scholarly journals Copra processing issue of migrant farmers in tidal land of South Sumatra

2021 ◽  
Vol 892 (1) ◽  
pp. 012029
Author(s):  
Y Z W Purba ◽  
N Lisanty
Keyword(s):  
Production Process ◽  
Random Selection ◽  
Production Costs ◽  
Average Area ◽  
Financial Feasibility ◽  
C Value ◽  
Migrant Farmers ◽  
Land Region

Abstract The study was carried out in the tidal land region of Pendowo Harjo Village, Sungsang District, Banyuasin District, South Sumatra Province, with the goal of calculating the production costs and income gained, as well as determining the financial feasibility of the copra processing business. Simple random selection was used to choose sample farmers, with 45 sample farmers managing the copra processing business chosen from a total of 235 population members. All sample farmers were Bugis ethnic migrant farmers. The analysis results showed that with an average area of 1.15 hectares, an income of IDR 2,530,886.98 was obtained. The production costs incurred were IDR 1,756,328.15 resulting in an income of IDR 774,558.83 per arable area per production process (for a period of 3 months). The NPV value was IDR 102,638,789.00, with the IRR value was 49.92 per cent, and the Net B/C value was 2.28. These figures show that a copra processing business can be developed in the area financially.

scholarly journals Analisis Nilai Tambah Ayam Pedaging Menjadi Bakso Ayam Di Kecamatan Belitang Kabupaten Oku Timur

2019 ◽  
Vol 5 (02) ◽  
pp. 33-41
Author(s):  
Parmaji
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Added Value ◽  
Total Production ◽  
Financial Feasibility ◽  
C Value

The objectives of this study were to: 1) determine the added value of broilers into meatballs in Belitang District, East OKU Regency, 2) to determine the financial feasibility of making chicken meatballs in Belitang District, East OKU Regency. The results showed that the total production cost for the business of making chicken meatballs in Belitang District, East OKU Regency in one production process on average is Rp. 358,520, revenue is Rp. 440,000, and the income received is Rp. 81,480. The amount of added value in the business of making chicken meatballs in Belitang District, East OKU Regency in one process is IDR 162,813 or 45,562 / Kg. This shows that each making chicken meatball from 1 kg of chicken will provide an added value of Rp. 44,284. The business of making chicken meatballs in Belitang District, East OKU Regency is financially feasible, this can be seen from the calculation of the NPV value of IDR 27,692,459, the IRR value is 64.99% and the Net B / C value is 1.98. .

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

Energy efficiency of multivariate cultivation techniques in pasture forage production

2021 ◽  
pp. 3-6
Author(s):  
К.Н. Привалова ◽  
Р.Р. Каримов
Keyword(s):  
Energy Efficiency ◽  
Production Process ◽  
Large Scale ◽  
Exchange Energy ◽  
Production Costs ◽  
Energy Yield ◽  
Total Production ◽  
Forage Production ◽  
Machinery Construction ◽  
Natural Factors

