scholarly journals Operating cost of sugarcane harvester in function of agricultural productivity and harvester age

2019 ◽  
Vol 23 (7) ◽  
pp. 552-557
Author(s):  
Ângelo D. Banchi ◽  
Angel P. Garcia ◽  
Andrei Grespan ◽  
Daniel Albiero ◽  
Luis G. A. Favarin ◽  
...  
Keyword(s):  
Mathematical Model ◽  
Operating Cost ◽  
Agricultural Productivity ◽  
Operational Cost ◽  
Operating Life ◽  
Total Cost ◽  
Cost Of Production ◽  
Sugarcane Harvester ◽  
The Cost ◽  
Operational Capacity

ABSTRACT The brazilian agriculture has expanded and improved its techniques in the last decades as well as the mechanization of sugarcane cultivation. Overall, the mechanization cost of this cultivation is the highest of the total cost of production in relation to other crops. That cost consists of several elements such as the cost of the harvester. This study aimed to develop a mathematical model that represents the operational cost of the harvester in relation to its operating life and agricultural productivity, parameters that are associated with its operational capacity. Simulations of this cost were conducted, raging the operating life of harvesters between 0 and 17,900 h, and the agricultural productivity of the cultivation from 50 to 130 Mg ha-1. The results indicated an operating cost between R$ 7.23 (BRL) and R$ 26.43 Mg-1. It was verified that the operational cost is inversely proportional and nonlinear to productivity, and also directly proportional and nonlinear in relation to the age of the harvester.

Economics of Aromatic and Non-aromatic Rice Production in Bilaspur District of Chhattisgarh

2020 ◽  
pp. 324-329
Keyword(s):  
Rice Production ◽  
Fixed Cost ◽  
Aromatic Rice ◽  
Net Income ◽  
Operational Cost ◽  
Total Cost ◽  
Large Farmer ◽  
Output Ratio ◽  
Cost Of Production ◽  
The Cost

The present study is based on economic analysis of aromatic and non-aromatic rice production in Bilaspur district of Chhattisgarh in 2015-2016. The primary data related to cost and returns of the aromatic and non-aromatic rice crop was collected from 30 each aromatic rice and non-aromatic rice-growing farmers of five villages of Bilaspur district under three sizes of group, each group containing 10 farmers in each class. The results showed that aromatic rice production on a sample farm was `43606.48 per ha. The proportion of the operational cost and fixed cost to total cost on sample farm was 56.75 and 43.24 percent. The average net income over cost C3 was found 38805.04per ha and in the case of small, medium and large farmer was `38457.15, 38731.98 and 39225.97 per ha respectively. The average input-output ratio was 1:1.80 percent. The cost of production of rice varied from `1243.32 to 1273.45 per q with an average of `1259.55 per q. The cost of production was found minimum in the case of small farmers. While non-aromatic rice production on a sample farm was `40214.59 per ha which increased as the farm size increased. The proportion of the operational cost and fixed cost to total cost on sample farm was 58.46 and 41.53 percent. The average net income over Cost C3 was found 29417.1 per ha and in the case of small, medium and large farmer was `26168.23, 27899.631 and 34183.45 per ha respectively. The average input-output ratio was 1:1.66 percent. Cost of production of non-aromatic rice varied from `838.56 to 770.65 per q with an average of `812.22 per q. It was observed that the cost of production was found minimum in large farmers revealing to the extraordinary difference between the different farm sizes.

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

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.

MODELING AND SIMULATION OF THE PRODUCTION OF HYDROGEN USING HYDROELECTRICITY IN VENEZUELA

2018 ◽  
pp. 88-95 ◽  
Author(s):  
A. Contrerasa ◽  
F. Possob ◽  
Т. N. Veziroglu
Keyword(s):  
Mathematical Model ◽  
Hydrogen Production ◽  
Modeling And Simulation ◽  
Regression Models ◽  
Low Cost ◽  
Total Cost ◽  
Time Horizons ◽  
Proposed Model ◽  
Production Of Hydrogen ◽  
The Cost

The purpose of this work is to develop and evaluate a mathematical model for the process of hydrogen production in Venezuela, via electrolysis and using hydroelectricity, with a view to using it as an energy vector in rural sectors of the country. Regression models were prepared to estimate the fluctuation of the main variables involved in the process: the production of hydrogen, the efficiency of energy conversion, the cost of hydroelectricity and the cost of the electrolyser. Finally, the proposed model was applied to various different time-horizons and populations, obtaining the cost of hydrogen production in each case. The results obtained are well below those mentioned in the references, owing largely to the low cost of the electricity used, which accounts for around 45% of the total cost of the system.

