scholarly journals Feasibility and Economic Analysis of Bread Production in Gashua, Yobe State, Nigeria

2020 ◽  
Vol 7 (2) ◽  
pp. 125-130
Author(s):  
Adekoyeni Oludare Olumuyiwa ◽  
Abdulhamid Ellawule
Keyword(s):  
Economic Analysis ◽  
Cash Flow ◽  
Capital Investment ◽  
Production Capacity ◽  
Financial Resources ◽  
Maximum Capacity ◽  
Current Asset ◽  
Bread Production ◽  
The Cost ◽  
Breakeven Point

The feasibility and economic analysis of bread production for a modern cottage bread production business in Gashua, Yobe State was analysed. This assessment involved analysis of the project to determine the viability, cost, and benefits associated with a bakery project before financial resources are allocated. The capital investment for the bakery establishment was estimated at ₦10,316,303.00 with maximum capacity to utilise 10 bags of flour (50 kg) per day. The production capacity is to increase at 50, 60, 75, 85 and 90 mi efficiency for five years respectively. The cost of production ranged between ₦30,776,550 to 45,059,946.85 while the profit after tax ranged from ₦12,783,071 to 18,878,298.79 for five years. The non current asset schedule annual depreciation was estimated at #655,000. The cash flow and breakeven point were at ₦41,395,161 and 27,705 respectively. Bakery business in Gashua is worthwhile for entrepreneur as profit making venture.

THE IMPORTANCE OF TAXATION SUPERVISION IN THE OPERATION OF ENTERPRISES

2021 ◽  
Vol 4 (4) ◽  
pp. 89-95
Author(s):  
YAN MIN TSZE ◽  
Keyword(s):  
Economic Analysis ◽  
Cash Flow ◽  
Financial Management ◽  
Management System ◽  
Regulatory Framework ◽  
Inventory Analysis ◽  
Arithmetic Operations ◽  
Financial Management System ◽  
The Cost

This article of the topic is due to the fact that accounting for the cost and financial management system of the enterprise is currently of particular importance and is carried out in a strict manner. When conducting accounting, the following procedures are used: search for compliance of the company's data on accounting and the regulatory framework; study of documentation; finding and forming errors during the audit. Such meth-ods are solved by the rules: evaluation of arithmetic operations; monitoring of inventory; analysis of cash flow in the enterprise; notification of certain persons about the completed economic and accounting operations; interviewing employees orally; assessment of cash flow according to documents; implementation of economic analysis aimed at studying the movement of funds of the enterprise.

scholarly journals COMPARAÇÃO ENTRE OS TRATAMENTOS COM TANASE E COM GELATINA PARA CLARIFICAÇÃO DO SUCO DE CAJU ( Anacardium occidentale L.)

2002 ◽  
Vol 20 (1) ◽  
Author(s):  
SONIA COURI ◽  
LUCIANE FERREIRA DE MENEZES ◽  
GUSTAVO ADOLFO SAAVEDRA PINTO ◽  
MARIA DE LOURDES M. SOUZA ◽  
SUELY PEREIRA FREITAS
Keyword(s):  
Economic Analysis ◽  
Capital Investment ◽  
Apple Juice ◽  
Anacardium Occidentale ◽  
Tannin Content ◽  
Cashew Apple Juice ◽  
Hydrolysable Tannin ◽  
Juice Clarification ◽  
Cashew Apple ◽  
The Cost

