肉牛生產(chǎn)的經(jīng)濟(jì)學(xué)(1)-文庫(kù)吧在線(xiàn)文庫(kù)
【正文】 ze Unit Costs of Production?生產(chǎn)的最小單位成本？AAC DELost Profit(if producing at minimum cost)利潤(rùn) 損失 （如果生產(chǎn)成本最低）31Economic Concepts, Theories Tools經(jīng)濟(jì)學(xué)概念、理論和工具n Establishing a standard format for analysisn 建立 分析的標(biāo)準(zhǔn)格式n Cost structure – fixed and variable costsn 成本 結(jié)構(gòu) 固定和可變成本n Marginal costs and revenues, maximizing profitsn 邊 際成本和收入、最大的利潤(rùn)n Partial Budget部分 預(yù)算32Partial Budget部分 預(yù)算33Partial Budget (example only)部分 預(yù)算（例子）34Other Economic Concepts and Tools其他 經(jīng)濟(jì)學(xué)概念和工具n Risk Management風(fēng)險(xiǎn) 管理n Risk is the probability of unexpected outesn 風(fēng)險(xiǎn) 是未期待結(jié)果的盈利能力n Risk can be measured by:風(fēng)險(xiǎn) 可測(cè)量：tVariation around the mean, standard distributions平均 數(shù)、標(biāo)準(zhǔn)分配中的差tSensitivity analysis 敏感 分析tmean standard deviation平均 和標(biāo)準(zhǔn)離差ttriangular distribution三角 分配35Other Economic Concepts and Tools (continued)其它經(jīng)濟(jì)學(xué)概念和工具 （繼續(xù) ）n Commodities versus diversified productsn 商品 對(duì)多樣產(chǎn)品u Commodity production minimize the “per unit” cost of production商品 生產(chǎn) 生產(chǎn)的最小的 “單位成本 ” u Differentiated products maximize your product’s value as perceived by your customer.u 不同 產(chǎn)品 你的顧客理解的最大產(chǎn)品值n Enterprise analysis企業(yè) 分析u Calculate contribution margin (revenue –variable costs) for each enterprise or profit centreu 為 每個(gè)企業(yè)或利潤(rùn)中心計(jì)算邊際收益（收入 可變成本）36Beef Feedlot Economics肉牛 育肥場(chǎng)經(jīng)濟(jì)學(xué)Terminology Definitions術(shù) 語(yǔ)和定義n Standard format for analysis, plus other terms:n 分析的標(biāo)準(zhǔn)格式，加其它術(shù)語(yǔ)：t Cost per kg of gain – cost of 1 kg of weight gain. Includes all costs, fixed and variablet 每 公斤增重成本 增重 1公斤。 /天Total Feed Cost = 165。 UCOP是 1000/225= /公斤。n Usually associated with ownership n 通常 與所有權(quán)有關(guān)u land taxes, licenses, insurance, overheadu 地 租、許可證、保險(xiǎn)、間接費(fèi)用u machinery and building depreciationu 機(jī)械 和房屋折舊u interest on capital assets 固定資產(chǎn)的利息n (back) （后面）76Cash Costs 現(xiàn)金成本n Expenses that have to be purchased and paid for, usually within the fiscal period.n 通常 是在結(jié)帳期間必須購(gòu)買(mǎi)和支付的費(fèi)用uPurchased feed, grain, rented pastureu 購(gòu)買(mǎi) 飼料、糧食、租草場(chǎng)useed, fertilizer, chemicalsu 種子 、化肥、化學(xué)藥品uhired labour, custom chargesu 雇 勞力、顧客要價(jià)uutilities, insurance premiums, interest, taxesu 公 共事業(yè)、保險(xiǎn)費(fèi)、利息、稅金n Does not include:不 包括：uoperator labour, depreciation, inventory changes, internal transfersu 經(jīng)營(yíng) 者勞動(dòng)、折舊、存貨變動(dòng)、內(nèi)部轉(zhuǎn)換n (back)（ 后面）77Total Production Costs總 生產(chǎn)成本n Variable costs plus capital costsn 可 變成本加固定成本n This is an accrual concept (not cash) since it includes adjustments for:n 自包括以下調(diào)整以來(lái)這是一個(gè)真正的概念（不是現(xiàn)金）：u amounts payable and receivable可 支付和應(yīng)收數(shù)額u changes in inventory (product and supply)u 存 貨變動(dòng)（產(chǎn)品和供應(yīng)）u internal transfers among enterprises企業(yè) 間內(nèi)部轉(zhuǎn)換u depreciation and unpaid labour折 舊和未支付勞動(dòng)n (back)（ 后面 ）78Contribution Margin邊 際收益n Contribution Margin = value of production variable costs n 邊 際收益 =生產(chǎn)值 可變成本uUsed in profit centre analysis (enterprise analysis)用 于利潤(rùn)中心分析（企業(yè)分析）u Best indicator of whether individual profit centres are “pulling their weight”u 最好 的指標(biāo)是單獨(dú)的利潤(rùn)中心是否 “拉動(dòng)重量 ”n (back)（ 后面）79Return To Equity歸還 自有資本n Profit 利潤(rùn)uThe most prehensive measure of progressu 最 綜合的進(jìn)展測(cè)量uDoe
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