分析利润中心母牛犊牛生产.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 eve