scholarly journals Impact of environmentally friendly technologies on costs and cost-effectiveness of a dairy cattle confinement system

2021 ◽  
Vol 42 (3Supl1) ◽  
pp. 1741-1758
Author(s):  
Marcos Aurelio Lopes ◽  
◽  
Fabiana Alves Demeu ◽  
Eduardo Mitke Brandão Reis ◽  
Francisval de Melo Carvalho ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
Dairy Cattle ◽  
Milk Production ◽  
Operating Cost ◽  
Environmentally Friendly ◽  
Total Cost ◽  
Cost Center ◽  
Confinement System ◽  
Break Even Point ◽  
The Cost

Our goal was to assess the economic impact of some environmentally friendly technologies on the production costs and cost-effectiveness of a dairy cattle confinement system, estimating environmental costs and their representativeness in both effective and total operating costs, as well as in the total cost. We assessed the cost-effectiveness of the cost center of milk production and identified the components that most affect final costs, estimating a break-even point (kg milk year-1) as well. The data were collected in a freestall full-confinement system of a dairy cattle farm located in southern Minas Gerais State (Brazil), from January 2016 to December 2017. The cost of milk production was estimated using a method based on the operating and total costs from a cost center involving lactating and dry dairy cows. The cost center of milk production showed to be economically feasible, showing positive gross and net margin results, as well as positive profitability and cost-effectiveness. Total environmental operating cost was on average R$ 0.015 per kg milk, which represented 1.985% of the total operating cost. Effective environmental operating cost was on average R$ 0.0059, which corresponded to 0.7788% of the total operating cost. Finally, total environmental cost was on average R$ 0.0317, representing 3.3280% of the total cost. The most representative items of the effective operating cost were in descending order: animal feed, workforce, animal health, animal production hormone (bovine somatotropin; bST), vehicle maintenance, machines and equipment, maintenance of improvements, electricity, and freestall bedding sand. Average break-even point was 1,104,038.54 kg milk year-1 or 3,024.76 kg milk day-1, while average production was 4,271,383.00 kg milk year-1 and 11,702.42 kg milk day-1.

scholarly journals Analysis of energy usage and cost management of mechanize grabber in oil palm plantation

Food Research ◽  
2020 ◽  
Vol 4 (S5) ◽  
pp. 104-109
Author(s):  
M.I.M. Yusop ◽  
S. Mustaffha
Keyword(s):  
Oil Palm ◽  
Operating Cost ◽  
Field Capacity ◽  
Energy Usage ◽  
Fresh Fruit Bunch ◽  
Total Cost ◽  
Loading System ◽  
Mathematical Equations ◽  
The Cost ◽  
Operation Cost

The aim of this study was to evaluate the energy usage and total operation cost of the tractor grabber. The data was collected at FELCRA BERHAD Kawasan Titi Gantong, Bota, Perak. The total cost included all the operation in loading system and evacuation process of fresh fruit bunch (FFB). This study evaluated the energy usage of tractor grabber for three consecutive months using a newly purchased Mini Tractor Grabber Kubota L4400. This study was conducted based on the energy input-output methodology. Mathematical equations are used to determine the field capacity and examine energy usage. The result found that 153.38 MJha⁻¹ of input energy was required to produce 328.43 metric ton per month of FFB in June. The energy was dominated by fuel consumption, machinery and followed by labour. The total operating cost is based on the field capacity of the machine. This study was conducted and obtained the result, assumed that the total cost for a year is RM 47,444.24 and the cost per metric ton is RM 9.76 with energy consumption of 174.23 MJ. Conclusively, it means that the energy usage and cost of operation is efficiently and effectively used in oil palm productivity in FELCRA BERHAD Kawasan Titi Gantong.

scholarly journals ANALISIS KEBUTUHAN KAYU BAKAR UNTUK PEMBAKARAN BATU BATA DI KECAMATAN RUMBAI, KOTA PEKANBARU

2018 ◽  
Vol 13 (2) ◽  
pp. 20-29
Author(s):  
Enny Insusanty ◽  
Emy Sadjati ◽  
Ambar Tri Ratnaningsih
Keyword(s):  
Field Observation ◽  
Business Owners ◽  
Production Costs ◽  
Survey Method ◽  
Fuel Wood ◽  
Wood Fuel ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost

