Breakeven Point

2017 ◽  
pp. 169-169
Keyword(s):  
Breakeven Point

COST OF MILK PRODUCTION AND BREAK EVEN ANALYSIS OF MEMBER AND NON MEMBER OF DAIRY COOPERATIVE SOCIETY FOR MILCH ANIMALS (COW & BUFFALO) IN DISTRICT ETAWAH OF U.P.

2014 ◽  
Vol 2 (1) ◽  
pp. 30-37
Author(s):  
Ashish Chandra ◽  
Dr. A. K. Dubey ◽  
Dr. Sachin Kumar Srivastava
Keyword(s):  
Milk Production ◽  
Herd Size ◽  
Total Cost ◽  
Minimum Quantity ◽  
Cooperative Society ◽  
Point Analysis ◽  
Large Herd ◽  
Breakeven Point

This study covered 150 cooperative member milk producers and 150 non-member milk producers which were post- stratified into Landless, Marginal, small, medium and large herd size categories. Breakeven point is a point where no profit no loss status achieved where MR = MC. In this study breakeven point analysis was done to estimate the minimum quantity milk to be produced to cover the total cost on all categories (members and nonmembers) of households of milch animals (Cow and buffalo). And also in this study the researchers have find out the Total cost of milk production per liter for member and non member categories. This study is helpful to find out the total cost of milk production in all categories as well as members and nonmembers of dairy cooperative society are able to find out the breakeven point of the whole business.

Pasture systems to improve productivity of sheep in south-western Victoria 2. Animal production from ewes and lambs

2011 ◽  
Vol 51 (11) ◽  
pp. 982 ◽  
Author(s):  
Geoffrey Saul ◽  
Gavin Kearney ◽  
Dion Borg
Keyword(s):  
Flow Analysis ◽  
Subterranean Clover ◽  
Supplementary Feeding ◽  
Stocking Rate ◽  
Discounted Cash Flow ◽  
Condition Score ◽  
Western Victoria ◽  
Breakeven Point ◽  
Gross Margins ◽  
On Farm

Two pasture systems (Typical, Upgraded) were compared at five on-farm sites across south-western Victoria between 1990 and 1996. The Typical pasture treatment mimicked the pastures common in the region, with volunteer annual-based species fertilised with ~5 kg/ha.year phosphorus (P). The Upgraded pasture treatment was sown to phalaris, perennial ryegrass and subterranean clover using cultivars recommended for the particular area. Higher rates of fertiliser (13–25 kg/ha.year P) plus other nutrients were applied. Both pastures were set-stocked with breeding ewes. The stocking rate on the Typical treatments was based on normal farm practice. Initially, the stocking rate of the Upgraded pastures was 15% higher than the Typical pastures and increased over time depending if the ewes in the Upgraded pastures were heavier than those in the Typical pastures. Measurements included pasture growth, composition and persistence, ewe stocking rates, ewe and lamb liveweights and condition scores, lambing, marking and weaning percentages, fleece characteristics and supplementary feeding. Over the 6 years, the average carrying capacity of the Upgraded pastures was 18.0 DSE (Dry Sheep Equivalents)/ha compared with 10.2 DSE/ha on the Typical pastures (P < 0.001). As well, the ewes on the Upgraded pastures were 2–3 kg heavier (P < 0.001) and 0.3 condition score higher (P < 0.001) than those on the Typical pastures. Ewes grazing the Upgraded pastures cut significantly more wool per head (4.8 versus 4.5 kg) of higher micron wool (23.1 versus 22.6 um, P < 0.001) but with similar yield and strength. There was no difference in the supplementary feeding required on the treatments. Ewes grazing Upgraded pastures had significantly higher lambing (116 versus 102%), marking (86 versus 81%) and weaning percentages (84 versus 79%) and weaned significantly heavier lambs (23.6 versus 22.6 kg) than those on Typical pastures. There was less feed on offer (P < 0.05) in the Upgraded pastures compared with the Typical pastures in autumn–winter but similar or higher levels in spring and summer. Gross margins using current costs and prices were $20 and $24/DSE for the Typical and Upgraded pastures, respectively. These values were used in a discounted cash flow analysis to determine the long-term benefits of the treatments. Assuming a 12-year life for the pasture, the internal rate of return was 27% with the breakeven point in Year 7. Treatment and ewe condition score significantly influenced lambing percentage with ewes in condition score 3.0 at joining having a lambing percentage of 111% compared with 95% if at condition score 2.3. Irrespective of condition score, ewes grazing Upgraded pastures had a 7% higher lambing percentage than those grazing the Typical pastures. Ewe condition score and lambing time significantly affected weaning weight. Lambs born to ewes in condition score 2.3 during pregnancy and lambing in autumn, reached only 32% of mature ewe liveweight at weaning whereas lambs from ewes at condition score 3.0 achieved 51% of mature weight by weaning.

