scholarly journals Cost Comparisons for Infield, Above Ground Container and Pot-in-Pot Production Systems

1998 ◽  
Vol 16 (2) ◽  
pp. 65-68
Author(s):  
J. L. Adrian ◽  
C. C. Montgomery ◽  
B. K. Behe ◽  
P. A. Duffy ◽  
K. M. Tilt
Keyword(s):  
Cultural Practices ◽  
Production Systems ◽  
Production Costs ◽  
Capital Outlay ◽  
Production Cycle ◽  
Fixed Cost ◽  
Total Production ◽  
Fixed Costs ◽  
New Production ◽  
Plant Basis

Abstract A relatively new production system, Pot-in-Pot (PNP), offers many of the advantages of in-field (IF) and above-ground container (AGC) nursery production methods. Our objective was to compare their fixed and production costs. Hypothetical nurseries for the three production systems were synthesized to represent a 6 ha (15 A) nursery utilizing a 4 ha (10 A) production area to grow crapemyrtle (Lagerstroemia indica) over three years. Fixed costs were similar for IF and AGC systems at $350,000 with PNP system outlays $25,000 higher, largely due to socket pot cost. Total production costs for the three-year production cycle were similar for AGC and PNP at $500,000. The IF system was $50,000 less costly. Yet, on a per harvested plant basis, total cost was lowest for the PNP system ($21.52), compared to costs for the IF ($23.73) and AGC ($23.17). The PNP system had the highest total capital outlay and fixed cost, which related primarily to higher costs associated with purchasing and installing socket pots. The PNP system, however, was least costly on a per harvested plant basis due to less intensive, labor-saving cultural practices and the ability to grow larger plants quickly.

scholarly journals Economic Performance and Consraints Faced by Tur Dal Processing Units- Bharuch District, Gujarat

2021 ◽  
pp. 54-62
Author(s):  
Deepa Hiremath ◽  
Shreeshail Rudrapur ◽  
L. R. Dubey ◽  
Bhanupriya Choyal
Keyword(s):  
Economic Performance ◽  
Capital Investment ◽  
Capacity Utilization ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Net Returns

The study of economic performance of Tur dal processing units in terms of cost is very essential for accelerating the growth of agriculture processing industries. The present study was undertaken to work out the unit fixed costs, variable costs, production costs and returns of processing of Tur dal and different constraints faced by Tur dal processors of Bharuch District of Gujarat. The primary data pertained to consecutive three years i.e., 2017-18, 2018-2019, and 2019-20 were collected from the sample of three Tur dal mills from Bharuch, Ankleshwar and Vaghra talukas of Bharuch district. The results indicated that the average capital investment for a dal mill per unit was Rs. 7, 10, 00,000. The average fixed cost and average variable cost per quintal was of INR 46.10 and 245.46 respectively. Hence, average processing cost per quintal was worked out to be Rs. 291.56. The gross return per quintal of processed tur dal was Rs. 5754.50. The average content of tur dal and by- products was in the proportion of 72 per cent and 28 per cent respectively, by weight. The recovery in one quintal of tur was 65 kg of tur dal, 7 kg of broken dal and 28 kg of chala/chuni/ dead seed. The net returns per quintal after processing was found to be Rs. 579.61. It was found that, inadequate supply of raw material for processing especially during off season was the major constraint faced by the dal mill owners followed by units not running on full capacity utilization during offseason and irregular electricity supply to run the unit, etc.

scholarly journals MANAGEMENT OF THE EXPENSES OF AGRICULTURAL ENTERPRISE IN THE CONTEXT OF EXPOSURE TO THE OPERATIONAL ARM

2019 ◽  
pp. 116-123
Author(s):  
Vitaliy MAKOGON ◽  
Alexander GOROH
Keyword(s):  
Sunflower Seed ◽  
Capital Intensity ◽  
Agricultural Products ◽  
Production Costs ◽  
Total Production ◽  
Fixed Costs ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Multiplicative Effect ◽  
Seed Market

It has been established that the stronger is the price fluctuations on the sunflower and other agricultural products, the more powerful is their influence on the formation of financial results of the industries with the high capital intensity of production and with a larger share of the fixed costs in the total production costs. In its turn the better infrastructure support for the sunflower seed market and the use of the forward operations allow to level the negative multiplicative effect of the operational leverage on the formation of the financial results of this industry. The latter determines the necessity to accelerate the development of the infrastructural segments of the agrarian market which are not suitable for the forward operations. The results of the study are used in developing the recommendations regarding the management of the agricultural enterprises expenses.

scholarly journals Cost Analysis of Furniture Production: A Case Study at Mebel Barokah 3, Marga Agung Village, Lampung Selatan

