Влияние на фактори върху изменението на брутната печалба и нивото на рентабилност при производство на мляко от синтетична популация Българска млечна

Abstract

The purpose of the present study is an analysis of the influence of various factors on the indicators of gross profit and level of profitability in the production of milk from sheep of the Bulgarian Dairy Synthetic Population breed for a period of 3 years. Data from the accounting department of Institute of Animal Sciences -Kostinbrod were used. The indicators were analyzed: average yield (l), average selling price of 1 l of milk, cost of variable production costs for 1 l of milk, gross income from milk, gross profit, level of profitability of variable costs. The index factor analysis (method of chain substitution) was used to determine the influence of each factor on the value of the outcome indicator. The absolute change in income (by 31.79%) over the three-year period has an increasing trend. Variable costs are reduced and this has a positive impact on gross profit. In the third year, the reduction in feed cost increases the gross profit. The contribution margin per 1 l of milk has an increasing effect on the level of profitability (by 39.78% and 56.1%) for the second and third years. The level of profitability increased in the third year by 55.65%.