scholarly journals Animal production and economic viability of integrated crop livestock systems

2020 ◽  
Vol 8 (8) ◽  
pp. 530-540
Author(s):  
Gustavo Antunes Trivelin ◽  
Cristiana Andrighetto ◽  
Gustavo Pavan Mateus ◽  
Patrícia Aparecida da Luz ◽  
Elaine Mendonça Bernardes ◽  
...  
Keyword(s):  
Economic Analysis ◽  
Cash Flow ◽  
Rate Of Return ◽  
Economic Viability ◽  
Internal Rate Of Return ◽  
Animal Performance ◽  
System P ◽  
Nellore Cattle ◽  
The Cost ◽  
Livestock Systems

Integrated crop-livestock-forest system appears as strategy to reduce pasture recovery costs and diversify farmer’s income with the sale of the wood of eucalyptus trees. The objective of this work was to evaluate the animal performance and economic viability of systems without shade availability (ICL: Integrated Crop-Livestock) and with two tree densities (ICLF-1L: Integrated Crop-Livestock-Forest, 196 trees ha-1; ICLF-3L: Integrated Crop-Livestock-Forest, 448 trees ha-1). Sixty castrated Nellore cattle were used to evaluate performance during rearing and finishing. For economic analysis, the cash receipts, cash outflow, cash flow, net cash flow and internal rate of return (IRR) were evaluated between December 2012 and June 2016. The performance of the animals was lower in ICLF-3L system (P<0.05) due to the higher density of trees, and consequently, greater shading of the pasture. In ICL and ICLF-1L systems, the revenue from soybean and corn fully paid for the costs of implementing the systems, and ICLF-1L still covered the cost of forest deployment. In ICLF-3L, the costs were almost completely covered. The reduction in the productive indices also reduced the revenue from the slaughter of cattle in ICLF-3L, with the highest revenue in ICL and ICLF-1L, respectively. In addition, the IRR in ICL and ICLF-1L was higher. ICLFs contribute to the amortization of the recovery costs of the pastures and the implantation of eucalyptus. The ICL and ICLF-1L is more economically viable tham ICFL-3L until the fourth year of implementation.

scholarly journals Viabilidade econômica da produção de crisântemos

2016 ◽  
Vol 22 (2) ◽  
pp. 130 ◽  
Author(s):  
Caio Shigueaki Shiroto ◽  
Narah Vieira Peres ◽  
Omar Jorge Sabbag
Keyword(s):  
Cost Management ◽  
Rate Of Return ◽  
Economic Viability ◽  
Operational Cost ◽  
Internal Rate Of Return ◽  
Total Cost ◽  
Flower Production ◽  
Paulo State ◽  
Internal Rate ◽  
The Cost

The segment of flower production in Brazil has shown remarkable development in recent years. The chrysanthemum is a product of extensive sales throughout Brazil and the diversity of types and colors, resistance to transport, excellent durability, and its easy adaptation to different regions make it as one of the main products in the various markets. This study aimed to evaluate the cost and economic viability of commercial production of potted chrysanthemums in the Atibaia, São Paulo State. For the total cost of production (6,413 vases/month) expenses cuttings accounted for 36.4% of inputs and 26.4% of the EOC (effective operational cost), followed by labor, with 16% of the TOC (total operational cost) achieving a profitability index 27.7%. It was found, based on cash flow, an IRR (internal rate of return) of 10.27% IRR (internal rate of return) already for the 6th productive year, showing attractive results for this segment considering the improving producer profitability is proportional to better production indicators. Note that to get a higher return activity, more efficient managements are required, resulting in lower losses and higher operating earnings, being necessary to take into account the cost management and production system are also essential to success in cultivation.

