Estimation of Regional Dynamics of the Cost of Potatoes in Agricultural Organizations for Forecasting the Development of Agri-Food Systems

Author(s):  
E.A. Gataulina ◽  
◽  
E.A. Shishkina ◽  

To forecast the cost of potatoes in agricultural organizations as part of a system of models for forecasting agri-food systems developed at All-Russian Institute for Agrarian Issues and Informatics named after A.A. Nikonov regional differences in the actual and converted to the base year prices of the cost of potatoes, as well as the cost structure for the production of this crop were estimated. For this, a database was formed on the basis of consolidated annual reports of agricultural organizations for a period that ensured uniformity of costs in the production structure (2010 – 2016). Deflators were defined for conversion to base prices of 2016, for each cost item. Intervals of changes in the cost price and the share of cost items, characteristic both for the majority of producing regions and for regions belonging to extreme groups were identified using grouping methods. In the generated database for each region, it is determined that it belongs to a certain cost group, and a group for each of the cost items, which makes it possible to perform an additional more detailed analysis of the dynamics of each region and groups. It was revealed that the average Russian cost of potatoes fluctuated in a narrow range, even taking into account inflation and was characterized by a stable structure. Deviations were recorded only in the abnormally dry 2010 (at cost) and in the year following the abnormal – in structure. The regions responded to the consequences of the abnormal drought by increasing the cost of seeds and fertilizers, i.e. most essential for the continuation of the activities, while reducing all others, and in particular wages in the year following the unfavorable. It is determined that if there is a large regional variation in the share of cost items, a homogeneous aggregate is formed by regions, which make up 97% of the total production.

2020 ◽  
Vol 26 (3) ◽  
pp. 685-697
Author(s):  
O.V. Shimko

Subject. The study analyzes generally accepted approaches to assessing the value of companies on the basis of financial statement data of ExxonMobil, Chevron, ConocoPhillips, Occidental Petroleum, Devon Energy, Anadarko Petroleum, EOG Resources, Apache, Marathon Oil, Imperial Oil, Suncor Energy, Husky Energy, Canadian Natural Resources, Royal Dutch Shell, Gazprom, Rosneft, LUKOIL, and others, for 1999—2018. Objectives. The aim is to determine the specifics of using the methods of cost, DFC, and comparative approaches to assessing the value of share capital of oil and gas companies. Methods. The study employs methods of statistical analysis and generalization of materials of scientific articles and official annual reports on the results of financial and economic activities of the largest public oil and gas corporations. Results. Based on the results of a comprehensive analysis, I identified advantages and disadvantages of standard approaches to assessing the value of oil and gas producers. Conclusions. The paper describes pros and cons of the said approaches. For instance, the cost approach is acceptable for assessing the minimum cost of small companies in the industry. The DFC-based approach complicates the reliability of medium-term forecasts for oil prices due to fluctuations in oil prices inherent in the industry, on which the net profit and free cash flow of companies depend to a large extent. The comparative approach enables to quickly determine the range of possible value of the corporation based on transactions data and current market situation.


Author(s):  
Taigib Kamilovich Musaev

The article presents the methodology for organizing and conducting an internal audit of cost accounting and calculating the cost of products (works, services) of auxiliary industries. The sequence of conducting internal audit of costs in the subdivisions of the auxiliary sphere is proposed. Working papers were developed within the proposed methodology for internal cost control


2020 ◽  
Vol 4 (6) ◽  
Author(s):  
Jessica Fanzo ◽  
Adam Drewnowski ◽  
Jeffrey Blumberg ◽  
Gregory Miller ◽  
Klaus Kraemer ◽  
...  

ABSTRACT This article is based on a session at ASN 2019 entitled Nutrients, Foods, Diets, People: Promoting Healthy Eating. A summary of the 4 presentations at this session is included in this article. The overarching themes that link these 4 presentations are sustainability and food systems. The subjects range from newer definitions of healthy eating to linking sustainable production to sustainable consumption. Two of the papers discuss the importance of the cost of a healthy diet and information as facilitators or barriers to consuming a healthy diet.


2019 ◽  
Vol 8 (4) ◽  
pp. 2289-2298

The purpose in this paper is to identify the cost components which are vital in consideration towards manufacturing especially in pharmaceutical companies. The manufacturing costs are significant in total expenses in pharmaceutical industry. In this study, a thorough investigation on the cost components and the trend in expenses and operating profit of pharma companies are studied, giving due regard to cost components to have understanding and to find out how they may differ among various types of pharma companies. The data published in the annual reports from 2009 to 2018 of top five pharmaceutical companies based on their annual revenues has been selected for further diagnosis. The analysis reveals that manufacturing costs are different for all the five companies. The study also reveals that there is a considerable indication that the companies are conscious on the much-needed health benefits to the society in the future at an affordable cost


2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control


2018 ◽  
Vol 1 (1) ◽  
pp. 98-111
Author(s):  
Dinaroe Dinaroe ◽  
Syarifah Umaira ◽  
Fazli Syam BZ

