Repair course | How to do the best in pig farm in the financial perspective – Yangshuo – China Animal Husbandry Website – A useful animal husbandry website
Pig Professional Manager, WeChat ID: YZZYJLR2016
The purpose of cost control is to make the company’s money is just right, especially in the market downturn. It is time to enhance market anti-risk capabilities. If a company has an advantage in cost control, there is a voice in the market. Therefore, the importance of cost control in production and operation is self-evident.
First, the purpose of cost control
Doing the ultimate goal of the company is to obtain profits, if there is no profit, the company has become a charity department. To increase profits, either increase income, or reduce costs. In my country, pig industry is a fully competitive industry, not a profiteering, monopoly industry, so in front of income, even if the leader in this industry does not have a monopoly in front of the market. Therefore, in terms of income, everyone only adapts to this market, and improve our profits can only be to go down in the cost, and only cost advantages can make us win in the market.
The purpose of cost control is to make every penny of the company, especially when the market is sluggish, can enhance market resistance. If a company accounts up its advantage in cost control, there is a voice in the market. Therefore, the importance of cost control in production and operation is self-evident.
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Cost analysis is a very important link in our cost management, then how we go to analyze, to analyze every part of our production management operation, every cost is broken down, understand that we are Which link exists with controllable space.
The key to the cost control is to find the control point, which is where our key entry point is, this is the purpose of our cost control. After finding the control point, you should monitor the entire process. The cost control is by several leaders. The cost control is actually every employee must participate in the whole process. First, we must let the employee know through training. Cost control has no relationship with each employee. After training, employees need to do wholeheartedly, then you need to incentive, encourage every employee through some incentives, and employees clearly do the cost control will have any benefits, which will allow each employee to participate in cost control. Every process is coming. Otherwise, there are only a few leaders to do cost control, this is not good.
Second, the focus of the cost control
Group company pig farm is a lot of type, some are spreading fields, some are traditional fields, some are the product station. Analysis of the cost of pig felts and pig costs in the form of spreading field. For pig seedling costs, there are six costs, respectively, piglet consumption, sow consumption, piglet consumption, sow exhaustion, manufacturing cost, sow metastasis value.
There are four pigments of pigs, and the beginning of the pigs is turned by pig seedlings, so there will be piglets. Then there is a pig itself consumption, and there is a pig consumption and manufacturing cost. The use of pig manufacturing costs and pig seedling costs are the same. Our company’s piglet cost is 410 yuan / head, and the cost of pigs is 860 yuan / head (Note: 2014 data).
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So, how the above configuration is respectively, because the cost is not the same, our entry point and method measures are different. The first is to start control from the biggest aspect of the proportion, and our control will be large.. According to the group’s statistics, the average level of the company is 45%, and the pig pig consumption accounts for 10%. The manufacturing costs account for 35%, and the transfer value of the sow accounts for 10%.
The cost of piglets in the cost of piglets is the cost of piglets. This seedlings are determined to be as a qualified kind of pig, then this kind of pig costs turn, accounting for 35% average . This kind of pig itself also has feed. The above piglet consumption and pig consumption is different costs, about 30%, planting pig consumption 5%, manufacturing costs account for 30%.
From the above data, we can find what projects need to be found to solve, and cost control first should consider these several projects than 30% of the projects, which are feed costs and manufacturing costs. It is the weight of our cost. Other shareholders are relatively small, such as sow metastasis, and rarely proportion of pigs.
So, how about the accounting principle of each cost, we can break down. Let’s compare the cost of analysis, if you use the total amount, because each unit is different, the size of each company is different, we use the unit cost to perform horizontal contrast, and have longitudinal contrast, comparison of different years. For pigs, the pig farm generally uses the head to decompose, the total formula of single-headed cost is equal to the total amount of the cost, which is the amount of the column plus the amount of the accumulation. How much ratio is used as a genuine to share costs, such as two stocks of piglets as a pig seedlings to share costs.
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The purpose of cost control is to make a single-headed cost, first of all the molecules should be reduced, and the denominator is increased. Therefore, in the industry, in the industry, it is necessary to reduce the cost of breeding, there are two aspects. Either it is to reduce cost spending and reduce the total cost. For example, the feed has been used for 1 million last month, which can not drop to 900,000 this month, can not be reduced. On the other hand, it is possible to increase the single-headed cost. Branch uses usThe terminology of the industry is to improve effective capacity while reducing cost spending. Therefore, from this formula, we also have direction. To reach a single-head cost is two aspects, we must scientifically control, control cost spending, and a means is to work hard to improve our effective capacity, this is the overall direction.
