Application Of Break-even Analysis In Muton Sheep Farming Industry

Shandong province is a large province of mutton sheep,and the breeding mode is mainly free-range.In recent years,farmers have begun to try to modernize and scale up farming on the basis of free-range sheep.Mass breeding must pay attention to explore the scientific management mode,use of scientific management means,more accurate data analysis of production cost and benefit,on the premise of ensure the quality of mutton,seeking more economic benefit.This research using the theory of break-even analysis of mutton sheep breeding cost,data such as size,to help farmers,a clear development stage,found the problem in the process of production in time,for the future expansion of development,investment decision-making to provide practical and effective Suggestions,promoting the healthy and long-term development of mutton sheep breeding industry.Based on the analysis of Shandong,Hebei,Henan,as well as the national average level cage-free mutton sheep farmers cost data,analysis and calculation on the basis of the profit and loss balance,statistical provinces in recent years,net profit and cost profit margins,and comparative analysis,the research orientation for the development of the mutton sheep breeding in Shandong province,found that the main problems affecting the development of mutton sheep breeding industry in Shandong province is breeding the high cost and puts forward corresponding solving measures cost reduction,mainly including improve feed efficiency,strengthen the cost management,strengthen risk prevention,can enhance the enterprise risk control;On the basis of this,the paper analyzes the cost data of the breeding of huyang in Shandong province R company,and calculates the weight ratio of the break-even point and entry unit price.To calculate the influence of various factors on profit,and provide decision support for production and sales of meat and sheep breeding industry.