scholarly journals Self-sufficiency as an object of management in the system of economic support of forestry enterprises

2021 ◽  
pp. 77-83
Author(s):  
М.I. Pyrshin
Keyword(s):  
Economic Activity ◽  
Value Added ◽  
General System ◽  
Labor Cost ◽  
Added Value ◽  
Net Income ◽  
Internal Factors ◽  
Self Sufficiency ◽  
Economic Support ◽  
Forest Enterprises

The article investigates the essence of the concept of «self-sufficiency» of the state of the enterprise development. The main characteristics and conditions of economic activity functioning are offered. On the basis of the conducted analysis the external and internal factors that negatively affect the level of self-sufficiency of forestry enterprises are determined. It is established that today, most forest enterprises have a very low level of the management efficiency in terms of profits, investment formation due to depreciation policy and labor cost indicators. At the same time, in relative terms, this sector of the economy is characterized by the highest tax burden due to the payment of rent for special use of forest resources and payments from profits on two calculations of the general system of taxation and deductions from net income for state-owned enterprises. Summarizing the results of scientific research and applying content analysis, it is proposed to define the essence of the concept of «self-sufficiency» of forest enterprises as their ability to maintain and strengthen stable positions in certain market segments, optimize performance indicators that form added value and its structural elements on the level of systematic independent investment opportunity, and ensure the development of the relations of expanded reproduction of economic activity on the basis of rational use of its potential, as well as the creation of conditions for its increase. It is proposed to use the model of factor analysis of the ratio of value added, labor cost and net income to assess the level of self-sufficiency of forestry enterprises.

scholarly journals Types and forms of the enterprise’s self-sufficiency demonstration

2021 ◽  
pp. 48-55
Author(s):  
М.I. Pyrshin
Keyword(s):  
Economic Activity ◽  
Full Employment ◽  
Added Value ◽  
Species Differentiation ◽  
Net Income ◽  
Specific Content ◽  
Self Sufficiency ◽  
The Status ◽  
Forest Enterprises ◽  
Low Efficiency

The article investigates the essence of the concepts of types and forms of self-sufficient development of enterprises, proposes their main characteristics and conditions of economic activity. It is established that today, most forest enterprises show a very low efficiency level in terms of profits, investment, labour costs and rising business values. It is expedient to carry out species differentiation of self-sufficiency of the enterprise according to time signs of estimation. In the managerial sense, it allows us to distinguish retrospective, budgetary, current and strategic self-sufficiency, which characterize the economic development in the past, what it should be, what it is now and will be in the future. Depending on the manifestation of types of self-sufficiency, it is divided into the following forms: implemented; normally stable; exemplary; dynamic; prognostic. The form of representation of the level of self-sufficiency should be understood as a manifestation of its specific content, which is an object characterized by a system of indicators that serve as an analytical basis for making appropriate management decisions. Resources that meet the consumer needs of the technological process of economic activity are essential for ensuring self-sufficiency. To do this, it is necessary to determine the status of resources from the standpoint of their participation in the process of obtaining values and added value, expanded innovation and growth of the market value of the enterprise. The efficiency of resource participation in ensuring self-sufficiency of enterprises involves achieving their full employment and full management on the basis of the most necessary activities in assessing the formation of the maximum ratio between net income and the cost of obtaining it.

Transformasi Sistem Pencatatan Keuangan Dalam Meningkatkan Daya Saing Usaha Mikro Abon Ayam 'Amanah' Kediri

2021 ◽  
Vol 10 (1) ◽  
pp. 1-12
Author(s):  
Lokita Rizky Megawati ◽  
Hanif Fajar Ramadani ◽  
M Syamsul Ma'arif
Keyword(s):  
Value Added ◽  
Recording System ◽  
Added Value ◽  
Net Income ◽  
Manufacturing Companies ◽  
Economic Stability ◽  
Financial Reports ◽  
Personal Finances ◽  
Business Conditions ◽  
Capital Value

