scholarly journals Cost and Return in Black Gram Cultivation among Members of Farmer Producer Organization in Tamil Nadu, India

Author(s):  
Nandhaanaa Nallusamy Ilango ◽  
R. Parimalarangan ◽  
M. Kalpana

Farmer producer companies normally carry out the activities such as production, harvesting, processing, procurement, grading, handling, marketing, selling, export of primary produce of the members or import of goods or services for their benefit. The present study was conducted in Theni District of Tamil Nadu. Primary as well as secondary data on black gram were collected for this present study. Simple statistical analysis such as arithmetic mean and percentage analysis and Compound growth rate analysis was worked out. Among operational costs, the cost of human labour accounted the highest share (36.03 per cent) in Black gram cultivation. Total cost of cultivation of black gram among the sample farmers of FPO in the study area was Rs. 46477.26/ha. The net return realised from Black gram cultivation was Rs. 21722.74/ha.

2021 ◽  
Vol 7 (1) ◽  
pp. 167-173
Author(s):  
Kelvin Riupassa ◽  
Narizma Nova ◽  
Endah Lestari ◽  
Sri Juniarti Azis ◽  
Wahyu Sulistiadi

Background: An ambulance is a vehicle designed to be able to handle emergency patients, provide first aid and carry out intensive care while on the way to a referral hospital. Ambulance operations require a large amount of funds obtained from APBD funds through tariffs that were passed through the DKI Jakarta Governor Regulation five years ago. For this reason, a new tariff is required to adjust to current conditions. Objectives: The purpose of this study is to calculate the unit cost of ambulance services in DKI Jakarta to be a consideration in the tariff setting policy in DKI Jakarta province. Research Metodes: This study uses a quantitative descriptive approach to obtain information about the unit cost of the Jakarta ambulance production unit. The method used is the calculation of real cost using the basis of the causes of costs. This research was conducted at the DKI Jakarta Emergency Ambulance using secondary data on investment costs, operational costs and maintenance costs in 2018. Results: The total cost of emergency ambulance in 2018 is known that the proportion of three cost components, namely operational costs, is 76%, followed by investment costs of 20% and maintenance costs of 3%. The calculation of the total cost of medical evacuation using the double distribution method is Rp. 98,915,016,805.00 divided by the number of medical evacuations in 2018 of 37,564 activities, the unit cost of medical evacuation for the AGD of DKI Jakarta Health Office is Rp. 2,633,215.00 without subsidies. APBD costs, while if the subsidy component is included in the calculation, the unit cost for one trip to the AGD of the Health Office is Rp. 604,071.00. This is still far above the current tariff of Rp. 450.00, so the cost recovery rate (CRR) is still below. 100%. Conclusion: From the three cost components consisting of investment, operational and maintenance costs,the largest proportion was operational costs at 76%. The Cost Recovery Rate has not reached 100% so that the existing rates have not covered the costs incurred.   Keywords: ambulance; price fixing; unit cost


Author(s):  
Anjas Handayani ◽  
Komarul Umam

Meikarta Apartment Project at the beginning of the implementation of the method that is used is a formwork system so that the spring mounting groove formwork and casting becomes inhibited. With some consideration, the formwork method was changed from the Semi si stem method to the System (Table Form). Therefore an analysis of costs and time in formwork planning is carried out in order to obtain effective and efficient planning results. At this stage begins with field observations, literature studies include information gathering, problem formulation activities, primary and secondary data and data analysis processing with the Analysis of SNI Work Unit Price (AHS-SNI) 2018 To produce the price of formwork work which includes wages, materials and tool. Based on the results of the analysis carried out on each formwork method, it was concluded that the Cost of Formwork System Work (Table Form) is cheaper compared to Semi system. The total cost of work using the Semi system as much as Rp. 4,837,286,252.27 While using formwork System (Table Form) as much as Rp. 3,724,594,795.77. This shows that work using the System (Table Form) is cheaper by Rp. 1,112,691,456.50 or around 23%.