scholarly journals Agroindustry Business Analysis of Ilham Creativepreneur Nature Kerinci (ICN Kerinci) Coffee Perfume in Kemantan Village, Kerinci Regency, Jambi Province, Indonesia

2021 ◽  
Vol 4 (1) ◽  
pp. 26
Author(s):  
Zelfi Zakir ◽  
Sri Wahyuni ◽  
Faidil Tanjung
Keyword(s):  
Quantitative Analysis ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Business Owners ◽  
Green Bean ◽  
Green Beans ◽  
Medium Scale ◽  
Business Analysis ◽  
Breakeven Point

This study aims to analyze the ICN Kerinci Coffee Perfume agroindustry. Data collected from June 2019 to August 2019 were analyzed using the descriptive analysis to describe the business profile and quantitative analysis using the variable costing approach to explore profit and breakeven point. The results showed that the ICN Kerinci coffee perfume business is a medium-scale business with ten workers, including business owners as leaders who concurrently marketers and wives as administrative and financial staff. In fulfilling raw materials in green beans from the Robusta type, business owners collaborate with partner farmers. At the time of research, ICN Kerinci only produced one kind of product with two packaging variants, namely Kerinci original perfume for Rp.22,000/pack (45 grams) and an original variant + oil coffee (package) for Rp.35,000/pack. The study suggested expanding the market, especially to Eastern Indonesia, and increasing good cooperation with farmers to ensure the certainty of supply of raw materials; and provide prices based on sorting and grading to stimulate farmers to improve the quality of their green bean products.

scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS USAHA TERNAK BROILER DENGAN POLA KEMITRAAN (Studi Kasus di Desa Tetey Kecamatan Dimembe)

ZOOTEC ◽  
2018 ◽  
Vol 38 (1) ◽  
pp. 235 ◽  
Author(s):  
Wiwit Hasan ◽  
A H.S Salendu ◽  
N M Santa ◽  
F N.S Oroh
Keyword(s):  
Broiler Chicken ◽  
Secondary Data ◽  
Primary Data ◽  
District Office ◽  
Business Partnership ◽  
Partnership Model ◽  
Total Profit ◽  
Broiler Farm ◽  
Breakeven Point

ABSTRACT ANALYSIS OF PROFIT AND BREAK-EVEN ON BROILER FARM WITH BUSINESS PARTNERSHIP PATTERN (Case Study at Tetey village, Dimembe District of North Minahasa Regency). The objectives of this study were 1) to determine the pattern of partnerships business broiler farm at Tetey village with   DMC company, 2) to analyze the profit of  broiler farms run through a partnership pattern, 3) to analyze the breakeven point on a broiler farm run through a partnership pattern. Case study method was used on broiler chicken farm with the partnership model. The primary data obtained through observation and direct interviews with business owners of broiler chicken farms by using a questionaire. Secondary data were obtained from agencies associated with this research such as the Office of Agriculture, District Office. The results of study revealed that 1) Partnership pattern run by broiler breeders at Tetey village provided the doc, as many as 10,000 heads / period, including feed, vitamins and medicines, while farmers supplied cage and supplies, water, electricity, as well as labor and land. In addition, Broiler prices were IDR 18,000 / kg as fix price, 2) total profit of broiler farm at Tetey village through a partnership pattern were IDR 53,159,675 / period or IDR 22,149,685 / month, and 3) the number of breakeven point on broiler farm at Tetey village run with a partnership pattern were 18,691 head, or on the sale of IDR 958,644, 442.Keywords: breakeven point, partnership pattern, broiler farm.

