盈亏平衡分析是通过盈亏平衡点（BEP）分析项目成本与收益的平衡关系的一种方法。本文利用盈亏平衡分析的方法,对宁夏某奶牛场2021年的经济效益进行了分析。结果表明,该场在现有条件下的保本点产奶量、保本点销售收入、保本点泌乳牛存栏量和保本点奶价分别为231 647.99 kg、926 591.96 元、259 头和3.08 元/kg,且该奶牛场实际的销售量、销售收入、泌乳牛存栏量及出售的奶价分别为960 000.00 kg、3 840 000.00元、1 073 头和4.00 元/kg,由此可得出该奶牛场的实际销售量、销售收入、泌乳牛存栏量、出售的奶价均大于保本点时的销售量、销售收入、泌乳牛存栏量和奶价,该奶牛场处于盈利状态。且该奶牛场的经营安全率为75.87%,大于41%的判断标准,表明该奶牛场的生产处于安全状态,且盈利能力较强。
The break-even analysis is an important method using the BEP to measure the economic effects of dairy farms. By using the method of break-even analysis, this paper analysed the economic effects of a dairy farm in Ningxia in 2021. The results showed that under current conditions,the milk production at break-even point was 231 647.99 kg,the sales revenue at break-even point was 926 591.96 yuan,the number of lactating cows at break-even point was 259,and the milk price at break-even point was 3.08 yuan/kg.In addition,the actual sales volume of the dairy farm was 960 000.00 kg,the sales income was 3 840 000.00 kg,the number of lactating cows was 1 073,and the milk price was 4 yuan /kg. From that,we can know the actual sales volume,sales income,the number of lactating cows and the milk price of the dairy farm were all higher than those at the break-even point. The above analysis showed that the dairy farm was profitable. The operational safety rate of the dairy farm was 75.87%,which was higher than the criteria rate of 41%,showing that it was in a safe state with strong profitability.
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