How to reduce the cost of raising pigs to maximize profits, I believe that every farmer is often thinking about the problem. Want to solve this problem, the first thing you have to understand the cost of raising pigs is composed of what, how to calculate the cost of farming, in order to further go to find out the cost of the breeding process and reduce the cost of what to pay attention to.
1. The composition of the cost of pig rearing
The cost of pig rearing mainly consists of piglet fees, feed costs, labor costs, epidemic prevention and medical expenses, depreciation of housing and machinery and equipment, the purchase of incidental appliances, borrowing and interest on occupied funds. Selling expenses, freight, utilities and incidental mortality losses are included. Accidental losses on mass mortalities are not included in the cost. In calculating the cost of each item of expenditure should be amortized to the cost of each pig, in order to see the proportion of the cost of each cost of the pigs, otherwise it is not easy to figure out the cost of this batch of pigs.
Calculation of the costs is as follows:
(1) piglet cost of the same batch of piglets of the total cost of expenditure divided by the total number of piglets, resulting in an average of the cost of each piglet.
(2) feed cost to the same batch of pigs consumed with the actual amount of feed, by-products and green fodder, one by one by the unit price of the calculation, and then add up the feed costs, to get the total amount of feed expenses. With the total amount of feed costs divided by the number of pigs in the same batch of pigs to arrive at the feed cost per pig.
(3) labor costs professional pig farmers are both producers and operators, generally do not calculate the labor consumed by the family, only the wages of hired workers. In the case of commercialization of pig farming, hundreds of pigs a year, the cost of each laborer a year should be apportioned to each commercial pig. For large pig farmers, labor cost is an important item in the cost of pig raising that cannot be ignored. A batch of pigs *** with how many man-days ÷ number of pigs out of the pen = average man-days per pig an average wage per man-day × average man-days per pig = labor cost per pig.
(4) depreciation will be fixed assets such as premises, machinery and other equipment purchase price ÷ useful life ÷ the total number of head of the year = depreciation per pig.
(5) interest generally only the interest paid on the loan to hit the cost of the occupied funds do not count the interest expense, this calculation is not reasonable, because the occupied funds if not used to raise pigs and deposited in the bank on the interest income, pig occupancy of funds and interest payable on a larger number of pigs, and therefore the occupied funds should be counted on the interest expense and interest to hit the cost of the funds. Occupied funds by borrowing interest to calculate the total interest expense ÷ total number of pigs slaughtered throughout the year = average interest expense per pig share.
2. How to find out the problems in the cost
(1) Horizontal comparison between pig farms (professional households). Choose pig farms with the same type of operation as your own for comparison. Comparison should be specifically analyzed, not simply engaged in, in order to facilitate the mutual comparison of strengths and weaknesses, found that the problem is solved in a timely manner.
(2) the composition of their own cost of pig farming, should be phased in batches, fine-tuned item-by-item assessment, batch accounting to facilitate the calculation of the average cost of each pig and the project cost, with the front and rear of the two batches of the cost of pigs compared to analyze the cost of the same time, while taking into account the utility of the cost of the expenditures and the problem. In order to do a good job of cost accounting, it is necessary to establish accounts, develop schedules, record each batch of pig expenses. These records are not only useful for cost accounting at that time, but also provide information for future long-term analysis and comparison. Through the pig cost analysis: piglets and feed costs account for about 90% of the total cost. The feed cost should not exceed 60%. If it is more than 60% in the actual expenditure, we should check the reasons for exceeding it, such as high feed price, poor quality of feed, more dosage, more waste, more loss, etc., to find out the problems and solutions. Under normal circumstances, the ratio of gross pig price to feed grain (corn) price is 1:5, which is the balance point of pig rearing. The higher the ratio, the more profit, below 1:5 when the loss. General pig gross profit should be 20% of the price of pigs.
3. Pig costing
To improve the economic efficiency of pig farms, the need for pig farms to carry out fine management, reduce the production cost of pig farms is very important. The cost of pig farms includes the following items: the cost of feed, direct labor, indirect labor, unit personnel costs, combined with the feed conversion rate, the economic efficiency of pig farms can be assessed.
By nearly ten years of pig factory cost, the proportion of feed shows a decreasing trend year by year, but it still accounts for 62% of the total cost of production, ranking first; the opposite is true for the cost of personnel, the proportion of year by year to increase to 21%, a total of 83% of the two, and other medical costs, appliances, and utilities and miscellaneous expenditures accounted for only 17%.
Therefore, to reduce the cost of production should pay attention to the following aspects:
(1) Improve the production efficiency, increase the number of piglets per sow and the average daily weight gain of meat pigs.