2020 ◽  
Vol 8 (2) ◽  
pp. 207
Author(s):  
Naili Rahmah ◽  
Hari Kaskoyo ◽  
Sumaryo Gito Saputro ◽  
Wahyu Hidayat
Keyword(s):  
Production Costs ◽  
Cost Ratio ◽  
Total Production ◽  
Fixed Costs ◽  
Total Revenue ◽  
Business Sustainability ◽  
One Year ◽  
Production Period ◽  
Financial Losses

Analysis of production costs and revenues is important to reduce the risk of financial losses and increase company profits. The results of this analysis can be used as a reference in determining policies that can determine the direction of company development. However, many small and medium-sized enterprises (SMEs) have not done a cost and revenue analysis, which can affect the company's sustainability in the future. The objective of this study was to analyze the total production costs and revenues of an SME in a one-year production period (August 2018 – July 2019). The study was conducted by calculating fixed costs and variable costs at Mebel Barokah 3, an SME that produces furniture based on orders. The total revenue, revenue-cost ratio (R/C), and the break even pont (BEP) were also calculated. The results showed that the total production cost was IDR 455.855.730/year and the total revenue was IDR 89.794.270/year. The value R/C reached 1,19 and the value of BEP reached IDR 211.644.908/year. The values indicated that this business was economically profitable and reached BEP at the sales of IDR 211.644.908/year. The company should consider the costs incurred, improve work efficiency, and expand the market to achieve business sustainability in the future.Keywords: furniture, income, production costs, revenue, small and medium-sized enterprise

scholarly journals Production Costs of Field-grown Cercis canadensis L. ‘Forest Pansy’ Identified during Life Cycle Assessment Analysis

HortScience ◽  
2014 ◽  
Vol 49 (5) ◽  
pp. 622-627 ◽  
Author(s):  
Charles R. Hall ◽  
Dewayne Ingram
Keyword(s):  
Life Cycle Assessment ◽  
Life Cycle ◽  
Cultural Practices ◽  
Production Systems ◽  
Production Costs ◽  
Labor Costs ◽  
Post Harvest ◽  
Cercis Canadensis ◽  
Transport Distance ◽  
Short Run

University researchers have recently quantified the value of carbon sequestration provided by landscape trees (Ingram, 2012, 2013). However, no study to date has captured the economic costs of component horticultural systems while conducting a life cycle assessment of any green industry product. This study attempts to fill that void. The nursery production system modeled in this study was a field-grown, 5-cm (2-in) caliper Cercis canadensis ‘Forest Pansy’ in the Lower Midwest. Partial budgeting modeling procedures were also used to measure the sensitivity of related costs and potential benefits associated with short-run changes in cultural practices in the production systems analyzed (e.g., transport distance, post-harvest activities, fertilization rates, and plant mortality). Total variable costs for the seedling and liner stages combined amounted to $2.93 per liner, including $1.92 per liner for labor, $0.73 for materials, and $0.27 per liner for equipment use. The global warming potential (GWP) associated with the seedling and liner stages combined included 0.3123 kg of carbon dioxide equivalents (CO2e) for materials and 0.2228 kg CO2e for equipment use. Total farm-gate variable costs (the seedling, liner, and field production phases combined) amounted to $37.74 per marketable tree, comprised of $9.90 for labor, $21.11 for materials, and $6.73 for equipment use, respectively. However, post-harvest costs (e.g., transportation, transplanting, take-down, and disposal costs) added another $33.78 in labor costs and $27.08 in equipment costs to the farm-gate cost, yielding a total cost from seedling to end of tree life of $98.60. Of this, $43.68 was spent on labor, $21.11 spent on materials, and $33.81 spent on equipment use during the life cycle of each marketable tree. As per an earlier study, the life cycle GWP of the described redbud tree, including greenhouse gas emissions during production, transport, transplanting, take-down, and disposal, would be a negative 63 kg CO2e (Ingram et al., 2013). These combined data can be used to communicate to the consuming public the true (positive) value of trees in the landscape.

scholarly journals Agronomical performance and profitability of exploitation systems in four rubber tree clones in São Paulo state

Bragantia ◽  
2010 ◽  
Vol 69 (4) ◽  
pp. 843-854 ◽  
Author(s):  
Juliano Quarteroli Silva ◽  
Paulo de Souza Gonçalves ◽  
João Alexio Scarpare Filho ◽  
Reginaldo Brito da Costa
Keyword(s):  
Cultural Practices ◽  
Block Design ◽  
Rubber Tree ◽  
Sao Paulo ◽  
Production Costs ◽  
Total Production ◽  
São Paulo ◽  
Paulo State ◽  
Randomized Block Design ◽  
São Paulo State

