中美奶牛养殖场成本核算的方法比较.pdf

China and the United States dairy farms costing method comparison Abstract After China’s accession to the WTO,agricultural market with the international market standards,chinese agricultural products with similar foreign procuce extensive competition.Whether China’s agricultural products can achieve better development in the increasingly unified internationa market depends critically on strong international competitiveness of agricultural.The analysis of agricultural production costs is to study the international competitiveness of agriculture on thebasis of cost accounti ng as the ultimate goal of agricultural products in order to enhance the competitiveness of agricultural products products,will undoubtedly become an important way to ensure the susainable development of agriculture.Milk as a part of the agricultural produ cts,its cost accounting should also be taken seriously.But for now,our milk costing still follows the basic way under the planned economy,costing obsolete,simple,milk costing information is missing part of the important elements of the project.With the con tinuous deepening of the market economy,more and more difficult to meet the accounting market economy,which is not conducive to a correct understanding of the international competitiveness of milk. The research method for the study:milk,on the basis of the analysis of domestic and foreigh literature,comparative analysis ,to refine and improve the market economy countries(the United States,for example) in the comparative