效率低，節約意識弱··································3

6.2原材料采購成本偏高··········································3

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

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

6.5管理費用和銷售費用歸集不明確································4

7對周記養豬場成本核算的對策和建議·····························4

7.1提高員工的節約成本意識······································4

7.2合理優化養豬場的成本········································4

7.2.1原材料采購成本控制········································5

7.2.2增加生豬的飼養數量········································5

7.2.3改進豬飼料的配方配制······································6

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

8結論·························································7

參考文獻·······················································7

內容摘要：近年市場上生豬和豬肉的價格上漲遍及整個東南亞，大半個亞洲，尤其相鄰的越南。西部經濟的發展將改善人們消費習慣和飲食結構，以豬肉為主的消費形式還要維持很長一段時間。養豬業要想獲得很大的利潤，就必須對養豬的各種成本進行合理的核算，才能降低成本，提高養豬效益。本文主要對周記養豬場的成本核算及管理進行分析，提出并具體分析了單位固定成本高、飼料費占總成本的比例過高、員工工資的支出高、醫藥費用過高等有關成本核算存在的問題及產生原因，最后聯系實際提出企業要提高員工的節約成本意識、合理優化養豬場的成本、制定合理的管理制度等降低成本提升利潤的對策與建議。

關鍵詞：養豬場；成本核算；存在問題；解決措施。