scholarly journals Economic indicators of production of semi-hard and hard cheeses in small capacity dairies in Serbia

2020 ◽  
Vol 65 (3) ◽  
pp. 283-296
Author(s):  
Dragan Milic ◽  
Danica Glavas-Trbic ◽  
Mirela Tomas-Simin ◽  
Vladislav Zekic ◽  
Tihomir Novakovic ◽  
...  
Keyword(s):  
Dairy Products ◽  
Production Costs ◽  
Economic Indicators ◽  
Small Scale ◽  
Total Production ◽  
Labor Costs ◽  
Milk Processing ◽  
Processing Plants ◽  
The Cost ◽  
Small Capacity

Animal husbandry has a longstanding tradition in Serbia, and the production of milk and dairy products has a rich legacy. Cow?s milk is used in the manufacture of all kinds of dairy products. Annual global cheese production is about 20 million tons, with cattle milk cheeses produced in large-scale processing plants constituting about 80% of that production. In Serbia, leaders of milk production are small family dairy farms, which contribute 92% of total production, while dairies with large capacity dominate in milk processing. There are 211 milk processing plants of varying capacities in Serbia. The largest amounts of milk are processed by dairy plants 'Imlek' and 'Subotica', while 188 small-scale dairies process 20% of total milk. The subject of this paper is the analysis of the economic indicators of production of semi-hard and hard cheeses in small-capacity dairies in Serbia. To determine the level and structure of production costs of dairy products, the analytical calculation method of per unit processing costs has been used. The study has revealed that the cost price of semi-hard and hard cheeses in small-capacity dairies amounts to 3.33 ?/kg. With 90.83% in the structure of total costs of processing the milk into cheese, the cost of raw materials has the largest share, followed by labor costs with 6.54%. For small-capacity dairies to be able to compete with larger dairies, both in product quality and price, it is crucial to continuously monitor and minimize production costs.

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 Раздельная уборка корнеплодов для малых хозяйств

2020 ◽  
Author(s):  
N.V. Romanovskii ◽  
I.I. Irkov ◽  
I.I. Geletei
Keyword(s):  
Crop Production ◽  
Production Costs ◽  
Small Scale ◽  
Leningrad Region ◽  
Total Production ◽  
Vegetable Crops ◽  
Labor Costs ◽  
Root Crops ◽  
Effective Technology ◽  
Harvesting Process

Экономическая эффективность производства с.-х. культуры зависит от технологических трудозатрат. Основные трудозатраты на производство овощных культур открытого грунта приходятся на уборку и составляют 7898 от общих трудозатрат. На рынке производителей овощной продукции появились мелкие хозяйства различных форм собственности, финансовые возможности которых ограничены, поэтому там преимущественно применяются технологии уборки овощей вручную или с применением средств частичной механизации. Цель работы: разработка эффективной технологии уборки столовых корнеплодов, требующей наименьших материальных затрат, для малых хозяйств. В статье предложено использование корнеплодоуборочной машины ЕМ-11-1, разработанной ИАЭП (ФИЛИАЛ ФГБНУ ФНАЦ ВИМ), в режиме копателя. В модифицированной машине приспособление состоит из планчатого транспортера, установленного вместо выгрузного элеватора, который остается в транспортном положении, его привод отключается, и регулируемого лотка. Вытеребленные корнеплоды с удаленной ботвой с продольного транспортера посредством лотка сбрасываются на поверхность поля в валок в сторону от прохода агрегата, откуда рабочие производят сбор и затаривание корнеплодов. Положение лотка регулируется с места оператора, благодаря чему имеется возможность сдваивания валков. Это не мешает последующим проходам машины, дает возможность образования валков корнеплодов независимо от их подбора и создания большого предварительного объема работы для ручного подбора. Хозяйственная проверка раздельной технологии уборки столовой свеклы проводилась в 2018 году в КХ Гелетей И.И. Боровичевского района Новгородской области, в 2019 году в ООО Березовое Всеволожского района Ленинградской области. Установлено, что копателем возможно заранее производить подготовку поля для уборки, его производительность в 2,0 - 2,5 раза выше, чем у машины ЕМ-11. Разработка обеспечивает снижение затрат труда на уборке, по сравнению с технологией уборки вручную, не менее чем в 2 раза, и прямых затрат (в зависимости от используемой тары) на 140,0-220,0 р/т.The profitability of crop production depends on technological expenses. The harvesting process accounts for the most of expenses in case of the open-field vegetable crops production. Those expenses range from 7898.0 of the total production costs. Small-scale farms of various ownership forms appeared on the market of vegetable producers, their financial capabilities are limited, therefore, vegetables are being harvested manually or with the use of partial mechanization. The aim of this work is to develop an effective technology for harvesting table root crops that requires the lowest production costs for small farms. The article suggests the use of the root-harvesting machine EM-11-1 7, developed by the IEEP branch of FSAC VIM, in the digger mode. In a modified machine, the device consists of a ledged conveyor installed instead of the unloading elevator and an adjustable tray. The conveyor remains in the transport position, its drive might be switched off, The harvested root crops with the removed tops from the longitudinal conveyor are discharged through the tray to the field surface in a roll aside the unit passage. Afterwards workers collect and pack root crops. The position of the tray is adjustable from the operators seat, so there is the possibility of doubling the rolls. This does not interfere with subsequent passes of the machine, makes it possible to form root crop rolls regardless if they have been collected or not and allows to increase the amount of collection work of root crops. An economic audit of the separate technology for harvesting beetroot was carried out in 2018 at the Geletey I.I. farm in the Borovichevsky district of the Novgorod region, in 2019 at the Berezovoye LLC in the Vsevolozhsk district of the Leningrad region. It was established that it is possible for the digger to prepare the field for harvesting in advance, its productivity is 2.02.5 times higher than that of the EM-11 machine. The device at least halves harvesting labor costs, compared to manual harvesting technology and direct costs (depending on the packaging used) by 140.0-220.0 r / t.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

