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 PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL 1 | P a g e PADA PT. KRESNA EKA PRATAMA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Tantri Amalia ◽  
N. A. Rumiasih ◽  
Muhamad Zakie Hanifan
Keyword(s):  
Descriptive Analysis ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
Quantitative Descriptive Analysis ◽  
Heavy Equipment ◽  
Equipment Construction ◽  
Quantitative Descriptive ◽  
The Cost ◽  
A Company

<p>This study aims to determine: The purpose of this study was to find out how to <br />calculate the cost of goods in determining prices. The author conducted research at PT. Kresna Eka Pratama, a company engaged in heavy equipment construction. The research method used is descriptive qualitative and quantitative descriptive analysis. Methods for studying and analyzing the relationships and variable variables<br />examined by the author. In this study the author uses the Full Costing method as the basis for pricing at PT. Kresna Eka Pratama.</p><p>The results showed that the calculation of the cost of goods produced by<br />Full Costing was Rp. 8.873.507.700/unit, in accordance with the accounting school  can also provide profits desired by the company. This shows that the measurement of Full Costing production prices has a very important role in determining prices that<br />will affect the level of income and expected profits. With precise and accurate <br />calculations, determining the selling price will be very effective and reliable. In<br />determining this price is a profit of 10% of the total production costs after adding<br />non-production costs.</p>

scholarly journals Rectified ethanol production cost analysis

2011 ◽  
Vol 15 (2) ◽  
pp. 281-292 ◽  
Author(s):  
Nikola Budimir ◽  
Marko Jaric ◽  
Branislav Jacimovic ◽  
Srbislav Genic ◽  
Nikola Jacimovic
Keyword(s):  
Raw Materials ◽  
The United States ◽  
Influential Factors ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
The European Union ◽  
Total Investment ◽  
Relationship Of ◽  
The Impact

This paper deals with the impact of the most important factors of the total production costs in bioethanol production. The most influential factors are: total investment costs, price of raw materials (price of biomass, enzymes, yeast), and energy costs. Taking into account these factors, a procedure for estimation total production costs was establish. In order to gain insight into the relationship of production and selling price of bioethanol, price of bioethanol for some countries of the European Union and the United States are given.

Technical and Economic Evaluation of Three Types of Tomato Nutrient Solutions under Semi-Controlled Conditions

2016 ◽  
Vol 8 (8) ◽  
pp. 68 ◽  
Author(s):  
Lady Arbelaez ◽  
John Rivera ◽  
Alejandro Hurtado-Salazar ◽  
Nelson Ceballos-Aguirre
Keyword(s):  
Net Present Value ◽  
Root Zone ◽  
Irrigation System ◽  
Cost Benefit ◽  
Production Costs ◽  
Selling Price ◽  
Controlled Conditions ◽  
Cost Benefit Ratio ◽  
General Production ◽  
Nutrient Solutions

<p>This study was conducted to evaluate the effect of three types of nutrient solutions on the development, performance, quality and cost of chonto tomato (<em>Solanum lycopersicum</em> L.) under semi-controlled conditions. The assessment was conducted in the farm Tesorito, Manizales, Colombia. An experimental design was established in randomized complete blocks (RCB), with 3 treatments, 4 replicates per treatment and 10 effective plants per replicate. The variables were: height of the first cluster, production per plant, yield t ha-1 and qualities of the fruit. The economic variables were production costs, cost-benefit ratio (C/BR), rate of return (IRR) and net present value (NPV). In general, production per plant was greater than 4.7 kg plant<sup>-1</sup> and the average yield was 92 t ha<sup>-1</sup>. The use of conventional fertilization (tt2) generated increased production of premium quality fruit with a value of 37.11 t ha<sup>-1</sup>, demonstrating that conventional soil fertilization implemented in this culture under semi-controlled conditions in the company of drip irrigation system in the root zone improve outcomes of productive variables, increasing profitability and competitiveness with a net profit of USD$ $ 25203.68 ha<sup>-1</sup>, with average selling price of USD$ 0.45 per kilogram and a unit production margin of USD$ 0.21 per kilogram, making this technology attractive and economically viable.</p>

scholarly journals The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)

2021 ◽  
Vol 19 (1) ◽  
pp. 5-10
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari ◽  
Ayu Azizah ◽  
Asep Asep ◽  
Dede Mustomi
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
The Cost ◽  
Variance Calculation ◽  
Supporting Materials ◽  
Descriptive Method

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

scholarly journals Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual

2019 ◽  
Vol 7 (1) ◽  
pp. 173-178
Author(s):  
Alviani Lestari ◽  
Siti Ita Rosita ◽  
Tri Marlina
Keyword(s):  
Labor Cost ◽  
Cost Calculation ◽  
Selling Price ◽  
Total Production ◽  
Product Price ◽  
Overhead Cost ◽  
Material Costs ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold.  This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.                                          

scholarly journals The cost disadvantage of steep slope viticulture and strategies for its preservation

OENO One ◽  
2021 ◽  
Vol 55 (1) ◽  
pp. 49-68
Author(s):  
Larissa Strub ◽  
Simone Mueller Loose
Keyword(s):  
Net Present Value ◽  
Univariate Analysis ◽  
Steep Slope ◽  
Production Costs ◽  
Pricing Policy ◽  
Fixed And Random Effects ◽  
Option Strategies ◽  
The Cost ◽  
Steep Slopes ◽  
The Impact

