GRAIN CROPS PRODUCTION COST CALCULATION PECULIARITIES

2018 ◽  
Vol 6 (73) ◽  
pp. 275-282
Author(s):  
Yu.I. Zdorovets ◽  
Keyword(s):  
Production Cost ◽  
Cost Calculation ◽  
Grain Crops

scholarly journals Methods of identifying grain production cost when threshing grain crops in view of the need in combine harvesters and combine operators

2019 ◽  
Vol 49 (2) ◽  
pp. 85-93 ◽  
Author(s):  
G. E. Chepurin ◽  
A. P. Tsegelnik
Keyword(s):  
Crop Yield ◽  
Production Cost ◽  
High Performance ◽  
Operating Speed ◽  
Grain Crops ◽  
Grain Crop ◽  
Combine Harvester ◽  
Definition Of ◽  
Combine Harvesters

The paper presents substantiation of the rational use of combine harvesters’nominal throughput when threshing grain crops with the yield ranging from 0.8 to 5.0 t/ha and over. The main factors that determine nominal throughput of combine harvesters and their operational indicators are identified. The structure andcontents of thetechnological passport of combine harvesters are substantiated, and the algorithm of effective determination of their key operational indicators, based on the passport, are developed. These indicators depend on harvesting technology, grain crop yield, the share of non-grain part in the threshed grain bulk, the coverage of swath headers and direct-cut headers, and the operating speed of combine harvesters. The definition of the term “technological passport of the combine harvester” is given. Maximum and minimum allowable grain crop yield is established for the rational load of combine harvesters threshing at the standard operating speed of7.5 km/hrecommended by the Ministry of Agriculture of theRussian Federation. The existing methods make it possible to determine the operational efficiency of high-performance machinery by operational costs. However, they do not take into account the shortage of human resources when determining production cost of the threshed grain. As a result of the research conducted, the algorithm and techniques of determination of actual grain cost when harvesting grain crops by direct combining and swath harvesting methods are developed taking into account the need in combines of an i-class and combine operators. Production cost of grain threshed on the area of1000 hectarescalculated by the techniques developed, allows to define the minimum estimated and actual grain cost for an i-class combine harvester by direct combining and swath harvesting methods.

scholarly journals Product Cost Calculation Methods in Construction

2018 ◽  
Vol 7 (3.2) ◽  
pp. 6
Author(s):  
Alla Dmitrenko ◽  
Galyna Lebedyk ◽  
Mykola Nesterenko
Keyword(s):  
Production Cost ◽  
Cost Price ◽  
Cost Calculation ◽  
Operational Control ◽  
Calculation Methods ◽  
Accurate Calculation ◽  
Product Cost ◽  
Practical Activity ◽  
Construction Products ◽  
The Cost

The order of accounting and features of the methodology of cost expenditures at the concrete enterprises of the field was studied and it has been found out the fact that in the practical activity of the enterprise, they tend to apply the normative method of cost expenditures accounting. It has been conducted a detailed research of enterprises which use the normative method of cost expenditure accounting, and the calculation of the planned cost price. In addition, given advantages of the normative method of cost expenditure accounting have two functions: it provides the operational control over the production cost expenditures by accounting for cost expenditures under current norms and their changes and provides accurate calculation of the cost price of construction products. 

Features internal audit accounting of production inventory and production cost calculation

10.12737/6493 ◽  
2014 ◽  
Vol 9 (3) ◽  
pp. 37-43 ◽  
Author(s):  
Закирова ◽  
Alsu Zakirova ◽  
Клычова ◽  
Guzaliya Klychova ◽  
Гимадиев ◽  
...  
Keyword(s):  
Production Cost ◽  
Internal Audit ◽  
Agricultural Products ◽  
Production Costs ◽  
Cost Calculation ◽  
Production Inventory ◽  
Rational Organization ◽  
Audit Production

The article examines the theoretical and practical aspects of the internal audit accounting of production inventory and cost calculation of the agricultural products. The article also provides recommendations for the development and rational organization of the audit production costs.

scholarly journals Development of the production cost calculating method in complex industries of the agro-industrial complex

2021 ◽  
Vol 273 ◽  
pp. 08063
Author(s):  
Nikolay Chernegov ◽  
Alexander Tatochenko ◽  
Irina Tatochenko ◽  
Taisiya Ryabova ◽  
Larisa Poletaeva
Keyword(s):  
Production Cost ◽  
Economic Problem ◽  
Matrix Analysis ◽  
Cost Calculation ◽  
Industrial Complex ◽  
Objective Information ◽  
Calculation Results ◽  
Systematic Development ◽  
The Cost ◽  
Initial Objective

