scholarly journals The effects of low-input training systems on viticultural costs on flat terrain and steep slope sites

OENO One ◽  
2021 ◽  
Vol 55 (2) ◽  
pp. 415-429
Author(s):  
Larissa Strub ◽  
Manfred Stoll ◽  
Simone Mueller Loose
Keyword(s):  
Descriptive Analysis ◽  
Univariate Analysis ◽  
Working Hours ◽  
Steep Slope ◽  
Production Costs ◽  
Low Input ◽  
Training Systems ◽  
Flat Terrain ◽  
The Cost ◽  
Steep Slopes

Low-input training systems, such as minimal pruning (MP) and the semi-minimal pruned hedge (SMPH), require less working hours as a result of fewer viticultural process steps and permit a higher degree of mechanisation. However, their effect on viticultural costs and per litre costs on both flat terrain and steep slopes has not yet been analysed. This study quantifies the viticultural costs of vertical shoot positioning (VSP) and low-input training systems for standard processes on different types of flat terrain and steep slope vineyards. The costs were obtained from a dataset of 1,519 working time records of labour and machine hours from 20 vineyards belonging to five German wine estates over three years. The costs for standard viticultural processes were compared across three pairs of VSP and low-input training site types with different mechanisation intensities. The comparison was carried out by univariate analysis of variance with fixed and random effects, and by descriptive analysis of mean values.On flat terrain, SMPH significantly decreased the costs for the viticultural steps of winter pruning, tying, shoot positioning and defoliation, but it increased the cost for pest control. Hence, the total cost on flat terrain decreased marginally, but still significantly, by 46 %. The cost effects on steep slopes were similar, decreasing by 34 % for SMPH in unsupported steep slope harvester sites and by 46 % for MP rope and winch-supported steep slope sites. The per-litre costs were calculated for different yield levels. Since the yield in low input systems is higher than in VSP, the production costs per litre further decreased.The study confirmed the high cost-saving potential for wine growers of the mechanisation of canopy management and the omission of winter pruning in low-input systems. Combined with higher yields, the cost savings from low-input systems are particularly suitable for producers of bulk wine and market entry and mid-level wine profiles. By converting to low-input systems, the costs associated with mechanisable steep slope vineyards can be reduced to amounts approximating VSP on flat terrain. For certain wine profiles, low-input systems should therefore constitute an integral part of strategies to increase the economic sustainability of steep slope viticulture. The estimated cost benchmarks provide critical input for the cost-based pricing policy of steep slope growers. These benchmarks also give agricultural policy reliable indicators of the subsidies required for preserving steep slope landscapes.

scholarly journals The cost disadvantage of steep slope viticulture and strategies for its preservation

OENO One ◽  
2021 ◽  
Vol 55 (1) ◽  
pp. 49-68
Author(s):  
Larissa Strub ◽  
Simone Mueller Loose
Keyword(s):  
Net Present Value ◽  
Univariate Analysis ◽  
Steep Slope ◽  
Production Costs ◽  
Pricing Policy ◽  
Fixed And Random Effects ◽  
Option Strategies ◽  
The Cost ◽  
Steep Slopes ◽  
The Impact

The falling fallow of steep slope vineyards is caused by cost disadvantages that have not been analysed so far. This study quantified the production costs of different types of steep slopes, identified cost drivers within viticultural processes and assessed the impact of grape yield on the production cost for vertical shoot positioning (VSP) systems. It also examined under what conditions the reshaping of steep slope vineyards into transversal terraces (TTs) is economically viable. Costs were derived from a dataset of 2321 working time records for labour and machine hours from five German wine estates over three years. The costs for standard viticultural processes were compared across five site types with different mechanisation intensities by univariate analysis of variance with fixed and random effects. The net present value (NPV) of reshaping slopes into horizontal terraces was also assessed. Manual management of steep slopes was determined to be 2.6 times more costly than standard flat terrain viticulture. The cost disadvantage of steep slopes mainly stems from viticultural processes with limited mechanisability that require specialised equipment and many repetitions. Current subsidies fall short of covering the economic disadvantage of manual and rope-assisted steep slopes. Climate change-related drought and yield losses further increase the economic unsustainability of steep slopes. Under certain conditions, the transformation of manual steep slope sites into TTs can be a viable economic option. Strategies to reduce the cost disadvantage are outlined. The estimated cost benchmarks provide critical input for steep slope wine growers’ cost-based pricing policy. These benchmarks also give agricultural policy reliable indicators of the subsidies required for preserving steep slope landscapes and of the support needed to transform manual steep slope sites into TTs.