2016 ◽  
Vol 7 (3) ◽  
pp. 6-10
Author(s):  
Mugiati ◽  
Bosta Sihombing

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67


Author(s):  
Sutini ◽  
Bambang Riyanto ◽  
Bagus Hario Setiadji

<p>The port is the final destination of cruise ships as well as loading and unloading places and passengers. In addition, the Port is also a process of loading and unloading and shiploading. Before the ship is docked when the port is full of vessels first anchor / anchored anchor. For the process of relying first wait for the queue to dock, in the process of a long side there are some ships that do not dock at the port but do unloading by way of anchor / anchored anchors with the ship system to ship. From the description above in terms of this research is related to the process of loading and unloading costs at the port of Tanjung Emas Semarang. This study will analyze the influence of ship movement on loading and unloading costs when entering the port of Tanjung Emas entrance in Semarang, the emphasis of this study is on the analysis of loading and unloading costs, ship's cost and port docking costs. Approach with random sampling model is to get samples from each ship in ship-to-shipment and ship-to-shore transfer process, ship loading and ship loading and unloading process takes a long time so it costs quite expensive. The completion of the results of the analysis in this study is applied to the system of relocation, movement and loading and unloading using the method of ship to ship and ship to shore associated with the total cost that will be carried each ship / company. From the analysis it is known that the cost of the vessel shipage is Rp. 4.107.308.172,- loading and unloading costs Rp. 250,257,336,550, - and dredging cost Rp. 10.676.000.000,- therefore the large cost of loading and unloading, the cost of dredging and dredging costs is closely<br /> related to the operational costs of ships and companies.</p><p><strong>Keywords : Movement Cost of Ship Shipment, Loading and Dredging</strong></p><p>Pelabuhan merupakan tujuan akhir dari pelayaran kapal juga sebagai tempat bongkar muat dan naik turunnya  enumpang. Disamping itu Pelabuhan juga sebagai proses tempat bongkar muat dan penyandaran kapal. Sebelum kapal sandar apabila di pelabuhan penuh kapal terlebih dahulu anchor / berlabuh jangkar. Untuk proses penyandaran terlebih dahulu menunggu antrian untuk sandar, dalam proses penyandaran ada beberapa kapal yang tidak sandar di pelabuhan tetapi melakukan bongkar muat dengan cara anchor / berlabuh jangkar yaitu dengan sistem ship to ship. Dari uraian diatas dalam hal penelitian ini terkait dengan proses penyandaran dan biaya bongkar muat di pelabuhan Tanjung Emas Semarang. Studi ini akan melakukan analisis mengenai pengaruh olah gerak kapal terhadap biaya bongkar muat pada saat memasuki alur masuk Pelabuhan Tanjung Emas Semarang, titik berat studi ini ditekankan pada analisis biaya bongkar muat, biaya olah gerak kapal dan biaya sandar di pelabuhan. Pendekatan dengan model sampel acak adalah untuk mendapatkan sampel dari masingmasing kapal dalam proses penyandaran ship to ship dan ship to shore, proses bongkar muat ship to ship dan ship to shore membutuhkan waktu yang cukup lama sehingga membutuhkan biaya yang cukup mahal. Penyelesaian dari hasil analisis dalam studi ini diterapkan untuk sistem penyandaran, olah gerak dan bongkar muat yang menggunakan method ship to ship dan ship to shore yang berhubungan dengan total biaya yang akan ditangung masing-masing kapal / perusahaan. Dari hasil analisis diketahui bahwa biaya penyandaran kapal sebesar Rp. 4.107.308.172,- biaya bongkar bongkar muat Rp. 250.257.336.550,- dan biaya pengerukan Rp. 10.676.000.000,- oleh karena itu besar biaya bongkar muat, biaya penyandaran dan biaya pengerukan sangat berhubungan dengan biaya operasional kapal dan perusahaan.</p><p><strong>Kata kunci : Biaya Olah Gerak Kapal, Bongkar Muat dan Pengerukan</strong></p>


Analisis ◽  
2020 ◽  
Vol 18 (2) ◽  
pp. 62-72
Author(s):  
Gabriel Tanusi ◽  
Dafrosa Eno Keo

This research aims to determine the performance of PDAM Tirta Benari Bajawa year 2015-2017 seen from the perspective of financial, customer, internal business, growth and learning. The data used in this research is quantitative data sourced from secondary data, financial report, and data published by PDAM Tirta Benari Bajawa from 2015 to 2017. Measurement of Financial Perspective performance using profit margins and return on invetment, measurement of customer perspective performance using customer acquisition aspects, customer retention, and pelagic profitability. Measurement of internal business process perspective performance using water-meter replacement aspect. Measurement of growth and learning perspective performance using employee training aspects. The results showed that the financial perspective is poor, because the company has not increased the sales volume of water well, causing the water sales turnover could not cover the cost-operational costs. The performance of the customer's perspective is poor, due to the average every year the number of new customers is not comparable to the number of subscribers as a result of the unoptimized service provided. Performance of internal business perspective is less good, this is due to management less attention to the change of meter whose economic age is over, causing a lot of water meter that is not functioning properly.  The performance of the growth and learning erspective is lacking, this is because management pays attention to the development of employee-specific employee skills through technical training training. In general, the performance of the PDAM management Tirta Benari Bajawa is said to be less good, so that the management of the company should improve the service to customers through the distribution of water continuously every day so as to increase the volume Water sales and cover operational costs.


2020 ◽  
Vol 7 (4) ◽  
pp. 176-179
Author(s):  
G. P. Sunandini ◽  
◽  
Irugu Shakuntala Devi ◽  

For the study on cost of cultivation of groundnut crop in Andhra Pradesh, the data was obtained from Directorate of Economics and Statistics, Ministry of Agriculture, Government of India. The cost of cultivation was found to be Rs. 55142.26. Among the operational costs, labour cost accounted to a major share of 60%, indicating the labour intensive nature of groundnut cultivation. The cost of cultivation and the gross returns analysed during the two periods noted that cost of cultivation (C2) increased by 40% where as A2+FL increased by 52% against the increase of 25% in the gross returns. The cost of production was higher in Andhra Pradesh than other major groundnut producing states Gujarat and Tamil Nadu. The cost of cultivation needs to be reduced by opting good management practices and more mechanization so as to make groundnut cultivation profitable in Andhra Pradesh.


