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Production costs are the most important factors affecting the profits of Hanwoo producers. Among them, the increase in the feed price is considered to be the main reason for the increase of the production cost. The purpose of this study was to develop a program to predict the retail price of compound feeds for Hanwoo through the analysis of the actual and comprehensive status of the compound feed distribution structure and the rational analysis of the cost structure at the distribution stage. Simulation techniques were used to elucidate factors that have a great influence on the cost of compound feed. Based on the analysis of the cost structure of Hanwoo compound feed, we developed a program for estimating the retail price of compound feeds for Hanwoo using Microsoft Excel. The field applicability of the program was verified using an actual cost analysis data from a feed mill company. Monte-Carlo simulation was performed using the developed program, and sensitivity analysis was performed for each cost component. The program developed in this study consists of three modules: ‘material’, ‘manufacture’, and ‘distribution/sales’. ‘Material’ includes raw material cost and packaging material cost. ‘Manufacturing’ modules are divided into direct manufacturing expenses, R & D and services, and company operation and management expenses. The ‘distribution/sales’ module consists of incentives, agency fees, shipping costs, non-operating expenses, taxes, interest, and net income. It turned out that the program predicted the actual cost structure of a Hanwoo compound feed very accurately. The results from sensitivity analysis suggested the retail price of compound feed was most sensitive to incentives, agency commission, and transportation cost other than raw material cost of main ingredients. Improving the distribution stage in the direction of reducing indirect trade is expected to be the most effective way to reduce the retail price of compound feeds for Hanwoo.