Comparou-se o tratamento da polpa do caju com tanase e com gelatina, visando à redução da turbidez e do teor de taninos. Os resultados indicaram que a redução das concentrações de taninos totais, hidrolisáveis, proantocianidinas e turbidez ficaram em 39%, 50%, 32% e 94% para sucos tratados com gelatina e 46%, 88%, 2% e 88% para a polpa tratada com tanase, respectivamente. Deste modo, o tratamento com gelatina foi eficiente para remoção de proantocianidinas, enquanto que o tratamento enzimático foi mais eficiente na redução de taninos hidrolisáveis. Os produtos obtidos não apresentaram diferenças visuais. Estudo comparativo de pré-viabilidade econômica mostrou que o investimento de capital para obtenção do suco de caju clarificado com enzima é menor que para o suco clarificado com gelatina. Entretanto, o custo de produção do suco de caju clarificado com gelatina é menor devido ao preço elevado da enzima tanase. COMPARISION OF THE CASHEW APPLE (Anacardium occidentale L.) JUICE CLARIFICATION WITH TANNASE AND GELATIN Abstract Tannase and gelatin were compared for treatment of cashew apple pulp aiming to reduce turbidity and tannin content. The results indicated that the decrease in concentrations of total tannin, hydrolysable tannin, proanthocyanidin, and turbidity was 39%, 50%, 32% and 94% for juices treated with gelatin and 46%, 88%, 2% and 88% for pulp treated with tannase, respectively. In this way the treatment with gelatin was more efficient to remove proanthocyanidin, whereas enzymatic ones was better for hydrolysable tannin decrease. The obtained products didn’t present visual differences. The comparative economic analysis for the cashew-apple juice production showed that the capital investment for the enzymatic clarification is lower than for the conventional clarification process, using gelatin. Although, the cost of clarified cashew apple juice using gelatin is lower due to the high cost of the enzyme tannase.

scholarly journals Ukraine’s Policy in Developing the Domestic Investment Climate

2020 ◽  
Vol 4 (46) ◽  
pp. 48-57
Author(s):  
T. G. Kubakh ◽  
◽  
O. S. Zhuravka ◽  
Keyword(s):  
Capital Investment ◽  
Negative Impact ◽  
Production Capacity ◽  
Financial Resources ◽  
Investment Climate ◽  
Domestic Investment ◽  
Investment Activity ◽  
Endogenous Factors ◽  
Domestic Capital ◽  
Transfer Capital

The purpose of the article is to study the main trends occurring in the investment climate of Ukraine, to analyze the main factors that have both positive and negative impact on the competitiveness and investment attractiveness of the domestic economy. As a result of the analysis, Ukraine’s position in the international ratings on investment attractiveness was assessed; the main directions of capital investment were identified, and investor countries were pointed out. Priority state projects are indicated, which are to increase the level of high-quality investment resources. At the same time, significant problems were identified that need to be addressed immediately in order to prevent a slow-down in creating an attractive investment climate for foreign and domestic capital. Systematization of a number of factors allowed to emphasize the need not only to attract to the economy financial resources from other countries, but also to intensify state policy that would promote the investment of Ukrainian funds through a system of incentives, and create the rule of law. Investment plays a central part in the development of a country’s economy; it is investment that makes it possible to implement the latest technologies or innovation; or to significantly expand production capacity of a business entity; or to solve a number of social problems. At the same time, the intensification of investment activity is impossible without promoting the accumulation of domestic financial resources, through a system that would stimulate Ukrainian people to save, and through institutional investors, to transfer capital to the real sector of the economy. Prospects for further research in this area are the following: to determine the degree of the state involvement in the development of a competitive economy; to find the ways to eliminate the imbalances and exogenous and endogenous factors that have a chilling effect on the investment process in Ukraine.

scholarly journals Hubungan Cash Flow Terhadap Kapasitas Produksi Pada PT Vista Mitra Surabaya

2020 ◽  
Vol 17 (1) ◽  
pp. 50-57
Author(s):  
Darno Darno ◽  
Riska Anggraeni
Keyword(s):  
Cash Flow ◽  
Raw Materials ◽  
Production Capacity ◽  
Labor Costs ◽  
A Value ◽  
Spss Software ◽  
Well Data ◽  
Product Sales ◽  
The Cost ◽  
Interview Analysis

