scholarly journals ANALISIS BIAYA DAN PENDAPATAN USAHA PEDAGANG SAYURAN DI PASAR TAMIN KOTA BANDAR LAMPUNG

2019 ◽  
Vol 6 (3) ◽  
pp. 288
Author(s):  
Romidah Astuti ◽  
Wan Abbas Zakaria ◽  
Teguh Endaryanto
Keyword(s):  
Income Level ◽  
Cost Structure ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Average Income ◽  
Total Cost ◽  
Qualitative And Quantitative ◽  
The Cost ◽  
Business Cost

This study aims to analyze the cost structure and the income level of vegetable traders in Tamin Market Bandar Lampung City. This research is conducted in purposively chosen Tamin Market with the consideration that Tamin Market is a center of vegetable trade and the main market in Bandar Lampung City.  The data were collected in March 2017 and respondents were 15 vegetable traders who are willing to be interviewed, consisting of five stall traders, five los traders, and five street traders.  Data are analyzed descriptively using qualitative and quantitative of cost and income analysis. The result showed that the traders' business cost structure consists of fixed cost and variable cost.  The propotion of variable cost is higher than the fixed cost, which is 99 percent of total cost. Variable costs include plastic cost, vegetable purchase, transport, labor, and information.  And fixed costs include rent cost, electricity and market facility fees. The average income of stall traders is higher than the loser traders and the street traders. The average income of stall traders is Rp817,055.00 per day, los traders is Rp737,604.00 per day, and street traders is Rp183,455.00 per day.Key words: cost structure, the level of income, vegetable traders

scholarly journals ANÁLISE DOS CUSTOS DO RENDIMENTO EM MADEIRA SERRADA DE Pinus taeda PARA DUAS METODOLOGIAS DE DESDOBRO

FLORESTA ◽  
2010 ◽  
Vol 40 (3) ◽  
Author(s):  
Mauro Itamar Murara Júnior ◽  
Márcio Pereira da Rocha ◽  
Romano Timofeiczyk Júnior
Keyword(s):  
Pinus Taeda ◽  
Production Cost ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Unit Production Cost ◽  
Total Cost ◽  
Unit Costs ◽  
Total Unit ◽  
The Cost

Este trabalho teve o objetivo de analisar a estrutura de custos de madeira serrada de Pinus taeda com duas metodologias de desdobro, denominadas de sistema convencional e sistema otimizado. Os diâmetros das toras variaram de 18 a 44 cm. Foram testadas 100 toras, sendo 50 toras divididas em cinco classes diamétricas para cada sistema de desdobro. Utilizando o sistema convencional de desdobro, verificou-se que os custos fixos representaram 12,03% do custo unitário de produção. Desses, os gastos com salários e encargos sociais foram os mais significativos, representando 9,22% do custo total unitário de produção, e por 76,61% dos custos fixos. O custo variável representou 87,97% do custo total unitário de produção, sendo que 84,64% foram relativos a aquisição de toras. Utilizando o sistema programado de desdobro das toras, a participação percentual do custo fixo aumentou para 14,87%, decorrente da queda ocorrida nos custos variáveis. A participação do custo variável unitário representou 85,13% do total dos custos unitários, apresentando uma redução de 3,23% em relação ao desdobro convencional. Com o desdobro programado, a redução no custo total foi de 5,12%.Palavras-chave: Pinus; classificação de toras; modelos de corte; otimização. AbstractIncome analysis costs in Pinus taeda sawn wood using two methodologies. This study aimed to examine the cost structure of Pinus taeda sawn wood using two methodologies of log sawing, called conventional and optimized systems. The logs diameter ranged from 18 to 44 cm. A total of 100 logs were tested, being 50 logs divided into five diameter classes for each sawing system tested. Using the conventional sawing method, the fixed costs accounted for 12.03% of the unit production cost. From these, wages and social charges accounted for 9.22% of the total unit production cost, and for 76.61% of the fixed costs. The variable cost represented 87.97% of the total unit production cost, and the logs acquisition accounted for 84.64% of the variable cost. Using the optimized sawing system, the percentage of fixed cost increased to 14.87%, due to the decrease in the variable costs. The participation of variable cost unit accounted for 85.13% of total the unit costs, showing a reduction of 3.23%, compared to the conventional sawing method. The reduction in the total cost using the optimized sawing method was 5.12%.Keywords: Pine; logs classification; sawn models; optimization.

