2. Wages and benefits: the wages of breeders and hatchery workers (including all kinds of labor), wage subsidies and benefits extracted in accordance with the regulations.
3. Feed: refers to all kinds of purchased or self-produced feed used for rearing breeders in the stages of brooding, breeding and egg-laying.
4. Fuel and power: refers to the fuel and power expenses used for lighting, cooling, heat preservation, cleaning and hatching of chicks in the pen, including the water and electricity expenses paid for purchasing water and electricity, and the oil used for generating electricity by themselves.
5, medical expenses: refers to the drugs and medicines used for the prevention and treatment of diseases in all stages of breeding chickens and other medical expenses.
6, tools and equipment amortization: refers to the amortization of various tools and equipment used in pens and hatcheries. The accounting system does not set up this cost item, but I believe that this item of cost in the total production costs accounted for a certain proportion, a separate assessment to promote the production staff to strengthen property management, reduce production costs have a positive effect.
7. Depreciation: depreciation of fixed assets such as pens, hatcheries and special equipment.
8. Repair cost: the repair cost of fixed assets and tools and appliances of pens and hatcheries.
9. Other direct costs: refers to other direct costs other than the above 1-8 items, which can be directly included in the cost of products.
10, *** the same production costs: refers to the same production costs incurred in the same production area and related to different flocks (pens) *** the same production costs.
11, enterprise management costs: refers to the field department for the organization of production and administrative management, should be borne by all flocks and hatcheries *** with the management costs. Large breeder farms for cost management needs, can also be "enterprise management fee" is divided into "production management fee" and "administrative fee" two cost items to analyze the production management costs and administrative costs on the product respectively. Management costs and administrative costs on the total cost of the product and the degree of impact on unit costs, to assess the contribution of production management and administrative departments to reduce product costs.