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지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 발행연도
- 2012.6
- 수록면
- 227 - 242 (16page)
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초록· 키워드
오류제보하기
Accurate estimation of milk production cost is very important for dairy farmers in establishing strategies for business management (e.g. planning a program for milk production, deciding the size of business and investment, determining the milk price for sale). Since the estimated cost of milk production is used as an important index to determine the basal price of milk in Korea, there has been much interest and debate on the method used to estimate milk production cost among the stakeholder. This study was thus carried out to identify problems in the current methodology for estimating cost of milk production, and to find a better way to improve it. We propose several alternatives and better ways to improve the current method for estimating cost of milk production. Estimation of the income and cost per head should be based on the number of cattle converted to grown cows. Cost estimation per liter of milk should be made for both whole milk and 3.4% milk fat corrected milk. The value of purchased cows and raised replacement heifers should be the same as their market value. The productive life span of cows should be less 4 years, and the terminal or salvage value of cows needs to be 30 to 40% less than her initial value. When calculating depreciation of cows over the productive life span, however, the salvage value should be 0 or 1 Korean won. On calculating labor costs, the farm labor wage corresponding to the average wage of nonfarm industrial workers should be assumed. Beside of these, better estimation procedures for other items are also given. The proposed methods from this study should improve the accuracy of estimation of milk production cost and help to achieve consensus among the stakeholder.
목차
Abstract
Ⅰ. 서론
Ⅱ. 우리나라 우유생산비 조사의 실제
Ⅲ. 우리나라 우유생산비조사의 문제점과 합리화 방안
Ⅳ. 결론
참고문헌
참고문헌 (27)
참고문헌 신청
1. [기타자료] - American Agricultural Economics Association / 2000 / Commodity costs and returns estimation handbook
2. [기타자료] - Canadian Dairy Commission. / 1994 / National cost of production input to the pricing of industrial milk / Handbook of COP principles and practice
3. [기타자료] - Canadian Dairy Commission. / 2010 / Cost of production result based on 2009 survey data indexed to the 3rd quarter of 2010
4. [단행본] - Charlebois S / 2007 / The Canadian Dairy Commission: an empirical survey on its relevance in today’'s civil society
5. [학술대회논문] - Choi KS / 2010 / A study on the introduction of economic service life on the tax law / Tax Research 9-3. Korea Tax Research Forum : 334 ~ 360
2. [기타자료] - Canadian Dairy Commission. / 1994 / National cost of production input to the pricing of industrial milk / Handbook of COP principles and practice
3. [기타자료] - Canadian Dairy Commission. / 2010 / Cost of production result based on 2009 survey data indexed to the 3rd quarter of 2010
4. [단행본] - Charlebois S / 2007 / The Canadian Dairy Commission: an empirical survey on its relevance in today’'s civil society
5. [학술대회논문] - Choi KS / 2010 / A study on the introduction of economic service life on the tax law / Tax Research 9-3. Korea Tax Research Forum : 334 ~ 360
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UCI(KEPA) : I410-ECN-0101-2013-480-002670321