The falling fallow of steep slope vineyards is caused by cost disadvantages that have not been analysed so far. This study quantified the production costs of different types of steep slopes, identified cost drivers within viticultural processes and assessed the impact of grape yield on the production cost for vertical shoot positioning (VSP) systems. It also examined under what conditions the reshaping of steep slope vineyards into transversal terraces (TTs) is economically viable. Costs were derived from a dataset of 2321 working time records for labour and machine hours from five German wine estates over three years. The costs for standard viticultural processes were compared across five site types with different mechanisation intensities by univariate analysis of variance with fixed and random effects. The net present value (NPV) of reshaping slopes into horizontal terraces was also assessed. Manual management of steep slopes was determined to be 2.6 times more costly than standard flat terrain viticulture. The cost disadvantage of steep slopes mainly stems from viticultural processes with limited mechanisability that require specialised equipment and many repetitions. Current subsidies fall short of covering the economic disadvantage of manual and rope-assisted steep slopes. Climate change-related drought and yield losses further increase the economic unsustainability of steep slopes. Under certain conditions, the transformation of manual steep slope sites into TTs can be a viable economic option. Strategies to reduce the cost disadvantage are outlined. The estimated cost benchmarks provide critical input for steep slope wine growers’ cost-based pricing policy. These benchmarks also give agricultural policy reliable indicators of the subsidies required for preserving steep slope landscapes and of the support needed to transform manual steep slope sites into TTs.

scholarly journals Economic indicators of production of semi-hard and hard cheeses in small capacity dairies in Serbia

2020 ◽  
Vol 65 (3) ◽  
pp. 283-296
Author(s):  
Dragan Milic ◽  
Danica Glavas-Trbic ◽  
Mirela Tomas-Simin ◽  
Vladislav Zekic ◽  
Tihomir Novakovic ◽  
...  
Keyword(s):  
Dairy Products ◽  
Production Costs ◽  
Economic Indicators ◽  
Small Scale ◽  
Total Production ◽  
Labor Costs ◽  
Milk Processing ◽  
Processing Plants ◽  
The Cost ◽  
Small Capacity

Animal husbandry has a longstanding tradition in Serbia, and the production of milk and dairy products has a rich legacy. Cow?s milk is used in the manufacture of all kinds of dairy products. Annual global cheese production is about 20 million tons, with cattle milk cheeses produced in large-scale processing plants constituting about 80% of that production. In Serbia, leaders of milk production are small family dairy farms, which contribute 92% of total production, while dairies with large capacity dominate in milk processing. There are 211 milk processing plants of varying capacities in Serbia. The largest amounts of milk are processed by dairy plants 'Imlek' and 'Subotica', while 188 small-scale dairies process 20% of total milk. The subject of this paper is the analysis of the economic indicators of production of semi-hard and hard cheeses in small-capacity dairies in Serbia. To determine the level and structure of production costs of dairy products, the analytical calculation method of per unit processing costs has been used. The study has revealed that the cost price of semi-hard and hard cheeses in small-capacity dairies amounts to 3.33 ?/kg. With 90.83% in the structure of total costs of processing the milk into cheese, the cost of raw materials has the largest share, followed by labor costs with 6.54%. For small-capacity dairies to be able to compete with larger dairies, both in product quality and price, it is crucial to continuously monitor and minimize production costs.

scholarly journals Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

scholarly journals KERAGAAN AGROINDUSTRI DAN POSISI PRODUK BERDASARKAN SIKLUS HIDUP PRODUK PADA SOSIS GULUNG VARIAN NOODLE DI CV CUCURUTUKU CERIA

2021 ◽  
Vol 9 (4) ◽  
pp. 561
Author(s):  
Meliani Indah Sari ◽  
Dyah Aring Hepiana Lestari ◽  
Wuryaningsih Dwi Sayekti
Keyword(s):  
Life Cycle ◽  
Product Life Cycle ◽  
Production Costs ◽  
Selling Price ◽  
Long Time ◽  
The Government ◽  
The Cost

This study aims to analyze the process production of sausage noodle roll, the income and production costs, the marketing action and determine the position based on the life cycle of sausage noodle roll as well learn the role of supporting service for sausage noodle roll in CV Cucurutuku Ceria. This research method is a case study. The determination of consumer samples is taken by Convenience Sampling. Analysis of the data used in this research is descriptive qualitative and quantitative analysis. The data of this study was collected in May 2019 until June 2019. The results showed that the value R/C>1, that means sausage noodle roll business was profitable. Calculation of the cost of production on sausage rolls noodles amounted to Rp1,046.53. The BEP unit calculation has been achieved for a long time, in the amount of 42,791 units from the BEP calculation of 604 units. The noodle rolls sausage has also obtained a profit from the selling price of Rp ,000.00 per pcs from the calculation of the BEP price of Rp1,238.58 per pcs. The marketing mix that has been utilized by CV Cucurutuku Ceria is collaboration with e-commerce companies namely gofood and grabfood to facilitate consumers in the ordering process and CV Cucurutuku Ceria has utilized social media as promotional activities for sausage noodle roll product. In the product life cycle, sausage noodle roll are in a stage of decline. CV Cucurutuku Ceria has not fully utilized the government policies regarding the protection and empowerment of Micro, Small and Medium Enterprises.Keywords: cost, noodle, position, and sausage

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