ABSTRACTThe existence of MSMEs plays an important role because they are proven to have contributed significantly to the economic stability of a country and were able to survive, especially after the economic crisis. On the other hand, MSMEs also face many problems, one of which is that there is no separation of business finances with personal finances, so that recording financial reports remains a problem for MSMEs players. This study aims to identify the condition of financial records and create an appropriate financial recording system, as well as to analyze changes in financial records and their impact on the Abon Ayam 'Amanah' micro business in increasing competitiveness. Data analysis uses accounting recording systems for manufacturing companies and trading companies. The results showed that the Abon Ayam 'Amanah' micro business had not recorded business finances based on accounting principles so that it could not know the costs in detail. Therefore, financial records are prepared based on evidence of transactions and adjusted to business conditions. After applying a simple accounting-based financial recording system, business owners can identify changes in capital value, added value of assets, cost of goods manufactured, and net income during the observation period. The strategy so that the Abon Ayam 'Amanah' micro business can increase competitiveness is to record more informative financial reports, better business planning, control in managing capital, and business development. ABSTRAKKeberadaan UMKM memegang peranan penting karena terbukti memberi kontribusi yang cukup signifikan terhadap stabilitas ekonomi suatu negara dan mampu bertahan terutama pasca krisis ekonomi. Disisi lain UMKM juga menghadapi banyak masalah, salah satunya yaitu tidak adanya pemisahan keuangan usaha dengan keuangan pribadi, sehingga pencatatan laporan keuangan tetap menjadi masalah bagi pelaku UMKM. Penelitian ini bertujuan untuk mengidentifikasi kondisi pencatatan keuangan dan membuat sistem pencatatan keuangan yang tepat, serta menganalisis perubahan pencatatan keuangan dan dampaknya pada usaha mikro Abon Ayam ‘Amanah’ dalam meningkatkan daya saing. Analisis data menggunakan sistem pencatatan akuntansi untuk perusahaan manufaktur dan perusahaan dagang. Hasil penelitian menunjukkan bahwa usaha mikro Abon Ayam ‘Amanah’ belum mencatat keuangan usaha berdasarkan kaidah akuntansi sehingga tidak dapat mengetahui biaya-biaya secara rinci. Oleh karena itu, disusunlah pencatatan keuangan berdasarkan bukti transaksi dan disesuaikan dengan kondisi usaha. Setelah diterapkannya sistem pencatatan keuangan sederhana berbasis akuntansi, pelaku usaha dapat mengidentifikasi perubahan nilai modal, pertambahan nilai aset, harga pokok produksi, dan laba bersih selama periode pengamatan. Strategi agar usaha mikro Abon Ayam ‘Amanah’ dapat meningkatkan daya saing adalah dengan melakukan pencatatan laporan keuangan yang lebih informatif, perencanaan usaha yang lebih baik, pengendalian dalam mengelola modal, dan pengembangan usaha.

scholarly journals ANALISIS AGROINDUSTRI LEMPUK DURIAN DI DESA SELATBARU KECAMATAN BANTAN KABUPATEN BENGKALIS

2021 ◽  
Vol 35 (2) ◽  
pp. 93-106
Author(s):  
Dora Felicita Dongoran ◽  
Sisca Vaulina
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Survey Methods ◽  
Economic Value ◽  
Value Added ◽  
Production Costs ◽  
Added Value ◽  
Small Scale ◽  
Net Income ◽  
Supporting Materials

Agroindustry is an activity of processing agricultural products to be semi-product or product that has economic value. The purpose of this study was to determine the characteristics of entrepreneurs and agroindustry business profiles of lempuk durian, the use of raw materials, supporting materials, labor, processing technology, and production processes of lempuk durian, the poduction costs, income, efficiency and added value of lempuk durian, and marketing of durian products. The study used survey methods located in Selatbaru Village, Bantan District, Bengkalis Regency, Riau Province. A total of 4 craffsmen was selected as respondents by the census.  The data were analyzed by qualitative descriptive and quantitative descriptive approaches. The results showed that the lempuk durian craffsman averaged 47 years old, 12 years old education, 14 years of business experience, and 5 person of family member.  Agroindustry profile of lempuk durian was a small-scale industry category. The use of raw materials consisted of durian meat and supporting materials such as sugar, firewood, plastic packing, bunch, string, label, isolation, solar, and gas cylinders. The average use of fixed costs was IDR 1,968,633 per production process, production costs was IDR 15,886,133 per production process, gross income was IDR 26,937,500 per production process and net income was IDR 11,051,367 per production process and RCR value was 1.70 with value-added IDR 51,016. The marketing of lempuk durian had two marketing channels.