B. ANALISA KELAYAKAN BISNIS PADA UMKM (Study Kasus Pada Usaha Tempe Murni Ita)

2019 ◽  
Vol 2 (1) ◽  
pp. 10-19
Author(s):  
Agus Jonikar Ndraha ◽  
Avan Joko Prasetyawan ◽  
Ida Kurnia Wati ◽  
Ilmia Cahyasari ◽  
Nafa Alya Shintya ◽  
...  
Keyword(s):  
Production Costs ◽  
Survey Method ◽  
Variable Cost ◽  
Fixed Costs ◽  
Net Income ◽  
Average Income ◽  
Total Cost ◽  
Net Profit ◽  
Business Analysis ◽  
Gross Income

Abstrak Tahun demi tahun, persaingan bisnis tempe di wilayah Surabaya kian ketat. Oleh karena itu diperlukan sebuah studi untuk mengkaji kelayakan bisnis tersebut. Tujuan dari makalah ini adalah Sebagai acuan untuk mengetahui semua biaya produksi, pendapatan kotor dan pendapatan bersih usaha tempe serta kelayakan usaha tempe di Surabaya. Penelitian dilaksanakan di daerah Sukomanunggal dengan menggunakan metode surve. Hasil penelitian menunjukkan bahwa: Rata-rata biaya total sebesar Rp 2.144.590 yang dihasilkan dari penjumlahan biaya tetap rata-rata sebesar Rp 160.590 dengan biaya variabel rata-rata sebesar Rp 1.984.000. Laba bersih rata-rata sekitar Rp 955.410 dari pendapatan rata-rata sebesar Rp 3.100.000 dikurangi dengan semua pengeluaran Rp 2.144.590. Analisis kewajaran usaha adalah dengan menyusun pendapatan dan pengeluaran secara keseluruhan. Rata-rata semua pendapatan Rp 3.100.000 dan semua pengeluaran rata-rata sebesar Rp 2.144.590. Dengan rasio 1,45 usaha tempe murni ITA layak untuk dijalankan.  Kata Kunci : Biaya produksi, Pendapatan kotor, Pendapatan bersih, Kelayakan usaha   Abstract From year to year, Tempe business competition in the Surabaya area is getting tougher. Therefore a study is needed to study the feasibility of the business. The purpose of this paper is as a reference to find out all the production costs, gross income, and net income of tempe businesses and the feasibility of tempe businesses in Surabaya. The study was carried out in the Sukomanunggal area using a survey method. The results showed that: The average total cost of Rp 2,144,590 resulted from the sum of the average fixed costs of Rp 160,590 with an average variable cost of Rp 1,984,000. Net profit averaged around Rp. 955,410 from an average income of Rp. 3,100,000 minus all expenses of Rp. 2,144,590. The reasonableness of business analysis is to compile overall income and expenditure. The average income of all Rp 3,100,000 and all expenses averaged Rp 2,144,590. With a ratio of 1.45, pure ITA tempe business is feasible to run.  Keywords : Production costs, Gross income, Net income, Business feasibility

USE METHODOLOGY OF BEP TO ANALYZE MECHANIZATION COSTS ON FARM

2017 ◽  
Vol XIX (3) ◽  
pp. 85-91 ◽  
Author(s):  
Andrzej Hornowski ◽  
Tomasz Kondraszuk
Keyword(s):  
Interest Rates ◽  
Variable Cost ◽  
Fixed Cost ◽  
Variable Component ◽  
Fixed Costs ◽  
Limit Values ◽  
Fuel Prices ◽  
Analysis Methodology ◽  
Technical Potential ◽  
The Cost

The article attempts to adapt the BEP analysis methodology to assess the viability of agricultural machinery. It was assumed to treat the machine depreciation cost as a fixed cost, but only to the rational use threshold. Above this threshold, it was considered that depreciation should be calculated using the active method and treated as a variable cost. In this case it’s a technical potential and its wear becomes a bottleneck. In addition, it was considered reasonable to take into account the cost of interest on the capital employed, which would be a fixed cost. So far research on the efficiency of machinery utilization has focused on the quantitative analysis of their use, and the financial aspects are ignored. The proposed use of the BEP methodology allows not only quantitative and qualitative yield thresholds for the analyzed machine, but also the calculation of the limit values of the variable component costs (fuel prices, repairs) and fixed costs (garage, maintenance, interest rates).

