scholarly journals Economic analysis of soilless and soil-based greenhouse cucumber production in Turkey

2009 ◽  
Vol 66 (5) ◽  
pp. 606-614 ◽  
Author(s):  
Sait Engindeniz ◽  
Ayse Gül
Keyword(s):  
Geographical Location ◽  
Production Method ◽  
Commercial Application ◽  
Total Production ◽  
Fixed Costs ◽  
Cucumis Sativus L ◽  
Net Return ◽  
Fast Pace ◽  
Greenhouse Cucumber ◽  
The Cost

Since the onset of the commercial application of soilless culture, this production approach has evoluted at a fast pace, gaining popularity among growers throughout the world. As a result, a lot of information has been developed by growers, advisors, researchers, and suppliers of equipment and substrate. This study aimed to determine the cost and return of soilless greenhouse cucumber (Cucumis sativus L.) production and to prepare a sample budget for growers. Soilless cultivation is an alternative production method for Turkish growers and it is being practised on a commercial basis on 180 ha. Cost and return budgets can be useful for growers because they allows growers to compare total production cost and revenue varying grower type, production time, geographical location, operation size, and cost structure. Growers can identify items in their budget that have a greater effect on profitability, and make adjustments. In this study, economic aspects of soilless and soil-based greenhouse cucumber production was analysed as comparative. Total costs were subtracted from total gross revenue to calculate the net return of soilless and soil-based greenhouse cucumber production. The cost items of soilless and soil-based greenhouse cucumber production were initial investment costs, variable costs, and fixed costs. Net return obtained from cucumbers grown in a mixture of perlite and zeolite was determined as € 1.84 m-2, whereas it was € 1.48 m-2 in conventional soil-based production. Production and market risks both affect profitability and economic viability of soilless grown vegetables.

scholarly journals Estimating the Cost of Producing Container-Grown Landscape Plants with the Assistance of Computer Accounting Software

1997 ◽  
Vol 15 (2) ◽  
pp. 95-101
Author(s):  
Kenneth H. Foshee ◽  
Lisa Offenbach House ◽  
Travis D. Phillips
Keyword(s):  
Cost Allocation ◽  
Production Method ◽  
Plant Production ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Record Keeping ◽  
Landscape Plants ◽  
Accounting Software ◽  
The Cost

Abstract Procedures and practices for a container nursery record keeping system were developed. The goal of developing this system was to allow for cost allocation to a given group of plants for pricing and planning purposes. To accomplish this, the economic engineering method was employed to develop a model nursery firm where the best proven practices of plant production were utilized. Enterprise budgets were updated and modified to estimate cost of production for container sized #1 woody landscape plants by five plant species. Job-cost accounting procedures were used to allocate annual fixed costs and general overhead expenses. Results revealed that fixed cost per plant represented approximately one-third of total cost per plant for each species and production method. Determination of per-plant costs in trials was important in determining whether the production of a species was profitable. This also aided in establishing selling prices.

scholarly journals APLIKASI BREAK EVEN POINT PADA PEMBUATAN ROTI Studi Kasus: Usaha Kecil Menengah (UKM) Roti (Rotiku Rotimu) Desa Babakan

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Made Wijana ◽  
A.A. ALit Triadi ◽  
Muhammad Kholiq
Keyword(s):  
Raw Materials ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Total Production ◽  
Fixed Costs ◽  
Business World ◽  
Fierce Competition ◽  
Break Even Point ◽  
The Cost

In recent years many companies both micro and macro level national and international emerging. As UKM (Usaha Kecil Menengah) have an important role in opening new jobs and boost economic growth of a region. With the development of business world has been brought towards the increasingly fierce competition. That businesses are required to conduct an economic analysis that can help entrepreneurs to consider actions proposed in choosing the alternatives or strategic decision.This research aimed to analyze the feasibility of the operation of UKM bread (my bread your bread) Babakan Village by using BEP (Break Even Point).Location research Babakan Village, District Cakranegara, West Lombok. By collecting  various kinds of costs of making bread among other fixed costs and variable costs as well as to record income from the sale of bread in a period of 1 year. Examples of fixed costs is the cost of equipment, maintenance costs, the cost of building and examples of variable costs is the cost of raw materials, the cost of operation of the device, the cost of salaries, the cost of packaging.The results of this research indicate that UKM income Bread (my bread your bread) for 1 year is Rp. 912,000,000.00 of the total production of 1.14 million pieces of bread. This UKM bread achieve the BEP (Break Even Point) occurred in the month 4th at a fixed cost is Rp.30,250,733,33 and VC (Variable Cost) is Rp.212,240,114,71 on the amount of bread produced 303114 fruit bread with a TC (total cost) Rp.242,490,848.04. So that UKM Bread (my bread your bread) feasible to be operated. With the increase in the selling price of Rp.850.00 fried bread resulting increase in profit of Rp57,000,000.00 while the selling price of Rp.750.00 fried bread resulted in a decrease in profit of Rp.57,000,000.00 while equally produce 1.14 million pieces bread. By lowering the variable costs, employers can accelerate the achievement of breakeven levels (Break Even Point).

