For large-scale pig farms, feed costs generally account for about 65%-75% of total production costs, and the proportion of feed costs is too low, indicating that other costs are too high and the expenditure structure is unreasonable; the proportion of feed costs is too high, and there is a bias in feed purchase prices. High, loss of feed processing and the possibility of wastage during feeding. Feed costs generally consist of purchasing costs, transportation costs, storage costs, processing costs, and opportunity costs.
First, the post setting and division of responsibilities (1) post setting. Large-scale pig farms should have positions such as procurement, acceptance, storage, processing, etc., responsible for the procurement of various raw materials, storage and acceptance, storage and storage, production and processing, finished feed distribution and report preparation. (2) Division of responsibilities. Procurement positions can be set up for full-time procurement, or by the deputy director of logistics, responsible for procurement planning, price negotiation and organization of goods warehousing; the inspection post can be set up for full-time inspection and acceptance, or by the production vice-president, mainly responsible for warehousing Identification of raw material quality; full-time personnel should be set up in the custody position, responsible for the storage management of raw materials, issuing raw material storage receipts, finished material delivery receipts, registration materials and accounting statements; processing posts should be staffed, one person is designated as a group Long, responsible for the handling of feed, production and processing, feeding and so on. (3) Separation of duties and duties. Purchasing, acceptance and custody are three incompatible positions and cannot be used for each other. For pig farms with a small amount of business, the custody can be performed by the processing personnel.
Second, the management and control of the procurement of raw materials (a) the preparation of procurement plans. The purchaser shall prepare the procurement plan in time according to the inventory situation, issue a purchase notice, indicate the name, price, quantity, origin, supplier name, etc. of the raw materials to be purchased, and the purchase notice shall be single-type triple. After the procurement plan is approved by the person in charge of the pig farm, The warehouse will be kept in a warehouse, the financial department will be linked, and the buyer will keep one. (2) Master market information, timely procurement and inventory. At present, the feed market price information is smooth, and the feed price can be timely understood through the network and newspapers, and the market dynamics can be grasped at any time. Small-scale pig farms can choose two or three suppliers with low price, high quality and good service to deliver goods to avoid loss during transportation. Large-scale pig farms with large feed demand and sufficient funds can organize the supply of goods at the place of production and reduce the procurement cost. It is prudent to purchase corn and sugar fiber and other raw materials that are affected by the growing season. The purchase price of corn is high during the mature season. It is not suitable for storage, but the price is high during the off-season purchase. Therefore, choose Appropriate timing to ensure reasonable inventory; soybean meal, fishmeal and other raw materials should maintain proper inventory when the price is high, do not blindly expand inventory when the price falls, and grasp the market dynamics, and combine the demand and storage volume to purchase and store reasonably.
Third, the management and control of the raw materials into the storage link after the acceptance of the inspection and acceptance of the raw materials, the custodian according to the actual number of storage, check the relevant items of the purchase notice warehouse linked to fill out the warehouse receipt, indicating the storage materials The name, price, quantity, supplier name, etc. are signed by the custodian and the inspection personnel on the warehouse receipt. The warehouse receipts shall be at least tripled, filled in by consecutive serial numbers, and the first warehouse shall be kept, and the joint report shall be submitted to the finance department and the joint customer shall be handed over. The warehouse shall set up a material ledger to timely register the receipt, distribution and storage of raw materials and finished materials. The raw materials for storage should be stacked according to the categories, and the stacking of each type of raw materials should be neat and tidy, so that it can be counted at the end of the month.
Fourth, the management and control of raw material processing links Feed processing personnel should be processed in accordance with the production plan and the specified type of compound feed. Each type of compound feed has a specified proportion of raw materials, and the processing is strictly in accordance with the proportion of the formula, during handling and processing. The scattered raw materials should be cleaned up and put into processing machinery in time. In order to strengthen the cost accounting of the pig farm, the finished product produced should be strictly measured. Generally, the weight of each finished product is 50 kg, and the error cannot exceed 1%. After the production of one type of feed is completed, the next material can be processed. Type production, can not be mixed production, production finished materials should be stacked according to categories.