As mentioned earlier, feed costs account for the largest proportion of pig felings and the cost of pigs, so we will decompose the single-headed consumption of the sow, we can use the pig in which one of us can put the pig. The cost of feed is lowered. The formula and the above formula are the same, and the amount of sow feed appointment is divided by the number of columns. We decompose it, the pig farm sow is actually there a lot, there is pregnant, weaning, and re-breeding, the sows of various states have, but it is expensive to share. Therefore, it is divided into two categories, one is the feed of the material consumption that is in a valid production of the sow, and the other is an invalidation period.
Everyone is very clear in this industry, which is the cost of the sow. Normally, a sow is breed from it, and the final result is capable of successful delivery, and it is possible to successfully give birth to the feed consumption in the pregnancy process. If it is breed, it has not successfully delivered it after 4 months, or it is abortion, or it is eliminated, or it is so long, and the cost of the feed it consumes is no piglet. This part of the cost, we are called invalid costs. Therefore, from these two aspects, we have the direction of control, try to reduce the invalidation period. The cost of these sows that are expensive for these sows in the effective production period can also be used to use this formula to analyze. In the effective production period = unit price × head × material × days, we can use this formula to calculate. Feed unit price is the price of the market, we can see the price of the feed as a measure. The amount of the header is basically almost the same, we can also think of it as a measure. The amount of material can be seen as a variable, and there is a number of days, that is, this mother pig has experienced how long it has experienced during its pregnancy, and some sows will be delivered in 112 days. Some sows may be 118. Days or 120 days of delivery, then it is a little longer than one day in pregnancy. Therefore, we started to control the number of days from two aspects, one is fromThe amount, one is controlled from the number of days.
In the invalidation period = unit price × amount × number of heads × days, these headers minimize the minimum, such control costs, and through the number of days to control costs. The number of days in the invalidation period is related to the experience of the breeder. For example, the sauce, some pig farms can find that some pig farms may be found in 10 days, and the cost is controlled by this reduction in invalidation.
Division is the column amount + stocks to the equivalent = Delivery – Death + Period – The stock is about equivalent. The amount of childbirth = a few × average of the nest of the child. Number of childbirth = fragmentation × Delivery time.
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In order to prove that these indicators have more influence on our single-head cost, the following data is used.
First look at the impact of invalidation sows on the cost of the sow. For example, in this month, the 100 sows were varied. The 100 sows waited for it to give birth to it. When they were given birth, there was successful delivery, and there was no successful sow was in an invalidation period.
We took the data of the two pig farms to compare, this is the two pig farms under the group, which is comparable in size, super-production, material, etc., but why is the cost of the cost? . According to the reason, the same scale, super-production, and material indicators must be a problem, it is certain that it comes from what is the problem. Let’s take a look at the sows in these two fields in an invalidation period.
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This is a schematic diagram of the number of spaces. I am lifting the data of 4 states, including from weaned to death, breeding to return, breeding to abortion, breeding to empty. The cost of the B pig farm will definitely be high in this regard. These four cases B pig farms are longer than the A pig farm, and pig seedlings cannot help him share costs, so the cost of B pig farm is here.
This is in an invalid production of the sow scale, especially the stage of weaning to death, B pig farm is 2% of the A pig farm, everyone can imagine, don’t want to count, see like this It can be seen that the cost of affirmation B pig farm will be higher than the A pig farm. Therefore, we have done cost control, how to reduce the cost of a pig farm, this is one of the aspects we have to focus on, we have to reduce the proportion of sows in an invalidation period, while still shortening invalid production The number of interval days, this is an important measure to reduce costs. We want to count, monitor this problem, how much we can reduce these proportions. This is an impact on the situation of the sow in the invalidation of the sow. The number of deaths just in the formula also had an impact on cost, and we look at E fields and Q fields. E field cost is 385, Q field cost is 405, the difference is 20 yuan. However, the indicators of the two fields are similar, and the average fissure and variety of branching rates, materials such as materials are similar, but only the pig seedlings are different, and the Q field is almost 4%. The Q field mortality is so much, there are a lot of reasons, explain one, even if we succeed in giving birth, as long as you didn’t really change this pig, the loss is very large. I have a calculation here. If the Q pig farm can reduce the mortality rate to the level of the E Yang farm, its cost Lima can drop 15 yuan, this space is very big. So, a pigThe field can control the mortality and a very important aspect of cost control.
