scholarly journals Economy coefficient and costs of raw milk production depending on the price of animal feed

2021 ◽  
Vol 12 (2) ◽  
pp. 483-481
Author(s):  
Midhat Glavić ◽  
Amir Zenunović ◽  
Amel Hasić ◽  
Mirza Tatarović ◽  
Sabahudin Tahmaz

Food costs are the highest costs in milk production so they need to be minimized. In large dairy farms, the total share of food in the cost structure ranges from 50-60%, while in small farms it is above 60%. By producing one's own voluminous food, the sustainable needs of animals and lower milk production can be met, while higher milk production requires the use of concentrated nutrients produced on one's own farm (corn, cereals). The purchase of ready-mixed feeds should be avoided because it is economically unjustified. Poorer quality and inadequate quantities (more or less than technological needs) in the diet of dairy cows have a direct effect on the amount of milk produced, and thus on income. The production of own fodder and its use greatly reduces the cost of milk because the internal factors of the farm's business determine the success of the business more than the selling price. The cost of food in the total cost of milk production participates from 44.50% in small farms that have a grazing system in the feeding, to 56.71% in Holstein cows in 2021. The share of concentrate in the total cost of feeding is from 55.80% in Holstein cows in 2020 to 71.23% in small farms with a grazing system in the feeding. The costs of production of corn silage in the feeding ratio in 2020. yaer amounted 0.0514 BAM / kg, and in the feeding ratio in 2021. Year 0.0433 BAM / kg. The price of concentrate in the feeding ratio in 2020. Year was 0.55 BAM / kg, and in 2021. Year 0.72 BAM / kg (1 BAM = 0,511 €) (1 BAM = 0, 59 $) The coefficient of economy is from 1.4920 in farms with up to 10 Simmental cows, to 1.8214 in larger Holstein cow farms.

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price


2018 ◽  
Vol 39 (3) ◽  
pp. 1211
Author(s):  
Flávio De Moraes ◽  
Marcos Aurélio Lopes ◽  
Francisval De Melo Carvalho ◽  
Afonso Aurélio de Carvalho Peres ◽  
Fábio Raphael Pascoti Bruhn ◽  
...  

This study investigates the cost-effectiveness of 20 demonstration units (DUs) belonging to the "Balde Cheio" program. The units in question are from the state of Rio de Janeiro, Brazil, dating from January to December 2011, and are sorted according to the scale of production (small, medium and large). The data were analyzed using Predictive Analytical software (PASW) 18.0. The scale of production influenced the total cost of milk production, and therefore profitability and cost-effectiveness. The large-scale stratum showed the lowest total unit cost. The positive results in medium and large scales in milk production lead to optimal conditions for long-term production, with the capitalization of cowmen. The items regarding the effective operating cost (EOC) with the biggest influence on the costs of dairy activity in the small scale stratum were food, energy and miscellaneous expenses. In the medium scale, these were food, labor force, and miscellaneous expenses. Finally, in the large scale, they were food, labor force and energy. In the small and large scale, the items regarding the total cost with the biggest influence on the costs of dairy activity were food, labor force, and return on capital, while in the medium scale, they were food, return on capital, and labor force. The average break-even point of 14 of the DUs was higher than the average daily production.


Author(s):  
Zharikova O. ◽  
Pashchenko O.

