Frontier-based incentive mechanisms for allocating common revenues or fixed costs

2021 ◽  
Author(s):  
Qingxian An ◽  
Xiangyang Tao ◽  
Beibei Xiong ◽  
Xiaohong Chen
Keyword(s):  
Fixed Costs ◽  
Incentive Mechanisms

Establishment and Production Costs for Peach Orchards in Florida: Enterprise Budget and Profitability Analysis

EDIS ◽  
2017 ◽  
Vol 2017 (4) ◽  
Author(s):  
Ariel Singerman ◽  
Marina Burani Arouca ◽  
Mercy A. Olmstead
Keyword(s):  
Discount Rate ◽  
Production Costs ◽  
Fixed Costs ◽  
Average Price ◽  
Land Preparation ◽  
Profitability Analysis ◽  
Enterprise Budget ◽  
Marketable Fruit ◽  
Peach Orchard

The article summarizes the establishment and production costs, as well as the potential profitability of a peach orchard in Florida. Our findings show the initial investment required for a peach operation in Florida to be $6,457 per acre; the expense in land preparation and planting alone in year 1 is $2,541 per acre. Variable and fixed costs in years 2 through 15 average $5,680 per acre. As an example of profitability, when using a 10% discount rate, an operation yielding 6,525 (7,254) pounds of marketable fruit per acre during its most productive years obtains a positive NPV when the average price is $2.38 ($2.13) per pound.

ANALISIS BIAYA VOLUME LABA PADA PT. HADINATA BROTHER DALAM KAITANNYA DENGAN PENINGKATAN PROFITABILITAS PERUSAHAAN

2019 ◽  
Vol 7 (02) ◽  
pp. 141
Author(s):  
Muhammad Nur Rizqi
Keyword(s):  
Accounting System ◽  
Sales Volume ◽  
Fixed Costs ◽  
Range Analysis ◽  
Product Mix ◽  
Key Words Cost Analysis ◽  
Income Statement ◽  
Conducting Research ◽  
Cost Accounting System ◽  
Break Even Point

Cost volume profit is concerned with determining the sales volume and product mix needed to achieve the level of profit. This analysis is a tool that will provide information to management about the relationship between costs, profits, product mix and sales volume based on the following assumptions: that all costs can be separated into part variable and part fixed, and that the total fixed costs are constant throughout the range analysis, and total variable costs change proportionately to changes in volume. The purpose of this study was to find a level of significance, the analysis reports in a vertical Income, Profit and Loss report analyzes horizontal and analytical results reported in the Profit and Loss concern cost volume profit at PT. Hadinata BROTHERSThe research method used is a case study method. This method covers the activities carried out by conducting research directly to the location to obtain the necessary data in connection with the problem under study. The study was conducted at the manufacturing company PT Hadinata BROTHERSFrom the results of research conducted, that the PT Hadinata BROTHERS January sales of 100%, February 77.02%, March 69.63%, 69.96% April, May 38.23%, 41.92% June decline highly significant, while the price of goods sold in January 97.65%, February 98.73%, March 90.59%, 97.66% April, May 177.40%, 112.25% in June and operating costs of January 2, 87% February 2.84% March 2.57% April 3.22% May 5.64% June 6.22%. Resulting in profits in January -0.53% February -1.67% March 6.83% -0.88% April, May -83.05%, -18.47% in June. So the calculation of break even point analysis (BEP) for January Rp. 1.884.750.000, February Rp. 1.6245 billion, in March Rp. 1.953.437.500, In April Rp. 1.889.750.000, May Rp. 1.323.000.000, June Rp. 1211370000.The results of the evaluation in this study that Analysis on the Income Statement in a vertical, PT Hadinata BROTHERS unprofitable can be said because it has not shown the numbers increased continuously. Overall in each unit of the income statement is presented there are irregularities that occurred at the Cost of Goods Sold which almost every month figures show a drop sales Cost of Goods or small. Analysis on the income statement horizontally, PT. Hadinata BROTHERS is a graph showing a decline in the percentage of each month. Overall figures on Cost of Goods Sold problems are large, while the sales figures showed a decline in every month. To anticipate the losses the company needs to make cost accounting system is organized so it can be budgeted revenues, expenses and profits as well. Key words: cost analysis of volume, profitability profit 

A Study on Incentive Mechanisms for Green Shops

2016 ◽  
Vol 24 (1) ◽  
pp. 163
Author(s):  
Hee-Chan Kang ◽  
Sang-Whan Lho
Keyword(s):  
Incentive Mechanisms

