河北省不同规模奶牛养殖的成本核算与收益分析会计学专业论文.docxVIP

核算，依靠科技提高单产，养殖主体参与建立完善的生鲜乳市场价格机制等建议。 核算，依靠科技提高单产，养殖主体参与建立完善的生鲜乳市场价格机制等建议。 关键词：河北省；奶牛养殖；不同规模；成本核算；收益 万方数据 Cost Cost Accounting and Benefit Analysis of Different Scale Dairy Farming of Hebei Province Author：Zhang Manyu Major：Accounting Tutor：Professor Li Tong Abstract Since our country entering the twenty—one century,China’S dairy industry has entered a rapid development track and gradually tend to be reasonable and appropriate． Feeding growing，dairy processing enterprises provided more and more products，dairy consumption has increased．The development of dairy industry make a great contribution to enriching urban and rural markets，optimizing the structure of agriculture，also greatly expanding farmers’income sources and channels．Finally,It’S greatly increase the farmers’income and improve the living standards．Hebei province is a big agricultural province and also a big dairy industry province．Since the founding of new China，dairy industry in Hebei province has experienced start—up period，rapid development period and adjustment period，and now becomes a stable development period．In the dairy industry chain，dairy farming is regarded aS the first production workshop，and plays a fundamental role in the development of the whole dairy industry．In the year of 20 1 3，the raw mike supply falls behind the demand，the second half of 20 1 4，raw milk’S supply is more than demand，SO the price of raw milk began to decline．In the main dairy producing areaS such as Hebei and Shandong provinces，many dairy farmers has begun to dump milk and even kill their COWS due to falling milk prices．High costs，low profits， high risk is the notable features of dairy farming．The cost—benefit of different farming scale is very different．All of this influenced the development of the dairy industry and the will of farmers． In order to draw a comprehensive conclusion，This research focuses on agricultural cost-benefit，cost control and scale of economic theory as a guide，based on field surveys and compre