TINJAUAN STUDI KELAYAKAN USAHA BADAN USAHA MILIK DESA (NAGARI) KAMANG HILIA SEJAHTERA KENAGARIAN KAMANG HILIA, KECAMATAN KAMANG MAGEK, KABUPATEN AGAM, PROVINSI SUMATERA BARAT

2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Halkadri Fitra ◽  
Salma Taqwa ◽  
Charoline Cheisviyanny ◽  
Abel Tasman ◽  
Nurzi Sebrina
Keyword(s):  
Cash Flow ◽  
Net Present Value ◽  
Average Rate ◽  
Flow Analysis ◽  
Payback Period ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Internal Rate

Penelitian ini bertujuan untuk melihat kelayakan aspek keuangan usaha grosir sembako Badan Usaha Milik Desa (Nagari) Kamang Hilia Sejahtera di Kenagarian Kamang Hilia Kecamatan Kamang Magek Kabupaten Agam Provinsi Sumatera Barat yang dilakukan pada tahun 2018. Penelitian bersifat deskriptif kuantitatif dengan menggunakan metode cash flow analysis, payback period, net present value, profitability index, internal rate of return, dan average rate of return. Hasil penelitian menunjukkan bahwa nilai net cash flow Badan Usaha Milik Desa (Nagari) Kamang Hilia Sejahtera adalah positif yaitu Rp.21.774.000, nilai payback period adalah 1,15 tahun, nilai net present value positif sebesar Rp.10.680.034,47, nilai profitability index adalah positif 1,37, sedangkan nilai internal rate of return adalah 46,7% dan nilai average rate of return adalah 57,23%. Berdasarkan standar penilaian maka semua metode yang digunakan memberikan kesimpulan bahwa usaha grosir sembako milik Badan Usaha Milik Desa (Nagari) Kamang Hilia Sejahtera dalam kategori layak untuk dilaksanakan.

THE IMPORTANCE OF TAXATION SUPERVISION IN THE OPERATION OF ENTERPRISES

2021 ◽  
Vol 4 (4) ◽  
pp. 89-95
Author(s):  
YAN MIN TSZE ◽  
Keyword(s):  
Economic Analysis ◽  
Cash Flow ◽  
Financial Management ◽  
Management System ◽  
Regulatory Framework ◽  
Inventory Analysis ◽  
Arithmetic Operations ◽  
Financial Management System ◽  
The Cost

This article of the topic is due to the fact that accounting for the cost and financial management system of the enterprise is currently of particular importance and is carried out in a strict manner. When conducting accounting, the following procedures are used: search for compliance of the company's data on accounting and the regulatory framework; study of documentation; finding and forming errors during the audit. Such meth-ods are solved by the rules: evaluation of arithmetic operations; monitoring of inventory; analysis of cash flow in the enterprise; notification of certain persons about the completed economic and accounting operations; interviewing employees orally; assessment of cash flow according to documents; implementation of economic analysis aimed at studying the movement of funds of the enterprise.

scholarly journals Studi Kelayakan Ekonomis Rencana Pembangunan Pelabuhan Sungai Liong Desa Berancah Kabupaten Bengkalis

2019 ◽  
Vol 3 (2) ◽  
pp. 146
Author(s):  
Nur Rahmani ◽  
Akmal Lazuardy
Keyword(s):  
Net Present Value ◽  
Payback Period ◽  
Economic Feasibility ◽  
Rate Of Return ◽  
Cost Ratio ◽  
Internal Rate Of Return ◽  
Benefit Analysis ◽  
Present Value ◽  
The Government ◽  
The Cost

The fish shelter port (TPI) is a need that needs to be prepared by local village officials and the government for every coastal village in Bengkalis Regency. This research was conducted in the Berancah village of Bantan District. The analysis in this study describes the economic feasibility mathematically for the construction of a fish storage port (TPI) by calculating the cost ratio (B / C ratio) benefit analysis, payback period (PP), net present value (NPV), and internal rate of return ( IRR). The results obtained from the NPV value (3,661,267,645), BCR value (0.943), IRR value of 10.01%, and PP are in the period of 30 years. Taken as a whole by standardizing the calculations, it can be concluded that the planned construction of a fish shelter in Berancah village is considered not economically feasible, but economic analysis is not merely a benchmark for feasibility, reviewed for the future many benefits will be received by the community around the location of the development plan so that it can improve the welfare of the community in Berancah village.

