scholarly journals Viabilidade econômica da produção de crisântemos

2016 ◽  
Vol 22 (2) ◽  
pp. 130 ◽  
Author(s):  
Caio Shigueaki Shiroto ◽  
Narah Vieira Peres ◽  
Omar Jorge Sabbag
Keyword(s):  
Cost Management ◽  
Rate Of Return ◽  
Economic Viability ◽  
Operational Cost ◽  
Internal Rate Of Return ◽  
Total Cost ◽  
Flower Production ◽  
Paulo State ◽  
Internal Rate ◽  
The Cost

The segment of flower production in Brazil has shown remarkable development in recent years. The chrysanthemum is a product of extensive sales throughout Brazil and the diversity of types and colors, resistance to transport, excellent durability, and its easy adaptation to different regions make it as one of the main products in the various markets. This study aimed to evaluate the cost and economic viability of commercial production of potted chrysanthemums in the Atibaia, São Paulo State. For the total cost of production (6,413 vases/month) expenses cuttings accounted for 36.4% of inputs and 26.4% of the EOC (effective operational cost), followed by labor, with 16% of the TOC (total operational cost) achieving a profitability index 27.7%. It was found, based on cash flow, an IRR (internal rate of return) of 10.27% IRR (internal rate of return) already for the 6th productive year, showing attractive results for this segment considering the improving producer profitability is proportional to better production indicators. Note that to get a higher return activity, more efficient managements are required, resulting in lower losses and higher operating earnings, being necessary to take into account the cost management and production system are also essential to success in cultivation.

scholarly journals Reinvestment Bias When Analyzing Mutually Exclusive Assets

2011 ◽  
Vol 2 (3) ◽  
pp. 71
Author(s):  
Robert J. Sweeney
Keyword(s):  
Net Present Value ◽  
Capital Budgeting ◽  
Cash Flows ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Internal Rate ◽  
Current Period ◽  
The Cost ◽  
Flows Over Time

Capital budgeting decisions generally involve the commitment of resources in the current period to secure positive cash flows over time that generate a rate of return in excess of the cost of the funds invested. The most common techniques used to perform this analysis are the Net Present Value (NPV) and the Internal Rate of Return (IRR).Conceptually, these two techniques are substitutable; i.e. the resulting decision from a NPV analysis is identical to the decision from an IRR analysis. In practice, however, the NPV and the IRR can, on occasion, produce conflicting decisions. Specifically, when analyzing mutually exclusive assets the Net Present Value can support one asset while the Internal Rate of Return supports the other. The purpose of this paper is twofold; first, to highlight structural deficiencies in the conventional application of the NPV and the IRR, and second, to demonstrate a procedure to correct for these structural errors.

B. ANALISA KELAYAKAN BISNIS PADA USAHA SWEETIN

2021 ◽  
Vol 4 (1) ◽  
pp. 11
Author(s):  
Vivi Indah Yani ◽  
Rachmat Mustofa Pratama ◽  
Izza Islami ◽  
Iman Supriadi
Keyword(s):  
Net Present Value ◽  
Cost Of Capital ◽  
Payback Period ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Internal Rate ◽  
The Cost ◽  
Business Study

Abstrak Tujuan dari penelitian ini adalah untuk menganalisis dan mendeskripsikan studi kelayakan bisnis yang dilakukan pada Kewirausahaan “Sweetin” yaitu usaha yang baru dirintis di Surabaya dalam bidang makanan (dessert). Penelitian ini menggunakan metode Net Present Value (NPV), Internal Rate of Return (IRR) dan Payback Period (PP). Hasil yang diperoleh dalam penelitian ini yaitu nilai NPV sebesar Rp. 1.910.819 > dari nol. Nilai IRR sebesar 110% > dari cost of capital 10%. Dan PP 1 bulan. Hal ini berarti kewirausahaan Sweetin ini menunjukkan bahwa secara non-finansial dan finansial layak untuk dijalankan. Kata kunci: Kelayakan Usaha, Non-Finansial, Finansial Abstract             The purpose of this research is to analyze and describe the business study conducted on “Sweetin” Entrepreneurship, a business that has just been pioneered in Surabaya in the field of food (dessert). This study uses the method of Net Present Value (NPV), Internal Rate of Return (IRR) and Payback Period (PP). The results obtained in this study are the NPV value of Rp. 1,910,819> from zero. The IRR value is 110%> 10% of the cost of capital. And 1month PP. This means that Sweetin's entrepreneurship shows that it is non-financially and financially feasible to run. Keywords: Business Feasibility, Non-financial, Financial