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL 1 | P a g e PADA PT. KRESNA EKA PRATAMA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Tantri Amalia ◽  
N. A. Rumiasih ◽  
Muhamad Zakie Hanifan
Keyword(s):  
Descriptive Analysis ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
Quantitative Descriptive Analysis ◽  
Heavy Equipment ◽  
Equipment Construction ◽  
Quantitative Descriptive ◽  
The Cost ◽  
A Company

<p>This study aims to determine: The purpose of this study was to find out how to <br />calculate the cost of goods in determining prices. The author conducted research at PT. Kresna Eka Pratama, a company engaged in heavy equipment construction. The research method used is descriptive qualitative and quantitative descriptive analysis. Methods for studying and analyzing the relationships and variable variables<br />examined by the author. In this study the author uses the Full Costing method as the basis for pricing at PT. Kresna Eka Pratama.</p><p>The results showed that the calculation of the cost of goods produced by<br />Full Costing was Rp. 8.873.507.700/unit, in accordance with the accounting school  can also provide profits desired by the company. This shows that the measurement of Full Costing production prices has a very important role in determining prices that<br />will affect the level of income and expected profits. With precise and accurate <br />calculations, determining the selling price will be very effective and reliable. In<br />determining this price is a profit of 10% of the total production costs after adding<br />non-production costs.</p>

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

scholarly journals Pengendalian Biaya Tenaga Kerja Langsung dalam Peningkatan Efisiensi Biaya Produksi

2018 ◽  
Vol 5 (2) ◽  
pp. 108-113
Author(s):  
Diah Wahyuningsih ◽  
M Rifki Maulidiono
Keyword(s):  
Cost Control ◽  
Descriptive Analysis ◽  
Labor Cost ◽  
Production Costs ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Standard Procedures ◽  
Qualitative Descriptive ◽  
The Cost ◽  
Real Costs

Costs planning is a basic common issue faced by manufacturing companies where prior planned costs are being irrelevant with the actual costs, this especially happens with the case of labor costs. Companies must control costs effectively. Cost control can be measured by level of efficiency of previously budgeted cost and the real costs. Level of cost efficiency can be measured by comparing real costs with upcoming standard costs. This study aims to knowing how companies control its direct labor cost in order to increase production costs. The method applied in this study is qualitative descriptive analysis. The results show that when the company controls labor costs using methods such as finger print attendance to avoid cheating workers, standard procedures for operating machines, and faster production work standard of 51 days, we can conclude that the faster production the more efficient the costs spent by the company for the production process against the overhead costs consisted of water and electrical bills. On the other hand, we can also say that company’s policy towards the level of efficiency is 5%, mean while the actual level of efficiency is 0.43% for one unit production. This means that the cost control of direct labor costs run company still cannot achieve the expected level of efficiency.

scholarly journals Perhitungan harga pokok produksi berdasarkan metode Full Costing untuk penetapan harag jual produk pada CV. Silvi MN Paradilla Parengan

Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 632-647
Author(s):  
Laras Sukma Arum Melati ◽  
Guntur Saputra ◽  
Faridatun Najiyah ◽  
Fitria Asas
Keyword(s):  
Descriptive Analysis ◽  
Production Costs ◽  
Selling Price ◽  
Quantitative Descriptive Analysis ◽  
Basic Product ◽  
Cost Of Production ◽  
Quantitative Descriptive ◽  
The Cost

The problem that becomes the background of this research is in determining the selling price of a basic product that is used is the calculation of the cost of production, which is a way to take into account the determination of cost elements into the cost of the product and the selling price that is set must be able to determine all costs that produce long term profit. Based on the determination of the correct product cost of a product, it will be able to reduce uncertainty in determining the selling price. The purpose of this study is to find out how to calculate the cost of production based on the full costing method for determining the selling price of the product. In determining the selling price of the product, the selling price method is used based on cost-plus pricing. Cost plus pricing is the determination of the price by adding a certain amount (percentage) of the selling price or cost as profit. The method used in this study is quantitative descriptive analysis method, the results of this study indicate that there are advantages in calculating the cost of goods manufactured based on the Full Costing method and to be able to determine the cost of goods sold, the production costs must be calculated at the beginning of each month based on the previous period's sales report.

Implementasi Direct Costing Method Sebagai Alat Untuk Menghitung harga pokok produksi perusahaan Manufacture (Studi Kasus Industri Flores VCO Nangaba Kabupaten Ende)

Analisis ◽  
2020 ◽  
Vol 19 (1) ◽  
pp. 85-95
Author(s):  
Yasintha Gowa ◽  
Sabra B. Wahab Thalib ◽  
Yulita Londa
Keyword(s):  
Small And Medium Enterprises ◽  
Rapid Development ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Production Volume ◽  
Business World ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
Medium Enterprises ◽  
The Cost