Исследования по определению энергетической эффективности пастбищных систем со злаковыми и бобово-злаковыми травостоями проведены в Федеральном научном центре кормопроизводства и агроэкологии им. В. Р. Вильямса. В статье приведены результаты агроэнергетической оценки многовариантных пастбищных систем со злаковыми травостоями, созданными в 1946 году. Даны количественные показатели по сбору обменной энергии, совокупным затратам на её производство, окупаемости затрат в зависимости от системы ведения пастбищ. Изучена эффективность совокупных затрат в виде овеществлённого труда (на семена, удобрения, сельскохозяйственные машины, средства огораживания загонов и прочее) и живого труда (работы трактористов, пастухов и строителей и др.). Обоснована высокая агроэнергетическая эффективность изучаемых пастбищных систем благодаря мобилизации в продукционный процесс природных факторов, долевое участие которых в структуре производства обменной энергии составило 69–84%. Природные факторы, участвующие в продукционном процессе луговых агроэкосистем, характеризуются большим разнообразием. Это не только использование солнечной энергии и азотфиксация бобовыми травами, но и долголетие травостоев, самовозобновление фитоценозов, дерновообразовательный процесс (повышение плодородия почвы), получение дешёвого корма и улучшение здоровья животных при летнем выпасе. Роль возобновляемых природных факторов выявлена на основе балансового метода, принятого в экономике (по разнице сбора обменной энергии и антропогенных затрат). Благодаря ведущей роли природных факторов в структуре произведённой продукции агроэнергетический коэффициент окупаемости совокупных затрат антропогенной энергии (АК) за счёт сбора обменной энергии достигал 3–6 раз в среднем за 45 лет. Разработанные в результате долголетних исследований многовариантные энергосберегающие пастбищные системы обосновывают возможность рекомендовать их производству с учётом применения различного уровня энергозатрат. Ключевые слова: культурные пастбища, системы ведения, долголетние травостои, сбор обменной энергии, совокупные антропогенные затраты, окупаемость затрат. The investigation was conducted at the Federal Williams Research Center of Fodder Production and Agroecology and was aimed at testing energy efficiency of gramineous and legume-gramineous swards. This article presents the results obtained on pasture ecosystems with gramineous planted in 1946. Exchange energy yield, total production costs and economic effectiveness were analyzed. Total production costs comprised costs for seeds, fertilizers, machinery, construction materials, labor, etc. Introduction of natural factors into the production process resulted in higher energy efficiency. Their share amounted to 69–84% in the final exchange energy yield. There are a lot of natural factors that affect grass productivity such as solar energy, nitrogen-fixation, sward longevity and regeneration, soil fertility, low-cost feed production, and livestock health. The value of natural factors was determined according to the balance method (by the difference between exchange energy yield and anthropogenic costs). Since environmental factors had a leading role in the production process, the return rate raised by 3–6 times for 45 years due to exchange energy increase. Therefore, pasture ecosystems developed can be recommended for a large-scale forage production.

scholarly journals VIABILIDADE FINANCEIRA DA IRRIGAÇÃO EM SORGO FORRAGEIRO EM SISTEMA DE ASPERSÃO PARA BOVINOCULTURA DE CORTE

Irriga ◽  
2019 ◽  
Vol 24 (1) ◽  
pp. 143-161
Author(s):  
Jardel Henrique Kirchner ◽  
Adroaldo Dias Robaina ◽  
Marcia Xavier Peiter ◽  
Rogério Ricalde Torres ◽  
Wellington Mezzomo ◽  
...  
Keyword(s):  
Weight Gain ◽  
Beef Cattle ◽  
Rio Grande ◽  
Production Costs ◽  
Daily Weight Gain ◽  
Rio Grande Do Sul ◽  
Forage Sorghum ◽  
Financial Feasibility ◽  
Santa Maria ◽  
Sorghum Bicolor L