This article reveals the essence of financial and economic activity of agribusiness according to international standards. The activity of small enterprises, which produce 60-80% of GDP and employ about 70% of the working population, are the main producers in many countries, and it is proved that small business contributes to a fair competitive market by producing a wide range of high quality goods and services. Its importance in the agricultural sector requires the attention of public authorities, as well as scientific and public organizations. According to the financial and economic analysis, it is proved that small farms must be provided with the necessary socio-economic conditions for commodity production. Thus, small businesses need to create dairy farms in the livestock sector, and their activities must meet the requirements of European standards, comply with environmental standards and safety of dairy consumption. Despite the fact that the share of households was 76% of all categories of farms in total milk production, its production requires capital investment in Ukraine. Cooperation is an important way to increase the efficiency of small farms. Service cooperatives can organize the sale and processing of products, provide the farm with feed, equipment and advanced technologies, which will help increase the productivity and economic efficiency of each member of the service cooperative. As a result of the study, it was found that in terms of efficiency and quality, large agricultural enterprises are of great importance in milk production. However, public policy should promote milk production in households and small farms, as they concentrate almost 76% of milk production. Based on the study, we can conclude that currently the problem of the economy is to provide competitive and high-quality marketable dairy products and obtain a large amount of raw milk, and for this it is necessary to keep highly productive breeds of animals, introduce high-performance equipment and new production technologies. milk and quality control of raw milk at all stages of its production and sale to dairy enterprises. It is not possible for households and small farms to carry out these measures on their own. This is possible through the cooperation of small businesses, which will promote the production of quality dairy products, increase productivity and economic efficiency of each member of the cooperative, as well as government support.Keywords: agricultural enterprises, households, farms, milk production, production competitiveness, servicing cooperatives. У даній статті розкрито сутність фінансово-економічної діяльності агробізнесу за міжнародними стандартами. На основі власних досліджень практично та теоретично обгрунтовано діяльність малих підприємств, що виробляють 60-80% ВВП і зайняті близько 70% працездатного населення, є основними виробниками в багатьох країнах, а також доведено, що малий бізнес сприяє формуванню справедливого конкурентного ринку, виробляючи широкий асортимент високоякісних товарів та послуг. Його значення в аграрному секторі вимагає уваги державних органів влади, а також наукових та громадських організацій. За здійсненим фінансово-економічним аналізом доведено, що маленькі фермерські господарства повинні бути забезпечені необхідними соціально-економічними умовами для товарного виробництва. Охарактеризовано, малому бізнесу потрібно створити молочні ферми у галузі тваринництва, а їх діяльність повинна відповідати вимогам європейських стандартів, дотримуватися норм щодо охорони навколишнього середовища та безпеки споживання молочних продуктів. Незважаючи на те, що частка домогосподарств становила 76% усіх категорій ферм у загальному виробництві молока, його виробництво вимагає капітальних вкладень в Україну. Співпраця є важливим способом підвищення ефективності діяльності малих фермерських господарств. Обслуговуючі кооперативи можуть організовувати збут та переробку продукції, забезпечувати ферму кормами, технічними засобами та передовими технологіями, що допоможе підвищити продуктивність та економічну ефективність кожного члена обслуговуючого кооперативу. В результаті проведеного дослідження виявлено, що з точки зору ефективності та якості, великі аграрні підприємства мають велике значення у виробництві молока. Однак державна політика повинна сприяти виробництву молока в домашніх господарствах та невеликих фермерських господарствах, оскільки вони концентрують майже 76% виробництва молока. На основі проведених розрахунків доведено, що в даний час проблема економіки полягає у забезпеченні конкурентоспроможної та якісної товарної молочної продукції та отриманні великої кількості молочної сировини, а для цього необхідно утримувати високопродуктивні породи тварин, впроваджувати високопродуктивні технічні засоби та нові технології виробництва, зберігання сирого молока та контролю якості молочного сировини на всіх етапах його виробництва та реалізації молочним підприємствам. Встановлено, що до-могосподарствам та дрібним фермерським господарствам неможливо здійснити ці заходи самостійно, лише можливо завдяки співпраці малих підприємств, що сприятиме виробництву якісної молочної продукції, підвищенню продуктивності та економічної ефективності кожного члена кооперативу, а також державній підтримці. Ключові слова: аграрні підприємства, домогосподарства, ферми, виробництво молока, конкурентоспроможність виробництва, обслуговування кооперативів.


2016 ◽  
Vol 7 (3) ◽  
pp. 6-10
Author(s):  
Mugiati ◽  
Bosta Sihombing

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67


2021 ◽  
Vol 42 (3Supl1) ◽  
pp. 1741-1758
Author(s):  
Marcos Aurelio Lopes ◽  
◽  
Fabiana Alves Demeu ◽  
Eduardo Mitke Brandão Reis ◽  
Francisval de Melo Carvalho ◽  
...  