scholarly journals Reinvestment Bias When Analyzing Mutually Exclusive Assets

2011 ◽  
Vol 2 (3) ◽  
pp. 71
Author(s):  
Robert J. Sweeney
Keyword(s):  
Net Present Value ◽  
Capital Budgeting ◽  
Cash Flows ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Internal Rate ◽  
Current Period ◽  
The Cost ◽  
Flows Over Time

Capital budgeting decisions generally involve the commitment of resources in the current period to secure positive cash flows over time that generate a rate of return in excess of the cost of the funds invested. The most common techniques used to perform this analysis are the Net Present Value (NPV) and the Internal Rate of Return (IRR).Conceptually, these two techniques are substitutable; i.e. the resulting decision from a NPV analysis is identical to the decision from an IRR analysis. In practice, however, the NPV and the IRR can, on occasion, produce conflicting decisions. Specifically, when analyzing mutually exclusive assets the Net Present Value can support one asset while the Internal Rate of Return supports the other. The purpose of this paper is twofold; first, to highlight structural deficiencies in the conventional application of the NPV and the IRR, and second, to demonstrate a procedure to correct for these structural errors.

VALUASI BISNIS BARU DAN OPTIMAL CAPITAL PERUSAHAAN JASA INDUSTRI (MAKLON) BAGI UMKM KERIPIK KEMASAN. (STUDI KASUS: PT KRISPINDO)

2020 ◽  
Vol 12 (2) ◽  
pp. 254-269
Author(s):  
Helena Dewi
Keyword(s):  
Cash Flow ◽  
Net Present Value ◽  
Cost Of Capital ◽  
Free Cash Flow ◽  
Rate Of Return ◽  
Internal Rate Of Return ◽  
Going Concern ◽  
Internal Rate ◽  
New Business ◽  
Equity Ratio

The increase of MSMEs in the food and beverage industry recently experiencing significant growth, especially during the Covid-19 pandemic. According to statistical data released by the Badan Pusat Statistik (BPS) in November 2020, the food industry dominated Micro and Small businesses in 2019 for 36.23%. The increasing number of MSME businesses in this sector becomes an opportunity for the processing services industry (contract manufacturer) to help MSMEs with all limitations. This study conducted a case study on PT. Krispindo as a company engaged in processing services (contract manufacturer) in the snack sector. This research aims to assess (valuation) new business proposed by PT. Krispindo in terms of optimal use of debt and equity for the company and also investment returns that can be given to investors. In addition, this research also aims to assist the company in making decisions for the following period project, decision to continue or discontinue the business. This study used optimal Cost of Capital (WACC) and Debt-to-Equity Ratio (DER) in setting optimal business capital. To measure investment return expectations for investors, the study used the company's Net Present Value (NPV), Free Cash Flow to Firm (FCFF) and Internal Rate of Return (IRR) approaches. To find out whether or not the business is further, this study uses Terminal Value Asset (TVA) and On Going Concern Value from the business obtained when the project ending. The results prove using debt in capital has more benefit for the company and the business can continue after the projection period ends.   Keywords: New Business Valuation (NPV), Debt-to-equity ratio (DER), Average Cost of Capital (WACC), Free Cash Flow to Firm (FCFF), Internal Rate of Return (IRR), Terminal Value Asset (TVA) and On Going Concern Value

scholarly journals VIABILIDADE ECONÔMICA DA PRODUÇÃO DE CARVÃO VEGETAL EM DOIS SISTEMAS PRODUTIVOS

FLORESTA ◽  
2014 ◽  
Vol 44 (1) ◽  
pp. 143 ◽  
Author(s):  
Aylson Costa Oliveira ◽  
Thiago Taglialegna Salles ◽  
Bárbara Luísa Corradi Pereira ◽  
Angélica De Cássia Oliveira Carneiro ◽  
Camila Soares Braga ◽  
...  
Keyword(s):  
Economic Analysis ◽  
Net Present Value ◽  
Production Systems ◽  
Planning Horizon ◽  
Economic Viability ◽  
Present Value ◽  
Charcoal Production ◽  
Average Annual Production ◽  
The Cost ◽  
Benefit Cost