Objective – This research aims to explore and find out the application of Cost of Quality in Managerial Accounting perspective on the Tailor’s businesses in Banda Aceh during the period of 2015 – 2017. In addition, the research purposes are to analyze the firms plan and control of the Cost of Quality and how the firms arrange the cost in order to improve the quality with minimum budget cost.Design/methodology – The study uses qualitative descriptive research approach and being conducted using data from the firms annual reports and additional in-depth interview with the owners. The technique of purposive sampling is used in this study with the data availability criteria. The population of the research are the Micro, Small and Medium Enterprises (MSMEs) in Banda Aceh, and the sample criteria among others are tailor industry factories in Banda Aceh that have already prepared financial report during the observed period. CV Kuta Alam Tailor and CV Aceh Moda Tailor have been selected as the samples and as the study case location. The researcher analyzed the data by analyzing and examining the costs incurred by the firms, at how much and what kind of it, related to the cost of quality and cost of goods sold before and after the cost of quality is being added. Results – The result shows that CV. Kuta Alam Tailor and CV. Aceh Moda Tailor in term of cost of quality is still above 2.5% of the sales, thus indicates that the cost extravagancy and there are big differences in the cost of the goods sold if the cost of quality is included into the cost of goods sold. In addition, it is also found that both firms do not make a quality cost report specifically.Research limitations/implications – The research is based on the qualitative approach and does not using empirical research tools, so then it can not be generalized for overall tailor industry in Aceh nor Indonesia, outside of the observed firms and location. Therefore, it is necessary for the future research to explore more this phenomenon by using quantitative approach in order to analyze the influence of quality cost and firm performance or budget efficiencies.Novelty/Originality – The research focuses on analyzing and examining the cost of Quality in manufactur industry, particularly in the Job-Process Industry, such as Tailor industry is still very novice and need to be nurtured. Thus, this study contributes to this area by examining the implementation and aplication of the cost of quality whether the cost information can produce managerial information through financial and managerial reporting that will improve the product quality toward cost effeciency.Keywords Cost of Quality, Prevention Cost, Appraisal Cost.


2017 ◽  
Vol 2 (03) ◽  
pp. 23-31
Author(s):  
Imam Sulaiman

The objectives of this research are to: (1) To analyze the cost, income and income of chicken and chicken cattle in Bangu Harjo Village, Buay Madang Timur District, OKU Timur Regency, (2) To analyze whether broiler and joper cattle cultivated in Bangun Harjo Village, Buay Madang Timur Sub-district, OKU Timur Regency is beneficial, (3) To analyze break even point of broiler and joper livestock business in Bangun Harjo Village, Buay Madang Timur District, OKU Timur Regency. This research has been conducted in Bangun Harjo Village, Buay Madang Timur District, East OKU Regency. Site selection is done purposively with the consideration that in the village is able to represent from the existing population and have the criteria of research plan. Bangun Harjo village is a village whose majority population live as farmers and there are some farmers who seek the cultivation of super chicken (joper) and broiler (broiler). The study was conducted in June 2015. The study found that the total production cost incurred in the poultry livestock business in Bangun Harjo Village in one production process amounted to Rp 13,963,744, the average revenue was Rp 22,920,000 so that income Received amounted to Rp 8,956,256. The value of R / C ratio is 1.64 indicating that the chicken livestock business is profitable. The total production cost incurred in the broiler business in Bangun Harjo Village in one production process is Rp 30,609,006, the average revenue is Rp 54,676,250, so the income received is Rp 24,067,224. The value of R / C ratio is 1.79 indicates that the business of broiler livestock is profitable and BEP value of livestock production volume of chicken joper is 349 head, while the value of BEP price is Rp 24.569 / Tail and BEP value of broiler chicken production volume is equal to 2.017 Kg, while the BEP value of the price is Rp 8,496 / Kg which shows that the business of chicken and broiler cattle in Bangun Harjo Village is feasible financially.


Author(s):  
S. A. Tunin ◽  
A.V. Frolov

The article presents the results of the development and testing of cost management methods in agricultural organizations. The purpose of the activity of any organization that has set itself the task of extracting profit is its growth and increasing the efficiency of its activities. As a rule, all organizations strive to maximize their profits while minimizing the costs incurred. In modern economic conditions, such an approach is possible only with a properly constructed effective cost management system. Rational use of available resources by organizations of the agro-industrial complex with proper cost management will allow organizations to be competitive in the market and carry out their activities in the foreseeable future. The subject of the study is the cost management accounting system, the object of the organization of the agro-industrial complex of the Stavropol Territory. The information base was the forms of specialized reporting of agricultural organizations of the Stavropol Territory. The scientific novelty of the research consists in the development of a methodology for the cost management system in the agro-industrial complex organizations of the Stavropol Territory.


2020 ◽  
pp. 67-73
Author(s):  
L. Golovina ◽  
O. Logacheva

The trends of changes in the structure of production costs and profitability of agricultural organizations of the Orel region are studied. The ratio of income and expenses that develops in the course of business activity is analyzed. The share of the cost of purchased products in the composition of material costs in connection with its growth is highlighted. The emphasis is placed on ensuring the systematic development of agricultural production in the region. The fact of a decrease in the share of wages in the structure of costs for the main production and a reduction in the average annual number of employees is revealed. The study is supplemented by an analysis of vacancies in agriculture in Russia, highlighting the most popular and highly paid professions in the agricultural sector of the country.


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