scholarly journals Analisis Keuntungan Dan Analisis Keuntungan Dan Strategi Pengembangan Usaha Ayam Buras Unggul Varietas Jowo Super (JOPER) Di Kabupaten Jember

2019 ◽  
Vol 15 (2) ◽  
pp. 355-364
Author(s):  
Eko Andris Widayanto ◽  
Syamsul Hadi ◽  
Saptya Prawitasari
Keyword(s):  
Production Process ◽  
Swot Analysis ◽  
Domestic Chicken ◽  
Production Costs ◽  
Primary Data ◽  
Survey Method ◽  
Total Production ◽  
Labor Costs ◽  
The Real ◽  
Production Facilities

This study aims to determine the profitability of domestic chicken business in Jember Regency, to find out the factors that influence the profitability of chicken farming in Jember Regency, determine the development strategy domestic chicken in Jember Regency. This researche used survey method. The research was conducted in 3 (three) Subdistricts namely Bangsalsari, Umbulsari, and Gumukmas Subdistricts, in Jember Regency. The data used in this researche include primary data and secondary data. The data is done qualitatively and quantitatively. The analysis used is profit analysis, multiple regression analysis and SWOT analysis. This researche concludes that (1) Wild Chicken Jowo Super (Joper) Business in Jember Regency is profitable with an average revenue gain of Rp. 9,749,038 per production process, and the total production costs are Rp. 9,082,346 per production process. The average business profit rate of Buras Joper Chicken in Kabupaten Jember is IDR 666,693 / production process / 404 heads. (2) Business Benefits of Burst Joper Chicken are influenced by 5 independent variables namely price (X1), production (X2), cost of production facilities (X3), labor costs (X4), and other costs (X5) with a positive relationship and significant at the real level of five percent. This is indicated by the results of the calculated F test greater than F table at the real level of 99%. Simultaneously the factors have a significant effect on profits including price, production, production facilities, labor costs and other costs. But partially significant factors include the price of output and production, while the ones that are not significant include the costs of means of production, labor costs, and other costs. (3) Based on the results of the SWOT Analysis, the Buras Chicken Business in Jember Regency is in position / quadrant I (Growth / Aggressive / progressive). This position signifies a strong and potential business, meaning that the business is carried out in prime condition. So that it is truly possible to continue to expand, increase growth and achieve maximum progress.

Energy efficiency of multivariate cultivation techniques in pasture forage production

2021 ◽  
pp. 3-6
Author(s):  
К.Н. Привалова ◽  
Р.Р. Каримов
Keyword(s):  
Energy Efficiency ◽  
Production Process ◽  
Large Scale ◽  
Exchange Energy ◽  
Production Costs ◽  
Energy Yield ◽  
Total Production ◽  
Forage Production ◽  
Machinery Construction ◽  
Natural Factors

Исследования по определению энергетической эффективности пастбищных систем со злаковыми и бобово-злаковыми травостоями проведены в Федеральном научном центре кормопроизводства и агроэкологии им. В. Р. Вильямса. В статье приведены результаты агроэнергетической оценки многовариантных пастбищных систем со злаковыми травостоями, созданными в 1946 году. Даны количественные показатели по сбору обменной энергии, совокупным затратам на её производство, окупаемости затрат в зависимости от системы ведения пастбищ. Изучена эффективность совокупных затрат в виде овеществлённого труда (на семена, удобрения, сельскохозяйственные машины, средства огораживания загонов и прочее) и живого труда (работы трактористов, пастухов и строителей и др.). Обоснована высокая агроэнергетическая эффективность изучаемых пастбищных систем благодаря мобилизации в продукционный процесс природных факторов, долевое участие которых в структуре производства обменной энергии составило 69–84%. Природные факторы, участвующие в продукционном процессе луговых агроэкосистем, характеризуются большим разнообразием. Это не только использование солнечной энергии и азотфиксация бобовыми травами, но и долголетие травостоев, самовозобновление фитоценозов, дерновообразовательный процесс (повышение плодородия почвы), получение дешёвого корма и улучшение здоровья животных при летнем выпасе. Роль возобновляемых природных факторов выявлена на основе балансового метода, принятого в экономике (по разнице сбора обменной энергии и антропогенных затрат). Благодаря ведущей роли природных факторов в структуре произведённой продукции агроэнергетический коэффициент окупаемости совокупных затрат антропогенной энергии (АК) за счёт сбора обменной энергии достигал 3–6 раз в среднем за 45 лет. Разработанные в результате долголетних исследований многовариантные энергосберегающие пастбищные системы обосновывают возможность рекомендовать их производству с учётом применения различного уровня энергозатрат. Ключевые слова: культурные пастбища, системы ведения, долголетние травостои, сбор обменной энергии, совокупные антропогенные затраты, окупаемость затрат. The investigation was conducted at the Federal Williams Research Center of Fodder Production and Agroecology and was aimed at testing energy efficiency of gramineous and legume-gramineous swards. This article presents the results obtained on pasture ecosystems with gramineous planted in 1946. Exchange energy yield, total production costs and economic effectiveness were analyzed. Total production costs comprised costs for seeds, fertilizers, machinery, construction materials, labor, etc. Introduction of natural factors into the production process resulted in higher energy efficiency. Their share amounted to 69–84% in the final exchange energy yield. There are a lot of natural factors that affect grass productivity such as solar energy, nitrogen-fixation, sward longevity and regeneration, soil fertility, low-cost feed production, and livestock health. The value of natural factors was determined according to the balance method (by the difference between exchange energy yield and anthropogenic costs). Since environmental factors had a leading role in the production process, the return rate raised by 3–6 times for 45 years due to exchange energy increase. Therefore, pasture ecosystems developed can be recommended for a large-scale forage production.

