| Summary: | 碩士 === 國立雲林科技大學 === 財務金融系碩士班 === 94 === This thesis is basic on the production information of six-white layer species, to confer the cost recovering and break-even balance in different production cycle and layers strains within the traditional and automatic chicken house type. Furthermore, using three different prices of chicks, feed and table eggs to process sensitivity analysis, in order to know the condition of variant costs. On the other hand, use the sensitivity analysis of Break-even Analysis in CVP (Cost-Volume-Profit Analysis). To confer the variation of production profit and break-even point analysis within six layer strains, in order to improve the production cost and revenue value for layer farmers. The result show that, (1) To make decision of cost strategy in different production cycle, it’s not really suitable to be forced molting in every strain. But in different economic condition, as the CVP analysis, the first production cycle has better performance in BEP-week. This is also means that the cost recover of non- forced molting is sooner and the investment risk is less than forced molting. (2) Using CVP sensitivity analysis to compare the different strains, the high productivity strain can more raise the average income for every week. There is best weekly contribution margin in higher feed price as well as higher eggs price. This can speed up the cost recover of the production. Besides, to analyze the net productivity, the profit of IW strain is best. Therefore, this high productivity strain is the best choice for producers with low risk & high profit result. (3) To compare with traditional and automatic chicken house, the cost of depreciation and labor for weekly variant operating cost of automatic chicken house is less than traditional. But the weekly contribution margin of automatic chicken house is higher than traditional one, that the cost recover of automatic chicken house more quickly. (4) To integrated the comparison of the productivity under a limited resource, there are two species in the second production cycle and six strains in the first production cycle, within different prices of eggs, feed and chicks, the IW strain has the best contribution margin per unit. The average egg of every week production and totally egg capacity is most important factor of contribution margin per unit, this factor should be the most important consideration for decision makers. Hence, People would rather consider the best contribution per unit than the advantage of production period of strains. We hope this thesis can present the data of analysis result, to provide the reference indication of the production efficiency, in order to improve the competitiveness in layer industry.
Key words: Layer, Strain, BEP, CVP, Egg, Chick price, Moltin
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