肉牛养殖成本收益变动及其影响因素分析——以农牧区六大主产省(自治区)为例

Analysis on cost-benefit change and its influence factors on beef cattle breeding——The six main provinces(autonomous regions) of agricultural and pastoral areas taken for example

为了研究肉牛养殖成本内部各要素对肉牛养殖收益的作用关系,笔者基于2008—2015年主产省（自治区）肉牛养殖成本收益数据,采用会计核算方法和综合指数法对中国六大主产省（自治区）肉牛养殖成本效益变动及其影响因素进行分解分析。结果表明：仔畜费用增加是推动肉牛养殖成本上升的第一要素,其次是用工费用的增加。从成本构成的综合指数上看,生产要素价格变动的作用对肉牛养殖成本增加的作用明显,而生产要素投入数量的增加对肉牛养殖成本增长的作用相对较小。

In order to study the effect of internal factors of beef cattle breeding cost on its income, based on cost-benefit data of beef cattle breeding from the main Provinces（ Autonomous Regions）in China from 2008 to 2015 in this paper, financial accounting method and comprehensive index method were employed in analyzing cost-benefit change and its influence factors on beef cattle breeding from the six main provinces（ au- tonomous regions）in China. The results showed that from its benefit growth, price increasing played the main role in benefit change of beef cattle breeding during this period;while its yield growth played a small role. Beef cattle breeding cost growth had a large effect on its benefit change, and the increase in the cost of newborn animals was the first factor of breeding cost growth. Price increasing of production factors also played a major role in cost growth, while its number increasing of production factors played a relatively small role in cost growth of beef cattle breeding.