This study solves the most important economic problem of developing a method for calculating the cost of each type of product in complex and multi-product industries. The performed analysis of the current legislation and the methods used for calculating the cost has led to the conclusion that today the solution to this problem has no scientific justification. The authors carried out a systematic development of procedures that allow building a scientific idea using objective information. It is implemented in the study by means of appropriate techniques and the construction of an economic and mathematical model that allows the development of an instrumental apparatus for the implementation of the method. With its application, the problem of calculating the production cost of seven types of final products for a conditional technological scheme of integrated production was solved. The results are also compared with the cost calculation obtained by other methods. In addition, a graphical and matrix analysis of the calculation results was carried out. The obtained results of calculating the cost of the final product make it possible to evaluate this method as workable, and the algorithm for its construction - as using the entire array of initial objective information.

scholarly journals PENGARUH PERKIRAAN BIAYA PRODUKSI DAN LABA YANG DIINGINKAN TERHADAP HARGA JUAL (STUDI KASUS PADA USAHA BARU JAYA TEKNIK PERIODE 2015-2017)

2018 ◽  
Author(s):  
Trismona Avelia ◽  
Renil Septiano
Keyword(s):  
Significant Influence ◽  
Production Cost ◽  
Business Owners ◽  
Cost Calculation ◽  
Supporting Evidence ◽  
Selling Price ◽  
New Business ◽  
Cost Calculations ◽  
A Company

Implementation of production cost calculation as a step to set the selling price on the product and get the desired profit in a company is very important for the company, because the application of cost calculations used in memproduksi a product is the first step for us to gain profit and can maintain our company. This research was conducted on New Tech Jaya Engineering which address at Jl. Raya warranty no.35 kel. The water is dashing. Koto tangah padang city. Data obtained through site-to-site surveys and direct interviews with new business owners of technical trials are concerned with the issues discussed and the documents as supporting evidence. The result of this research shows that production cost (X1) t arithmetic 1,69092 with significance 0,000 <0,05 then H1 is accepted, there is significant influence between variable of production cost (X1) to selling price (Y ). For the desired profit variable (X2) the value of t count> t table is 3.097> 1.69092 with significance of 0.004 <0.05 then H2 is accepted, it means there is a significant influence between the desired profit (X2) on selling haga (Y ).

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

scholarly journals http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/about/submissions#onlineSubmissions

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Sukanta Sukanta
Keyword(s):  
Production Cost ◽  
Unit Cost ◽  
Production Costs ◽  
Production Unit ◽  
Cost Calculation ◽  
Distribution Method ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Components

In determining the cost of production and sales of a product unit is often faced with problems in making decisions. Determination of the cost of the production unit can be done more quickly and there is a standardized calculation method correctly and correctly. The purpose of this research is to determine and calculate the cost of production per unit of product in a certain amount based on the imposition of production costs. Imposing production costs. The production cost calculation is determined on these production cost components, both by direct and indirect costing in accordance with the organizational structure approach of the company concerned. The result of the research shows that the calculation of the unit cost for the Inner tube product based on the current experience and knowledge of the company is Rp. 15,200 per unit, while the results of research using the distribution method of the production unit cost of Rp. 13,045 per unit. Thus, there is a difference in the unit cost of the product that is 20% cheaper than it is currently in the company

scholarly journals Designing and Prototyping Record System for Machine Usage Time

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Antonia Karima Yanti ◽  
Erwin Sitompul
Keyword(s):  
Production Cost ◽  
Planning Process ◽  
Cost Calculation ◽  
Record System ◽  
Microsoft Access ◽  
Shop Drawing ◽  
Improved Accuracy ◽  
One Machine ◽  
Accurate Record ◽  
Machine Operator

Machine cost is one of the components of production cost. Accurate record of machine usage time is thus crucial to obtain accurate production cost calculation. Besides, machine usage time can be used as parameter to assess the performance of the machine operator. Furthermore, the data can be used as input to the machine’s maintenance and reparation plan. The author is motivated by the current problems found at Akademi Teknik Mesin Industri (ATMI) Cikarang, where it is still possible to use one machine simultaneously by more than one operator. This causes inaccuracy in calculation of machine usage time and production cost. In this paper, the author proposed a design of device to record detailed data of shop drawing and machine usage time. By the use of this device, a certain machine will be activated and deactivated by using RFID technology, with the whole system controlled by Arduino Mega 2560 microcontroller. Furthermore, the shop drawing and machine usage time will be able to be accessed through a Windows-based interface application, implemented by using Visual Studio. A database is also made available by using Microsoft Access. The use of the proposed device makes possible of accurate measurement of production time efficiency and machine operator performance. Through this improved accuracy, further analysis can be made in order to achieve production improvements in planning, process, and maintenance.

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