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 The Moderate Operation Scales of Apples Based on Output, Profit, and Unit Production Costs in the Shaanxi Province of China

Land ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 25
Author(s):  
Congying Zhang ◽  
Qian Chang ◽  
Liqun Shao ◽  
Xuexi Huo
Keyword(s):  
Production Cost ◽  
Cost Model ◽  
Unit Cost ◽  
Production Costs ◽  
Shaanxi Province ◽  
Profit Model ◽  
Unit Production Cost ◽  
Net Profit ◽  
Apple Production ◽  
Moderate Scale

In the Shaanxi province, small and scattered plots impede an increase in the efficiency of apple production. Developing a moderate operation scale is a proper tool to solve inefficiencies in apple production, as it enables improving the factor allocation efficiency, resulting in higher yields, higher profit, or lower production costs. However, the moderate operation scales, based on output, profit, and production costs, may be different. This paper aimed to evaluate the moderate operation scale of apples from three perspectives of increasing yields and profits and reducing unit production cost. The study was based on survey data collected from 661 randomly selected apple farmers in eight counties of the Shaanxi province, China. The collected data were analyzed quantitatively by the input-output model, the net profit model, and unit production cost model. The findings show that: (1) The moderate operation scale oriented to increasing apple yields in the Shaanxi province should be 0.87–1.53 ha. (2) The moderate operation scale oriented to increasing the net profit of farmers in the Shaanxi province should be over 1.53 ha. (3) The moderate operation scale oriented to reducing the unit cost of apple production in the Shaanxi province should be 0.20–0.53 ha. The study provides evidence that policymakers should grasp the balance point and find the intersection of the operation scale based on output, profit, and unit production cost when guiding apple growers to carry out the moderate scale. We propose that 0.87–1.53 ha may be a suitable operation scale for apple production in the Shaanxi province at the current stage.

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 Effect of postharvest on the economic viability of walnut production

2018 ◽  
Vol 24 (1-2) ◽  
Author(s):  
F. Apáti ◽  
E. Kovács ◽  
M. Kocsis
Keyword(s):  
Net Present Value ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
Yield Level ◽  
Profitability Analysis ◽  
Production Value ◽  
Attainable Yield ◽  
The Cost ◽  
Postharvest Loss

In this study we were studying the question whether walnut production under domestic natural and economic circumstances shall be considered a profitable activity or not. Our partial objective is to determine, what level of natural inputs and production costs are required for walnut production, what yield level, selling price and production value can be attained, what level of profitability, rentability and efficiency may production have, is the establishment of a walnut orchard profitable on the entire lifespan of the plantation, and the production of which is more efficient: the dry shelled walnut production requiring postharvest activity or the raw, shelled walnut without postharvest activities. In this study, comparison of two systems is conducted. First version: producer establishes a walnut plantation and sells walnut raw and shelled. Second version: producer also invests into a drying facility, and in this case the end product is the dry, shelled walnut. If the producer sells walnut right after harvest in a raw bulk, total production costs in productive years reaches 974,011 HUF/ha. Attainable yield is 2.63 t/ha with 396.3 HUF/kg selling price, therefore the profit is 138,258 HUF/ha with 14.19% cost-related profitability. In the case when the producer sells dried, shelled walnut, production costs are 25% higher compared to that of raw walnut due to the cost of drying. By calculating with the postharvest loss, average yield is 1.84 t/ha, however, its selling price is way higher (882.84 HUF/kg), therefore the profit per hectare reaches 475,496 HUF with 39.01% cost-related profitability. Thus it can be stated that walnut production in an average year may be profitable even without postharvest, but efficiency is improved significantly when the producer sells the products dried. Investment profitability analysis revealed that production of raw, shelled walnut is not economically viable, since the plantation does not pay off on its entire lifespan (30 years), while walnut production with postharvest is efficient and rentable, since both net present value (NPV) and internal rate of return (IRR) showed more favourable values than in the previous case, and the orchard pays off in the 21th year after establishment.

scholarly journals ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP)

2020 ◽  
Vol 8 (1) ◽  
pp. 41
Author(s):  
Chairul Amni ◽  
Indrayani Indrayani
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Production Costs ◽  
Production Data ◽  
Selling Price ◽  
Production Volume ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
A Company