GETTING THE MOST OUT OF DAIRY EQUIPMENT*1

1954 ◽  
Vol 17 (6) ◽  
pp. 190-193
Author(s):  
Carl W. Hall
Keyword(s):  
Production Costs ◽  
Labor Costs ◽  
Major Field ◽  
Economical Analysis ◽  
Time Requirements ◽  
Plant Equipment ◽  
Dairy Equipment ◽  
The Cost ◽  
Work Method

To hold the cost of products sold at a competitive level in face of rising prices, it is necessary that production costs be held to a minimum. The first major field of reduction of production costs is in labor costs. In order to get the most out of dairy equipment labor must be properly used. When the time requirements of a job are reduced by improving the method, the worker must be gainfully employed at some other assignment. There are beneficial changes which provide leisure, add to the comfort of the worker, and reduce the hazards of his work. Changes in plant equipment arrangement may be made even though they are not justified on a purely economical analysis. The paper presents principles, with applications, which can be followed in each plant to improve the work method and decrease time requirements.

Multi-criteria optimization of skidding process on optional fellings

10.12737/1770 ◽  
2013 ◽  
Vol 3 (3) ◽  
pp. 61-65
Author(s):  
Филичкина ◽  
Maria FilichkinaM ◽  
Абрамов ◽  
Vitaliy Abramov
Keyword(s):  
Production Costs ◽  
Labor Costs ◽  
Dimensionless Quantity ◽  
Tree Stand ◽  
Direct Production ◽  
The Cost ◽  
Weighting Coefficients

The paper proposes generalized criterion for evaluating the effectiveness of the primary timber transportation, featuring simultaneous consideration of direct production costs, labor costs, and the cost of laying skid trails and the loss on their removal from the process of forest growing, as well as damage to the felling of the tree stand. The technique of leading the criteria in unequal dimensions to the dimensionless quantity for their convolution using a series of weighting coefficients to optimize the logging is shown.

