scholarly journals İzmir İlinde Süt Sığırcılığı İşletmelerinin Ekonomik Analizi

2020 ◽  
Vol 8 (10) ◽  
pp. 2236-2242
Author(s):  
Nursel Koyubenbe
Keyword(s):  
Large Scale ◽  
Production Costs ◽  
Small Scale ◽  
Fixed Costs ◽  
Net Profit ◽  
Production Value ◽  
Feed Costs ◽  
Cattle Breeders ◽  
Daily Milk Yield ◽  
Production Period

This study aimed to analyze the economic structure of dairy cattle farms, which were members of the Cattle Breeders’ Association in İzmir Province. For this purpose, Ödemiş, Tire, Bayındır and Kiraz districts of İzmir province were included in the study. The main material of the study consisted of data obtained from the farmers through the questionnaire. The data belongs to the 2017 production period. The number of farmers interviewed was determined as 67 by proportional sampling method. When the data were being analyzed, farms were evaluated in three groups depending on their size. According to farm groups, number of cows, respectively, was 5-14, 15-49 and over 50. In the farms surveyed, the average number of animals was 49 heads, the number of milked animals was 22 heads, the daily milk yield was 22 kg and the lactation yield was 7,123 kg. The total active capital of the farms was $373,449 and the share of animal capital in active capital was 22%. Total variable costs per farm were $44,599, fixed costs were $15,605 and production costs were $60,204. Variable costs constituted 74% of the production costs. The share of feed costs in variable costs was 78%. Gross production value was calculated as $67,211. The share of milk sales in gross production value was 61%. Average gross profit per farm is estimated as $22,612, net profit as $7,007 and proportional profit as 12%. It has been revealed that the net profit and proportional profit of small farms were negative. As a result, it can be said that the profitability level of medium and large-scale farms is high, whereas small scale farms meet with loses in the research region.

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

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 Adoption of Vietnamese Good Agricultural Practices (VietGAP) in Aquaculture: Evidence From Small-Scale Shrimp Farming

2022 ◽  
Vol 34 (4) ◽  
Author(s):  
NGUYEN THI KIM QUYEN ◽  
◽  
TRAN THI BACH YEN ◽  
ANNA KARIA LERØY RIPLE
Keyword(s):  
Cost Benefit Analysis ◽  
Agricultural Practices ◽  
Shrimp Farming ◽  
Production Costs ◽  
Farm Size ◽  
Small Scale ◽  
Good Agricultural Practices ◽  
Cluster Membership ◽  
Net Profit ◽  
Shrimp Farms

The increasing demand by international customers for high-quality shrimp products has led to the introduction of various certificates of traceability intended to validate quality products in Vietnam. The Vietnamese good agricultural practices (VietGAP), better known in aquaculture as the Vietnamese good aquaculture practices, has emerged as a reliable certificate for small-scale farmers and a prerequisite for international certification. This study investigates factors affecting applications for VietGAP by small-scale shrimp farmers in Vietnam. Cost-benefit analysis and binary logistic regression approaches were used to categorise shrimp farms with and without VietGAP certification. Findings indicated that while the adoption of VietGAP raised production costs by 14.5 %, it could increase net profit by up to 22 %. The increase in net profit is from increased productivity and antibiotics and chemical-free products in shrimp farming, helped fetch better prices. The results also revealed three factors that positively influenced the farmers’ decision to acquire VietGAP; education, farm size, and production system. Shrimp farmers with longer schooling years, larger farms, and those who possess cooperative/farming cluster membership are more likely to acquire VietGAP certification. The results imply that the VietGAP certification should be better promoted to cooperative production forms of farming, by strengthening the schooling year of farmers and increasing awareness of VietGAP certification to farmers who operate shrimp farms of 5,000–9,000 m2.

scholarly journals Cost and profit conditions in the Hungarian intensive apple production

2007 ◽  
Vol 13 (3) ◽  
Author(s):  
F. Apáti ◽  
X. Wang ◽  
J. Racskó
Keyword(s):  
Data Collection ◽  
Food Quality ◽  
High Standard ◽  
Production Costs ◽  
Average Case ◽  
Net Profit ◽  
Production Value ◽  
Apple Production ◽  
The Cost ◽  
Standard Production

