Faida ni matokeo ya mfumo mzima, si bei ya kuuza pekee. Pigs wanaweza kuuzwa kwa bei nzuri lakini biashara ikapata hasara kama feed cost, mortality na days to market ni kubwa.

Production cost

Gawa gharama katika variable costs na fixed costs. Variable costs hubadilika na idadi ya pigs: feed, piglets, medicines, transport, bedding. Fixed costs ni kama depreciation ya banda, baadhi ya salaries, rent na equipment.

Mfano wa batch ya pigs 10

Hesabu hii ni ya kujifunzia tu; bei halisi Tanzania hubadilika kwa mkoa, msimu na quality.

Ikiwa pigs 9 zimeuzwa na mmoja amekufa, gharama ya TSh 6,900,000 haiwezi kugawanywa kwa pigs 10 waliotarajiwa; loss ya death lazima ibebwe na biashara.

Break-even

Break-even ni kiwango ambacho mapato yanafunika gharama bila profit. Ikiwa total cost ya batch ni TSh 6,900,000 na total live weight ya pigs wanaouzwa ni 810 kg, break-even revenue per live kg = 6,900,000 ÷ 810 ≈ TSh 8,519/kg. Hii ni mfano tu; mfugaji aweke numbers zake.

Kama soko linatoa chini ya break-even, options ni kupunguza cost bila kuharibu growth, kuboresha FCR, kutafuta soko bora, au kubadili production plan. Kuweka pigs kwa muda mrefu si automatically suluhisho kwa sababu feed inaendelea kutumia fedha.

Profit

Profit = total revenue – total cost. Usichanganye profit na cash balance. Unaweza kuwa na cash mkononi kwa sababu umechelewesha kulipa supplier, lakini hiyo si profit kamili.

Cash flow

Cash flow inaonyesha lini pesa inaingia na lini inatoka. Pig farming mara nyingi ina expenses kila wiki lakini revenue kubwa inakuja wakati wa kuuza. Hivyo farm inahitaji reserve/working capital. Calendar ya cash flow ya miezi 6-12 husaidia kuona mwezi ambao feed purchase na construction payment vinakutana kabla ya sale.

Working capital

Working capital ni pesa ya kuendesha cycle bila kuvunja mradi. Ikiwa farm inahitaji TSh 800,000 kwa feed kila mwezi na sale kubwa iko baada ya miezi minne, mfugaji anahitaji plan ya fedha hiyo kabla ya kuanza, si kutegemea kupata buyer mapema.

Risk na losses

Risks ni disease outbreak, feed price increase, market price drop, theft, infertility, water shortage, mortality, extreme heat na buyer default. Kwa kila risk, andika prevention na fallback.