Our goal was to assess the economic impact of some environmentally friendly technologies on the production costs and cost-effectiveness of a dairy cattle confinement system, estimating environmental costs and their representativeness in both effective and total operating costs, as well as in the total cost. We assessed the cost-effectiveness of the cost center of milk production and identified the components that most affect final costs, estimating a break-even point (kg milk year-1) as well. The data were collected in a freestall full-confinement system of a dairy cattle farm located in southern Minas Gerais State (Brazil), from January 2016 to December 2017. The cost of milk production was estimated using a method based on the operating and total costs from a cost center involving lactating and dry dairy cows. The cost center of milk production showed to be economically feasible, showing positive gross and net margin results, as well as positive profitability and cost-effectiveness. Total environmental operating cost was on average R$ 0.015 per kg milk, which represented 1.985% of the total operating cost. Effective environmental operating cost was on average R$ 0.0059, which corresponded to 0.7788% of the total operating cost. Finally, total environmental cost was on average R$ 0.0317, representing 3.3280% of the total cost. The most representative items of the effective operating cost were in descending order: animal feed, workforce, animal health, animal production hormone (bovine somatotropin; bST), vehicle maintenance, machines and equipment, maintenance of improvements, electricity, and freestall bedding sand. Average break-even point was 1,104,038.54 kg milk year-1 or 3,024.76 kg milk day-1, while average production was 4,271,383.00 kg milk year-1 and 11,702.42 kg milk day-1.


Author(s):  
V. I. Syrovatka ◽  
N. V. Zhdanova ◽  
A. S. Dorokhov ◽  
A. D. Obukhov

In the cost of livestock and poultry products, feed accounts for 55-65%. Compound feed is the energy basis of the diet of animals and poultry: of these, the bird receives 93-95% of the total energy of the feed, pigs - 80-85%, cattle 30-45%. In farms that do not use the services of feed mills, but have a sufficient set of ingredients for the production of their own high-quality mixed feeds, it is advisable to use grinding and mixing blocks (RSB) with a productivity of 2-6 t / h. Such farms include all dairy farms, pig-breeding with a livestock of up to 30 thousand, poultry farms up to 300 thousand laying hens or broilers. The article presents a new constructive design and the principle of operation of technologically linked and autonomously working machines: a plant for fractional grinding and production of mixtures of grain feeds and a plant for the preparation of medical, vitamin and mineral premixes using the laboratory mill ML-1. It is advisable to use a vertical hammer mill with replaceable cylindrical sieves with a height of 200-250 mm, an inner diameter of a cylindrical sieve - 500 mm, a gap between it and the ends of the hammers - 1-2 mm as part of the fractional grinding installation. The number of hammers is determined on the basis that the sum of their thickness should once overlap the height of the perforated part of the sieve. Depending on the daily needs of the farm for feed, it is advisable to use three types of plants: with a capacity of 2 t / h, 4 and 6 t / h. The vibrodoser works from an electric motor with a power of 0.2 ... 0.3 kW with a frequency of 1500 rpm. The prepared premix is ​​poured into one of the bins as an ingredient and dispensed into the feed mixture in a dosage.


2016 ◽  
Vol 1 (02) ◽  
pp. 225-231
Author(s):  
Anil Kumar ◽  
Keshav Prasad ◽  
S. P. Singh

Indian dairy industry emerged as an important sector for income and employment generation, and is contributing as well in the country’s economy besides improving the health standards. The output from dairy sector has increased at more than 4.0 % per annum since 2010-11. The changing economic scenario an entrepreneur has to be very alert and should always keep an eye on the cost and returns of the scarce resources of an entrepreneur in order to keep himself profitable. Dairying in our country dominated by the small holders. Now the producers are scaling up their capacity by incorporating newer technology. One hundred and sixty milk pourer farmers were selected randomly using probability proportional to size (PPS) from the list of producers who were supplying milk to organized dairy (cooperative or private) purely and exclusively from eight village level milk chilling units of Lucknow and Hardoi district purposively selected from Lucknow region. Average variable cost varies from 88.72 small, 88.95 medium, and 92.38 large farmers and rest 11.28, 11.05 and 7.62 were the fixed cost for small medium and large category farmers respectively. The cost of milk production was higher for Rs 18.02, Rs 16.30 and Rs 15.85 per liter for small medium and large farmers respectively. The average milk selling price was found to be almost at par for small Rs 27.77, Rs. 27.31 and Rs. 27.11 for small, medium and large category farmers. Whereas, the average income generated by investing one rupee was found lowest for small Rs. 1.56 followed by medium Rs.1.71 and large Rs. 1.75 farmers respectively. However, the farmers have generated average annual income of Rs 70334.21, Rs. 128671.1 and Rs.230510.8 by small medium and large category farmers respectively.