Prove that there is a relationship between cash flow and production capacity at PT. Vista Partners. The sample used in this study is financial data and production data of PT. Vista Partners. This study uses a quantitative approach with the aim to provide an overview of how PT Vista Mitra manages their cash flow and how it affects the production process. According to the data that I process, cash flow at PT Vista Mitra shows good performance because PT Vista Mitra is able to pay the company's obligations well. Data collection is carried out by the author to obtain information on cash flow processing activities carried out in three ways, namely (a) documentation, (b) observation, and (c) interview. Analysis Techniques used in this study use (a) the classic assumption test, (b) t test, and (c) f test with the help of SPSS software. The hypothesis I use is accepted if significant t is less than α = 0.05. The results of this study prove that production capacity. Payment of Receivables (X₁) has a t value of 1,216 with a significance probability value of 0.236. Significant t is greater than α = 0.05. Means that payment of receivables (X₁) production capacity. Product Sales Results (X₂) has a value of t-0.276 with a significance value of 0.785. Significant α = 0.05. Means that product sales (X₂) have no significant effect on production capacity. Payment of debt (X₃) has a value of t 2,562 with a significance value of 0.017. Significant t is smaller than α = 0.05. This means that debt repayment (X₃) has a production capacity. The cost of raw materials (X₄) has a t value of 1.193 with a significance probability value of 0.244. Significant t is greater than α = 0.05. Means the cost of raw materials (X₄). Labor costs (X₅) has a t value of 1,274 with a significance probability value of 0.215. Significant t is greater than α = 0.05. Means that labor costs (X₅) have no significant effect on production capacity. Other costs (X6) have a value of t 1.091 with a significance probability value of 0.286. Significant t is greater than α = 0.05. Means other costs (X₅) have no significant effect on production capacity. 

scholarly journals ANALISIS KELAYAKAN FINANSIAL PENINGKATAN KAPASITAS PRODUKSI SAPI POTONG

2017 ◽  
Vol 8 (2) ◽  
pp. 113
Author(s):  
Muhammad Dapot Parlindungan ◽  
Arti Yoesdiarti ◽  
Himmatul Miftah
Keyword(s):  
Cash Flow ◽  
Financial Analysis ◽  
Production Capacity ◽  
Payback Period ◽  
Cost Structure ◽  
First Year ◽  
Beef Production ◽  
Financial Feasibility ◽  
Loss Parameter ◽  
The Cost

Analisis kelayakan peningkatan kapasitas produksi sapi potong ini bertujuan untuk menganalisis kelayakan finansial peningkatan usaha yang akan dilakukan oleh CV Lembu Mas. CV Lembu Mas bertujuan untuk meningkatkan usaha penggemukan sapinya dari 31 ekor per tahun menjadi 501 ekor per tahun. Penelitian dilaksanakan di  CV Lembu Mas (Kelurahan Kedaung Kecamatan Sawangan Kota Depok Jawa Barat) mulai dari September sampai dengan November  2016.  Analisis finansial dilakukan untuk mengetahui kelayakan usaha yaitu besar manfaat (benefit) dan besar biaya dalam usaha ini, yang dianalisis menggunakan analisis finansial, yang terdiri dari struktur biaya dan analisis cashflow dengan kriteria NPV, Payback period. Hasil NPV yang diperoleh NPV > 0 = 789.314.098. Kriteria Laba-Rugi peningkatan kapasitas produksi memperoleh keuntungan pada tahun pertama sebesar Rp 128.440.450, tahun kedua sampai tahun kelima memperoleh keuntungan  sebesar : Rp 209.408.450. Kriteria R/C Ratio diperoleh 1,1 pada tahun petama dan 1,2 pada tahun kedua sampai tahun kelima. Berdasarkan kriteria payback period yang diperoleh lebih cepat dari umur bisnis, yaitu 1 tahun 11 bulan. Berdasarkan aspek finansial, peningkatan kapasitas produksi dikatakan layak untuk dijalankan.KATA KUNCI: analisis kelayakan, sapi potong, pengembangan usaha.  FINANCIAL FEASIBILITY STUDY OF BEEF PRODUCTION CAPACITY EXPANSION ABSTRACTThis study was aimed to analyze the feasibility of production expansion of beef at CV Lembu Mas, Depok. CV Lembu Mas intended to expand their beef production, from 31 beef to 51 beef. The study was conducted at CV Lembu Mas from September to November 2016. Financial analysis was done to assess the benefit and the cost in this business and consisted of  cost structure and cash flow analyzes using NPV and Payback Period parameters. Results showed that the NPV was NPV > 0 = Rp 789.314.098.  With profit-loss parameter, it was shown that the first year profit was Rp 128.440.450 and in year 2 to 5, the profit was Rp 209.408.450,-.  The R/ C ratios were 1.1 in the first year and 1.2 in year 2 to 5.  Payback period was 1 year 11 months, shorter than the age of the business.  Based on the results of financial and non financial analyzes, it was concluded that the expansion of production capacity was feasible.  

