利用盈亏平衡分析法对奶牛场经济效益的分析

Analysis on Economic Benefit of Two Dairy Cattle Farms by Break-even Analysis Method

盈亏是判断企业经济效益的一个重要标准,而盈亏平衡分析即量本利分析则是了解企业生产和销售后果、为其未来生产和销售决策提供依据的一种重要方法。选择当前奶牛场盈亏问题为研究对象,在简要介绍盈亏平衡分析方法的基础上,通过分析和对比西安光明荷斯坦奶牛育种有限公司和杨凌示范区良种奶牛繁育中心的相关资料,得到了两牛场在现有条件下的保本点分别为265头和291头,在目前的经营规模下两场均不能赢利。在现有饲养规模下,当产奶量分别为31.20和33.69 kg时,两场可处于盈亏平衡点。当产奶量低于118638.90 kg时,采用后者的经营模式成本较前者高。降低总成本、提高产奶母牛的比例等措施可以降低保本点产量,从而提高企业经济效益。

The gain or lose is an important standard to judge the eeonomie benefit of firms, and break-even analysis, namely Volume -Cost-Benefit Analysis, is a valuable method for firms to well know its production and sale and consequently to provide a base to reach a decision about future produetion and sale. This paper introduced the principle of break-even analysis and took two dairy cattle/arms for examples to analyze their benefit. The results showed that the break-even points of the two farms were 308 and 295, respectively; both farms cannot benefit at present condition and scale; two rarms were at their break-were 31.20 and 33.59, respeetively, if scaves of the two farms were not changde; later management pattern was better when the milk yield was lower than 118638. 90 kg. Measures such as reducing the total eost and improving the proportion of lactation eows in colony can reduce the point and consequently enhance benefit.