scholarly journals ENTERPRISE`S ACTIVITIES MONITORING IN STRATEGIC MANAGEMENT

2019 ◽  
pp. 127-131
Author(s):  
Т. Vasilyeva ◽  
S. Lyeonov ◽  
N. Antoniuk ◽  
O. Tverezovska
Keyword(s):  
Economic Activity ◽  
Financial Stability ◽  
Value Added ◽  
Added Value ◽  
Economic Activities ◽  
Method Of Calculation ◽  
Strategy Of Development ◽  
Financial Condition ◽  
A Minor ◽  
Key Indicators

The article deals with the questions of formation of monitoring key indicators of enterprise financial and economic activity mechanism. Emphasized that the provision of adequate conditions for sustainable development and preservation of financial stability of domestic enterprises in today's economic realities require continuous monitoring of the main indicators of their activity, including the estimation of the financial condition of the company and its investment attractiveness. Analyzed one of the major domestic problems of the Ukrainian economy as the underfunding of the real sector of the economy is the result of the processes of financialization and globalization of world capital. It is proved that for today there is a necessity of formation of the mechanism of monitoring of key indicators of financial and economic activities of enterprises, the results of which can be applied for development of strategy of development of separate entity. The results of the analysis of the dynamics of direct investments into the economy of Sumy region showed a general decrease in volume and a minor volume of investments in the industry compared to other industries. The results of the study identified the key 2 indicator - investment attractiveness of the enterprise and the dynamics of added value and establishing acceptable for a specific enterprise corridor variations AV. Monitoring of such deviations in the dynamics will allow us to have adequate information to identify trends for future development of the enterprise. The article presents the method of calculation of added value based on the financial statements, which is one of the key indicators in predicting trends in the development of the enterprise. Keywords: monitoring, strategic development, financial and economic activity of the enterprise, investment attractiveness, value added, labor productivity, financial status, managerial decisions, forecasting of enterprise development.

scholarly journals Comparison of Income Statement Approach and Shari'ate Value Added Statement Approach in Assessing the Financial Performance of Islamic Banks in Indonesia

2016 ◽  
Vol 4 (2) ◽  
pp. 115
Author(s):  
Agus Faisal
Keyword(s):  
Financial Performance ◽  
Value Added ◽  
Sampling Technique ◽  
Added Value ◽  
Financial Ratios ◽  
Analysis Tool ◽  
Islamic Banks ◽  
Net Income ◽  
Return On Equity ◽  
Income Statement

The purpose of this study is to comparison in financia performance of Islamic banks in Indonesia by using the Income Statement (IS) approach and Shari'ate Value Added Statement (SVAS) approach. The type of research is quantitative, sample using a purposive sampling technique with the criteria of Islamic banks in Indonesia the which presents a financial annual report the period 2008-2012. Financial ratios used consisted of Return On Asset (ROA), Return on Equity (ROE), the ratio between the total net income by total productive assets (LBAP), Net profite Margin (NPM), and Operating Expense to Operation Income (OEOI), Analysis tool used to prove the hypothesis of this study is an independent sample t-test and Mann Whitney U. The result Showed that the average financial ratios (ROA, ROE, LBAP, NPM and OEOI) there are differences singnificant between the model of  IS and SVAS. Differences in the ratio of financial performance is due to the differences in the design of the presentation and disclosures relating to profit and added value. Income Statement "IS" looked at  income as profit, whereas the Shari'ate Value Added Statement "SVAS" looked at income as an added value.

scholarly journals THE SPREADING OF SMALL BUSINESS AND THE DYNAMICS OF WAGE SHARE IN THE VALUE ADDED BY SECTORS IN THE UKRAINIAN ECONOMY