scholarly journals ANALISIS USAHA HOME INDUSTRI KERUPUK RAMBAK

2017 ◽  
Vol 11 (1) ◽  
pp. 35-45
Author(s):  
Syarifah Aini ◽  
Erlin Widya Fatmawati
Keyword(s):  
Variable Cost ◽  
Fixed Cost ◽  
Business Activity ◽  
Total Cost ◽  
Total Variable Cost ◽  
Cost Of Production ◽  
The Government ◽  
The Cost ◽  
Breakeven Point

The purpose of this research is to know the amount of cost, acceptance, profit, profitability, and R / C Ratio from home industry crackers rambak in Sembon Village Satreyan District Kanigoro Blitar District. The result of this research shows that the total variable cost at rambak cracker agroindustry center is equal to Total variable cost Rp 1,139,783, - per day, total fixed cost Rp 4,953, - per day. So the total total cost of production is Rp 1,144,076, - per month. The breakeven point or BEP unit is 3 units. BEP Rp for RP 16,017, -. BEP revenue of Rp 16,017, - per day. Received revenue of Rp 1.650.000, - so the profit earned by employers is amounted to Rp 505,924, -. While the profitability of business is 44% which means this business is profitable. Home industry that run during this efficiency has been shown with R / C ratio of more than 1 that is equal to 1.44. Based on the criteria used, this business has been efficient because the efficiency value of more than 1. This means that every Rp 1.00 issued by the entrepreneur at the beginning of the business activities will get 1.44 times revenue from the cost incurred at the end of the business activity. This can be interpreted that home industry crackers rambak said Eligible to run. From this research it is suggested that entrepreneurs do creations by adding a sense of the product, so that the quality of the product can be increased and not less competitive with similar entrepreneurs from other regions. For the government, the Government of Blitar Regency through the Department of Industry and Trade and other related agencies should try to help develop the business crackers rambak by providing low-interest capital loans to entrepreneurs agro-industry crackers rambak.

scholarly journals ESTRUTURA DE CUSTOS DO MANEJO DE BAIXO IMPACTO EM FLORESTAS TROPICAIS – UM ESTUDO DE CASO

FLORESTA ◽  
2005 ◽  
Vol 35 (1) ◽  
Author(s):  
Romano Timofeiczyk Junior ◽  
Luiz Roberto Graça ◽  
Ricardo Berger ◽  
Roberto Antonio Ticle De Melo e Sousa ◽  
Roberto Tuyoshi Hosokawa
Keyword(s):  
Tropical Forest ◽  
Road Construction ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Mato Grosso ◽  
Total Cost ◽  
Production Cycles ◽  
City State ◽  
The Cost

Este estudo teve o objetivo de analisar de forma pontual a estrutura de custos do manejo de baixo impacto em florestas tropicais com dois ciclos de corte. Os dados utilizados foram fornecidos por uma empresa que explora uma floresta situada no município de Marcelândia, Estado do Mato Grosso, e comercializa as toras com as indústrias da região. Os resultados demonstraram elevação dos custos variáveis ao longo do primeiro ciclo em função da implantação dos tratos silviculturais, com o custo fixo permanecendo inalterado. No segundo ciclo, ocorreu redução no custo total em razão do aumento da produtividade para 15m3/ha e da eliminação de operações das atividades pré-exploratória e exploratória. Dos componentes do custo fixo, o custo administrativo é o mais elevado, representando 26,2% do custo total, ou R$ 16,27/m3. Dos custos variáveis, a atividade exploratória é a mais onerosa, custando R$ 22,33/m3, dos quais R$ 12,92/m3 são consumidos pela abertura de estradas e o arraste. Structure of costs for low impact manegement in the tropical forest – a case study Abstract This work had the objective to analyze the structure of the cost of low impact management in the tropical forest in two production cycles. The data utilized were supplied from the company that explores a forest land localized In the Marcelândia city, State of Mato Grosso and commercializes the logs with the industries of the region. The results showed the increasing of the variables costs to long of first cycle in function of the silvicultures treatments, with the same fixed costs. In the second cycle it was observed a reduction in the total cost due to the increasing of productivity to 15m³/ha, and the elimination of pre-harvesting and harvesting operations. Inside the fixed cost, the administrative cost is higher, with 26.2% of the total cost or R$ 16.27/m³. From the variables costs, the harvest activity is the more expensive, having a cost of R$ 22.22/m³, from which R$ 12.92/m³ accounted for road construction and skidding operations.