VIABILIDADE FINANCEIRA DA IRRIGAÇÃO EM SORGO FORRAGEIRO EM SISTEMA DE ASPERSÃO PARA BOVINOCULTURA DE CORTE     JARDEL HENRIQUE KIRCHNER1; ADROALDO DIAS ROBAINA2; MARCIA XAVIER PEITER3; ROGÉRIO RICALDE TORRES4; WELLINGTON MEZZOMO5 E BRUNA DALCIN PIMENTA   1 Eng. Agrônomo, Doutor, Professor do Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul, Rua Nelsi Ribas Fritsch, nº 1111, bairro Esperança, Ibirubá, RS, Brasil, CEP: 98200-000, [email protected] 2 Eng. Agrônomo, Doutor, Professor Titular do Departamento de Engenharia Rural, UFSM, Avenida Roraima, nº 1000, bairro Camobi, Santa Maria, RS, Brasil, CEP: 97195-000, [email protected] 3 Eng. Agrônoma, Doutora, Professora Associada do Departamento de Engenharia Rural, UFSM, Avenida Roraima, nº 1000, bairro Camobi, Santa Maria, RS, Brasil, CEP: 97195-000, [email protected] 4 Eng. Agrônomo, Doutor, Professor do Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul, Rua Eng. João Viterbo de Oliveira, nº 3061, Zona Rural, Vacaria, RS, Brasil, CEP: 95219-899, [email protected] 5 Eng. Agrônomo, Mestre, Doutorando no Programa de Pós-Graduação em Engenharia Agrícola, UFSM, Avenida Roraima, nº 1000, bairro Camobi, Santa Maria, RS, Brasil, CEP: 97195-000, [email protected] 6 Eng. Agrônoma, Mestra, Doutoranda no Programa de Pós-Graduação em Engenharia Agrícola, UFSM, Avenida Roraima, nº 1000, bairro Camobi, Santa Maria, RS, Brasil, CEP: 97195-000, [email protected]     1 RESUMO   A bovinocultura de corte mantida em pasto de sorgo forrageiro caracteriza-se como um dos principais meios de produção bovina no Rio Grande do Sul. Contudo, há irregularidade das precipitações e os produtores utilizam a irrigação como alternativa para o problema. Porém, há uma necessidade de determinação dos custos de produção e da viabilidade financeira da atividade. O trabalho objetivou avaliar a viabilidade financeira da irrigação em sorgo forrageiro para a bovinocultura de corte para diferentes expectativas de ganho de peso médio diário dos animais. Conduziu-se dois experimentos em 2015/2016 e 2016/2017 em Santa Maria/RS, e avaliou-se as produtividades de seis lâminas de irrigação por aspersão convencional (0, 25, 50, 75, 100 e 125 % da ETo), em quatro repetições, delineamento blocos ao acaso. Com as produtividades, gerou-se funções de produção e determinou-se a carga animal possível de ser alimentada para cada tratamento. Simulou-se três cenários de ganho de peso diário por animal (0,5, 1 e 1,5 kg-1animal-1 dia-1), e os custos de produção para cada condição hídrica estabelecida, além do retorno financeiro para cada cenário testado. Verificou-se viabilidade financeira para a maioria das situações simuladas avaliadas e que os custos dependem do regime das precipitações.   Palavras chave: Sorghum bicolor L. (Moench), irrigação de pastagem, viabilidade financeira, custos de produção.     KIRCHNER, J. H.; ROBAINA, A. D.; PEITER, M. X.; TORRES, R. R.; MEZZOMO, W.; PIMENTA, B. D. FINANCIAL FEASIBILITY OF IRRIGATION IN FORAGE SORGHUM IN ASPERSION SYSTEM FOR MEAT CATTLE BREEDING   2 ABSTRACT   Beef cattle kept in pasture of forage sorghum is characterized as one of the main means of bovine production in Rio Grande do Sul. However, rains are irregulat and producers  use  irrigation as  alternative to the problem. However, there is a need to determine production costs and  financial viability of the activity. The objective of this work was to evaluate the financial feasibility of irrigation in forage sorghum for beef cattle for different expectations of average daily weight gain of the animals. Two experiments were conducted in 2015/2016 and 2016/2017 in Santa Maria / RS, and the yields of six conventional irrigation depths (0, 25, 50, 75, 100 and 125% of the ETo) were evaluated, in four replications, and randomized block design. With the productivities, production functions were generated and the possible animal load to be fed for each treatment was determined. Three scenarios were simulated of daily weight gain per animal (0.5, 1 and 1.5 kg-1animal-1day-1), and the production costs for each established water condition, in addition to the financial return for each scenario tested. Financial feasibility has been verified for most of the simulated situations evaluated and costs depend on the precipitation regime.   Keywords: Sorghum bicolor L. (Moench), forage irrigation, financial viability, production costs.

Improving the Cost Control System of Organizations Based on the Concept of Sustainable Development

Auditor ◽  
2021 ◽  
pp. 40-45
Author(s):  
Nataliya Kazakova ◽  
Lyudmila Permitina
Keyword(s):  
Sustainable Development ◽  
Control System ◽  
Production Process ◽  
Cost Control ◽  
Production Costs ◽  
Practical Significance ◽  
Control Optimization ◽  
Control Procedures ◽  
The Cost ◽  
On Farm

The article proposes the author’s two-level methodology of on-farm control based on the concept of sustainable development, which has practical significance and allows solving the problem of control, optimization of costs and production costs both at the pre-production stage and in the production process with an emphasis on control procedures for three types of costs: economic, environmental and social.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

scholarly journals Economic Evaluation of Landscape Integrated Pest Management Programs in Banyumas Regency, Central Java, Indonesia

