分析利润中心.pptVIP

Analyzing a Profit Center分析利润中心 Cow-calf production 母牛-犊牛生产 Training objectives培训目标 Use enterprise budgets to compare the profits from two different production strategies 使用企业预算比较两个不同生产战略的利润 NOTE: Use the excel file “Business – Part 4 – Analyzing Cow Calf Profits” to support the exercise in this module 注意：使用EXCEL文件“经营—第四部分—分析母牛犊牛利润”以支持模型中的练习 Practice Examples练习题 A farmer buys 2 bred (pregnant) cows 一个农民买了两头繁殖母牛（妊娠） Situation 1:条件1： Weaning rate of 50% 50%的断奶率 Raises 1 calf per year 每年一犊 Situation 2:条件2： Improved feeding改进饲养 Weaning rate increases to 75%断奶率增加到75% Raising 3 calves every 2 years增加到每两年三犊 Assumptions假设 Crossbred cattle 杂交牛 Bred with artificial insemination 使用人工授精 Working Groups工作组 Feeding Rations饲养日料 50% weaning rate 50%断奶率 Low quality diet 低质日料 BCS 2 膘情等分2 Cow Ration:母牛日料 Hay = 9.5 kg * 100 days 干草=9.5公斤*100天 Pasture (rented)草场（租） 75% weaning rate 75%断奶率 Good quality diet 好质日料 BCS 3膘情等分3 Cow Ration:母牛日料 Hay = 9.5 kg* 150 days 干草=9.5公斤*150天 Corn silage = 7 kg/day * 150 days 玉米青贮=7公斤*150天 Concentrate = 0.8 kg/day * 150 days精料=0.8公斤/天*150天 Pasture (rented)草场（租） Step 1: Calculate Revenues步骤1：计算总收入 Calves are sold at 200 kg and 6 months 犊牛在200公斤和6个月出售 Each calf is sold for Y 1,600 每头犊牛售价1600元 What are the total expected revenues in each of five years? 每5年期望的总收入是多少？ Step 1 continued步骤1继续 Step 2 – Identify Variable Costs步骤2—确定可变成本 List all the Variable Costs associated with raising and selling the cattle 列出与养牛和出售牛有关的所有可变成本 Calculate the total Variable Costs in each of the five years 计算每5年的总可变成本 Step 2 - continued 步骤2继续 Step 3 - Contribution Margin步骤3—边际收益 Calculate the Contribution Margin for Year 1 to Year 5计算1至5年的边际收益 Total Revenues 总收入 - Total Variable Costs总可变成本 = Contribution Margin边际收益 Report Back报告 Each group presents their forecasts 每组介绍预测 Step 4 – Fixed costs步骤4—固定成本 A business might be efficient in production, but can still be uncompetitive and even unprofitable if the capital costs are too