(1) Feed fee
Feed cost per unit weight of broilers (yuan/kg) = feed-meat ratio × feed price (yuan/kg), which shows that feed cost varies with feed-meat ratio and feed price.
(2) Chick feed
"role=" formula
"role=" formula
The chick cost borne by slaughtering broilers is affected by chick price and slaughter rate, which refers to the ratio of the number of chickens slaughtered to the number of chickens slaughtered.
"role=" formula
If the slaughter rate is 95%, that is to say, 5% of chickens die before slaughter, the money of these chicks should be shared with the slaughtered broilers. The greater the weight of slaughtered chickens, the less the chick fee per unit weight, and vice versa.
(3) Disease prevention and control expenses: the sum of the medicine expenses for immunization, treatment, disinfection and insecticide of each batch of chickens, divided by the number or total weight of broilers.
(4) Mat fee: the sum of the mat fee laid in the chicken house before the chicks enter the chicken house and during the feeding process is divided by the total number or total weight of chickens.
(5) Salary: refers to the salary, funds and welfare of all personnel directly involved in feeding, immunization, chicken inspection, transportation, chicken house cleaning, etc.
(6) Manufacturing cost
(1) Fuel and public utilities, the consumption of fuel (such as coal), water and electricity varies greatly in different seasons in many areas, so it is necessary to calculate the annual average.
(2) Depreciation expenses, how long the depreciation period of chicken coops and equipment is appropriate, and there are different opinions.
③ Cost of low-value consumables.
④ Co-production costs: including maintenance costs and transportation costs.
(7) Period expenses (temporarily included in the cost)
(1) Enterprise management fee and sales fee
② Financial expenses
Here are some examples:
A broiler farm has a batch of broilers, which have been raised for 45 days and weigh 2. 1 kg. The price of live chickens is 7.8 yuan/kg, the feed consumption per chicken is 4. 1 kg, and the feed-meat ratio is 1.95: 1. The average price of three kinds of feed is 2.28 yuan/kg, and the price of chicks is 2.8 yuan/chick. The cost accounting of this batch of chicken houses is shown in table 12, which lists the income and expenditure of this batch of chickens (the chick expenses, feed expenses and dead chicken manufacturing expenses in the feeding process have been spread on the slaughtered chickens).
"role=" table
Table 12 Summary of Cost Composition and Revenue and Expenditure of Broilers in a Chicken Farm
Profit = product sales revenue-product cost+sideline income
The profit per chicken in this batch =16.38 =14.49+0.15 = 2.04 yuan/chicken.
As can be seen from the above, the income of broilers is composed of the income of the main product live chicken and the income of the by-product chicken manure, and the profit obtained by subtracting the cost from it is the profit. The data of this batch of chickens are taken from a small chicken farm. It can be seen that the manufacturing cost and drug vaccine cost are relatively low except for the feed fee and chick fee. The proportion of feed fee and chick fee in the cost is at a medium level. If the feed fee ratio rises to 70% and the chick fee falls again (reducing the amortization of dead chickens to slaughtered chickens), then the net profit still has the potential to improve. But the biggest influence on profit is the weight and sales price of live chickens; In contrast, the profit growth brought by material consumption and material price decline ranks second. It can also be said that the potential of increasing production and income is greater than that of reducing cost and increasing income. If we can increase production and reduce costs at the same time, we can get the maximum profit.