2021 ◽  
Vol 5 (40) ◽  
pp. 556-568
Author(s):  
I. Verkhovod ◽  
D. Grybova ◽  
K. Chernenko ◽  
L. Khitsenko ◽  
S. Biliaiev ◽  
...  
Keyword(s):  
Small Business ◽  
Economic Activity ◽  
Positive Impact ◽  
Value Added ◽  
Jel Classification ◽  
Social Consequences ◽  
Added Value ◽  
Economic Activities ◽  
General Number ◽  
The Impact

Abstract. The article has been devoted to the assessment of the impact of the spreading of the small business on the position of the employees in the relationship of the distribution of the added value. It has been researched how the potential of the small business as for the mitigation of the negative social consequences of the deterioration of the macroeconomic situation has been realized in the different types of the economic activity. As the indicator of the spreading of the small business, the part of the small business in the general number of the employees has been used. As the indicator for the assessment of the position of the employees, it is the part of the wages consisting of the added value. The limitation of the domestic statistics does not allow modeling the dependence of these indicators neither with the help of the constructing of the panel (the necessary data is available only for ten types of the economic activity) nor the dynamic database (the data is available only from 2012 to 2015). Accordingly, we have resorted to the grouping of the types of the economic activity using the average of the geometric tempos of the growth of both indicators. For 2012 and 2015, the dramatic reduction of the part of the value for the wages in the complex of the added value of the economy as a whole and all, except only one of the types of the economic activities has been taken place in the Ukrainian economy. Such tendency suggests that the burden of the deterioration of the macroeconomic dynamics puts, mainly, on the employees, the recipients of the wages, depriving the domestic economy of the important sources of the resources for the investing in the development of the human capital. Using as the indicator of the spreading of the small business of its part in the general number of the employees, we haven’t got the empirical confirmation that the growth of the part of the small business in the structure of the employment improves the economic situation of the employees as for the proportion of the distribution of the added costs value (the growth of the part of the value on the wages in the complex of the added value of the generated types of the economic activity). Accordingly, we consider that in itself the redistribution of the general number of the employees in favor of the small business is not a sufficient condition for the improving of the features of the conditions of the reproduction of the personal resources of the Ukrainian economy. The results of the research haven’t confirmed the positive impact of the spreading of the small business on the realization of the economic interests of the employees in the process of the distribution of the added value between the wages and other elements. Keywords: small business, part of employees in small business, part of wages in added value, grouping of types of economic activities. JEL Classification D39, E24, H25 Formulas: 0; fig.: 0; tabl.: 3; bibl.: 22.

scholarly journals ANALISIS HOME INDUSTRI KERUPUK OPAK DI DESA JAYA BAKTI KECAMATAN MADANG SUKU I KABUPATEN OKU TIMUR

2015 ◽  
Vol 1 (02) ◽  
pp. 25-33
Author(s):  
Parmaji
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Value Added ◽  
Labor Cost ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
One Year ◽  
Rate Of Profit

