000			01749nab|a22002657a|4500
001			64753
003			MX-TxCIM
005			20211217230607.0
008			201209s1971||||xxk|||p|op||||00||0|eng|d
022			_a1357-7298
022			_a1748-748X (Online)
024	8		_ahttps://doi.org/10.1017/S000335610002941X
040			_aMX-TxCIM
041			_aeng
100	1		_aHill, W.G. _926153
245	1	0	_aInvestment appraisal for national breeding programmes
260			_aUnited Kingdom : _bCambridge University Press, _c1971.
500			_aPeer review
520			_aThe discounted cash flow procedure of management accounting is used to evaluate national breeding programmes. Alternative methods of improvement of meat production from cattle born in the dairy herd are taken as examples. These schemes utilize selection for beef characters either in the dairy breed itself or within a beef breed, maintained in a small herd and used as a source of bulls for crossing by AI. In each case young bulls are selected for growth rate in a performance test, which precedes the progeny test for milk production in the dairy breed. Greater rates of genetic progress and monetary returns are predicted from improvement of the beef breed, but both schemes are expected to yield a return on investment of over 15%. The net returns from the programme in the beef breed are influenced less by changes in assumptions. Approximate, but simple, methods of computing the discounted returns are described.
546			_aText in English
650		7	_aInvestment _2AGROVOC _95289
650		7	_aBreeding programmes _2AGROVOC _921704
773	0		_gv. 13, no. 1, p. 37-50 _dUnited Kingdom : Cambridge University Press, 1971. _x1357-7298 _tAnimal Science
942			_cJA _n0 _2ddc
999			_c64753 _d64745