[Recommendations for a better use of cost reserves in pig fattening]

accounting alemania aliment pour animaux allemagne alojamiento de animales animal housing cerdo contabilidad cost analysis costos costs engorde engraissement farm results fattening feeds ganancias germany gestion horas laborables logement des animaux losses management perte piensos piggeries pocilga porcherie porcin profit swine temps de travail working hours