The purpose of this research is to: (1) to know the technique of making opak crackers in Jaya Village Bakti Madang Suku I District of East OKU Regency, (2) Knowing the income and breakeven from opak cracker home industry in Jaya Bakti Village Madang Suku I District OKU East, (3) Knowing the added value of opak cracker home industry in Jaya Bakti Village, Madang Suku I District, OKU Timur Regency, (4) Find out if home industry of opak crackers in Jaya Bakti Village, Madang Suku I District OKU Timur is beneficial and feasible to be developed . This research was conducted in April to June 2014 at opak cracker home industry conducted by Ibu Suratmi in Jaya Bakti Village Madang Suku I District of East OKU Regency. Determining the location of the research is done purposively with the consideration that there are still not many who do opak cracker home industry, whereas raw materials are widely available. This research found that the technique of making opak crackers is easy enough that by cassava grated, seasoned (garlic, coriander and salt), then printed and steamed for ± 2 minutes for once steaming opak crackers, then dried for ± 2 days, after Crude cracker crackers are packed and then marketed. So, the process of making opak crackers takes ± 5 days. Receipt from home opal cracker manufacture industry is Rp 735.000, - / PP, with production cost Rp 501.362, - / PP, with fixed cost of Rp. 69.444, - / PP and variable cost of 428.000, - / PP then the revenue is obtained Rp 233.638 .- / PP or Rp 1.401.828 .- / Month. Value added on opak cracker manufacture amounted to Rp. 333,638, - / PP obtained from the proceeds minus intermediate expenses. The intermediate cost is obtained from the total production cost of Rp. 501,362, - / PP minus family labor cost of Rp. 100.000, - / PP so the total cost between Rp. 401.362, - / PP and profit rate based on the receipt of the value of more than 1 is R / C Ratio of 1.47 which means that opa cracker home industry is profitable. While based on the rate of profit from income is more than the prevailing bank interest rate is B / C Ratio of 0.47 which means home industry of non-feasible opak crackers. BEP production value of Rp. 53,27, - / kg / PP, BEP value of acceptance of Rp. 559.361, - / PP, and the value of BEP price of Rp. Rp. 4.386, - / kg / PP, so that this business can be considered functionally feasible. In addition, the total assets invested for home industry for a year or ROI value generate a profit of 0.38%, which means for home industry opak cracker manufacture for one year to produce profit / profit of 0.38%.

ANALISIS NILAI TAMBAH PENGOLAHAN UBI KAYU (Manihot utilissima)

2020 ◽  
Vol 2 (2) ◽  
pp. 62-70
Author(s):  
Mei Linda Sipayung ◽  
Reza Alfano Ginting
Keyword(s):  
Value Added ◽  
Research Area ◽  
Raw Material ◽  
Added Value ◽  
Net Income ◽  
Total Revenue ◽  
A Value ◽  
Support Costs ◽  
North Sumatra

Penelitian ini bertujuan untuk  mengetahui keuntungan dari usaha pengolahan ubi kayu menjadi bahan mentah keripik singkong,  efisiensi dari usaha pengolahan ubi kayu menjadi bahan mentah keripik singkong, dan nilai tambah dari usaha pengolahan ubi kayu bahan mentah menjadi keripik singkong di Kecamatan Namorambe.Penelitian dilakukan di Desa Deli Tua Kecamatan Namorambe kabupaten Deli Serdang, Provinsi Sumatera Utara.Penentuan daerah penelitian dilakukan secara purposive (sengaja) dengan pertimbangan bahwa desa ini merupakan salah satu daerah penghasil bahan mentah kripik singkong di sumatera utara.Jumlah sampel sekaligus populasi pada penelitian ini sebanyak 15 sampel pengusaha bahan mentah kripik singkong di desa deli tua kecamatan namorambe.Analisis data menggunakan analisis nilai tambah dan menghitung jumlah baiaya penunjamg dan biaya bahan baku, total penerimaan akan dianalisis berdasarkan nilai produksi  dikalikan harga.  Hasil penelitian menunjukkan bahwa penerimaan usaha pengelolaan ubi kayu menjadi bahan mentah kripik  singkong sebesar 183.480.000/ bulan, dengan biaya produksi sebesar Rp. 113.443.810/bulan, sehinga diperoleh pendapatan bersih  sebesar Rp.  70.036.190/bulan.Rasio R/C rasio pengolahan ubi kayu menjadi bahan mentah kripik singkong sebesar 1,6> 1. Oleh karena R/C rasio lebih besar satu sehingga pengolahan ubi kayu menjadi bahan mentah kripik singkong layak diusahakan.  Nilai tambah  pengolahan ubi kayu menjadi bahan mentah kripik singkong dalam satu bulan adalah Rp 82.478.533/bulan, dengan rasio nilai tambah sebesar 1,37 % < 50 % artinya nilai tambah tersebut tergolong rendah. ABSTRACK  This study aims to determine  the benefits of processing cassava into cassava chips,  the efficiency of cassava processing into cassava chips, and  the added value of cassava processing business into cassava chips in Namorambe District. The study was conducted in Deli Tua Village, Namorambe District, Deli Serdang Regency, North Sumatra Province. The determination of the research area was carried out purposively with the consideration that this village was one of the areas producing cassava chips raw material in northern Sumatra. The number of samples as well as the population in this study were 15 samples of cassava chips raw material entrepreneurs in the old deli village of Namorambe sub-district. Data analysis uses value added analysis and calculates the amount of support costs and raw material costs, the total revenue will be analyzed based on the value of production multiplied by the price. The results showed that the acceptance of cassava management business into cassava chips raw material was 183,480,000 / month, with a production cost of  Rp. 113,443,810 / month, so that a net income of Rp. 70,036,190 / month. R / C ratio of processing cassava into cassava chips raw material is 1.6> 1. Because the R / C ratio is greater than one, so processing cassava into cassava chips raw material is feasible. The added value of processing cassava into cassava chips in one month is Rp. 82,478,533 / month, with a value-added ratio of 1.37% <50% meaning that the added value is relatively low.  

