Analysis On The Cost Benefit And Influencing Factors Of Retail Beef Cattle Breeding

With the improvement of people’s living standard,the demand for beef is gradually increasing,and the amount of beef cattle raised is also increasing.Beef cattle breeding in Chicheng County,Hebei Province is dominated by retail investors.Farmers lack accurate accounting of the cost-benefit of beef cattle breeding,and the cost-benefit accounting plays an important role in reducing the feeding cost and increasing the income.This thesis analyzes the present situation of beef cattle breeding in Hebei Province and Chicheng County,and finds that beef cattle breeding in Chicheng County has a good development prospect.The cost and income of retail beef cattle breeding in Chicheng County were investigated,and it was found that most beef cattle farmers in Chicheng County did not conduct cost-income accounting,and even if they did,their cost items were incomplete and only counted as big accounts.For this reason,the traditional cost accounting method of farmers and the accounting method of family animal husbandry are used to calculate and compare the farming cost and income of farmers accurately,and it is determined that the accounting method of family animal husbandry is more suitable for farmers,but there are some shortcomings,so it is improved.Based on the accounting results of family animal husbandry accounting method,multiple linear regression analysis was carried out to explore the influencing factors and degree of the cost-benefit items of retail beef cattle breeding in Chicheng County.The results showed that the degree of influence from big to small were the number of commercial cattle sold,the number of breeding cattle sold,the cost of feed and the artificial production.