scholarly journals ANALISIS ESTIMASI COST-VOLUME-PROFIT (CVP) DALAM HUBUNGANNYA DENGAN PERENCANAAN LABA PADA HOTEL TLOGO MAS SARANGAN

2012 ◽  
Vol 1 (1) ◽  
pp. 13
Author(s):  
Satrijo Budi Wibowo
Keyword(s):  
Least Squares ◽  
Analytical Techniques ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Method Of Least Squares ◽  
Breakeven Point ◽  
Total Sales ◽  
Profit Growth

<span>This research aims to analyze the estimated Cost-Volume-Profit (CVP) in association with the Profit Planning at Tlogo Mas Hotel Sarangan. Analytical techniques used in this study were: (1) Classify all costs incurred in the variable costs (variable costs) and fixed costs (fixed cost). (2) Method of least squares analysis. (3) Analysis of the breakeven point (Break Event Point / BEP). The results showed that Tlogo Mas Hotel Sarangan determine the profits of 10% of total sales. It is seen from the fluctuations experienced profit growth each year from 2009 to 2011.</span>

Finding the Breakeven Point of Diamond Impregnated Bit Wear in Turbodrill Applications

2015 ◽  
Author(s):  
M. Fierro ◽  
N. Atencio ◽  
R. Solano ◽  
R. Varela ◽  
F. Iturrizaga ◽  
...  
Keyword(s):  
Bit Wear ◽  
Breakeven Point

scholarly journals Green Roof Evaluation: A Holistic ‘Long Life, Loose Fit, Low Energy’ Approach

2015 ◽  
Vol 15 (4) ◽  
pp. 76-94 ◽  
Author(s):  
Craig Langston
Keyword(s):  
Green Roof ◽  
Holistic Approach ◽  
Green Roofs ◽  
Low Energy ◽  
Environmental Criteria ◽  
Development Goals ◽  
Long Life ◽  
Social And Environmental Performance ◽  
Breakeven Point

Green roofs have potential to improve the social and environmental performance of detached housing in Australia, yet often they are overlooked due to prohibitive capital cost and a range of other perceptions that are difficult to quantify. A classic evaluation problem is invoked that must balance short and long term benefits. Using two distinct designs of the same floor area, green roof and traditional housing prototypes are analysed to determine the relative ‘breakeven’ point when long-term benefits become feasible. It is discovered that green roofs are unlikely to be viable in their own right, but when coupled with an overall design strategy of long life (durability), loose fit (adaptability) and low energy (sustainability) they can deliver least cost (affordability) over time as well as unlock valuable social and environmental rewards. This outcome can be realised within 25% of a home’s expected design life of at least one hundred years. The results demonstrate that residential green roofs, when integrated as part of a holistic approach, can be both individually and collectively justified on key economic, social and environmental criteria, and are therefore able to claim a valuable contribution towards wider sustainable development goals.

scholarly journals ANALISIS USAHA HOME INDUSTRI KERUPUK RAMBAK

2017 ◽  
Vol 11 (1) ◽  
pp. 35-45
Author(s):  
Syarifah Aini ◽  
Erlin Widya Fatmawati
Keyword(s):  
Variable Cost ◽  
Fixed Cost ◽  
Business Activity ◽  
Total Cost ◽  
Total Variable Cost ◽  
Cost Of Production ◽  
The Government ◽  
The Cost ◽  
Breakeven Point