2018 ◽  
Vol 7 (2.29) ◽  
pp. 469
Author(s):  
Hani Perwitasari ◽  
Irham . ◽  
Slamet Hartono ◽  
Suhatmini Hardyastuti
Keyword(s):  
Integrated Pest Management ◽  
Pest Management ◽  
Production Cost ◽  
Secondary Data ◽  
Management Program ◽  
T Test ◽  
Production Costs ◽  
Central Java ◽  
Financial Feasibility ◽  
Technology Applications

The massive use of chemicals in food production process has adversely affected the aspect of cost, ecology and health in particular. Landscape Integrated Pest Management (LIPM) Program is one of the technology applications targeted to minimize the chemicals. In Indonesia, there were only 6 regencies which applied LIPM, which included Banyumas regency. This study primarily aims at comparing production costs, productivity, revenue, profit and financial feasibility between LIPM and non-LIPM rice farms. The researchers collected primary and secondary data during the investigation. They purposively chose Pliken Village as the research object as it is the only village implementing LIPM. Meanwhile, sample was selected by random sampling methods involving LIPM and non- LIPM farmers with 30 respondents for each. Independent-samples T test was exerted to compare productivity, revenue, cost, profit and financial feasibility. The results indicate that productivity, revenue, profit and financial feasibility farming with LIPM were higher than the non-LIPM farming. Moreover, the production cost in the LIPM farming was lower than the production cost of the non-LIPM farming. The independent T-test pinpoints that the total revenue indicator and profit were significant. In other words, it may become reference to encourage farmers to apply Landscape Integrated Pest Management Program for sustainable agriculture 

scholarly journals Pendekatan Lean Manufacturing dalam Proses Produksi Kerajinan Bordir Sulaman dengan Metode Manajemen Berbasis Aktivitas

2019 ◽  
Vol 2 (4) ◽  
Author(s):  
Anizar ◽  
A. Rahim Matondang ◽  
Hamida Hasan ◽  
Delilah Mentari
Keyword(s):  
Production Process ◽  
Continuous Improvement ◽  
Cost Efficiency ◽  
Lean Manufacturing ◽  
Business Management ◽  
Production Costs ◽  
Production Waste ◽  
Total Production ◽  
Production Output ◽  
Domestic Products

Sulam bayangan merupakan produk sektor kreatif yang berkontribusi bagi produk domestik bruto namun menuntut efisiensi dan efektivitas untuk memenangkan persaingan antar pelaku usaha. Efisiensi akan mengurangi waste aktivitas produksi dan mengurangi biaya produksi yang dibutuhkan. Pada proses produksi kerajinan sulam bayangan masih terdapat waste berupa aktivitas yang tidak bernilai tambah yang berpengaruh terhadap output produksi. Permasalahan tersebut dapat diselesaikan dengan pendekatan lean manufacturing untuk menciptakan continuous improvement pada proses produksi dengan metode Activity Based Management (ABM). Penerapan ABM menciptakan efisiensi biaya yang menekankan pengelolaan bisnis berdasarkan aktivitas. Perbaikan yang dilakukan yaitu eliminasi dan penggabungan elemen kerja pemeriksaan motif dan sulaman. Hasilnya adalah efisiensi biaya produksi sebesar 4,89% dan waktu produksi sebesar 6,07%.   Shadow embroidery is a creative sector product that contributes to gross domestic products but requires funds and assistance to win competition among companies. Efficiency will reduce production waste and reduce the required production costs. In the process of producing shadow embroidery craft it is still a waste containing activities that are not added added to the production output. These problems can be discussed with lean manufacturing to create continuous improvement in the production process with the Activity Based Management (ABM) method. Implementation of AB Creating cost efficiency that governs business management based on activity. The improvements made are elimination and incorporation of work elements to examine motifs and embroidery. Total production costs amounted to 4.89% and production costs amounted to 6.07%.

scholarly journals Penerapan Lean Manufacturing untuk Mengurangi Waste pada Produksi Absorbent