scholarly journals EFISIENSI USAHATANI PADI SAWAH (Oryza sativa L.) DI DESA TANAH ABANG KECAMATAN LONG MESANGAT KABUPATEN KUTAI TIMUR (Efficiency of Paddy Farming (Oryza sativa L.) in Tanah Abang Village Long Mesangat Subregency East Kutai Regency)

2019 ◽  
Vol 2 (1) ◽  
pp. 53
Author(s):  
MURKAD MURKAD ◽  
MURSIDAH MURSIDAH ◽  
NIKE WIDURI
Keyword(s):  
Oryza Sativa ◽  
Random Sampling ◽  
Sampling Method ◽  
Oryza Sativa L ◽  
Variable Cost ◽  
Fixed Cost ◽  
Observation Data ◽  
Total Cost ◽  
Field Observation Data ◽  
The Cost

Tanah Abang Village is a region of paddy farming development.  The purposes of this study were to know the cost, revenue, income, production, and efficiency of paddy farming in Tanah Abang Village. This study was conducted during three months from January to March 2018 in Tanah Abang Village, Long Mesangat Subregency, East Kutai Regency. Sampling was done with stratified random sampling method with total of 37 respondents. Data retrieving was done by interview and field observation. Data analysis was done to count of fixed cost, variable cost, total cost, revenue, income, and R/C ratio. The results of study show that the production of 2,168.92 kg ps-1 ha-1, the revenue of IDR13,966,622.00 ps-1 ha-1, the income of IDR12,437,394.00 ps-1 ha-1, and R/C ratio 7.37 which meant paddy farming is efficient and feasible to be done.

scholarly journals Comparative Economic Analysis of Zero Budget Natural Farming for Kharif Groundnut under Central Dry Zone of Karnataka, India

2020 ◽  
pp. 27-34
Author(s):  
A. H. Kumar Naik ◽  
S. Brunda ◽  
G. M. Chaithra
Keyword(s):  
Economic Analysis ◽  
Research Work ◽  
Variable Cost ◽  
Fixed Cost ◽  
Economic Point ◽  
Total Cost ◽  
Net Returns ◽  
Dry Zone ◽  
Natural Farming ◽  
The Cost

This research work is mainly focused on comparative economic analysis of Zero Budget Natural Farming (ZBNF) for Kharif Groundnut under Central Dry Zone of Karnataka. The purpose of conducting the study is to examine the cost of cultivation for ZBNF with other treatments. This is mainly due to farmers are facing high cost of cultivation by practicing conventional farming as it is highly depends on external inputs. ZBNF is low cost technology where, farming is practiced by using jeevamrutha, beejamrutha, mulching and whapsa etc. The Groundnut experiment was conducted at ZAHRS, Babbur Farm, Hiriyur during Kharif 2019-20 in order to estimate economics for different treatments. Each treatment was having different input usage. For calculating economics of each treatment, conventional cost of cultivation method was followed (i.e. calculation of Variable cost, Fixed cost, Gross returns, Net returns and B:C).The results of economic analysis revealed that the per hectare yield (17.46 q/ha) total cost ( 53,019), gross returns ( 88,871), net returns ( 35,852) and B:C (1.68) were found to be highest in RPP among all treatments i.e. ZBNF, OPS and Control. The cost of cultivation of ZBNF 22.55 per cent lesser than RPP. The B:C ratio was found to be more in ZBNF (1.66) than OPS (1.58).This is due to highest cost for purchase of excess quantity of FYM in case of OPS. It is concluded from the study that RPP was best treatment among all treatments. This is due to highest yield, net returns and B:C was found in RPP treatment  as compared to all treatments. In the economic point of view, there was reduction in total cost in case of ZBNF with fewer yields as compared to RPP.

scholarly journals ANALISIS USAHA HOME INDUSTRI KERUPUK RAMBAK

2017 ◽  
Vol 11 (1) ◽  
pp. 35-45
Author(s):  
Syarifah Aini ◽  
Erlin Widya Fatmawati
Keyword(s):  
Variable Cost ◽  
Fixed Cost ◽  
Business Activity ◽  
Total Cost ◽  
Total Variable Cost ◽  
Cost Of Production ◽  
The Government ◽  
The Cost ◽  
Breakeven Point