Author(s):  
Ewa Kołoszycz

The paper aims to discussion of the changes that have been made in farms specialised in milk production in the period before and after changes the dairy market in Europe. To research is based on the selected 124 farm belonging to the European Dairy Farmers (EDF), which in period 2012-2016 participated in the analysis of the cost of milk production. There were examined changes in the organization of production, used resources, and the economic effects on farms. The results indicate that all groups of farms have increased their milk production, resulting from the growth of both the multiplicity of cow herds as well as with the improvement of milk yield. It has been observed an increase in the intensity of land use and labor, and has worsened the productivity of capital involved in dairy production. The biggest differences between the groups in the incurred costs in milk production were in the opportunity cost and depreciation. Unfavorable price situation on the market in 2016 resulted in the situation that, the total cost of milk production were lower than the prices of milk only by 12% in the analysed farms.


2016 ◽  
Vol 37 (4Supl1) ◽  
pp. 2313 ◽  
Author(s):  
Luciana Andrade Lage ◽  
Marcos Aurelio Lopes ◽  
Fernando César Ferraz Lopes ◽  
Marco Antônio Sundfeld da Gama ◽  
Carlos Gustavo Santos Ribeiro ◽  
...  

We aimed to evaluate the economic feasibility of adding increasing levels of sunflower oil (0.0, 15, 30, and 45 g/kg of dry matter) to elephant grass (Pennisetum purpureum, Schum) based diets of milkproducing Holstein cows. Data were obtained and analyzed for 12 primiparous Holstein cows that produced on average 16.5 ± 2.8 kg of milk/day, at 95 ± 25 days of lactation. Cows were distributed by milk production, order of lactation, and body weight in a 4 × 4 triple Latin square. Isoproteic diets were provided ad libitum in the form of a forage:concentrate ratio of 60:40, on a dry matter basis. Daily milk production was recorded and milk was analyzed for fat, protein, and fatty acids contents. An economic feasibility study was performed considering the price of the supplied ingredients and the daily intake of each diet. The economic benefit was derived by the determining the difference between income from the sale of milk and the cost of animal feed. The quality-based payment was estimated by averaging the systems used by eight dairy companies, based on fat and protein contents and milk volume. The sunflower oil-free diet provided the greatest economic benefit. Adding sunflower oil to elephant grassbased diets was not economically viable because of its associated costs.


2021 ◽  
Vol 12 (33) ◽  
pp. 121-130
Author(s):  
V.G. Kaishev ◽  
O.V. Sycheva

LLC "Agrofirma" Village named after G.V. Kaishev" and LLC "Pyatigorsk Dairy Plant" are a modern agricultural holding, which carries out a full closed cycle - from the production of animal feed and raw milk to a wide range of dairy products. Objective: Analysis of the contribution of the Caucasus Mineral Waters region to food security, by studying the productive efficiency of the agricultural holding LLC "Agrofirma" Village named after G.V. Kaishev" LLC "Pyatigorsk Dairy Plant". Materials and methods. Data of statistical reporting, zootechnical and production accounting, subjected to systematization and critical analysis by the method of scientific knowledge. Results. Production buildings are located on a flat hill, and around the land for growing feed, which allows to provide all livestock with feed of own production. The daily volume of milk supplied for processing to “Pyatigorsk Dairy Plant” LLC is about 40 tons. Milk production is cost effective. In the near future, it is planned to increase the dairy herd from 1200 to 3860 heads and milk production to 200 tons. Conclusion. The key to obtaining high milk productivity and milk quality is optimal conditions for keeping, feeding and milking animals. This is a serious contribution to solving the problem of food security in the KMV region (Kavkazskie Mineralnye Vody)


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