V. Management and control of the finished product discharge link The pig farm shall carry out fixed management of the feed intake of the breeder. The warehouse shall issue the feed to the feeding group to first open the warehouse receipt, indicating the name of the breeding group, the type of material, The weight is signed by the warehouse clerk and the breeding team leader. The warehouse receipts are at least tripled, filled in by consecutive serial numbers, and the first warehouse is kept, and the joint report is sent to the finance department and the joint feeding group.
6. Inventories of raw materials and finished products and preparation of relevant statements (1) Feed inventory and statement preparation. At the end of the month, the head of the pig farm will collect the stock feeds from the financial staff and the warehouse custodians. The warehousing staff will prepare a feed inventory report, indicating the name and quantity of the stocks and finished materials stored at the end of the month. Submit a copy of the financial department and a copy of the warehouse. (2) Preparation of the raw materials storage summary table. At the end of the month, the warehouse custodians compile the raw materials warehousing summary table according to the product name, quantity, unit price, amount, customer and warehousing time of the warehousing materials in this month, together with the financial joint financial department of the raw material warehousing order. (3) Preparation of the summary of feed out of the warehouse. At the end of the month, the warehouse clerk should compile a summary of the feed out of the warehouse according to the delivery situation of the month, and register the number of finished products of the various types of finished materials issued this month according to the feeding group, and attach the financial joint financial department of the warehouse receipt to account. (4) Preparation of feed production reports. At the end of the month, the warehouse custodian should also prepare a feed production report. The production report should have the inventory quantity of various raw materials and finished materials at the beginning of the period, the quantity of raw materials purchased and processed and produced this month, and the processing of raw materials and finished materials this month. The quantity used, the quantity of finished materials at the end of the month and the quantity of finished products, the amount of processing loss in this month, the total amount of raw materials transferred and the amount of finished materials and the amount of loss, etc., among which: the number of raw materials processed and transferred = the number of raw materials stored in the previous month + the purchase of raw materials this month The number of raw materials - the number of stocks at the end of the month; the number of finished products processed this month = the sum of the number of raw materials processed in this month; the loss of processing this month = the number of finished materials in the previous month + the number of finished products processed this month - this The actual inventory of monthly finished materials - the number of finished materials in this month; processing loss rate = this month (accumulated) processing loss / this month (accumulated) processing and production of finished materials due to the number of raw materials processing is the number of raw materials inventories In addition, the number of purchases in the current period and the number of ending stocks is reversed, and the processing loss of raw materials is transferred to the finished product. Therefore, the raw materials do not reflect the loss during processing and transfer, and the processing loss is reflected in the raw In the finished product of production and processing, the balance formula is: the number of finished materials in the previous month + the number of finished products processed this month = the number of finished materials in the month + processing loss + finished material end-of-month inventory. The feed production report shall be signed by the processing team leader and the custodian and submitted to the financial department for one copy. (5) Registration of the feed ledger. While the warehouse custodians are doing the registration of the raw materials and finished materials, and the storage account, they must also adjust the feed ledger according to the raw material processing carry-over and inventory, so that the accounts are consistent.