(2) Improve feed efficiency, reduce the unit price of feed per kilogram of meat pig, reduce feed costs.
(3) Personnel costs are bound to rise with changes in the economic and social environment, so we will start by improving the management mode of operation, effectively utilizing manpower, and strengthening the connectivity between each production process.
(4) At present, the government's environmental protection requirements for the pig industry are becoming more and more stringent, in order to alleviate and eliminate the pollution caused by pig farms on the environment, this part of the cost is getting higher and higher, and this part of the cost can not be reduced, but we can do is to strengthen the management of pig farms, do a good job in environmental control and disinfection, reduce the morbidity rate of the pigs, improve the environmental hygiene, cut off the pathway of disease transmission to achieve the reduction of medical costs and to reduce the cost of pigs, and to reduce the cost of medical treatment, and to reduce the cost of pigs. The aim is to reduce the medical cost and the morbidity and mortality rate of pigs.
4, cost calculation method
Cost calculation includes variable cost and fixed cost.
1. Variable costs
(1) Mixed feed: about 60-75% of the cost, a large proportion, so we must pay attention to the price of feed ingredients rise and fall, and flexibly adjust the feed formula in order to reduce the cost of raising pigs.
(2) green fodder: pregnant pigs contain this cost.
(3) direct labor: including regular and temporary labor salaries, overtime, etc. In recent years, due to changes in the social environment, wage increases, this cost has been gradually increasing trend.
(4) Medical expenses: including medical supplies and other medical expenses.
(5) other feeding costs: including pig barn equipment loss, water and electricity costs and pest control costs.
(6) Amortized sow price: (Sow book balance price x 1/8) x number of births.
2. Fixed costs:
(1) Administrative costs: including labor costs, depreciation, repair and maintenance costs, service costs, taxes, insurance, welfare and so on.
(2) Factory expenses: the cost of maintaining the normal operation of the entire pig farm.
5, costing process
From the beginning of the production costs, to calculate the total cost of the completed product and the unit cost of the entire costing steps. Costing procedures are generally divided into the following steps:
(1) the audit of production costs expenditure. The production cost expenditure, should be in accordance with the state, the higher authorities and the enterprise's relevant systems, regulations for strict audit, in order to do not comply with the system and regulations of the cost, as well as a variety of waste, loss, etc. to stop or pursue financial responsibility.
(2) determine the costing object and cost items, open the product cost ledger. The different types of production, different requirements for cost management, costing objects and cost items are also different, should be based on the characteristics of the type of production and cost management requirements, to determine the costing objects and cost items, and based on the determination of the costing objects to open the product cost ledger.
(3) the allocation of factor costs. Summary of the incurred elemental costs, the preparation of a variety of elemental cost allocation table, according to its use in the allocation of the relevant production cost ledger. Can be recognized as a costing object consumed directly into the cost, such as direct materials, direct wages, should be directly credited to the "production costs - basic production costs" account and its related product cost ledger; can not be recognized as a cost, it should be used according to the occurrence of the poof or the purpose of the collection and distribution, respectively, recorded in the "manufacturing costs". "Manufacturing costs", "production costs - auxiliary production costs" and "scrap loss" and other comprehensive cost accounts.
(4) Allocation of comprehensive costs. To the "manufacturing costs", "production costs - auxiliary production costs" and "scrap losses" and other accounts of the integrated costs, the end of the month using a certain allocation The comprehensive costs of "manufacturing costs", "production costs - basic production costs" and "loss of scrap" and other accounts, the end of the month using a certain allocation method for allocation, and recorded in the "production costs - basic production costs" and the relevant product cost ledger.
(5) The division of the cost of completed products and the cost of products in progress. Allocation of production costs incurred through the allocation of factor costs and comprehensive costs, the production costs incurred have been summarized in the "production costs - basic production costs" account and the relevant product ledger. In the absence of products in the case, the product cost ledger production costs are summarized as the total cost of completed products; in the case of products in the case, it is necessary to product cost ledger production costs summarized according to a certain method of division between the completed product and the end of the month in the product is divided, so as to calculate the cost of completed products and the end of the month in the product cost.
(6) Calculate the total cost and unit cost of products. Under the variety method and batch method, the cost of completed products calculated in the product cost ledger is the total cost of the product; under the step-by-step method, it is necessary to carry forward the cost ledger according to the production steps in order to carry forward or parallel summary, in order to calculate the total cost of the product. The total cost of the product divided by the number of products, you can calculate the unit cost of the product.
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