scholarly journals Economic Returns to the Boll Weevil Eradication Program

1993 ◽  
Vol 25 (2) ◽  
pp. 46-55 ◽  
Author(s):  
Nicolas B.C. Ahouissoussi ◽  
Michael E. Wetzstein ◽  
Patricia A. Duffy
Keyword(s):  
Boll Weevil ◽  
Rate Of Return ◽  
Economic Viability ◽  
Internal Rate Of Return ◽  
Economic Returns ◽  
Eradication Program ◽  
Internal Rate

AbstractThe economic viability of the Boll Weevil Eradication Program in Alabama, Florida, and Georgia is assessed based on a five-year survey of producers. Results indicate the program increases yield 100 pounds per acre. This implies a 19 percent internal rate of return for producers over a ten-year period.

scholarly journals HARDSHIPS IN HUNGARIAN TERTIARY EDUCATION: THE ECONOMIC ROLE OF PRIVATE INTERNAL RATE OF RETURN IN ONLINE EDUCATION

2013 ◽  
Vol 53 (1) ◽  
pp. 61-73
Author(s):  
Laszlo F. Mucsics
Keyword(s):  
Online Education ◽  
Tertiary Education ◽  
Economic Effect ◽  
Rate Of Return ◽  
Full Time ◽  
Internal Rate Of Return ◽  
Economic Role ◽  
Internal Rate ◽  
The Cost

The effects of global crises and the unique Hungarian economic difficulties render more and more hardships for non-full time students of higher education. The aim of this study twofold. It gives insight into how the ICTs are spread among the students of Karoly Robert College between 2006 and 2012 and examines the economic effect of private internal rate of return (IRR) by launching a form of online education in the changing environment of Hungarian tertiary education. In general, the study found that the student population is equipped with the proper up-to-date technology that enables using online education. In addition, with launching online education the students’ private IRR may also be increased significantly by reducing the cost of indirect cost. With the technological inventions and applications of the 21st century the Karoly Robert College designs and introduces a new learning environment for non-full time students since 2013. Key words: e-education, structural reform, info-communication tools, private IRR to education.

Financial Analysis of Pruning Douglas-Fir and Ponderosa Pine in the Pacific Northwest

1993 ◽  
Vol 8 (2) ◽  
pp. 58-61 ◽  
Author(s):  
Roger D. Fight ◽  
Natalie A. Bolon ◽  
James M. Cahill
Keyword(s):  
Interest Rates ◽  
Ponderosa Pine ◽  
Douglas Fir ◽  
Growth And Yield ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Financial Return ◽  
Individual Tree ◽  
Internal Rate ◽  
The Cost

Abstract Recent lumber recovery studies of pruned and unpruned Douglas-fir (Pseudotsuga menziesii var. menziesii) and ponderosa pine (Pinus ponderosa var. ponderosa) were incorporated into computer software using lumber grade prices, growth and yield data, the cost of pruning, and interest rates to determine the expected financial return from pruning. Financial analyses showed that the cost of pruning at which the investment would yield an expected 4% real rate of return was positive on sites where individual tree growth is fairly high, pruning is done as early as biologically possible given limitations on crown removal, and the harvest is 30 to 70 yr after pruning. The better situations in Douglas-fir showed a breakeven cost of up to $21/tree and an internal rate of return exceeding 9%. The better situations in ponderosa pine showed a breakeven cost of up to $11/tree and an internal rate of return of 7%. West. J. Appl. For. 10(1):58-61.