VII. Financial procedures and indicators control (1) Control of receipt of documents. The purchase notice, the inbound order, and the outbound order must be collected by the finance department, and the registration and filing system shall be implemented, and then written off and then re-received. Purchase orders, inbound orders, and outbound orders should be serialized when they are used. (2) Control of financial indicators. The pig farm shall set the quota of feed use according to the number of stocks of each feeding group and the feeding stage of the pigs. The warehouse shall supply the materials according to the quota. At the end of the month, the finance department shall calculate the ratio of the feed to the meat of each feeding group, and at the end of the year, according to the approved ratio of meat to meat. The group will be rewarded and punished; at the end of the year, the processing group will be rewarded and punished according to the approved processing loss rate. 8. Feed accounting and accounting treatment (3) Accounting and accounting treatment of raw materials into storage. At the end of the month, the finance department shall perform the accounting treatment according to the raw material storage summary table and the detailed receipt list submitted by the warehouse, and register the accounts payable according to the supplier's name and the actual amount payable according to the quantity and amount of each type of raw materials. The detailed account, the account processing is: debit "raw materials -!! raw materials" subject, credit "accounts payable -!! customer" subjects. (4) Paying the accounting and accounting treatment of the feed funds. When paying the customer's feed amount, it must be accounted for by accounts payable. The customer should provide the financial department with the invoice and the customer list of the warehouse receipt. Both of them are indispensable. The invoice should be signed by the person in charge of the farm, the purchaser and the custodian. At the same time, the financial personnel should also check the purchase notice submitted by the purchaser with the invoice and the inbound receipt, and check the payment after the verification is correct. The account processing is: debit "accounts payable -!! customer" subject, loan Record the "bank deposit" account. (5) Raw material processing accounting and accounting processing. According to the feed production report submitted by the warehouse, the raw material detailed account is carried forward, according to the quantity of raw materials transferred and the unit price at the time of storage, the book value of various raw materials is written off, and the quantity and book value of the finished materials are increased. The transaction is: debit the "raw materials - finished materials" subject, credit "raw materials -!! raw materials" subjects. (6) Accounting and accounting treatment of finished materials. Since the cost of processing finished materials is affected by raw material procurement cost, transportation cost, storage cost, and processing cost, the unit price of finished product is a variable. In actual operation, it is generally based on the planned cost unit price (refer to the cost unit price calculated at the end of the previous year). Or the same industry feed unit price level) calculate the value of the finished product, and adjust the cost difference of the finished product at the end of the year. According to the finished product summary table and the detailed delivery list submitted by the warehouse, the feed consumption amount is calculated according to the quantity of the finished product model and the planned cost unit price of each feeding group, and the production cost of each feeding group is included in the accounting. The treatment is: debit the "production cost - feed -!! group" subject, and credit the "raw materials - finished materials" subject. (7) Calculation of the unit price of finished materials and cost difference treatment. In order to simplify the accounting procedures, the transportation cost, storage cost, processing cost, etc. related to processed feed can be included in the manufacturing cost or production cost, debit the “manufacturing cost – depreciation expense†subject, and credit the “accumulated depreciation†subject; Note: "Production Cost - Salary" subject, credit "payroll payable" subject, etc. The feed processing cost only considers the comprehensive cost of processing various raw materials in the current period, and the weighted cost unit price of the finished product = (the book value of the raw material inventory at the beginning of the period + the value of the raw materials transferred from the whole year) / (the quantity of raw materials at the beginning of the period + the processing of the whole year) The amount of raw materials). When the difference in feed cost is adjusted at the end of the year, if the calculated unit price of the weighted cost of the finished product is greater than the planned unit price, the difference between the annual cost of each feeding group and the unit price of the planned cost is deducted from the “production cost – feed†account. , credit the “raw material – finished product†account; if the calculated unit price of the finished product weighted cost is less than the planned cost unit price, debit the “raw material – finished product†account and credit the “production cost – feed†account. (8) Accounting and accounting treatment of processing loss. Feed processing loss is not accounted for in the usual time, only reflected in the feed production report. If the feed processing loss rate calculated at the end of the year is within the approved index, the loss is included in the management expense, and the accounting treatment is: debit "management expense" subject , credit the "production cost - feed" subject; if the feed processing loss rate exceeds the approved target, the excess is included in the "other receivables" subject, and will be processed when the leader approves the deduction of the individual's year-end remuneration, accounting treatment To: Debit the “Other Receivables†account and credit the “Production Cost – Feed†account; when debiting personal remuneration, debit the “Cash†account and credit the “Other Receivables†account.
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