Small and Medium Enterprises (SMEs) is a form of community small business and is one of the home industry businesses that has experienced rapid development. Most SMEs still use simple or conventional cost accounting methods in calculating the cost of production while the business world is currently experiencing increasingly rapid development so it must require a current report that is quite accurate and reliable. Direct costing is a method of determining the cost of production that only takes into account variable production costs or which directly affects production volume. Direct costing is often called variable costing and marginal costing. This study aims to determine the implementation of the direct costing method in Nangaba VCO SMEs in addition to knowing the classification of costs in calculating the cost of production using the direct costing method. This type of research is qualitative. Analysis of the data used is a qualitative descriptive analysis which is an analysis that describes or provides an overview of how to determine the cost of goods using variable costing or direct costing in the Nangaba Ende VCO industry. The results of this study indicate that there are differences in the calculation of the cost of production and the net profit made by the company much lower when compared to using the calculation by the direct costing method.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI LABA BERSIH PADA PERUSAHAAN INDUSTRI ROKOK YANG TERDAFTAR DI BEI

2020 ◽  
pp. 1117
Author(s):  
Shella Putri Yulistiani ◽  
Gusganda Suria Manda
Keyword(s):  
Stock Exchange ◽  
Descriptive Analysis ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Net Income ◽  
The Cost ◽  
Positive Effect

ABSTRACT This study uses descriptive analysis and verification with quantitative approach that is 3 tobacco company listed on the Stock Exchange. Data obtained are secondary data from the annual of financial statements consists of  income over 11 years, ie the year 2009 to 2019. Technical analysis of data used is the technique of multiple linear regression analysis. Based on the results of this study showed that the cost of production and a significant positive effect on net income, Showed the operational costs do net mean a net income. Showed the sales determined net income.   Keywords: Production Costs; Operating Costs; Sales; Net Income   ABSTRAK Penelitian ini menggunakan metode analisis deskriptif dan verifikatif dengan pendekatan kuantitatif yaitu 3 perusahaan rokok yang terdaftar di BEI. Data yang diperoleh adalah data sekunder berupa laporan keuangan tahunan selama 11 tahun, yaitu tahun 2009-2019. Teknis analisis data yang dipergunakan adalah teknik analisis regresi linier berganda. Berdasarankan hasil penelitian ini menunjukan bahwa biaya produksi berpengaruh dan signifikan terhadap laba bersih. Biaya operasional tidak berpengaruh terhadap laba bersih. Penjualan berpengaruh terhadap Laba Bersih.   Kata kunci: Biaya Produksi; Biaya Operasional; Penjualan; Laba Bersih  

scholarly journals Production costs and business benefits hydroponics spinach

2021 ◽  
Author(s):  
TB Trisnanto ◽  
Z Muttaqin
Keyword(s):  
Quantitative Analysis ◽  
Descriptive Analysis ◽  
Growing Season ◽  
Cost Structure ◽  
Production Costs ◽  
Selling Price ◽  
Land Area ◽  
Hydroponic System ◽  
Hydroponic Systems ◽  
The Cost

Analysis of the cost structure of spinach farming with a hydroponic system needs to be done to determine the costs incurred in this business and how to allocate costs for each activity. Increasing production and income can be done if the costs incurred are known with certainty. The objectives of the research are to analyze costs, revenues, income, R/C ratio, B/C ratio and BEP for spinach farming using hydroponic systems in Bandar Lampung. The analytical methods used were descriptive analysis and quantitative analysis. Methods of data analysis using calculating costs, profit R/C ratio, B/C ratio and BEP. The results showed that the total costs incurred for the production of hydroponic spinach with a land area of 108 m2 is IDR 4,000,000. The profit obtained from spinach hydroponic farming is IDR 817,839 per growing season with a BEP value of IDR 3,978 and a selling price of IDR 5,000. Based on the value of R/C and B/C ratio, it can be concluded that spinach hydroponic farming is profitable. This is because the value of RC> 1 is 1.26 and the value of BC> 0 is 0.26

scholarly journals PENERAPAN BIAYA KUALITAS UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Dwi Nugraha Pratiwi Bawon ◽  
Jullie J. Sondakh ◽  
Lidia Mawikere
Keyword(s):  
Descriptive Analysis ◽  
Production Costs ◽  
Analysis Tool ◽  
Cost Of Quality ◽  
Continuous Quality ◽  
North Sulawesi ◽  
Report Quality ◽  
Quality Costs ◽  
Cost Of Production ◽  
The Cost

Quality is one of the main factors that must be considered by the company to be able to survive in the competition. By Continuous quality improvement, it will reduce the cost of quality that occurs due to low quality product, rework a product for conformance to standards and others. Decrease in quality costs will increase profits and reduce costs, especially the cost of production. This is because the cost of quality is part of the cost of production. The purpose of this study was to determine whether the company has implemented and report quality costs and  to find out if Is the application of quality costs can increase the cost efficiency of production at PT Pertani branch north sulawesi. Data analysis tool used is descriptive analysis method of analysis with a quantitative approach. Research shows that in 2011 the cost of quality production unit PT Pertani branch north Sulawesi amounting to Rp 365,390,718. By doing repairs, the cost of quality will be decreased by Rp 127,657,118. Therefore, if companies implement and report quality costs companies can improve efficiency of production costs.

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