Open AccessECONOMIC EVALUATION OF THE SHEEP FARM OF BLACK-HEADED PLEVEN SHEEP IN THE VILLAGE OF HITRINO, SHOUMEN DISTRICT
Author(s) -
K. Stankov
Publication year - 2019
Publication title -
trakia journal of sciences
Language(s) - English
Resource type - Journals
eISSN - 1313-3551
pISSN - 1312-1723
DOI - 10.15547/tjs.2019.s.01.022
Subject(s) - subsidy , variable cost , herd , revenue , fixed cost , agricultural science , profitability index , profit (economics) , agricultural economics , productivity , total revenue , total cost , net profit , agriculture , economics , business , zoology , biology , economic growth , finance , ecology , accounting , market economy , microeconomics
The aim of the present study is to perform an economic evaluation of a sheep farm in a herd under the control of the Sheepdog Shepherd in the village of Hitrino, Shumen district. The herd consists of 234 sheep, incl. 170 ewes, 6 males and 60 females. Milk for a dairy ewe period is 92 liters, and fertility 1.3 lambs. Productivity, revenue and expenditure data is taken from the farm accountancy data. Data processing is based on the mathematical and statistical model of an Excel computer program. Revenue from milk accounted for 38.5% of the total share, and 59.86% for meat. Wool is bought at very low prices and takes a negligible share of revenue. Variable costs accounted for 55.9% and fixed 44.1%. The main share of the variable costs is taken by the feed, which accounts for 78.72% of these and 44% of the total costs. 91.77% of fixed costs are for labor and their share is 40.47% of total costs. The subsidies amounted to BGN 140 and with them the revenues increased by 31.9% and contributed to the closing of BGN 58.29 profit from the sheep-mother, while without them the farm ended with a loss of 81.71 BGN. Profitability with subsidies is + 13.29% and no subsidies - 27.38%. Subsidies are + 15.33%, and without subsidies -21.49%. The results of the study show that, without providing subsidies, sheep of the Blackheaded Sheep Sheep are ending up with a loss.