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1、Economics of Beef Production 肉牛生产的经济学Ted Darling泰德达林 Alberta Agriculture, Food & Rural Development Airdrie, Alberta, Canada 加拿大阿尔伯特省阿尔伯特农业食品和农村发展CIDA China Beef Project, January 20032CIDA China Beef Project, January 20033CIDA China Beef Project, January 20034CIDA China Beef Project, January 20035CID
2、A China Beef Project, January 20036CIDA China Beef Project, January 20037CIDA China Beef Project, January 20038CIDA China Beef Project, January 20039CIDA China Beef Project, January 200310CIDA China Beef Project, January 200311CIDA China Beef Project, January 200312CIDA China Beef Project, January 2
3、003Todays Agenda今天的课程nIntroduction and Background介绍和背景nEconomics Concepts, Theories and Tools经济学概念、理论和工具nFeedlot Economics育肥场经济学nCow calf economics母牛犊牛经济学nWrap up, discussion and conclusions总结、讨论和结论13CIDA China Beef Project, January 2003What is Economics? 什么是经济学？nEconomics is about “making money”经济学
4、是“制造钱”nEconomics is about earning a return on investment 经济学是使投资有回报nEconomics is managing scarce resources in order to earn a profit经济学是管理有限的资源使之获得利润nEconomics is different than finance经济学不同于财务14CIDA China Beef Project, January 2003What is Economics? 什么是经济学？nEconomics requires measurement and manage
5、ment经济学需要测量和管理n“What gets measured gets managed.”“什么是测量，什么是管理。”15CIDA China Beef Project, January 2003Profit Centre Model利润中心模式Cow-Calf 母牛-犊牛Feedlot育 肥场Processing 加工Retail/WholesaleMarket零售/批 发市场Inputs投 入Inputs投 入Inputs投 入Inputs投 入OutputOutputOutputMeasure & manage 测量和管理Measure & manage 测量和管理Measure
6、 & manage测量和管理Consumer 消费者 16CIDA China Beef Project, January 2003Economic Concepts, Theories & Tools 经济学概念、理论和工具nEstablishing a standard format for analysis建立分析的标准格式17CIDA China Beef Project, January 2003Standard Format for Cost of Production 生产成本的标准格式Revenue (Value of Production) 收入（生产价值） -Variabl
7、e Costs * 可变成本* = Contribution Margin *边际收益* - Fixed Costs (Capital Costs)固定成本（基本投资） = Profit (Return to Equity)利润（归还自有资本）Back18CIDA China Beef Project, January 2003Other Terminology 其它术语nDirect Costs - easily attributed to a specific enterprise直接成本- 容易归因于具体的企业nIndirect Costs - not easily allocated间
8、接成本- 不易划归nOverhead - same as indirect costs间接费用-间接成本相同nCash Costs - require an annual outlay of funds现金成本-需要资金的年支出nNon-cash Costs - do not require an annual outlay of costs.非现金成本-不需要年费用支出19CIDA China Beef Project, January 2003Basic Financial Statements 基本财务报表nBalance Sheet (beginning and ending)资金平衡
9、表（开始和结束）uSnapshot of the business 经营的抽印程序uAssets= liabilities + owners equityu资产=债务+自有资本nIncome Statement 收益表uMeasures progress over the year 测量一年的进展nStatement of Changes in Financial Position财务状况变化表uCash flow statement shows where the cash wentu现金流通报表示现金的去向20CIDA China Beef Project, January 2003Fin
10、ancial & Production Records财务和生产记录nFinancial Records 财务记录uRevenues (sales) 收入（出售）uVariable costs 可变成本uFixed costs 固定成本nProduction Records 生产记录uBirths, deaths, weights 出生、死亡、重量nNecessary for all businesses, big and smalln 所用经营需要的，大和小21CIDA China Beef Project, January 2003Economic Concepts, Theories &
11、 Tools 经济学概念、理论和工具nEstablishing a standard format for analysis建立分析的标准格式nCost structure fixed and variable costs, contribution marginn成本结构-固定和可变成本、边际收益22CIDA China Beef Project, January 2003Fixed &Variable Costs and Contribution Margin 固定和可变成本、边际收益nUnderstanding these concepts is the key to increasin
12、g profitabilityn学会这些概念是增加盈利能力的关键uMaximize contribution margin by increasing revenue and decreasing variable costsu通过增加收入和降低可变成本获得最大的边际收益uMaximize profits by spreading fixed costs over more units of productionu通过将固定成本分散在更多的生产单位中获得最大 的利润23CIDA China Beef Project, January 2003Fixed and Variable Costs 固
13、定和可变成本24CIDA China Beef Project, January 2003Economic Concepts, Theories & Tools 经济学概念、理论和工具nEstablishing a standard format for analysisn建立分析的标准格式nCost structure fixed and variable costs成本结构- 固定和可变成本nMarginal costs and revenues, maximizing profits边际成本和收入、最大的利润25CIDA China Beef Project, January 2003M
14、arginal Costs, Marginal Revenue 边际成本、边际收入nMarginal refers to:边际收入属于： uThe next unit of production下一个生产单位uOne more unit 一个以上单位uOne more kg of beef 一公斤以上肉牛uOne more kg of corn一公斤以上玉米nHow much revenue would be earned, and how much would it cost to produce one more kg of beef?n收入多少？ 生产一公斤以上牛肉的成本是多少 ？26C
15、IDA China Beef Project, January 2003Marginal Costs & Revenues 边际成本和收入27CIDA China Beef Project, January 2003Marginal Costs & Revenues 边际成本和收入28CIDA China Beef Project, January 2003Maximizing Profits最大的利润AACDE29CIDA China Beef Project, January 2003Maximizing Profits最大利润ABCDELost Profit利 润损失(if produc
16、ing below MR=MC)如果生产低于 MR=MC30CIDA China Beef Project, January 2003Minimize Unit Costs of Production? 生产的最小单位成本？AACDELost Profit(if producing at minimum cost)利润损失（ 如果生产成本 最低）31CIDA China Beef Project, January 2003Economic Concepts, Theories & Tools 经济学概念、理论和工具nEstablishing a standard format for analysisn建立分析的标准格式nCost structure fixed and variable costsn成本结构-固定和可变成本nMarginal costs and revenues
