Application of Breakeven Theory to Guide a Dairy Farm in Xinjiang Decision-making Case Analysis
In order to improve the production efficiency of dairy farms and obtain the maximum profit,in this study,the break-even analysis method was used to analyze the actual number of commercial milking cows,milk yield,milk sales price and average milk yield in January of a year in a dairy farming enterprise in Xinjiang.The production data of the farm in February were predicted,and the sensitivity of various factors affecting the profit of the breeding enterprise was evaluated and sorted.It was found that among the many factors affecting the profit of the pasture,the sensitivity from high to low was the number of dairy cows,average milk yield,unit price of milk sales,milk yield,variable cost,fixed cost and other income.By optimizing the number of breeding head and other factors,a reasonable decision-making plan can be formulated to obtain the maximum profit,which provides the necessary data support and theoretical guidance for the operation decision-making and future development planning of dairy farming enterprises.
Profit and loss balanceDairy cowSensitivity analysisOperational decisionsData support
万方数据
维普