In this study I investigated the cost and profit conditions and the efficiency of intensive, qualitative apple production on the basis of a data collection carried out in ventures of high standard production. I concluded that the intensive apple production has an extremely high cost requirement, the production costs are approximately 1500 to 1600 thousand HUF per hectare. In an average case, a production value of 2000 thousand HUF per hectare may be reached, which may fluctuate in a wide interval during the years. Considering the above mentioned, a net profit of 400 to 500 thousand HUF may be realized in one hectare. It should be highlighted that regarding the present marketing conditions, realizing the appropriate profit may be expected only by producing 30 to 40 tons per hectare yields and 80 to 90% food quality ratio.

scholarly journals Uşak İli Süt Sığırı Yetiştiriciliğinin Mevcut Durumu Sorunları ve Çözüm Önerileri

2019 ◽  
Vol 7 (12) ◽  
pp. 2198
Author(s):  
Sibel Alapala Demirhan ◽  
Mevlüt Yenilmez
Keyword(s):  
Dairy Cattle ◽  
Milk Yield ◽  
Large Scale ◽  
Family Type ◽  
Small Scale ◽  
Current State ◽  
A Value ◽  
Multi Stage ◽  
Dairy Cattle Breeding ◽  
Daily Milk Yield

In this study, it was aimed to determine the organizational structure, current state and problems of the dairy cattle breeding enterprises in the province of Uşak and to develop solutions to these problems according to the number of cattle they have. In the study, a questionnaire consisting of 95 questions was applied to 165 enterprises owners selected by multi-stage random sampling method and the obtained data were evaluated with the help of SPSS program package. Enterprises are grouped by animal assets; the enterprises having 1-9 heads cattle were classified as the first group, the enterprises having 10-20 heads cattle were classified as the second group and the enterprises having 21 heads and more cattle were classified as the third group. It was found that the daily milk yield varies significantly among the groups. It was determined that 16.80 kg/day in the 1st group, 19.50 kg/day in the 2nd group and 22.60 kg/day milk yield was obtained in the 3rd group. It was determined that many activities and parameters related cattle production in the 3rd group are highly good. However, it was determined that the main problems experienced particularly in small-scale enterprises are the supply of concentrate feed and coarse fodder, high cost of basic inputs such as feed and failure in marketing the produced products at a value price. It can be suggested that if the feed intake is supplied within the organization and the produced products are directly marketed, then these problems can be alleviated. It has been determined that dairy cattle businesses, which are mostly small scale family type enterprises in Uşak province, should be developed to large scale commercial enterprises where intensive production is carried out by providing various incentives and support.

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 Economic Efficiency On Overseeding Grasslands From Preajba - Gorj County In 2014

2015 ◽  
Vol 67 (1) ◽  
pp. 19-24
Author(s):  
Medelete Dragoş Mihai ◽  
Pânzaru Radu Lucian
Keyword(s):  
Economic Efficiency ◽  
Red Clover ◽  
Production Costs ◽  
Organic Fertilizers ◽  
Mineral Fertilizers ◽  
First Year ◽  
Fixed Costs ◽  
Net Profit ◽  
Rate Of Profit ◽  
Strategic Project

Abstract This study was achieved using the support of strategic project “Support Scholarships University in Romania by the European Doctoral and Post-doctoral (SCHOLARSHIPS DOC-POSTDOC)”, ID 133255. The paper emphasizes the importance of meadows and hayfields production, considering that their value can be increased using over-seeding and organic-mineral fertilizers. Experience is located in the Experimental Center for Meadows Culture -Preajba, Gorj County, on natural meadow of Agrostis capillaris, over-seeded with Red clover. The production have increase with fertilizer dose, but maximum economic efficiency was found on variant that use only organically fertilizer. It should be noted that organic fertilizers are used in the first year only partially by plants. The indicators of economic efficiency used are: raw product, variable costs, fixed costs, production costs, and the indices: total expenditure rate of profit, income taxes, net profit and net profit rate.

scholarly journals Hatay İlinde Meyve Fidanı Üreten İşletmelerin Ekonomik Analizi

2015 ◽  
Vol 3 (8) ◽  
pp. 680
Author(s):  
Nuran Tapkı ◽  
Faruk Emeksiz ◽  
Erdal Dağıstan
Keyword(s):  
Production Capacity ◽  
Selling Price ◽  
Fixed Costs ◽  
Face To Face ◽  
Agricultural Income ◽  
Net Profit ◽  
Production Value ◽  
The Cost ◽  
Full Count ◽  
Group 1

