Cost accounting method of chicken raising

No matter what kind of chicken you raise, there are rules and formulas to find. The accounting of the cost of raising chickens is directly related to whether you can make money by raising chickens. For broilers weighing 1.8 kg, it usually takes 2 months from the cleaning and disinfection of the henhouse to the completion of the sale of this batch of chickens, during which all expenses should be included in the cost of this batch of broilers. These costs include: feed, chicken, medicine and vaccine, labor, water and electricity, depreciation of houses and feeding equipment, bedding and other sporadic expenses.

If the number of young chickens is "1.02", the overall survival rate is 95%, and the average body weight of the chickens is 1.8 kg. The cost per kilogram of hairy chicken is as follows: feed-to-weight ratio × average feed price + seedling cost (seedling chicken price / 1.02 / 0.95 / 1.8) + (drug vaccine cost + personnel wage + water and electricity fee + depreciation fee + other expenses) / 1.8 most farmers take depreciation and personnel salary into profit but not cost in practice.

According to the survey, the average cost of drug vaccine for every 1000 chickens in the house is about 300 yuan, that is, the cost of drug vaccine for hairy chicken is about 0.17 yuan per kilogram, and the cost of water and electricity is about 0.1 yuan for farmers to keep heat by coal stove. other expenses, such as bedding, consumables, etc., offset the income from chicken manure and feed bags. Therefore, when calculating the cost of hairy chicken for farmers, it can be simplified as follows: feed-to-weight ratio × average feed price + seedling chicken price / 1.74 × 0.27 1 kg hairy chicken cost = seedling chicken price / (number of paste losses) (survival rate × body weight) where 1.74 is the product of survival rate 95%, body weight 1.8 kg, and the number of chicken losses 1.02.

Therefore, the main indexes affecting the cost of hairy chicken are: feed-to-weight ratio, average feed price and chicken price.

Feed to meat ratio

Feed-to-meat ratio, also known as feed conversion rate, refers to the ratio of feed consumed by broilers to their body weight. The ratio of feed to meat is closely related to the quality of feed. the ratio of poor feed to meat is high, while the ratio of good feed to meat is low. The ratio of feed to meat is also affected by season and feeding management conditions.

The feed-to-meat ratio is low in spring and autumn, high in winter and summer, low in good feeding and management conditions, and high in poor feeding and management conditions (especially feed waste, low incidence and survival rate of broilers, which has a great influence on the feed-weight ratio). Broiler breeds also have a great influence on the ratio of feed to meat. The feed weight ratio of broilers with fast growth rate and strong disease resistance was low, while the feed weight ratio of chickens with slow growth rate and weak disease resistance was high.

Assuming that the average price of feed is 1.60 yuan / kg and the price of young chicken is 2.70 yuan per chicken, then: cost price of feather chicken = ratio of feed to weight × 1.60 × 1.70 × 1.74 × 0.27 = ratio of feed to weight × 1.60 × 1.82.

Average feed price

The average feed price refers to the ratio of all feed costs used by broilers to the amount of feed. The price of feed can generally reflect the quality of feed, the price of feed with poor quality is low, and the price of feed with good quality is high. In today's market economy, the price of feed of the same quality will often be adjusted due to changes in the price of raw materials.

If the feed-to-weight ratio of a certain feed under general feeding conditions is 2.0 and the price of a young chicken is 2.70 yuan per chicken, then: the cost of wool chicken = 2.0 × feed price + 1.82 many farmers are using feed from small feed factories or self-made feed. This depends not only on whether the feed cost is the lowest (that is, whether the product of the feed price of different feed factories and the feed-weight ratio of the broilers they raise reaches the lowest point), but also on the growth rate. If the growth rate is slow, other costs will increase relatively.

Therefore, it is best to know the feed-to-weight ratio that can be achieved before using a new brand of feed, or do a feeding experiment.

Price of Miao chicken

If the feed price is 1.60 yuan / kg and the feed-weight ratio is 2.0, then: hairy chicken cost price = seedling chicken price / 1.74 million 2.0 × 1.60 chicken 0.27 = chicken price / 1.74 million 3.47 if the feeding period of broilers is extended to increase body weight, depreciation, wages, medicine, vaccine, water and electricity costs are also increased, but it has little effect relative to each kilogram of hairy chickens.

The greatest impact is the feed cost and the cost of young chickens, the longer the feeding period. The higher the ratio of feed to weight, the lower the cost per kilogram of hairy chicken with the increase of body weight. The cost of seedling chicken = the price of seedling chicken / (1.02 × 0.95 × body weight), in which 1.02 is the number of sticking loss and 0.95 is the survival rate.

Summary

1. If the broiler weighs 1.8 kg, the survival rate is 95%, the feed-to-weight ratio is 2.0, the average feed price is 1.60 yuan / kg, and the chicken price is 2.70 yuan per kilogram, the capital preservation price of this batch of chickens should be about 5.02 yuan per kilogram of feathered chickens.

2. If other conditions remain the same, the cost will change 0.08 yuan for every 0.05 yuan of feed weight ratio, 0.10 yuan for each change of 0.05 yuan per gram of feed price, and 0.29 yuan for every change of 0.50 yuan per chicken.