O objetivo deste trabalho foi analisar a viabilidade econômica da produção de carvão vegetal em dois sistemas produtivos: oito fornos de superfície acoplados a uma fornalha para queima de gases e dez fornos do tipo “rabo-quente” sem sistema de queima de gases. Para análise econômica, definiu-se uma produção anual média igual a 1.571 metros cúbicos de carvão (mdc) e horizonte de planejamento de 12 anos, sendo propostos 2 cenários. No primeiro cenário, após a colheita da madeira, realiza-se o plantio de uma nova floresta, permanecendo o custo da madeira constante em todo o planejamento; no segundo cenário, após a colheita, considerou-se a condução da brotação, reduzindo os custos na 2ª rotação e consequentemente os custos da madeira. A análise econômica foi realizada através da determinação dos seguintes indicadores: Valor Presente Líquido (VPL), Valor Anual Equivalente (VAE), Razão Benefício/Custo (B/C) e Lucratividade. Os indicadores calculados demonstraram a viabilidade dos dois sistemas produtivos avaliados em ambos os cenários propostos, porém o sistema fornos-fornalha apresentou melhores valores para os indicadores. Conclui-se que a produção de carvão vegetal nos sistemas avaliados foram viáveis economicamente, com o sistema fornos-fornalha gerando maior lucro ao produtor de carvão.Palavras-chave: Fornos de alvenaria; análise determinística; valor presente líquido. Abstract Economic viability of charcoal production in two production systems. The objective of this study was to analyze the economic viability of charcoal production in two conversion technologies: eight surface kilns coupled to a furnace for burning gases (kilns-furnace system) and ten "rabo-quente" or traditional charcoal kilns without burning gases system. An average annual production of 1571 cubic meters of charcoal (mdc) was used to perform the economic analysis. A planning horizon of 12 years and two scenarios were proposed. In the first scenario, after harvesting the wood, the planting of a new forest was performed, and the cost of wood remained constant throughout the planning horizon. In the second scenario, after the harvest, the conduction of shooting was considered, which reduced costs in the second rotation and consequently the cost of wood. The economic analysis was performed by determining the following indicators: Net Present Value (NPV), Equivalent Annual Value (EAV) and Benefit - Cost Reason (B/C). Calculated indicators demonstrated the viability of producing charcoal in the two production systems in both scenarios proposed, but kilns-furnace system presented better values. As conclusion, production of charcoal in the evaluated systems were economically viable. Kilns-furnace system was able to generate more profit to charcoal producer.Keywords: Kilns; deterministic analysis; net present value.

scholarly journals Economic viability of including palm kernel cake in diets for feedlot lactating cows

2016 ◽  
Vol 38 (3) ◽  
pp. 319 ◽  
Author(s):  
Leidiane Reis Pimentel ◽  
Fabiano Ferreira da Silva ◽  
Robério Rodrigues Silva ◽  
Alex Resende Schio ◽  
Eli Santana de Oliveira Rodrigues ◽  
...  
Keyword(s):  
Dry Matter ◽  
Palm Kernel ◽  
Latin Squares ◽  
Rate Of Return ◽  
Economic Viability ◽  
Internal Rate Of Return ◽  
Palm Kernel Cake ◽  
Lactating Cows ◽  
Feed Costs ◽  
Zebu Cows

This study aimed to evaluate the inclusion of palm kernel cake in the diet for lactating crossbred cows in feedlot system, and its implications on economic viability. We used 12 crossbred Holstein x Zebu cows assigned to three 4 x 4 Latin Squares, in the following treatments: control (without inclusion of palm kernel cake in the diet); inclusion of 50, 100 or 150 g palm kernel cake (PKC) per kg in the total dry matter (TDM). Earnings per animal showed a reduction in values, this decrease in profitability is related to the increase in feed costs, specifically, and the costs with concentrate, which increased as the palm kernel cake was included in the treatments, 0, 50, 100 and 150 g kg-1 TDM. The effect observed for profitability affected the internal rate of return, which decreased with the inclusion of palm kernel cake levels in the diet. However, it was positive in all treatments, demonstrating the feasibility of investment in palm kernel cake. Data on the economic viability evidenced that treatment with 100 g palm kernel cake per kg TDM is the most financially viable under the conditions of this study. 

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