Cost Accounting Of Animal Husbandry

Before project investment, scientific analysis of cost and benefit has become a key link in scientific investment and correct decision in the development of animal husbandry.

With reference to a large amount of data and combined with his own years of experience, the author puts forward the analysis methods, formulae and rules for the cost and benefit analysis of three sheep raising farms, specialized households and large sheep farms.

In the case of raising 2 kinds of ewes, according to 80%, the grass is not calculated, the infrastructure and equipment are not calculated, and the labor cost and the dung fee are offset.

1, cost (1) purchase 2 ewes, * cost / only = purchase sheep cost, purchase sheep cost 5 years (years of use) = annual gross amortization of sheep (2) feeding cost (material calculation 80%, grass does not calculate) 2 only ewe * concentrate quantity / (days).

Ewes * price / kg concentrate =2 only ewes consume 2 per day. Only ewes consumes 365 days per day for =2. Only ewes consume 7 month old of the total number of lambs per year (7 month old, 5 months).

Lambs = 150 days * price / kg concentrate = goat feed concentrate cost, total cost of feeding =2, annual consumption of concentrate material plus sheep consumption, concentrate consumption cost (3) total cost of medical expenses amortization: 10 yuan / (Lamb).

A total of 2 ewes = the total number of breeding / ewes annual output = the total number of breeding fattening / sales / kg live sheep = the total income of 3, the total income of 2, the economic benefit analysis of the 2 ewes, a rearing household annual profit = total income = total profit = gross profit, every one selling sheep, profit = gross profit, total breeding two, specialized households (for example, 20 ewes), concentrate 100% calculation, grass and silage calculation half, infrastructure equipment and equipment not calculated, labor cost and dung cost). The total cost of the total lamb count is: the total annual amortization of the sheep and goats, the total cost of raising, and the total cost of medical expenses amortization, 2.

1, cost, 1, 20 goats, X / F / = = 1, RAM / X / / = ram: total cost of seed sheep: 5 years (years of service) = annual gross amortization of sheep (2) raising cost (household feed 100% calculation, grass and silage calculation half) sheep.

Only) x 365 days / price / kg hay = dry material consumption for sheep year: concentrate 21 / concentrate / (day).

Only) x 365 days * price / kg concentrate = annual consumption of concentrate material for sheep year c silage: 21 * silage quantity / day.

Only 365 days * price / kg silage = sheep consumption of silage, sheep (7 months for sale, 5 months feeding period).

Lamb) * 150 days * price / kg hay = dry sheep consumption of hay cost com concentrate: total lamb count * concentrate quantity / (day).

Lamb) * 150 days * price / kg concentrate = sheep total consumption of refined material total cost HTTP silage: total lamb count * silage quantity / day.

Lambs = 150 days * price / kilograms of silage = total cost of forage sheep consumed silage total cost of raising = consumption of concentrate, hay, silage and consumption of concentrate, hay and silage for ewes (3) annual total cost of drug amortization: 10 yuan / (Lamb).

年）×總羔數2、收入總育成羊×出欄重/只×價格/公斤活羊=總收入3、經濟效益分析飼養20只母羊的一個專業戶年總盈利=總收入－每年種羊總攤銷－總飼養成本－每年醫藥攤銷總成本每賣一只育成羊盈利：總盈利÷總育成數三、大型養羊場（以飼養500只基礎母羊為例）1、成本（1）基建總造價：羊舍造價：500只基礎母羊，凈羊舍500平方米；周轉羊舍（羔羊、育成羊）1250平方米；25只公羊，50平方米公羊舍，合計：1800平方米×造價/平方米=羊舍總造價青貯窖總造價：500平方米×造價/平方米儲草及飼料加工車間總造價：500平方米×造價/平方米辦公室及宿舍總造價：400平方米×造價/平方米合計為：基建總造價（2）設備機械及運輸車輛投資：青貯機總費用，獸醫藥械費用，變壓器等機電設備費用，運輸車輛費用，合計為設備機械及運輸車輛

Total cost.

The total amortization of fixed assets per year = (capital construction cost + equipment machinery and pport vehicle total cost): 10 years, 500 (3) sheep stock investment: 500 ewes * price / only = ewe sheep investment, 25 only rams / X / price = = species of rams, investment in the total amount of investment.

The total investment of the sheep is 5 years. The annual gross amortization of the sheep is 4. After completion, hay and silage are needed, and with the concentrate, the seeds of the sheep, the grass and the hay: 525 sheep and hay.

Only 365 days * price / kg hay = adult sheep year consumption of hay cost: 525 sheep stock * concentrate stock / day.

Only) x 365 days * price / kg concentrate = adult sheep consumption consumption of concentrate material: silage: 525 sheep / silage quantity / day.

Only 365 days * price / kg silage = adult sheep year consumption of silage cost.

The growth of sheep (7 months for sale, 5 months for feeding): the total number of lamb / hay per day.

X 150 days / price / hay kg = dry hay consumption per year for HTTP, silage: total lamb count * silage quantity / day.

Only 150 days * price / kg silage = consumption of silage in the year of growing sheep.

Only 150 days per day, price / kg concentrate = consumption of concentrate material in the year of growing sheep, HTTP total: total cost of breeding sheep, total cost of breeding, total cost of breeding sheep, total cost of breeding sheep, total cost of breeding sheep, 5 year medicine, water and electricity, pportation, business management total amortization: 10 yuan / lamb.

Workers' wages: 25 yuan / year in total (6).

Lambs = total lamb count = annual total wage cost 2, income of 1 yuan, annual sales of sheep and goats, total number of fattening / weight / price per kilogram live sheep (2) sheep dung income.

525 species of sheep.

The income of sheep and manure is: total feces volume * price / cubic meter (3) wool income: sheep 525 * hairs per unit / X price / kilogram of Mao Tse above three total income.

3, economic benefit analysis, a 500 Basic commodity sheep farm is established. The total annual profit is: gross income of the sheep, the total cost of breeding sheep, the total annual cost of raising sheep, the total annual cost of medicine, water and electricity, pportation, business management, annual total wages - the total amortization of annual total assets - the total annual amortization of sheep and sheep, and the sale of 1 sheep for every year.