The customization of corporate reporting as a new development phase of the practice

2021 ◽  
Vol 22 (9) ◽  
pp. 1033-1053
Author(s):  
Zhanna E. KASHCHINA
Keyword(s):  
Real Life ◽  
Financial Statements ◽  
Alternative Methods ◽  
Primary Data ◽  
Survey Method ◽  
Accounting Data ◽  
The Real ◽  
Corporate Reporting ◽  
Future Performance ◽  
New Development

Subject. This article discusses the trends in the development of corporate reporting. Objectives. The study aims to prove or debunk the hypothesis that currently users of accounting and reporting data actively seek to access primary data on business facts in the real life format. To demonstrate the existing tendency of reporting customization, the study uses the concept of personalized reporting. Methods. Studying the analysis of accounting data, I applied the methods of comprehensive, critical, logic, and statistical analyses. Results. I applied the direct survey method to collect data of 300 companies. I proved that users of accounting data and financial statements are very interested in detailed data on the company’s business facts in the real life format. Furthermore, the article mentions alternative methods for corporate reporting presentation, which could be used to make more precise forecasts on the future performance and the financial position of the companies. The findings prove the relevance of the proposed methods and customized reporting in particular. Conclusions and Relevance. The study corroborated the hypothesis stating that today users strongly need customized reports, becoming more and more popular in practice.

scholarly journals Model Perhitungan Biaya Produksi Islami Menggunakan Metode Variable Costing (Studi Kasus Usaha Susu Shi Jeckex Cabang Jogja)

2019 ◽  
Vol 9 (1) ◽  
pp. 9
Author(s):  
Ni'ma Khoirunnisa ◽  
Siti Achiria
Keyword(s):  
Cost Control ◽  
Production Costs ◽  
Total Production ◽  
The Real ◽  
Method Of Calculation ◽  
A Company

<p><em>Every company is required to run its business very well. The success of a company is very much determined by the accuracy and ability of the leader in managing the company. Production costs are one part of the internal steps that must be taken in increasing efficiency. In Islam there is a classification of costs before calculating production costs because not all funds that come out are calculated as production costs. The company can exercise control over activities that do not add value, which refers to cost control to be effective by applying Variable Coasting methods. Because it is seen from the method of calculation, the variable costing approach is more practical and easy to analyze. The results show that, using a calculation with a variable costing approach, the total production costs are lower than the calculation of real use, which is Rp. 55. 718,000 while using the real calculation, the results are greater, which is Rp. It can be seen that the calculation of the company's real production costs is higher than the calculation of production costs using the variable costing method. There is also the main difference between the real calculation of the company and the calculation of variable costing which is located in the treatment of factory overhead costs. The company's real calculations use fixed factory overhead and variable calculations while the variable costing method only calculates variable overhead costs.</em></p><p><strong><em>Keywords</em></strong><em> : Cost, Productions Cost, Variable Costing</em></p>

scholarly journals Pendekatan Lean Manufacturing dalam Proses Produksi Kerajinan Bordir Sulaman dengan Metode Manajemen Berbasis Aktivitas

2019 ◽  
Vol 2 (4) ◽  
Author(s):  
Anizar ◽  
A. Rahim Matondang ◽  
Hamida Hasan ◽  
Delilah Mentari
Keyword(s):  
Production Process ◽  
Continuous Improvement ◽  
Cost Efficiency ◽  
Lean Manufacturing ◽  
Business Management ◽  
Production Costs ◽  
Production Waste ◽  
Total Production ◽  
Production Output ◽  
Domestic Products