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK)

2020 ◽  
Vol 5 (2) ◽  
pp. 77-88
Author(s):  
Binti Ro’isatul Bariyah ◽  
Hwihanus Hwihanus
Keyword(s):  
Data Collection ◽  
Traditional Method ◽  
Quantitative Data ◽  
Qualitative Method ◽  
Qualitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Selling Price ◽  
Activity Based Costing ◽  
The Cost

ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price   

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 Analisis Sistem Biaya Standar Dalam Meningkatkan Efisiensi Biaya Produksi Pada PT . HARDWARE

2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Irma Yunita ◽  
Muhamad Imam Sundarta ◽  
Rahmat Mulyana Dali
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Cost System ◽  
Actual Production ◽  
Standard Cost ◽  
The Cost ◽  
Standard Production

<p>The purpose of this study was to analyze the standard cost system in improving the<br />efficiency of production costs at PT. HARDWARE. Testing is done by comparing the<br />standard production costs with actual production costs. Then it can be seen whether the implementation of this production process takes place efficiently or inefficient. Based on the calculation of the analysis that compares the standard costs with actual costs or can actually be concluded that in the production of jeans, there is a difference that benefits and is not profitable on the cost of raw materials, because the calculation of production<br />costs in PT. HARDWARE hasn't been done properly</p>

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.

scholarly journals Analisis Karakteristik dan Tingkat Pendapatan Usahatani Jeruk Pamelo Di Kabupaten Pangkep

2019 ◽  
Vol 2 (2) ◽  
pp. 39
Author(s):  
Marhawati Marhawati
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Random Sampling ◽  
Sampling Method ◽  
Production Costs ◽  
Small Scale ◽  
Analysis Tool ◽  
Ratio Analysis ◽  
Analysis Technique ◽  
The Cost

This study aims to determine the characteristics of Pamelo orange farmers as well as the level of income and efficiency value of Pamelo orange farming in Ma'rang District, Pangkep Regency. The sampling method used was random sampling (random) with a total of 124 farmers. The method of data collection is done by observation, interview and documentation. The data analysis technique used to calculate the income and the efficiency level of the siam farming uses the R/C Ratio analysis tool. The results showed that the Pamelo orange farming was feasible and profitable to be cultivated at all business scales. For a small scale business with an area of less than 0.5 hectares gives 1.99 times the cost of production incurred, a medium scale business with an area of 0.5 hectare to 1 hectare gives an income of 2.05 of the production costs incurred and the scale large businesses with more than one hectare of land give 2.37 of the production costs incurred

scholarly journals Salicylic Acid from Gandapura Oil as an Inhibitor of Ethylene ‎Biosynthesis in Malus sylvestris L. Mill

el–Hayah ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 21-27
Author(s):  
Dodyk Pranowo ◽  
Desiree Rain Rahima ◽  
Imam Santoso
Keyword(s):  
Salicylic Acid ◽  
Ethylene Biosynthesis ◽  
Production Costs ◽  
Total Production ◽  
Ethylene Concentration ◽  
Randomized Design ◽  
Apple Production ◽  
Completely Randomized Design ◽  
The Cost ◽  
Salicylic Acid Concentration

Local apple production, especially Anna's apples, continues to decline. One of the Causes of the decline in local apple production is due to the disproportionate use of chemicals, which causes ethylene production in plants to increase. The purpose of this study was to examine the effect of salicylic acid on reducing levels of ethylene concentrations in Anna apple plants. This study used a completely randomized design (CRD) with a single factor, namely the treatment of various salicylic acid concentrations (25 ppm, 50 ppm, 100 ppm, 200 ppm). The results showed that salicylic acid was able to reduce the value of ethylene concentration in plants. Provision of salicylic acid concentrations starting at 25 ppm was able to inhibit ethylene biosynthesis by more than 90%. The best results were shown in samples treated with 200 ppm salicylic acid concentration. By using salicylic acid alternatives, farmers are able to save around Rp3,040,400 in costs in one harvest period. The percentage of costs for salicylic acid in one harvest period is 3.39% of the total production costs, while the cost of the import promoter is 7.92% of the total production costs

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