The exploitation or tapping of the rubber tree, Hevea brasiliensis (Willd. ex Adr. de Juss.) Muell. Arg. is one of the most important cultural practices in determining useful life, yield and accounts for a major part of the total production costs in rubber farming. The objective of this work was to evaluate yield performance and economic aspects of rubber tree clones submitted to diverse tapping systems. The trial was placed in Guararapes city, São Paulo State, Brazil, in a randomized block design with split-plot in time. The plots consisted of the IAN 873, PR 261, RRI M 600 and RRI M 701 clones. The tapping systems consisted the subplots, where: ½S = tapping of half spiral cut; d/2, d/3, d/4, d/5 and d/7 = tapping every 2, 3, 4, 5 and 7 days, respectively; 11 m/y = tapping during eleven months per year; ET = ethephon (stimulant); Pa = panel application; La = lace application; 8/y = eight applications per year. The five experimental years were the sub-subplots and the ½S d/2 system was used as control. The analyzed variables were girth, dry rubber yield, tapping panel dryness and economic profitability. The ½S d/3 ET 2.5% and ½S d/4 ET 2.5% tapping systems provide the highest yield and profitability per hectare per year for the RRI M 600 and PR 261 clones. For the IAN 873 and RRI M 701 clones the yield superiority occurs in high tapping frequency; however the best profitability is obtained in the ½S d/7.ET 2.5% system.

scholarly journals Analisis Break Even Point Penambangan Sirtu PT. Klawafun Alam Lestari Papua Barat

2019 ◽  
Vol 2 (2) ◽  
pp. 76-83
Author(s):  
Fernando Nanlohy ◽  
Juanita R. Horman
Keyword(s):  
Quantitative Method ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Fixed Costs ◽  
Labor Costs ◽  
Capital Costs ◽  
Papua Barat ◽  
Break Even Point

This study aims to analyze Break Even Point of mining of sirtu at PT. Klawafun Alam Lestari Provinsi Papua Barat. The method used in this research is quantitative method. Break Even Point shows the point where income is equal to cost. Intended costs are variable costs and fixed costs. Where fixed costs consist of capital costs and labor costs, while variable costs consist of production costs. From the results of data collection and calculation, the fixed cost is Rp. 9,501,158,600 and variable cost of Rp. 48,972/m3, at the selling price of sirtu Rp. 150.000/m³. From the analysis, Break Even Point of mining of sirtu is obtained when the minimum mining production reaches 94,045 m³/year with an income of Rp. 14,106,720,810.07/year.

scholarly journals Pengembangan Model Economic Production Quantity Mengakomodasi Continue dan Discrete Demand serta Kebijakan Rework Secara Simultan

2020 ◽  
Vol 1 (1) ◽  
pp. 8
Author(s):  
Nurike Oktavia ◽  
Henmaidi Henmaidi ◽  
Prima Fithri
Keyword(s):  
Geometric Mean ◽  
Mathematical Formulation ◽  
Production Costs ◽  
Production Cycle ◽  
Total Production ◽  
Inventory Costs ◽  
Economic Production Quantity ◽  
Economic Production ◽  
Epq Model ◽  
Production Quantity

Inventory of finished goods needs to be planned and controlled regularly. Fulfilling customer demand whenever and wherever is the main purpose of the supply. This issue is related to production activities. Many companies use the Economic Production Quantity (EPQ) Model in determining the size of their lot productions. This model is able to show how to minimize total production costs by reducing inventory costs. Customer behavior at PT XYZ makes product delivery divided into 2 types. The first type, finished goods is sent continuously in small amounts called continue demand. The second type, products is sent between certain time intervals in large quantities called discrete demand. Basic EPQ Model’s parameters do not accommodate a system like this. In addition, PT XYZ requires rework for products that do not pass the quality test. Therefore, this research was developed to formulate EPQ model that can accommodate two types of demand, continue and discrete, as well as the existence of rework policy. This study tries to provide another approach in solving the derivation problem using the "Arithmetic-Geometric Mean" method. The results of this study will display a mathematical formulation to find the optimal production cycle time for PT XYZ. Numerical examples are discussed to show practical models.

scholarly journals Samsun İli Bafra İlçesinde İkinci Ürün Silajlık Mısır Üretiminde Toplam Masraf, İş Gücü Gereksinimi ve İş Başarılarının Belirlenmesi

2016 ◽  
Vol 4 (12) ◽  
pp. 1149
Author(s):  
Taner Yıldız
Keyword(s):  
Corn Silage ◽  
Production Costs ◽  
Total Production ◽  
Fixed Costs ◽  
Agricultural Enterprises ◽  
Best Value ◽  
Human Labour ◽  
Labour Requirement ◽  
Labour Power ◽  
Flat Ground