scholarly journals The small and large business interaction within national economy’s gross added value reproduction in Ukraine

2018 ◽  
Vol 9 (3) ◽  
pp. 403-417 ◽  
Author(s):  
Sergei Kalchenko ◽  
Natalia Trusova ◽  
Diana Hrybova ◽  
Biliaiev Serhii
Keyword(s):  
Small Business ◽  
Labor Productivity ◽  
Economic Activity ◽  
Value Added ◽  
Added Value ◽  
Business Sector ◽  
Macroeconomic Conditions ◽  
Gross Value Added ◽  
Employment Share ◽  
Main Indicator

Research background: The main background of this article is the thesis that sectors of small business and large business respond differently to shifts in macroeconomic conditions. Purpose of the article: This article is devoted to empirical evidence whether there are signs of small business ability to compensate for negative trends, emerging in the sectors of large and medium-sized business in Ukraine. Methods: The dynamics of gross value added was chosen as the main indicator of small business potential to create compensatory effect for reduction in employment, share of value added and GDP, observed in sector of large and medium-sized business. For factor analysis of actual gross added value dynamics, the authors have built a multiplicative term, which expresses the different characteristics of economic activity in small, large and medium-sized business impact on the gross added value dynamics. The authors have also evaluated the specific impact of these factors using the method of chained substitution. Findings & Value added: The results obtained by factors analysis did not prove the thesis about small business capacity to compensate for the negative trends observed in the sector of large and medium business. The trend of economic activity in small business sector, trend of labor productivity, and trend in dynamics of added value share in small business output were causes of gross value added decreasing in the national economy during the period researched. These results can be interpreted as a sign that in case of unchanged quality indicators of economic activity in small business sector (in the first turn, the labor productivity and share of value added in output) this sector ability to compensate for negative trends in large business will be very doubtful.

Implementasi Analisis Proses Bisnis Sebagai Upaya Pengurangan Biaya

2019 ◽  
Vol 10 (1) ◽  
pp. 1-27
Author(s):  
Aniek Wijayanti
Keyword(s):  
Business Process ◽  
Cost Reduction ◽  
Process Analysis ◽  
Value Added ◽  
Added Value ◽  
Natural Material ◽  
Management Activity ◽  
Procurement Process ◽  
Material Procurement ◽  
The Cost

Business Process Analysis can be used to eliminate or reduce a waste cost caused by non value added activities that exist in a process. This research aims at evaluating activities carried out in the natural material procurement process in the PT XYZ, calculating the effectiveness of the process cycle, finding a way to improve the process management, and calculating the cost reduction that can achieved by activity management. A case study was the approach of this research. The researcher obtained research data throughout deep interviews with the staff who directly involved in the process, observation, and documentation of natural material procurement. The result of this study show that the effectiveness of the process cycle of natural material procurement in the factory reached as much as 87,1% for the sand material and 72% for the crushed stone. This indicates that the process still carry activities with no added value and still contain ineffective costs. Through the Business Process Mechanism, these non value added activities can be managed so that the process cycle becomes more efficient and cost effectiveness is achieved. The result of the effective cycle calculation after the management activities implementation is 100%. This means that the cost of natural material procurement process has become effective. The result of calculation of the estimated cost reduction as a result of management activity is as much as Rp249.026.635,90 per year.

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