肥育豚仕上体重別の有利性比較について(短報)
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概要
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The economical advantages of pork pigs ranging from 70 to 90kg with respect to finish body weight in the usual sales were examined as an application of the cost accounting formula. The results of the cost accounting are summarized in the following items.1) The evidence that the possible latest sale of pork pig gains the higher profit in the case of higher piglet cost was demonstrated by the results thus obtained, supporting the theory of L. LAURDESEN (1962).2) It is also found that the following items must be premised to maintain the profit of 20% on sales.a. When the price of dressed carcass per Kg is 320 Yen, the piglet price must be under about 5, 600 Yen.b. The rate of piglet cost occupying in the pork pig cost must be under about 40%.c. The rate of piglet cost occupying in the pork pig price must be under about 30%.
- 公益社団法人 日本畜産学会の論文
公益社団法人 日本畜産学会 | 論文
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