This study was completed with the aim of determining work efficiencies, labour requirement, and total cost of second fodder corn silage agricultural enterprises on flat ground in Bafra district of Samsun province. According to the results, total variable and fixed costs were calculated 2827.80 TL ha-1 and 4224.60 TL ha-1. The shares of variable and fixed costs in total production costs were determined 40.10% and 59.90%, respectively. Land hire had 24.70% as the highest share in fixed costs while the highest share for variable costs were observed in fertilization (10.30%) and spraying (7.00%). The highest and the lowest unit of labour requirements (units of human labour power, h ha–1) were obtained for harvesting processes (4.28 h ha-1) and spraying (2.35 h ha-1), respectively. In terms of work efficiencies, the best value was determined (0.53 ha h-1) for the transporting processes.

scholarly journals Alabalık İşletmelerinin Ekonomik Yapısı ve Sorunları: Fethiye İlçesi Örneği

2017 ◽  
Vol 5 (1) ◽  
pp. 33
Author(s):  
Hicran Ekmekci ◽  
Mevlüt Gül
Keyword(s):  
Foreign Capital ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Technical Knowledge ◽  
Total Production ◽  
Face To Face ◽  
Feed Cost ◽  
Market Situation ◽  
Feed Costs

In this study, economic structure and problems of trout enterprise were analysed in Fethiye district. It was aimed to determine the input of enterprises engaged in aquaculture at the Fethiye district, calculation of the economic situation, investigation of the market situation and determine problems. In addition possible solutions were tried to be to problems. In the district, it was interviewed with 17 trout enterprises. Data were collected with interviewing face to face by questionnaires. These data was analysed by MS Excel and SPSS programmes. 52.9% of the enterprises were established in the foothill, 35.3% were in open field and 11.8% were established in between valleys. 58.8% of these enterprises were individual enterprises, %17.6 was simple partnership and 23.5% were commercial partnership. The most shares in the active capital were constituted working capital with a rate of 70.3% whereas the share of landlord’s capital was 29.7%. The share of own capital in passive capital was 93.9% and the usage of foreign capital was low (6.1%). The share of variable cost was 83.6% while fixed cost was 16.4% in the total production cost. The main problem of enterprises was the rise of feed costs. A feed cost was found to constitute 63.4% of total production costs. Producers should be given support in terms of technical knowledge and efforts to raise awareness of local people and consumers should be made.

scholarly journals APLIKASI BREAK EVEN POINT PADA PEMBUATAN ROTI Studi Kasus: Usaha Kecil Menengah (UKM) Roti (Rotiku Rotimu) Desa Babakan

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Made Wijana ◽  
A.A. ALit Triadi ◽  
Muhammad Kholiq
Keyword(s):  
Raw Materials ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Total Production ◽  
Fixed Costs ◽  
Business World ◽  
Fierce Competition ◽  
Break Even Point ◽  
The Cost

In recent years many companies both micro and macro level national and international emerging. As UKM (Usaha Kecil Menengah) have an important role in opening new jobs and boost economic growth of a region. With the development of business world has been brought towards the increasingly fierce competition. That businesses are required to conduct an economic analysis that can help entrepreneurs to consider actions proposed in choosing the alternatives or strategic decision.This research aimed to analyze the feasibility of the operation of UKM bread (my bread your bread) Babakan Village by using BEP (Break Even Point).Location research Babakan Village, District Cakranegara, West Lombok. By collecting  various kinds of costs of making bread among other fixed costs and variable costs as well as to record income from the sale of bread in a period of 1 year. Examples of fixed costs is the cost of equipment, maintenance costs, the cost of building and examples of variable costs is the cost of raw materials, the cost of operation of the device, the cost of salaries, the cost of packaging.The results of this research indicate that UKM income Bread (my bread your bread) for 1 year is Rp. 912,000,000.00 of the total production of 1.14 million pieces of bread. This UKM bread achieve the BEP (Break Even Point) occurred in the month 4th at a fixed cost is Rp.30,250,733,33 and VC (Variable Cost) is Rp.212,240,114,71 on the amount of bread produced 303114 fruit bread with a TC (total cost) Rp.242,490,848.04. So that UKM Bread (my bread your bread) feasible to be operated. With the increase in the selling price of Rp.850.00 fried bread resulting increase in profit of Rp57,000,000.00 while the selling price of Rp.750.00 fried bread resulted in a decrease in profit of Rp.57,000,000.00 while equally produce 1.14 million pieces bread. By lowering the variable costs, employers can accelerate the achievement of breakeven levels (Break Even Point).

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