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.

Exergoeconomic analysis of renewable multi-generation system

2020 ◽  
pp. 99-111
Author(s):  
Vontas Alfenny Nahan ◽  
Audrius Bagdanavicius ◽  
Andrew McMullan
Keyword(s):  
Capital Investment ◽  
Combined Cycle ◽  
Asian Countries ◽  
Generation System ◽  
Integrated Gasification Combined Cycle ◽  
Heating And Cooling ◽  
Integrated Gasification ◽  
Exergoeconomic Analysis ◽  
Main Components ◽  
The Cost

In this study a new multi-generation system which generates power (electricity), thermal energy (heating and cooling) and ash for agricultural needs has been developed and analysed. The system consists of a Biomass Integrated Gasification Combined Cycle (BIGCC) and an absorption chiller system. The system generates about 3.4 MW electricity, 4.9 MW of heat, 88 kW of cooling and 90 kg/h of ash. The multi-generation system has been modelled using Cycle Tempo and EES. Energy, exergy and exergoeconomic analysis of this system had been conducted and exergy costs have been calculated. The exergoeconomic study shows that gasifier, combustor, and Heat Recovery Steam Generator are the main components where the total cost rates are the highest. Exergoeconomic variables such as relative cost difference (r) and exergoeconomic factor (f) have also been calculated. Exergoeconomic factor of evaporator, combustor and condenser are 1.3%, 0.7% and 0.9%, respectively, which is considered very low, indicates that the capital cost rates are much lower than the exergy destruction cost rates. It implies that the improvement of these components could be achieved by increasing the capital investment. The exergy cost of electricity produced in the gas turbine and steam turbine is 0.1050 £/kWh and 0.1627 £/kWh, respectively. The cost of ash is 0.0031 £/kg. In some Asian countries, such as Indonesia, ash could be used as fertilizer for agriculture. Heat exergy cost is 0.0619 £/kWh for gasifier and 0.3972 £/kWh for condenser in the BIGCC system. In the AC system, the exergy cost of the heat in the condenser and absorber is about 0.2956 £/kWh and 0.5636 £/kWh, respectively. The exergy cost of cooling in the AC system is 0.4706 £/kWh. This study shows that exergoeconomic analysis is powerful tool for assessing the costs of products.

ECONOMIC ANALYSIS OF TRAVEL COMPANIES CASH FLOW

2019 ◽  
Author(s):  
Valentine Tarasova ◽  
Iryna Kovalevska
Keyword(s):  
Economic Analysis ◽  
Cash Flow

scholarly journals Economic Analysis of the Use of VCS2000 for Pork Carcass Meat Yield Grading in Korea

Animals ◽  
2021 ◽  
Vol 11 (5) ◽  
pp. 1297
Author(s):  
Juntae Kim ◽  
Hyo-Dong Han ◽  
Wang Yeol Lee ◽  
Collins Wakholi ◽  
Jayoung Lee ◽  
...  
Keyword(s):  
Economic Analysis ◽  
Net Present Value ◽  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Feed Consumption ◽  
Cost Ratio ◽  
Benefit Analysis ◽  
Labor Costs ◽  
Meat Yield ◽  
The Cost

Currently, the pork industry is incorporating in-line automation with the aim of increasing the slaughtered pork carcass throughput while monitoring quality and safety. In Korea, 21 parameters (such as back-fat thickness and carcass weight) are used for quality grading of pork carcasses. Recently, the VCS2000 system—an automatic meat yield grading machine system—was introduced to enhance grading efficiency and therefore increase pork carcass production. The VCS2000 system is able to predict pork carcass yield based on image analysis. This study also conducted an economic analysis of the system using a cost—benefit analysis. The subsection items of the cost-benefit analysis considered were net present value (NPV), internal rate of return (IRR), and benefit/cost ratio (BC ratio), and each method was verified through sensitivity analysis. For our analysis, the benefits were grouped into three categories: the benefits of reducing labor costs, the benefits of improving meat yield production, and the benefits of reducing pig feed consumption through optimization. The cost-benefit analysis of the system resulted in an NPV of approximately 615.6 million Korean won, an IRR of 13.52%, and a B/C ratio of 1.65.

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