肉牛生教材产的经济学(1).pptVIP

Economics of Beef Production肉牛生产的经济学 Ted Darling泰德达林 Alberta Agriculture, Food Rural Development Airdrie, Alberta, Canada 加拿大阿尔伯特省阿尔伯特农业食品和农村发展 Today’s Agenda今天的课程 Introduction and Background 介绍和背景 Economics Concepts, Theories and Tools 经济学概念、理论和工具 Feedlot Economics 育肥场经济学 Cow – calf economics 母牛—犊牛经济学 Wrap up, discussion and conclusions 总结、讨论和结论 What is Economics?什么是经济学？ Economics is about “making money” 经济学是“制造钱” Economics is about earning a return on investment 经济学是使投资有回报 Economics is managing scarce resources in order to earn a profit 经济学是管理有限的资源使之获得利润 Economics is different than finance 经济学不同于财务 What is Economics?什么是经济学？ Economics requires measurement and management 经济学需要测量和管理 “What gets measured gets managed.” “什么是测量，什么是管理。” Profit Centre Model利润中心模式 Economic Concepts, Theories Tools经济学概念、理论和工具 Establishing a standard format for analysis 建立分析的标准格式 Standard Format for Cost of Production生产成本的标准格式 Revenue (Value of Production) 收入（生产价值） -Variable Costs ** 可变成本** = Contribution Margin **边际收益** - Fixed Costs (Capital Costs)固定成本（基本投资） = Profit (Return to Equity)利润（归还自有资本） Other Terminology 其它术语 Direct Costs - easily attributed to a specific enterprise 直接成本- 容易归因于具体的企业 Indirect Costs - not easily allocated 间接成本- 不易划归 Overhead - same as indirect costs 间接费用-间接成本相同 Cash Costs - require an annual outlay of funds 现金成本--需要资金的年支出 Non-cash Costs - do not require an annual outlay of costs. 非现金成本-不需要年费用支出 Basic Financial Statements基本财务报表 Balance Sheet (beginning and ending) 资金平衡表（开始和结束） Snapshot of the business 经营的抽印程序 Assets= liabilities + owners equity 资产=债务+自有资本 Income Statement 收益表 Measures progress over the year 测量一年的进展 Statement of Changes in Financial Position 财务状况变化表 Cash flow statement – shows where the cash went 现金流通报表示现金的去向 Financial Production Records 财务和生产记录 Financial Records 财务记录 Revenues (sales) 收入（出售） Variable costs 可变成本 Fixed costs 固定成本 Production Records 生产记录