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

scholarly journals The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)

2021 ◽  
Vol 19 (1) ◽  
pp. 5-10
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari ◽  
Ayu Azizah ◽  
Asep Asep ◽  
Dede Mustomi
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
The Cost ◽  
Variance Calculation ◽  
Supporting Materials ◽  
Descriptive Method

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

scholarly journals Effect of postharvest on the economic viability of walnut production

2018 ◽  
Vol 24 (1-2) ◽  
Author(s):  
F. Apáti ◽  
E. Kovács ◽  
M. Kocsis
Keyword(s):  
Net Present Value ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
Yield Level ◽  
Profitability Analysis ◽  
Production Value ◽  
Attainable Yield ◽  
The Cost ◽  
Postharvest Loss

In this study we were studying the question whether walnut production under domestic natural and economic circumstances shall be considered a profitable activity or not. Our partial objective is to determine, what level of natural inputs and production costs are required for walnut production, what yield level, selling price and production value can be attained, what level of profitability, rentability and efficiency may production have, is the establishment of a walnut orchard profitable on the entire lifespan of the plantation, and the production of which is more efficient: the dry shelled walnut production requiring postharvest activity or the raw, shelled walnut without postharvest activities. In this study, comparison of two systems is conducted. First version: producer establishes a walnut plantation and sells walnut raw and shelled. Second version: producer also invests into a drying facility, and in this case the end product is the dry, shelled walnut. If the producer sells walnut right after harvest in a raw bulk, total production costs in productive years reaches 974,011 HUF/ha. Attainable yield is 2.63 t/ha with 396.3 HUF/kg selling price, therefore the profit is 138,258 HUF/ha with 14.19% cost-related profitability. In the case when the producer sells dried, shelled walnut, production costs are 25% higher compared to that of raw walnut due to the cost of drying. By calculating with the postharvest loss, average yield is 1.84 t/ha, however, its selling price is way higher (882.84 HUF/kg), therefore the profit per hectare reaches 475,496 HUF with 39.01% cost-related profitability. Thus it can be stated that walnut production in an average year may be profitable even without postharvest, but efficiency is improved significantly when the producer sells the products dried. Investment profitability analysis revealed that production of raw, shelled walnut is not economically viable, since the plantation does not pay off on its entire lifespan (30 years), while walnut production with postharvest is efficient and rentable, since both net present value (NPV) and internal rate of return (IRR) showed more favourable values than in the previous case, and the orchard pays off in the 21th year after establishment.

scholarly journals ANALISIS TINGKAT KEUNTUNGAN USAHA PENGGEMUKAN SAPI POTONG RAKYAT DI KABUPATEN WONOGIRI

2017 ◽  
Vol 5 (2) ◽  
pp. 33 ◽  
Author(s):  
Deasy Happyana
Keyword(s):  
Beef Cattle ◽  
Drug Costs ◽  
Production Costs ◽  
Labor Costs ◽  
Cattle Breeding ◽  
Feeder Cattle ◽  
Business Profit ◽  
Feed Costs ◽  
The Cost ◽  
Cattle Farms

Beef cattle breeding business in Wonogiri District is dominated by small scale in which capital and profits too low. The size of the profits derived from the balance of the sale value of production and production costs that is issued by the breeder. The maximum profit would be achieved if all factors of production have been allocated in an optimal and efficient use, both technically and economically efficient manner. Objective analysis profit function is to describe the situation now, the circumstances in the future or planning and action of a business related to the rate of business profit and net income scale beef cattle farms of the people.The results showed that total revenue (TR) of beef cattle breeding business people have an average of Rp.89.360.625.00 per farmer per one period of fattening cattle, while the total cost (TC) on average Rp.85.119.873.00 each farmers per one period of fattening cattle. So that the magnitude of the rate of profit(π) obtained by each farmer in one period of fattening cattle for Rp.4.240.752.00 and the R / C ratio of 1:05. The results of the analysis showed that the profit rate of beef cattle breeding business in Wonogiri Regency financially advantageous (value profit π>  0 and the return value cost ratio of R / C> 1). Results of regression equation analysis function simultaneously benefit breeders show concentrate feed costs, labor costs and costs of cows significant ((P <0.05)) on the level of business profit beef cattle farms in Wonogiri. Based on the calculation of the value of R2 adjusted Rvalues obtained2  83.2% showed variable variation concentrate feed and forage costs, drug costs, labor costs, fees and charges cage feeder cattle can be explained by either a variable rate of the business profits of beef cattle breeders. The remaining 16.8% operating income level variable cattle ranchers explained by variations in other variables outside the model. Partially variable concentrate feed costs, labor costs and the cost of feeder cattle significantly (P <0.05) to the level of business profit breeding beef cattle people. As for the cost of forage ariable drug costs are not significant (P> 0.5) on the level of beef cattle breeding business benefit of the people. Keywords: Function Gain, Beef Cattle, Wonogiri

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