A study on operational costs in paddy and wheat crops was carried out by analysing secondary data. The secondary data over two decades from 1996-97 to 2016-17 were collected from Cost of Cultivation of Principal Crops in Punjab. The results revealed that paddy's total operational cost increased by over 150 percent, showing a growth rate of 8.27 percent per annum compared to a nearly 125 percent increase with 6.36 percent growth rate in wheat. Among various cost components, human labour showed a drastic increase of 260.71 percent (13.04 percent per annum growth rate) in paddy due to various operations performed by labour from transplanting seedling to harvesting. However, there was a similar increase of 346.46 percent in machine labour at the annual rate of 17.32 percent in the wheat crop. The study concluded that paddy farming turned labour intensive, and wheat was highly mechanized in Punjab. Subsequently, the farmers' dependence on labour was on the higher side in paddy cultivation.


2020 ◽  
Author(s):  
endang naryono

Indonesia has a large forest area with various types of trees and causes entrepreneurs to process these natural resources which use the results for wood processing industry for wood industry companies. The purpose of this study is to determine the analysis of the calculation of the cost of production per cubic meter flooring with the cost of production method of the full costing approach, and to find out the total cost of production that can be absorbed in each production department. The type of data in this study is qualitative data and quantitative data both primary data and secondary data as supporting data. The data source is taken from company reporting and documentation, as well as the available files relating to the cost of flooring production per cubic meter (m3) of PT. Albasia Jaya Sukabumi Regency. The data analysis method used is to analyze each note, documentation and report then described. For the purposes of analysis and discussion, the authors use a cost accounting analysis tool by carrying out a classification of costs on the basis of the basic functions that exist in the company and determine the cost of production with a full costing approach. That the total cost of production according to PT. Albasia Jaya Sukabumi Regency is IDR 435,747,835.44 whereas according to the full costing method treatment is IDR 433,046,198.86 this means that there is a difference that must be corrected as much as IDR (2,701,638.58). Then for the basic price per cubic meter (m3) of Bengkirai flooring according to PT. Albasia Jaya in the amount of Rp 1,188,403.88 while according to the full costing method of Rp 1,181,035.09 this means that there is a difference in the basic price per cubic meter (m3) of Rp (7,368.79). The difference was caused by differences in the calculation of lost products at the end of the process according to PT Albasia Jaya of Rp. 22,969,532.98 while according to the full costing method of Rp. 25,550,092.30. That in accordance with the hypothesis stated above, the PT Albasia Jaya cost of goods manufactured report is acceptable.


2019 ◽  
Vol 38 (4) ◽  
Author(s):  
Shivalika Sood ◽  
Hari Singh ◽  
C. Soumya

The study aims to examine the temporal changes in economics of chickpea (gram), moong bean (green gram) and urd bean (black gram) production in western State of India i.e. Rajasthan. Study was entirely based on secondary data collected from publication of Ministry of Agriculture, Govt. of India, New Delhi. The structural changes in cost of cultivation were analyzed by working out the difference in cost at two points of time (i.e. 2001-02 and 2013-14), along with relative share to total cost. Study revealed that the average cost of cultivation of chickpea, moong bean and urd bean increased from Rs.9,941.66/ha, Rs.5,954.74/ha and Rs.7,849.31/ha in 2001-02 to Rs. 24,093.71/ha, Rs.17,793.53/ha and Rs. 21,346.36/ha in 2013-14.The net income over total cost was highest for chickpea which is a major pulse crop of Rajasthan. During 2001-02, both moong bean and urd bean remained unprofitable over total cost. During 2013-14, chickpea and moong bean became profitable over total cost. The level of profit was highest for chickpea followed by moong bean. Urd bean still remained unprofitable over total cost.


Author(s):  
Kenjit Tongbram ◽  
Y Chakrabarty Singh ◽  
Daya Ram ◽  
N. Gopimohan Singh ◽  
Kh. Rishikanta Singh ◽  
...  

The study was conducted in Bishnupur district of Manipur with an objective to work out the cost and return of French bean production. The primary data on various costs and returns were collected at random from 100 respondent farmers. Production is normally considered as the function of area and yield. Results of the cost of cultivation analysis revealed that human labour, rental value of owned land, hired machinery charges, fertilizers and plant protection chemicals were important contributors to the total cost of cultivation. The average cost of cultivation was found to be Rs. 238894 per hectare.The hired human labour charges as the major cost item, it accounted for about 41.14 per cent of the total cost of cultivation. The imputed value of family labour and rental value of owned land were the next important cost components contributing about 11.56 and 11.30 per cent of the total cost of cultivation. The net farm income per hectare was estimated at Rs.230962 and benefit cost ratios per hectare was found to be 1.96. The government and related departments should arrange training programs to upgrade the knowledge on recommended package of practices on cultivation of vegetable crops and educating the farmers to develop social consciousness by strengthening local security service through proper initiatives. The farmers also need to encourage forming farmer groups or farmer producer organization (FPOs) in order to improve the production and marketing efficiency of French beans in Bishnupur district of Manipur.


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