2018 ◽  
Vol 4 (1) ◽  
pp. 23 ◽  
Author(s):  
Agung Ravizar ◽  
Rosihin Rosihin
Keyword(s):  
Production Process ◽  
Lean Manufacturing ◽  
Quantitative Data ◽  
Lead Time ◽  
Historical Data ◽  
Mapping Method ◽  
Production Costs ◽  
Value Stream Mapping ◽  
Value Stream ◽  
Process Speed

This study aims to reduce the waste that occurs on each workstation and has an impact on increasing productivity and reducing production costs caused by waste that occurs during production. The data used for this study is quantitative data obtained by direct observation to the relevant departments regarding the problem of identifying waste that occurs — data taken from observations as much as 30 times the collection of data and historical data used from January 2016 to June 2017. By using the value stream mapping method on lean manufacturing, it can be seen that there are five types of waste from the existing seven waste. The five wastes are unnecessary motion, waiting, reject, transportation and in-process processes. From the results of the value stream mapping carried out a reduction in waste on each workstation with a total reduction of waste that occurs at 66.97 tons / year or 18.6% on waste gel and 88.8 tons / year or 19.3% at waste powder and there was a reduction in the changeover process for 45 minutes or 12.16% of the total changeover time before the improvement. Also, there was also an increase in the production process speed of 2 minutes 47 seconds or 4.52% from the lead time of the previous production process, 61 minutes 34 seconds to 58 minutes 47 seconds.

scholarly journals ANALISIS PENDAPATAN AGROINDUSTRI TAHU DI DESA KUANTAN SAKO KECAMATAN LOGAS TANAH DARAT KABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Agroindustri Tahu Mbak Rubingah)

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Niva Diaba Miryam Putri ◽  
Mahrani Mahrani ◽  
Meli Sasmi
Keyword(s):  
Production Process ◽  
Selling Price ◽  
Fixed Costs ◽  
Total Cost ◽  
Price Point ◽  
C Value ◽  
Business Income

ABSTRAKPenelitian ini dilakukan di Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi,adapuntujuan penelitian adalah untuk mengetahui pendapatan tahu mbak rubingah, untuk mengetahui tingkat efesiensi usaha nilai R/C Ratio dan untuk mengetahui Break Event Point (BEP) produksi dan break event point harga pada usaha agroindustri tahu di Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi. Hasil penelitian menunjukan bahwa pendapatan usaha tahu mbak rubingah sebesar Rp 722.595,71 setiap kali proses Produksi dengan total biaya yang dikeluarkan sebesar Rp 477.404,29 yang tediri dari biaya tetap, nilaiR/C sebesar 2,51, artinya setiap biaya yang dikeluarkan 1 rupiah maka diperoleh penerimaan sebesar 2,53 rupiah atau Break Event Point dengan total biaya sebesar Rp 477.404,29 maka harus memproduksi sebanyak 67,63 Kg dengan harga jual Rp 7.058,82/Kg agar mencapai titik impas. Break Event Point jika memproduksi tahu sebanyak 170 Kg maka harga jual yang ditawarkan kepada konsumen sebesar Rp 2. 808,26/Kg. Kata Kunci : Agroindustri Tahu, Analisis Pendapatan, Kuantan Sako  ABSTRACTThis research was conducted in Kuantan Sako Village, Logas District, Tanah Darat, Kuantan Singingi Regency, while the research objective was to find out the Mbak Rubah funds, to determine the efficiency level of the R / C ratio and to find Break Event Point (BEP) production and break event price point for tofu agroindustry in Kuantan Sako Village, Logas District, Tanah Darat, Kuantan Singingi Regency. The results showed that the business income of Mbak Rubing was Rp. 722,595.71 per production process with a total cost of Rp. 477,404.29 which consisted of fixed costs, an R / C value of 2.51, an average of every cost incurred 1 the rupiah then receives revenues of 2.53 rupiah or Break Event Point with a total cost of Rp. 477,404.29 so it must produce as much as 67.63 Kg with a selling price of Rp. 7,058.82 / kg to break even. Break Event Point if you produce tofu 170 Kg, the selling price offered to consumers is IDR 2,880.26 / Kg.Keywords: Revenue Analysis, Tofu Agroindustry, Kuantan Sako

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