At present, the laying cycle of laying hens is generally one year, from when the chicks hatch to 120 days before eggs start to appear, and by 140 days, more than 50% of the chickens have laid eggs.

The elimination time is also adjusted appropriately according to the egg production rate of the chickens and market conditions. Some chickens are eliminated in 400 days.

Let’s take a look at the accounting methods for laying hen breeding costs and profits.

Accounting of the cost of raising laying hens

The price of chickens is about 3 yuan/piece.

Feed cost = feed consumption, feed price, the maximum feed consumption during the growth period and egg production period is about 61.35 kilograms.

The price of feed is generally around 1.9 yuan/kg. Some farmers prepare their own feed, and the price is generally around 1.7 yuan/kg.

It is estimated that the cost of purchased feed is 116.565 yuan and the cost of self-prepared feed is 104.295 yuan.

The epidemic prevention fee for each chicken during the growth period (0~5 months old) is about 2 yuan/bird.

The epidemic prevention fee for each chicken during the laying period (5 to 17 months old) is generally about 1 yuan/bird.

Therefore, the total epidemic prevention fee for a chicken in one breeding cycle is about 3 yuan/bird.

The average cost of water and electricity for one chicken breeding cycle (17 months) is about 0.5 yuan.

Excluding labor costs, the total cost of laying hens is = chickens + feed + epidemic prevention fees + water and electricity fees.

Based on the cost of purchasing feed, the total cost is 123.065 yuan.

Based on the cost of self-prepared feed, the total cost is 110.795 yuan.

Accounting of laying hen breeding income

Egg income (egg price and egg production), the average number of eggs produced by each laying hen in a breeding cycle (17 months) is about 300 , then the weight of eggs produced by a laying hen in one breeding cycle is about 18.75 kilograms.

Laying hens are generally eliminated and sold after 17 months, that is, one year after laying eggs.

In May this year, the average price of culled chickens was 8.2 yuan/kg, the average gross weight of culled chickens was about 2kg, and the average selling price of culled chickens was 16.4 yuan.

The average price of chicken manure is 60 yuan per cubic meter.

On average, every 300 chickens produce 1 cubic meter of chicken manure per month, so the income from chicken manure per chicken in one breeding cycle is 3.4 yuan.

Total total income = income from eggs + income from culled chickens + income from chicken manure.

Then, egg income = total income - income from culled chickens - income from chicken manure.

Determination of the breeding break-even point

At break-even point, total cost (excluding labor costs) = total revenue.

Then, egg income at break-even point = egg break-even point price and egg production = total income - income from culled chickens - income from chicken manure.

Therefore, the egg break-even point price = (total revenue - income from culled chickens - income from chicken manure) egg production = (total cost - income from culled chickens - income from chicken manure) egg production.

Based on the cost of purchasing feed, the break-even point price of eggs = (123.065-16.4-3.4) 18.75 = 5.5 yuan/kg.

Based on the cost of self-prepared feed, the break-even point price of eggs = (110.795-16.4-3.4) 18.75 = 4.86 yuan/kg.

From the above analysis, it can be seen that when farmers purchase feed, the egg price break-even point is 5.5 yuan/kg; when they prepare their own feed, the egg price break-even point is 4.86 yuan/kg.

Profit calculation of laying hens

Now take a farmer who purchases feed to raise 10,000 chickens as an example to calculate the farmer's income for one year.

Since we are purchasing feed, the break-even point of egg price is 5.5 yuan/kg.

Assume that the egg price is 0.2 yuan per kilogram higher than the break-even point, that is, when the egg price is 5.7 yuan/kilogram.

Then, the income of a laying hen in one breeding cycle (17 months) = 18.750.2 = 3.75 yuan (the average egg production of a laying hen in one breeding cycle is 18.75 kilograms).

The income of a laying hen in one year (12 months) = 3.751217 = 2.647 yuan;