肉牛生產(chǎn)的經(jīng)濟學(xué)(1)-資料下載頁
2025-02-21 13:41本頁面
【正文】 t the sale price being adjusted?) u 風(fēng)險 束縛一個市場。（投入價格上升銷售價格能調(diào)整嗎？）u Risk of loss of independenceu 獨立 風(fēng)險損失70Key Issues in Contracting簽約的主要問題n The impact on other business relationships對 其他經(jīng)營關(guān)系的影響uRelationships with other customers and suppliers may be affectedu其他 消費者和供應(yīng)者的關(guān)系可能受影響71Discussion Conclusions討論和結(jié)論72The End結(jié)束Ted Darling泰 德達林Risk Management Specialist風(fēng)險 管理專家Alberta Agriculture, Food Rural DevelopmentAlberta, Canada加拿大 阿爾伯特省阿爾伯特農(nóng)業(yè)食品和農(nóng)村發(fā)展局Value of Production生產(chǎn)價值u Total revenue 總收入u Total value of product producedu 生產(chǎn) 的產(chǎn)品總值u Adjusted for: 調(diào)整：t livestock sales and purchases 家畜出售和購買t transfers in and out 中轉(zhuǎn)進和出t inventory changes 存貨變動t amounts receivable 應(yīng)收的數(shù)額u (back)（ 后面）74Variable Costs 可變成本n Costs that vary more or less directly with production n 成本的變化多或少直接于生產(chǎn)有關(guān)ufeed, pasture, vet and medicine u 飼料、草場、獸醫(yī)和藥ufuel, fertilizer, seed 燃料、化肥和種子n Include adjustments for: 包括調(diào)整：usupply inventories 供應(yīng)存貨uamounts payable 可支付數(shù)額uunpaid labour 不支付的勞力n (back)（ 后面）75Fixed Costs 固定成本n Also called capital costs. These costs do not vary with production.n 也稱資本成本。這些費用不隨生產(chǎn)變化。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、間接費用u machinery and building depreciationu 機械 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)帳期間必須購買和支付的費用uPurchased feed, grain, rented pastureu 購買 飼料、糧食、租草場useed, fertilizer, chemicalsu 種子 、化肥、化學(xué)藥品uhired labour, custom chargesu 雇 勞力、顧客要價uutilities, insurance premiums, interest, taxesu 公 共事業(yè)、保險費、利息、稅金n Does not include:不 包括：uoperator labour, depreciation, inventory changes, internal transfersu 經(jīng)營 者勞動、折舊、存貨變動、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)整以來這是一個真正的概念（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（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)是單獨的利潤中心是否 “拉動重量 ”n (back)（ 后面）79Return To Equity歸還 自有資本n Profit 利潤uThe most prehensive measure of progressu 最 綜合的進展測量uDoes not address cash flow不 涉及現(xiàn)金流量uCould be considered as “return to equity and management” (assuming that all labour has been included in variable costs)u 可 考慮為 “歸還自有資本和管理 ”（假設(shè)所有勞動包括在可變成本）n (back)（ 后面）80Investment 投資n Investment in capital assets固定 資本投資uBuildings 房屋uMachinery 機械uBreeding livestock 種畜n Presented in total amounts and per cow wintered在 總數(shù)額和每頭母牛過冬中顯示n (back)（ 后面）81演講完畢，謝謝觀
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