Fixed Costs Impact Earnings Predictions

1979 ◽  
Vol 35 (1) ◽  
pp. 46-48
Author(s):  
A.L. Pakkala
Keyword(s):  
Fixed Costs

Assessing the effectiveness of renewable energy sector support mechanisms

2020 ◽  
Vol 26 (6) ◽  
pp. 1392-1413
Author(s):  
S.V. Ratner
Keyword(s):  
Renewable Energy ◽  
Project Management ◽  
Wind Power ◽  
Learning By Doing ◽  
Comprehensive Analysis ◽  
Incentive Mechanisms ◽  
Support Programme ◽  
Support Mechanisms ◽  
Generating Equipment ◽  
Operation Phase

Subject. This article discusses the effectiveness of government programmes to support renewable energy and whether they should continue to be implemented. Objectives. The article aims to conduct a comprehensive analysis of the changes in solar and wind power projects under the State support programme within the period from 2014 to 2019 and assess the effectiveness of the acting incentive mechanisms. Methods. For the study, I used the Learning-by-Doing theory and Project Management principles and methods. Results. The article proposes to consider the local content of the projects implemented as the key effectiveness indicator of the renewable energy support programme in Russia. For solar projects, this figure is currently significantly higher than the planned one, and it corresponds to the planned one for wind projects. In general, therefore, the programme can be considered effective. Conclusions. Further improvements in renewable energy support mechanisms should take into account the need to drastically increase the pace of training in the full cycle of the renewable energy project, including the operation phase of generating equipment and the supply of electricity to the grid.

ANALISIS USAHA AGROINDUSTRI KERIPIK TEMPEDI DESA SUMBER DATAR KECAMATAN SINGINGIKABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Usaha Keripik Tempe Djokam)

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Febry Nugroho ◽  
Jamalludin Jamalludin ◽  
Elfi Indrawanis
Keyword(s):  
Selling Price ◽  
Fixed Costs ◽  
Total Cost ◽  
Price Point ◽  
C Value ◽  
Revenue Efficiency

Penelitian ini dilakukan di Desa Samber Datar Kecamatan Singingi Kabupaten Kuantan Singingi, Penelitian ini bertujuan untuk mengetahui besarnya pendapatan, efesiensi usaha R/C dan untuk mengetahui BEP produksi dan BEP harga pada usaha Agroindustri Keripik Tempe Djokam di Desa Sumber Datar Kecamatan Singingi Kabupaten Kuantan Singingi. Hasil penelitian ini menunjukan bahwa pendapatan keripik tempe djokam Rp 425.327/produksi dengan total biaya yang dikeluarkan sebesar Rp 574.673, yang terdiri dari biaya tetap dan biaya tidak tetap, nilai R/C sebesar 1,74, artinya setiap biaya yang dikeluarkan 1 rupiah maka diperoleh penerimaan sebesar 1,74 rupiah atau keuntungan sebesar 0,74 rupiah dan Break Even Poin produksi dengan total biaya sebesar Rp 574,673, maka harus memproduksi sebanyak 11,49 Kg dengan harga jualnya Rp 50.000, agar mencapai titik impas. Break Even Poin harga  dengan biaya sebesar Rp 574.673 maka Agroindustri Keripik Tempe harus memproduksi sebanyak 20 Kg dengan harga jual sebesar Rp 28.733, supaya mencapai titik impasnya.Kata Kunci : Agroindustri; Keripik Tempe; Pendapatan; R/C Ratio; BEP ABSTRACTThis research was conducted in Samber Datar Village, Singingi Subdistrict, Kuantan Singingi District. This study aims to determine the amount of revenue, efficiency of the R / C business and to determine the production BEP and price BEP in the Agroindustry of Tempe Djokam chips in Sumber Datar Village, Singingi District, Kuantan Singingi District. The results of this study indicate that the income of tempe chips djokam Rp 425,327 / production with a total cost incurred in the amount of Rp 574,673, consisting of fixed costs and variable costs, R / C value of 1.74, meaning that each cost incurred 1 rupiah is obtained revenue of 1.74 rupiahs or profit of 0.74 rupiahs and Break Even Points of production with a total cost of Rp 574,673, it must produce as much as 11.49 kg with a selling price of Rp 50,000, in order to break even. Break Even Price point at a cost of Rp 574,673 then the Tempe Chips Agroindustry must produce 20 kg with a selling price of Rp 28,733, in order to break even.Keywords: Agro-industry; Tempe Chips; Revenue; R / C Ratio; BEP

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