Evaluation Of Dairy Cattle Value In M Company From The Perspective Of Life Cycle

Since 2015,the State Council has issued the guiding opinions on accelerating the development of financial leasing industry,involving the increasing economic business such as dairy biological assets transaction,such as the transfer of dairy farm in western animal husbandry,the transfer of Yanjiao dairy farming branch in Hebei Fucheng Wufeng,and other projects involving dairy value evaluation.However,due to the current evaluation criteria only include forest biological assets evaluation criteria,and the lack of relevant guidelines for livestock and poultry biological assets such as cows,there is no unified standard for the current cow value evaluation.At present,the single cost method is usually used to evaluate the value of dairy cattle in practice,without considering that different evaluation methods may be applicable to dairy cattle in different life periods.In the academic circle,Zhang Xinxin,fan Wenjuan and Hu Haichuan(2013)divide the types of dairy cattle into three types,namely,consumptive biological assets and productive biological assets,in which productive biological assets can be subdivided into immature and mature,and analyzes what evaluation methods these three types of dairy cattle are suitable for by using the theoretical analysis methods,but there are still three defects in their research.The first one is that they didn’t specify how to distinguish the types of dairy cows,the second is that they didn’t use case analysis or empirical analysis to verify the theory,the third is that there is no clear explanation on how to select key evaluation parameters.Based on the research of the above scholars,this paper uses case analysis method to distinguish the types of dairy cows from the perspective of life cycle,and analyzes the applicable evaluation methods of dairy cows in different periods,and determines the key evaluation parameters,and finally constructs a dairy cattle value evaluation model based on the perspective of life cycle.Therefore,the core research question of this paper is: how to build a dairy cattle group value evaluation model based on the life cycle perspective?According to the core question,it can be further divided into four small questions:Question 1,is it applicable to evaluate the value of dairy herd based on the traditional single method? Question 2,how to divide the life cycle of dairy cows? Question 3.What are the results of the evaluation of the value of dairy cattle from the perspective of life cycle? Question 4.How about the verification and optimization of the evaluation model of dairy herd value based on the life cycle perspective?Through theoretical analysis and case analysis,it is found that there are limitations in single market method,income method or cost method,while the mixed evaluation method based on life cycle perspective breaks the limitations of single evaluation method,which is more reasonable than single evaluation method.In this paper,the life cycle of dairy cattle is divided according to the income realization method and the parity standard of dairy cattle.The 1-24-month-old dairy cattle are more suitable for the cost method evaluation,the 24-72-month-old dairy cattle are more suitable for the income method evaluation,and the 72 month old and above elimination dairy cattle are more suitable for the market method evaluation.Based on this,the life cycle value of dairy cattle is calculated comprehensively,and a dairy value based on the life cycle perspective is constructed The evaluation model can provide reference for the evaluation of dairy cattle value in practice,and meet the needs of the market for dairy cattle evaluation business.