Management Accounting Case Assignment Essay

which results in healthy cattle. We use our cattle for milk and meat, and you wouldn’t want

I was really excited to read the article “Power Steer” by Michael Pollen. I’ve seen several of his books at local book stores, as well as different television shows featuring his work. The purpose of Michael Pollen’s article was to educate himself and others on the process of producing industrial steak in America, and making a financial profit along the way. He felt that “Ignorance was no longer tenable.” In doing so, Michael decided to purchase an 8 month old calf numbered 534 for $598. This totaled $1.60 a day for room and board due to the cattle not being weaned yet. Throughout Michael’s educational journey, he was able to learn about the different problems associated with animal feeding operations. This includes health problems that cattle could cause to humans, such as

It is legal to feed supplements and change the animal’s appearance, so the judge can better their decision upon selecting animals for sale. The great things that come along with feeding a calf supplements is that half the time it works depending on the type of livestock one has and how much finish it needs on it. It also depends on the particular part you are looking to change about your animal, such as fat or muscle.

The Ontario Dairy Herd Improvement Corporation, run by general manager John Meek, aims to improve the efficiency and profitability of dairy farming through an accurate, rapid, and cost effective milk testing service. Milk testing is an essential herd management component for all dairy processors as it measures the amount, quality and contents of the dairy products. Supply management agencies limit milk production; thus, profit is maximized through acquiring premiums from quality dairy with high levels of protein and butter fat as opposed to mass production and distribution. The dairy herd is the largest source of revenue for farmers, data from milk testing helps maximize milk production as farmers

cream, 30% from sales of calves and cows and 10% from federal government subsidy programs (Forbes

Thin cows will have inadequate energy reserves to sustain them through the lactation which means the farmer will loose money.

The top four meatpacking businesses hold 20 percent of the nation’s cattle in company owned feedlots or cattle bought before-hand, sometimes using secret pricing contracts (138). These farmers are doing everything they can to make a living. This includes rotation practices that big companies would never care about.

For the purposes of this paper, 50 Holstein dairy cows were chosen for study by assigning a number to each of the farmer’s cows, randomly selecting a starting point or number on the list of cows, and then selecting every 5th number as a member of the sample population. Relying on inferential statistics, these 50 cows were then used as quantitative data, representing a sample allowing us to draw conclusions about the entire population of

Abd El-Shaffy and G. A. Abd El-Rahman.  El-Nor, Khalif and El-Shaffy are from the Dairy Science Department, National Research Centre, Dokki, Cairo, Egypt.  Khattab and El-Sayed are from the Animal Production Department Faculty of Agriculture, Ain Shams University, Shoubra Al-Kheimah, Cairo, Egypt.  The last author El-Rahman is from the Animal Production Department, Faculty of Agriculture, Zagazig University.  All that was just listed was the source of authority that these authors have in their country.  These authors or professors are well-prepared to write about this topic because they talk about the whole experiment.  They inform the reader about what was done in the experiment and what came out of the experiment.  This article came from Revista Veterinaria.  The intended readers are possibly Buffalo breeders to see what is the best way to feed the calf and what milk is the most nutritious.  Also people that are interested in this topic can read this article as well.  There

The Old Mule Farms is a cow-calf operation that provides calves for feedlots to fatten up before being sent to packing houses and eventually sold as meet for consumers. The current owners have been experiencing a problem with losses in revenue. The expenses that Old Mule Farms incurred are veterinary bills, labor, nutritional supplements and minerals, and a variety of forage. The forage is primarily grazed grasses but is supplemented with hay.

Minimize the loss to the business by treating the animals humanely. Instead of injecting the animals with growth hormone, let them grow naturally. Cows won’t get udder infections and won’t need antibiotics (an unnecessary cost to the business). Give the animals more space and let them graze on the land as they would naturally and you won’t need preventative antibiotics. More space will help the animals grow and live as they were meant to. They will not be stressed. Their bones will not be brittle. Chickens can be stunned as they were meant to be before being slaughtered, the humane way.

No industry has seen the level of dramatic, exponential growth and change over the past three decades as animal agriculture. The present day global society and its accompanying hunger for flesh and other animal derived products has forced the production and husbandry of animals to adapt in order to satisfy this high demand. Modern farming practices are far from the idealized, picturesque image that is frequently portrayed in American media and advertising. Animal production in the United States has been industrialized, and consequently the adverse effects of large scale production and industry are taking their toll in new and devastating ways. A nation which was once saturated with small farms and farmers who supplied to the local

No differences were seen in performance of steers across all treatments. Final BW shows that in each treatment the steers gained on average 15 kg over the 28-day process. As noted on Table 3, DMI was greater for steers fed once a day than for steers fed once a week, and in the control group. However, the results show that ADG for the control was greater overall. Therefore performance was improved no matter what type of supplemental intake. Results of cost take into account cost of feed, labor, and a pasture acre fee. Therefore, it is cheaper overall to supplement cattle on pasture rather than feeding weekly or once a day. Several possibilities as to why performance was not affected may include environmental factors (heat), forage quality, and rate that steers were

Historic cost depreciation is being used which leads to skewed numbers that misrepresent how well a product line will continue to operate in the future due to understated replacement value of fixed assets.

Heifer: Since some of cattle that TFI has, have not yet been weaned. According to ASC905-330-35-2, heifers and steers that TFI have are developing animal. Therefore we should record it by using lower the cost or market method. NRV=MV=70000-2000=$68,000, which is greater than its cost $50,000, so we need to record the original cost ($50,000) of heifer.