I think that the mortality is a very worthwhile topic. There are many situations where the death of pigs, give you an intuitive feeling that I estimate that it may be considerable part because of the mortality rate caused by the feeder personnel during childbirth, such as It is said that it may cause death from the evening, or even give the pig. This topic is worth studying because it has a great impact on cost.
The following is a matter of the impact of production indicators to cost, let’s take a look at the K Pig Farm and M Pig Farm. These two pig farms are the same, but it may differ, and the cost of the M pig farm is very fluctuated. It is very high, and suddenly, the change of K pig farm is relatively gentle, we can See some problems from the production indicators.
These two patterns are fractal and average fellow, and the K pig farm is better than the M pig farm, and it is very stable. It is basically maintained at this level every month, and M Pig farm The fluctuation is very large. The average funeral is also the same. From these two indicators, it can be seen in the cost. From the data, you can see what problems exist. These two indicators have great influence on cost, from the case of the K pig farm and M pig farm, production stability is significant, and the other is that effective capacity has very much affected. In addition to the influence of the disease, I think there is also a planning problem. Is there a good plan in advance, there is no cost control, and the cost budget is also very important. Including when the mother pig is eliminated, how much elimination is eliminated, and there is a lot of fluctuations. Grasping production capacity is a very systematic work, let’s take a look at another table.
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Reasonable basic mother pig pregeting structure
Everyone is a pig household, knowing that a sow is between the 3rd fetus to the sixth birth This is the best. For example, the K field may be green and yellow, there may be some problems before, including the feeding process, may have failed for some time., Green yellow, its fluctuations are great. Therefore, increasing production capacity in addition to the quality of breeding of pigs, I want to adjust, optimize the beauty of the pig farm sow, and do a good job in advance, and do prayer in advance. Some scenes are not willing to eliminate sows, maybe some sows are small, and there is a possibility of more than 1,200 people, and they must not be eliminated. But it is long pain or short pain. This is a question worth each velicher to carefully consider. The cost of production capacity will definitely be high, and this problem has been explained in front. Therefore, one of the important measures to improve the production capacity of the sow is to optimize the gestational age structure of the base group, and the pig farm must do not have the phenomenon of green and yellow, which has a very huge impact.
Let’s take a look at the manufacturing cost. Just said, the cost of manufacturing costs is also very huge, in addition to the feed consumption is manufacturing cost. 30% of the breeding of pigs are manufacturing costs, and there are many details in manufacturing costs. First of all, we look at human cost. At present, domestic pig farms are still human, this cost is very high. Half or more levels in the manufacturing cost. The depreciation of the equipment accounts for 20%, and the low value is more convenient for 15%, and other projects add 15%. So, how can we control the manufacturing costs, we can see from this ratio. For example, can we control human cost? From the current level of development and price level, employee’s wages will definitely rise each year, this is certain, as a company we can’t save costs to reduce employee salary, this is not of. Our employee’s salary is can’t be causing, and it is possible to rise every year. How do we reduce costs?
The first is the problem of staff. How many breeders needed in a production line, which is to determine. Second, improve effective capacity is the best way to digest the cost of humanity. The depreciation of the equipment is also the same, and our pig farm has invested in, and its equipment is depreciated is already fixed, so we have to reduce costs only to improve capacity. Low-value consumables are very simple, that is, the total amount of control, such as how to control all aspects of hydropower, I think it has a certain help from the total control.
From the above aspects, in the above aspects, the focus of the cost control, including the structure of the cost project, how to make, this ratio, then from every cost, we will decompose it, and finally see meWhich link can be operated space, controlling our pig farm to the lowest.
Third, some thinking of cost control
Finally, I speak some thinking in cost control.
First, stable production is a big premise of the cost of pig farm. The pig farm should do a good job of cost control, and stabilize production is the most important.
Second, optimize the base age structure of the base group and improve the reproductive performance. The pig farm will have a lot of initiative to the next cost control. Third, for the pork in invalidation, try to reduce the proportion and shortening of the balance, which is very important in cost control.
Fourth, cost control must participate, implement people, and motivate progress.
In short, I think the cost of pig farm is not just a single thing, but should be a matter of all employees, especially the breeder, management personnel must have this concept, there must be reasonable incentives, let Employees feel that the control cost is good to him, so that it can truly achieve effective purposes.
(Source: According to the recording of the meeting, some changes)
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