The purpose of this research is to know the amount of cost, acceptance, profit, profitability, and R / C Ratio from home industry crackers rambak in Sembon Village Satreyan District Kanigoro Blitar District. The result of this research shows that the total variable cost at rambak cracker agroindustry center is equal to Total variable cost Rp 1,139,783, - per day, total fixed cost Rp 4,953, - per day. So the total total cost of production is Rp 1,144,076, - per month. The breakeven point or BEP unit is 3 units. BEP Rp for RP 16,017, -. BEP revenue of Rp 16,017, - per day. Received revenue of Rp 1.650.000, - so the profit earned by employers is amounted to Rp 505,924, -. While the profitability of business is 44% which means this business is profitable. Home industry that run during this efficiency has been shown with R / C ratio of more than 1 that is equal to 1.44. Based on the criteria used, this business has been efficient because the efficiency value of more than 1. This means that every Rp 1.00 issued by the entrepreneur at the beginning of the business activities will get 1.44 times revenue from the cost incurred at the end of the business activity. This can be interpreted that home industry crackers rambak said Eligible to run. From this research it is suggested that entrepreneurs do creations by adding a sense of the product, so that the quality of the product can be increased and not less competitive with similar entrepreneurs from other regions. For the government, the Government of Blitar Regency through the Department of Industry and Trade and other related agencies should try to help develop the business crackers rambak by providing low-interest capital loans to entrepreneurs agro-industry crackers rambak.

scholarly journals ANALISIS BREAKEVEN POINT SEBAGAI ALAT PERENCANAAN LABA STUDI KASUS PADA PT. YONGJIN JAVASUKA GARMENT

2021 ◽  
Vol 6 (2) ◽  
pp. 40
Author(s):  
M Nur Afif ◽  
Andy Lasmana ◽  
Nur Sahri Rahmadhani
Keyword(s):  
Breakeven Point

Penelitian ini bertujuan. untuk. mengetahui. besarnya impas yang dihasilkan dari aktivitas penjualan perusahaan sehingga diketahui keadaan perusahaan dimana tidak untung dan tidak rugi. Analisis data menggunakan analisis data deskriptif dengan metode pendekatan kualitatif. Hasil penelitian menunjukan bahwa secara keseluruhan penjualan (BEP mix), PT. Yongjin Javasuka Garment belum mencapai BEP baik dalam US$ maupun dalam pieces (PCS). Pada tahun 2017 penjualan sebanyak 5,372,887 PCS atau sebesar US$ 104,172,746.94 dengan BEP sebanyak 8,900,929 PCS atau sebesar US$ 172,576,536.32, . Pada tahun 2018 penjualan sebanyak 4,736,383 PCS atau sebesar US$ 108,144,440.58 dengan BEP sebanyak 10,696,728 PCS atau sebesar US$ 244,235,256.33. Sehingga analisis BEP dapat dijadikan alat bagi perusahaan untuk digunakan dalam melakukan perencanaan laba dan target penjualan.

scholarly journals Analisis Dampak Rehabilitasi Jaringan Irigasi Tersier Terhadap Pendapatan Petani Di Kabupaten Aceh Besar

2018 ◽  
Vol 3 (2) ◽  
pp. 55
Author(s):  
E Evariani
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Irrigation System ◽  
Rice Production ◽  
T Test ◽  
Rice Fields ◽  
Fiscal Year ◽  
Rice Farmers ◽  
Rehabilitation Programs ◽  
Breakeven Point

The function of the irrigation is very important in agriculture system. Irrigation is utilized by farmers particularly rice farmers to irrigate and maintain the adequacy of water in their rice fields. Since the first of the irrigation system has developed, the different in quality and system managements still, Aceh Besar regency has an area of 31,998.0 Ha of rice fields and the land that have irrigation scope are 20,275 Ha. With the irrigation rehabilitation programs becoming more eficient in rice production and farmer’s income are increasing therefore the researce on the analysis of impact the rehabilitation of tertier irrigation on farmer’s income and an analysis of the breakeven point (BEP) in Aceh Besar regency conducted. This research was conducted with a purposive sampling method (deliberately) based on the consideration of farmers around the location of the study received support rehabilitation of irrigation tertiary fund budget for fiscal year 2016 for data analysis using quantitative approaches such as analysis of t test, R / C ratio and analysis of breakeven point.

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