scholarly journals Animal production and economic viability of integrated crop livestock systems

2020 ◽  
Vol 8 (8) ◽  
pp. 530-540
Author(s):  
Gustavo Antunes Trivelin ◽  
Cristiana Andrighetto ◽  
Gustavo Pavan Mateus ◽  
Patrícia Aparecida da Luz ◽  
Elaine Mendonça Bernardes ◽  
...  
Keyword(s):  
Economic Analysis ◽  
Cash Flow ◽  
Rate Of Return ◽  
Economic Viability ◽  
Internal Rate Of Return ◽  
Animal Performance ◽  
System P ◽  
Nellore Cattle ◽  
The Cost ◽  
Livestock Systems

Integrated crop-livestock-forest system appears as strategy to reduce pasture recovery costs and diversify farmer’s income with the sale of the wood of eucalyptus trees. The objective of this work was to evaluate the animal performance and economic viability of systems without shade availability (ICL: Integrated Crop-Livestock) and with two tree densities (ICLF-1L: Integrated Crop-Livestock-Forest, 196 trees ha-1; ICLF-3L: Integrated Crop-Livestock-Forest, 448 trees ha-1). Sixty castrated Nellore cattle were used to evaluate performance during rearing and finishing. For economic analysis, the cash receipts, cash outflow, cash flow, net cash flow and internal rate of return (IRR) were evaluated between December 2012 and June 2016. The performance of the animals was lower in ICLF-3L system (P<0.05) due to the higher density of trees, and consequently, greater shading of the pasture. In ICL and ICLF-1L systems, the revenue from soybean and corn fully paid for the costs of implementing the systems, and ICLF-1L still covered the cost of forest deployment. In ICLF-3L, the costs were almost completely covered. The reduction in the productive indices also reduced the revenue from the slaughter of cattle in ICLF-3L, with the highest revenue in ICL and ICLF-1L, respectively. In addition, the IRR in ICL and ICLF-1L was higher. ICLFs contribute to the amortization of the recovery costs of the pastures and the implantation of eucalyptus. The ICL and ICLF-1L is more economically viable tham ICFL-3L until the fourth year of implementation.

scholarly journals ANALISIS KELAYAKAN INVESTASI DALAM RANGKA EKSPANSI (STUDI KASUS PADA PDAM TIRTA SATRIA KABUPATEN BANYUMAS)

Performance ◽  
2017 ◽  
Vol 23 (1) ◽  
pp. 1
Author(s):  
Nofa Nofiyanti ◽  
Bambang Sunarko ◽  
Ekaningtyas Widiastuti
Keyword(s):  
Research Study ◽  
Payback Period ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Internal Rate ◽  
Fixed Assets ◽  
Return Method ◽  
The Cost ◽  
Capital Return

This research study is a case study conducted in PDAM Tirta Satria Kabupaten Banyumas. This research entitled “Invesment Feasibility Analysis in the Context Ex-pansion (Case Study of PDAM Tirta Satria Kabupaten Banyumas)”. The objective of this research study is to determine the expansion in fixed assets that will conducted by PDAM Tirta Satria Kabupaten Banyumas feasible in the term of Internal Rate of Return (IRR) and Payback Period methods. Population and sample in this research is PDAM Tirta Satria Kabupaten Banyumas, using boring sampling as a sampling method.The result of the research showed: the investment in order to expand the addition of fixed assets that will be run by PDAM Tirta Satria Kabupaten Banyumas feasible by considering the results of the analysis Internal Rate of Return method of 21% which greater than the cost of capital that has been determined of 10% (IRR>k) and Payback Period method, the investment will show a time for 4 years and 8 months 26 days to capital return on investment so that investment is feasible.