In this study, examined the economic analysis of fruit sapling producing enterprises in Hatay Province. The data were obtained from 92 enterprises by the method of full count and face to face with producers. Enterprises were classified as three groups according to the production capacity of fruit sapling trees. First group (1 to 50.000 number sapling), second groups (50.001 to 100.000 number sapling) and third group (more than 100.000 number sapling).The average gross production value is 590.083 TL in enterprises and fruit sapling sales account for 75.38% of the gross production value in enterprises. Gross output, net profit and agricultural income are calculated as 593.108 TL, 365.200 TL and 411.980 TL. In addition to the average fixed costs and variable costs are found as 80.828 TL and 109.842 TL in enterprises respectively. Also, the cost of per sapling and selling price of saplings were calculated as 1.87 TL and 3.36 TL. As a result, net margin is higher in III. group enterprises which have more production capacity than the others.

scholarly journals Economic Analysis of Dairy Cattle Enterprises: The Case of Konya Province

2017 ◽  
Vol 9 (2) ◽  
pp. 263-273 ◽  
Author(s):  
Cennet Oğuz ◽  
Aysun Yener
Keyword(s):  
Dairy Cattle ◽  
Research Field ◽  
Variable Cost ◽  
Fixed Cost ◽  
Sale Price ◽  
Net Profit ◽  
Production Value ◽  
Low Levels ◽  
Daily Milk Yield ◽  
Voluntary Basis

Abstract This study evaluates the economic activity results of dairy cattle enterprises in Konya Province. The data used in the research was obtained through questionnaire technique from 125 dairy cattle enterprises which were determined with stratified random sampling method on a voluntary basis. The total active captial of the enterprises are $845,330.85 and the share of animal capital is 26.27%. Average cattle number in the enterprises have been determined to be 104.95 heads, cow number is 61.22 heads per farm while average daily milk yield in the enterprises is determined as 27.45 lt/head for milker cows. The total average variable cost in dairy cattle enterprises is calculated to be $104,235.23 and the sum of all fixed cost is $40,496.15. The share of feed cost in variable costs is 84.33%. Gross Production Value (GPV) is $194,759.57 and 85.08% of this value is from milk and milk products. Gross profit per enterprise is $90,524.34 and net profit is $50,028.19. In the study, the milk cost is calculated at $0.31/lt. Sale price of milk of enterprises is $0.42/lt in 2015. In the research field, economic profitability of enterprises is calculated at 2.04% and financial profitability is calculated at 2.02%. As a result of the research, the greatest problems of dairy cattle enterprises are identified as supplying of roughage and concentrate feed, low levels of organization, low number of milked stocks, and taking individual actions against the market.

scholarly journals Effect of Broiler Prices on Logistics and Supply Chains In Developing The Poultry Industry In Egypt

2021 ◽  
Vol 8 (11) ◽  
pp. 246-264
Author(s):  
Gaber Ahmed Bassyouni Shehata ◽  
Abd El-Kareem E. Abd El-Kawy ◽  
Hanan A. Zahran ◽  
Ehab M. Kamal
Keyword(s):  
Production Costs ◽  
Increasing Returns ◽  
Fixed Costs ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Broiler Production ◽  
Net Profit ◽  
Poultry Farms ◽  
Main Variable ◽  
Livestock Development

This study aimed to study the effect of changes of broiler prices on the profitability of broiler logistics under Egyptian conditions. This study was undertaken during the period 2016 – 2020 on random cycles of both broiler and layer farms in three different provinces which were Menofia, Kaliobia and Giza. The data were collected from a cross-sectional survey on the broiler and during the data collection the researcher was contact with the poultry holders and managers. The data were collected from the accurate records which available in the poultry farms of the study areas and from the structured questionnaires methods which established by the researcher and admitted to the farmers during the time of interview, also, the data collected from the Agricultural Directorates of governorates,  Livestock development sector and Economic Affairs Sector. The data includes data about logistics costs, returns and net prpfits of broiler production, the data were analyized statistically and economically. The price of  broilers considered as the main variable affecting the profitability of broiler production farms.  The price of poultry affected by the costs of production costs that includes variable and fixed costs The results, concluded that, the higher prices of  broiler prices observed during the years 2018, 2019 and 2020 than that of years 2016 and 2017 and in winter seasons than the summer seasons. The increasing of  broiler prices causes increasing returns level for broiler sales, the summer seasons achieved a higher net profit than the winter seasons due to increasing the level of production costs in winter seasons than the summer seasons.

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