Imereti Region's Natural - Recreational and Historical - Cultural Potential as Tourism Development Factor in Georgia

2019 ◽  
Vol 5 (2) ◽  
pp. 61
Author(s):  
Mikautadze Rusudan
Keyword(s):  
Geographical Location ◽  
Small Towns ◽  
Local Economy ◽  
Western Society ◽  
The Black Sea ◽  
Development Factor ◽  
Fast Pace ◽  
The Rich ◽  
Tourism Potential ◽  
Work Done

Imereti – is one of the smallest region on the Black Sea coast in Georgia. The geographical location, historical-cultural and natural monuments, the rich Imeretian hospitality traditions are a good prerequisite for the development of recreation and tourism. Imereti region is a growing tourist segment. For more than 900 historical and more than 350 natural monuments continuously presents the rich history of the country from the primitive societies until nowadays. Myths and legends related to Imereti ( Colchis kingdom, myth about Amirani (Prometheus), Golden Fleece, King Aetees and Medea and etc.) are well-known for the Western society. The work done for the popularization of these tourist products has greatly contributed to the growth of both organized and unorganized tourism. (80,000 men in 2007, in 2017 - more than 450,000). Today, tourism in Georgia is developing at a fast pace. Natural and historic monuments are the "Golden Keys" of the tourism potential of the region. We believe that tourism is a stimulus for the development of the local economy, and it should facilitate for staying of youth in the small towns by creating different jobs in order not to leave their country and therefore alienate from their national identities and culture.Key words: natural monuments; historical-cultural heritage; national identity; recreational resources.

scholarly journals The Recent Progress of Natural Sources and Manufacturing Process of Biodiesel: A Review

2021 ◽  
Vol 13 (10) ◽  
pp. 5599
Author(s):  
Eko Supriyanto ◽  
Jayan Sentanuhady ◽  
Ariyana Dwiputra ◽  
Ari Permana ◽  
Muhammad Akhsin Muflikhun
Keyword(s):  
Recent Progress ◽  
Review Paper ◽  
Ghg Emissions ◽  
Production Method ◽  
Biodiesel Production ◽  
Natural Sources ◽  
Harmful Emissions ◽  
Daily Energy ◽  
The Cost ◽  
Selection Of

Biodiesel has caught the attention of many researchers because it has great potential to be a sustainable fossil fuel substitute. Biodiesel has a non-toxic and renewable nature and has been proven to emit less environmentally harmful emissions such as hydrocarbons (HC), and carbon monoxide (CO) as smoke particles during combustion. Problems related to global warming caused by greenhouse gas (GHG) emissions could also be solved by utilizing biodiesel as a daily energy source. However, the expensive cost of biodiesel production, mainly because of the cost of natural feedstock, hinders the potential of biodiesel commercialization. The selection of natural sources of biodiesel should be made with observations from economic, agricultural, and technical perspectives to obtain one feasible biodiesel with superior characteristics. This review paper presents a detailed overview of various natural sources, their physicochemical properties, the performance, emission, and combustion characteristics of biodiesel when used in a diesel engine. The recent progress in studies about natural feedstocks and manufacturing methods used in biodiesel production were evaluated in detail. Finally, the findings of the present work reveal that transesterification is currently the most superior and commonly used biodiesel production method compared to other methods available.

scholarly journals Financial sustainability of home care in the health system of the Republic of Serbia

2013 ◽  
Vol 141 (3-4) ◽  
pp. 214-218 ◽  
Author(s):  
Dejan Konstantinovic ◽  
Vesna Lazarevic ◽  
Valentina Milovanovic ◽  
Mirjana Lapcevic ◽  
Vladan Konstantinovic ◽  
...  
Keyword(s):  
Health Insurance ◽  
Healthcare Services ◽  
Home Healthcare ◽  
Fixed Costs ◽  
Home Therapy ◽  
Healthcare Centre ◽  
Therapy Services ◽  
The Republic ◽  
The Cost ◽  
Therapy Team