This study aims to find out the needs of wood for brick making in Kecamatan Rumbai and to analyze the revenue and the contribution of the cost of wood fuel for brick making. The method used in this study is the survey method in the form of interviews to brick making business owners and field observation and calculate the needs of firewood and brick production. The average brick production of each factory is 65,000 bricks per 2 months with the amount of firewood required 20.5 m3 so for the year it takes 123 m3. For all existing factories in Muara Fajar village with the number of 80 factories is required bricks as much as 9,840 m3 per year. Components of fuel wood as fuel reached 34.9% of production costs with total cost of production (2 months) is Rp 11,448,750 and the profit earned by craftsmen is Rp 1,518,750.

scholarly journals Economic Analysis of Kamrupa Compared to Local Chicken Production in Assam under Backyard System of Rearing

2021 ◽  
pp. 408-413
Author(s):  
Ashim Kr. Saikia ◽  
G. Gogoi ◽  
M. Neog
Keyword(s):  
Economic Analysis ◽  
Small Scale ◽  
Fixed Cost ◽  
Poultry House ◽  
Total Cost ◽  
Feed Cost ◽  
Local Chicken ◽  
Cost Of Production ◽  
The Cost ◽  
Benefit Cost

Aims: The programme was undertaken to study the economic analysis of Kamrupa and local chicken in Dhemaji district of Assam under backyard system of rearing. Study Design: The data on various expenses and returns thus collected were tabulated and subjected to statistical analysis as per the methods described by [1].    Place and Duration of Study: The study was conducted in Sissiborgaon, Dhemaji and Jonai development blocks of Dhemaji district during the period January, 2018 to July, 2019 by Krishi Vigyan Kendra, Dhemaji. Methodology: For the purpose thirty numbers of farmwomen from three different development blocks, thus a total of ninety numbers of farmwomen, of Dhemaji district were selected on the basis of their early experience in keeping local poultry along with Kamrupa chicken at backyard system. Items of cost included fixed cost e.g. land and building, equipments and variable costs e.g. cost of day-old chick, cost of feed, vaccine, medicine, labour, depreciation in poultry shed and miscellaneous cost. Return items included eggs, cocks and spent hens. Results: The cost of labour accounted for 72.44 percent of the total cost of production of Kamrupa chicken followed by feed cost (9.79%), chick cost (7.21%) and depreciation of poultry house (6.44%) up to 18 months of age. The total cost of production up to 72 weeks of age was found to be higher in Kamrupa (Rs. 3,882.48) than its local counterpart (Rs. 3,512.48). The maximum amount of income was contributed by selling of eggs (46.60%) followed by sale of cocks (26.76%) and sale of spent hens (26.64) in case of local chicken. The benefit-cost (B:C) ratio in Kamrupa and local chicken were recorded as 2.64 and 2.14, respectively, in the present study. Conclusion: From the study, it can be concluded that the small scale Kamrupa rearing is a profitable venture for farmwomen in the state of Assam.

scholarly journals Some modules of poultry production in Kaduna State, Nigeria

2021 ◽  
Vol 32 (1) ◽  
pp. 102-107
Author(s):  
S. A. Sanni ◽  
S. O. Ogundipe
Keyword(s):  
Egg Production ◽  
Primary Sources ◽  
Production Cycle ◽  
Poultry Production ◽  
Demand And Supply ◽  
Total Cost ◽  
Returns To Investment ◽  
Cost Of Production ◽  
Economic Expectations ◽  
The Cost

Poultry production plays a very important role in providing Nigerians with one of the cheapest sources of animal protein. In spite of this great nutritional contribution, some degree of discrepancies exist between its demand and supply vis a vis other economic expectations. This paper evaluates and compares the profitability of four layer production modules using input-output data from secondury sources (research reports and field experiences) and primary sources (2002/2003 input and output prices in Zaria). The modules covered by this paper are: started pullets (0-8 weeks), point of lay pullets (9-20 weeks), commercial egg production (21 - 72 weeks) and full cycle layer production (0)- 72 weeks). Fixed and variable costs were estimated for 500 birds and deducted from gross returns to give the net cash returns. The major investments in the started pullets and point of lay modules were the cost of pullets, accounting for about 61% and 50% of the total cost of production respectively. Feed constituted about 71% and 86% of the total cost of production in the commercial egg and full cycle layer production modules respectively. The analysis also indicate that sales of started and point of lay pullets accounted for over 90% of the gross income from started and point of lay modules while sales of eggs accounted for about 86% of the gross return from the other two modules. Net cash returns were positive for all the modules considered. The returns to Naira invested per year were 0.75, 0.09, 0.14 and 0.16, for started pullets, point of lay, egg production and full cycle layer modules respectively. It is cvident from these results that modules with shorter production cycle tends to generate higher returns to investment, as more batches are turnout per year depending on the length of productiun cycle.

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