The purpose of this research is to know the amount of cost, acceptance, profit, profitability, and R / C Ratio from home industry crackers rambak in Sembon Village Satreyan District Kanigoro Blitar District. The result of this research shows that the total variable cost at rambak cracker agroindustry center is equal to Total variable cost Rp 1,139,783, - per day, total fixed cost Rp 4,953, - per day. So the total total cost of production is Rp 1,144,076, - per month. The breakeven point or BEP unit is 3 units. BEP Rp for RP 16,017, -. BEP revenue of Rp 16,017, - per day. Received revenue of Rp 1.650.000, - so the profit earned by employers is amounted to Rp 505,924, -. While the profitability of business is 44% which means this business is profitable. Home industry that run during this efficiency has been shown with R / C ratio of more than 1 that is equal to 1.44. Based on the criteria used, this business has been efficient because the efficiency value of more than 1. This means that every Rp 1.00 issued by the entrepreneur at the beginning of the business activities will get 1.44 times revenue from the cost incurred at the end of the business activity. This can be interpreted that home industry crackers rambak said Eligible to run. From this research it is suggested that entrepreneurs do creations by adding a sense of the product, so that the quality of the product can be increased and not less competitive with similar entrepreneurs from other regions. For the government, the Government of Blitar Regency through the Department of Industry and Trade and other related agencies should try to help develop the business crackers rambak by providing low-interest capital loans to entrepreneurs agro-industry crackers rambak.

Visualization and the Cost of Maintaining Horses in a Stable Business with the Concept of a Horse Riding School in Bantul Regency

2021 ◽  
Vol 2 (5) ◽  
Author(s):  
Dina Agustin Kusumawardani ◽  
Bambang Ali Nugroho ◽  
Kuswati Kuswati
Keyword(s):  
Social Media ◽  
Cost Structure ◽  
Customer Relationships ◽  
Variable Cost ◽  
Fixed Cost ◽  
Training Time ◽  
Total Percentage ◽  
Business Model Canvas ◽  
Horse Riding ◽  
The Cost

This study aims to identify the business model canvas (BMC) and analyze the implications of the cost structure of raising horses in Rumah Berkuda Yogyakarta which has a concept horse riding school. The research method uses descriptive qualitative and quantitative. The results showed that the targeted customer segments were parents of children, adults, photo shoots with horses and horses’ owner without stable. Value Propositions in the form of strategic locations, riding training for children and adults, stable rental services, various training package prices, training time to follow visitors, and horses for training more than 2 tails. Channels are in the form of word of mouth and social media promotions. Customer relationships in the form of making t-shirts, renting cages and providing souvenirs and bonus lessons. Revenue stream from equestrian training services and cage rental. Key resources in the form of horses, human resources, facilities, and finance. Key activities include horse maintenance, visitor services as well as promotion and administration. Kay partnership in the form of shops for feed, medicine and equestrian equipment, providers of cage mats, providers of grass, t-shirt convection and social media around. The cost structure includes the basic costs of maintenance and operational costs of horse maintenance. The total monthly percentage of fixed cost is 19.44% and the percentage of total variable cost is 80.55% of the total percentage of horse maintenance.

scholarly journals Income and feasibility analysis of rice farming in Sub Watershed Keduang, Wonogiri Regency, Central Java

2021 ◽  
Vol 905 (1) ◽  
pp. 012055
Author(s):  
A Setyarini ◽  
E S Rahayu ◽  
J Sutrisno ◽  
S Marwanti
Keyword(s):  
Lowland Rice ◽  
Variable Cost ◽  
Fixed Cost ◽  
Rice Farming ◽  
Average Income ◽  
Dry Land ◽  
Total Cost ◽  
Central Java ◽  
The People ◽  
Average Revenue

Abstract Wonogiri Regency has a topography of different areas; some areas are flat, wavy, steep, and very steep, making the condition of natural resources various. The livelihoods of most of the people who live around the Keduang Subwatershed are farmers, who cultivate agriculture in wetland, dry fields/gardens, and dry land. This study aimed to determine the income and feasibility of lowland rice farming in the Keduang subwatershed Wonogiri. The location and respondents’ determination method used in this research was purposive sampling. The number of respondent farmers taken in this study was 90 respondents from 3 districts in the Keduang subwatershed, Sidoharjo, Jatisrono, and Jatipurno districts. Data collection techniques were observation, interviews, and recording. The total cost of farming is IDR 20,773,581/Ha/Year with the average variable cost of IDR 19,807,381/Ha/year and the average fixed cost of IDR 966,200/Ha/year. The average revenue is IDR 29,464,858/Ha/year, and the average income is IDR 8,691,277/Ha/year. R/C ratio of 1.42 indicates that lowland rice farming is profitable and feasible to develop.

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