Introduction. Over the last several years, during the economic crisis, the Ministry of Health and the Republican Health Insurance Fund (RHIF) have been faced with new challenges in the sphere of healthcare services financing both in the primary as well as other types of health insurance in the Republic of Serbia (RS). Objective. Analysis of cost?effectiveness of two models of organization of home treatment and healthcare in the primary insurance, with evaluation of the cost sustainability of a single visit by the in?home therapy team. Methods. Economic evaluation of the cost of home treatment and healthcare provision in 2011 was performed. In statistical analysis, the methods of descriptive statistics were employed. The structure of fixed costs of home healthcare was developed according to the RS official norms, as well as fixed costs of providing services of home therapy by the Healthcare Centre "New Belgrade". The statement of account for provided home therapy services was made utilizing the RHIF price list. Results. The results showed that the cost of home healthcare and therapy of the heterogeneous population of patients in the Healthcare Centre "New Belgrade" was more cost?effective in relation to the cost of providing home therapy services according to the RS official norms. Conclusion. Approved costs utilized when making a contract for services of home therapy and healthcare with the RHIF are not financially sustainable. It was shown that the price of 10 EUR for each home visit by the in?home therapy team enables sustainability of this form of providing healthcare services in RS.

scholarly journals Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember

2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti
Keyword(s):  
Control System ◽  
Production Process ◽  
Production Cost ◽  
Cost Control ◽  
Total Production ◽  
Cost Of Production ◽  
The Cost ◽  
Business Cost

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control

scholarly journals Financial stability management as a determinant of competitive development of agrarian formations

2019 ◽  
pp. 13-18
Author(s):  
Nadiia HRYSHCHUK
Keyword(s):  
Financial Stability ◽  
Production Cost ◽  
New Technology ◽  
Fixed Costs ◽  
Qualitative Characteristic ◽  
Agricultural Enterprises ◽  
Cost Of Production ◽  
Labor Resources ◽  
The Cost

The article investigates financial stability as a qualitative characteristic of functioning of agricultural enterprises in modern conditions, the analysis of indicators of financial stability of the enterprise and determination of its type, as well as the effectiveness of forecasting the financial stability of agricultural enterprises. A number of measures is proposed, which is to reduce the cost of production (cost-saving strategy), which will allow agribusinesses to increase competitiveness in the market due to the introduction of new technology, technologies, more rational the use of both material and labor resources, reducing the proportion of fixed costs in the cost of production, in proportion to the increase in profits and competitive development of agricultural enterprises. The basic condition for ensuring the financial stability of the company is the formation of sufficient amounts of funds that enable them to fully fulfill their obligations to the budget, pay employees, creditors, suppliers.

scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS TERNAK AYAM KAMPUNG SUPER DAN AYAM BROILER DI DESA BANGUN HARJO BUAY MADANG TIMUR OKU TIMUR

2017 ◽  
Vol 2 (03) ◽  
pp. 23-31
Author(s):  
Imam Sulaiman
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Production Volume ◽  
Total Production ◽  
Majority Population ◽  
Research Plan ◽  
Average Revenue ◽  
Break Even Point ◽  
The Cost ◽  
The Village

The objectives of this research are to: (1) To analyze the cost, income and income of chicken and chicken cattle in Bangu Harjo Village, Buay Madang Timur District, OKU Timur Regency, (2) To analyze whether broiler and joper cattle cultivated in Bangun Harjo Village, Buay Madang Timur Sub-district, OKU Timur Regency is beneficial, (3) To analyze break even point of broiler and joper livestock business in Bangun Harjo Village, Buay Madang Timur District, OKU Timur Regency. This research has been conducted in Bangun Harjo Village, Buay Madang Timur District, East OKU Regency. Site selection is done purposively with the consideration that in the village is able to represent from the existing population and have the criteria of research plan. Bangun Harjo village is a village whose majority population live as farmers and there are some farmers who seek the cultivation of super chicken (joper) and broiler (broiler). The study was conducted in June 2015. The study found that the total production cost incurred in the poultry livestock business in Bangun Harjo Village in one production process amounted to Rp 13,963,744, the average revenue was Rp 22,920,000 so that income Received amounted to Rp 8,956,256. The value of R / C ratio is 1.64 indicating that the chicken livestock business is profitable. The total production cost incurred in the broiler business in Bangun Harjo Village in one production process is Rp 30,609,006, the average revenue is Rp 54,676,250, so the income received is Rp 24,067,224. The value of R / C ratio is 1.79 indicates that the business of broiler livestock is profitable and BEP value of livestock production volume of chicken joper is 349 head, while the value of BEP price is Rp 24.569 / Tail and BEP value of broiler chicken production volume is equal to 2.017 Kg, while the BEP value of the price is Rp 8,496 / Kg which shows that the business of chicken and broiler cattle in Bangun Harjo Village is feasible financially.

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