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.
LI Fen, LI Caiqin, HU Honghong, MA Yun
. The Analysis of Economic Effects of Dairy Farm by Use of Break-even Analysis Method ——Take a Farm in Ningxia for Example[J]. China Dairy, 2022
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DOI: 10.12377/1671-4393.22.01.02
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