scholarly journals Greenhouse Energy Conservation: Analysis of Alternative Glass Systems

1983 ◽  
Vol 12 (1) ◽  
pp. 27-31
Author(s):  
John W. White ◽  
James G. Beierlein ◽  
Peter A. Dalke
Keyword(s):  
Energy Conservation ◽  
Energy Savings ◽  
Minimum Energy ◽  
Economic Feasibility ◽  
Rate Of Return ◽  
Economic Viability ◽  
Internal Rate Of Return ◽  
Conservation Analysis ◽  
Internal Rate ◽  
Need To Evaluate

The economic viability of nine representative energy conservation options for Pennsylvania greenhouse operators is examined. The analysis is done using an Internal Rate of Return procedure for four major fuels under three price escalator assumptions. The minimum energy savings per square foot per year is also calculated for each option. Wide variation is found in the economic feasibility of these options with the ones with the lowest installation costs generally providing the greatest IRR and the lowest required minimum savings per year. The results clearly indicate the need to evaluate carefully the econcmic viability of such investments beforehand.

scholarly journals FINANCIAL EVALUATION OF NAIMI SHEEP FATTENING SYSTEMS IN AL-AHSA GOVERNORATE, KINGDOM OF SAUDI ARABIA

2019 ◽  
Vol 50 (6) ◽  
Author(s):  
Ameen & et al.
Keyword(s):  
Net Present Value ◽  
Secondary Data ◽  
Red Meat ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Financial Evaluation ◽  
Internal Rate ◽  
Two Systems ◽  
External Sources ◽  
The Cost

This research was aimed at conducting a financial evaluation of sheep feeding systems in Al-Ahsa in KSA to identify the feasibility of investing in these projects. By field study, identified two systems for fattening the first system of fattening for 4 months, 3 cycles a year, and the second system of fattening for 6 months, two cycles a year. Secondary data collected by the Ministry of Environment, Water and Agriculture, the annual statistical book, a random sample of sheep breeders in Al-Ahsa governorate. The criteria for financial evaluation of projects are used. The results showed that the system of fattening for 4 months better than the other system, where the internal rate of return (IRR) for the first system 84% compared to 62% for the second, respectively. While the ratio of revenues to the cost of the two systems amounted to about 1.27, while the net present value amounted to 2592, 2160.7 thousand riyals respectively. In the absence of support, the preference of the fattening system are also shown for 4 months, with an internal rate of return of about 44% compared to 34% for the fattening system for 6 months. The study recommends directing the largest amount of Saudi investment to agricultural investment, particularly in the field of animal production, and encouraging investment in red meat manufacturing, to reduce reliance on imports from unsafe external sources and to achieve an appropriate level of food security in red meat.

The Case for Community Reimbursement Upon Divorce for A Spouse's Education

1989 ◽  
Vol 2 (2) ◽  
pp. 33-40
Author(s):  
T. S. Means
Keyword(s):  
The Other ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Internal Rate ◽  
Community Property ◽  
Future Income ◽  
Educational Degree ◽  
The Cost ◽  
Correct Level

Abstract The dissolution of a marriage generally requires the division of community property. The issue addressed in this paper is how to treat the situation in which one spouse (the student) obtains an educational degree financed with community funds and leaves the marriage with the potential for enhanced earnings. The other spouse (the working spouse) leaves the marriage having helped finance the student spouse's degree, but has no return of future income from the community funds. The courts, in general, have been reluctant to view an educational degree as community property subject to division. Some states do allow for the community funds to be reimbursed for the cost of the educational degree. This paper develops a method for deriving the correct level of compensation. If compensation is restricted to just the reimbursement of costs then the level of compensation will be below the correct level. Using the implied internal rate of return as a rate of reinvesting funds will also yield a level of compensation below the correct level. Using an interest higher than the internal rate can provide the correct level of compensation but may be inadmissable in court.

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