Sulam bayangan merupakan produk sektor kreatif yang berkontribusi bagi produk domestik bruto namun menuntut efisiensi dan efektivitas untuk memenangkan persaingan antar pelaku usaha. Efisiensi akan mengurangi waste aktivitas produksi dan mengurangi biaya produksi yang dibutuhkan. Pada proses produksi kerajinan sulam bayangan masih terdapat waste berupa aktivitas yang tidak bernilai tambah yang berpengaruh terhadap output produksi. Permasalahan tersebut dapat diselesaikan dengan pendekatan lean manufacturing untuk menciptakan continuous improvement pada proses produksi dengan metode Activity Based Management (ABM). Penerapan ABM menciptakan efisiensi biaya yang menekankan pengelolaan bisnis berdasarkan aktivitas. Perbaikan yang dilakukan yaitu eliminasi dan penggabungan elemen kerja pemeriksaan motif dan sulaman. Hasilnya adalah efisiensi biaya produksi sebesar 4,89% dan waktu produksi sebesar 6,07%.   Shadow embroidery is a creative sector product that contributes to gross domestic products but requires funds and assistance to win competition among companies. Efficiency will reduce production waste and reduce the required production costs. In the process of producing shadow embroidery craft it is still a waste containing activities that are not added added to the production output. These problems can be discussed with lean manufacturing to create continuous improvement in the production process with the Activity Based Management (ABM) method. Implementation of AB Creating cost efficiency that governs business management based on activity. The improvements made are elimination and incorporation of work elements to examine motifs and embroidery. Total production costs amounted to 4.89% and production costs amounted to 6.07%.

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 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 ANALISIS KEUNTUNGAN USAHA TAPE SUCIPTO DI KELURAHAN KLEAK KOTA MANADO

2020 ◽  
Vol 16 (1) ◽  
pp. 151
Author(s):  
Nyariang Belen ◽  
Martha Mareyke Sendow ◽  
Sherly Gladys Jocom
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Primary Data ◽  
Cost Ratio ◽  
Selling Price ◽  
Fixed Costs ◽  
Labor Costs ◽  
Profit Analysis ◽  
C Value ◽  
Fuel Costs

The purpose of this study was to analyze how much profit from the Sucipto Tape business in Kelurahan Kleak, Manado City. The study was conducted in Kelurahan Kleak Lingkungan 4, Malalayang District, Manado City. This research was conducted for 3 months starting in September 2019 until November 2019. Primary data were collected by direct interview with the owner of the Sucipto Tape business. Data collected in the form of data on the selling price of tape products, production of tape produced in one month of production, production costs involve fixed costs (electricity costs and depreciation costs) and variable costs (transportation costs, costs of main raw materials, costs of supporting materials, fuel costs , packaging costs, labor costs). The data collected was then analyzed using Profit Analysis and Revenue Cost Ratio Analysis. The results showed that the Sucipto tape business in the Kleak Kelurahan of Manado City earned a monthly profit of Rp. 1.990.332,33. The R / C value of the Sucipto Tape Business in September 2019 of 1.52 shows a number> 1, so it can be concluded that this business was profitable.*eprm*

scholarly journals ANALISIS PENDAPATAN USAHATANI PADI SAWAH (Oryza sativa L.) DI DESA MAKROMAN KECAMATAN SAMBUTAN KOTA SAMARINDA (Income Analysis of Wetland Paddy Farming (Oryza sativa L.) in Makroman Village Sambutan Subcity Samarinda City)

2018 ◽  
Vol 1 (2) ◽  
pp. 74
Author(s):  
CHRISTIAN ELFRADO SIMATUPANG ◽  
NIKE WIDURI
Keyword(s):  
Oryza Sativa ◽  
Random Sampling ◽  
Sampling Method ◽  
Oryza Sativa L ◽  
Secondary Data ◽  
Sampling Technique ◽  
Production Costs ◽  
Primary Data ◽  
Total Production ◽  
Paddy Farmers

The purposes of this study were to determine the production costs of paddy farming, revenue, and the amount of income of wetland paddy farmers in Makroman Village, Sambutan Subcity. The research was conducted from April to June 2018. The data needed in this study were primary data and secondary data. The sampling method was probability sampling technique that was proportionate stratified random sampling by using the Slovin formula with 35 respondents. Data analysis calculated total costs, revenue, and income. The results showed that the total production costs spent by farmers  was  IDR125,763,960.00 ps-1 with  an  average  of IDR3,593,256.00 respondent-1 ps-1, and IDR213,007,735.73 ha-1 ps-1 with an average of IDR6,085,935.31 ha-1 ps-1 respondent-1. Revenue was as much as IDR768,600,000.00  ps-1  with an average  of IDR21,960,000.00 ps-1 respondent-1 and IDR1,226,383,333.33 ha-1 ps-1 with an average of IDR35,039,523.81 ha-1 ps-1 respondent-1. Paddy farming income was IDR642,836,040.00 ps-1 with an average of IDR18,366,744.00 ps-1 respondent-1 and IDR1,010,375,597.60 ha-1 ps-1 with an average of IDR28,867,874.22 ha-1  ps-1 respondent-1 for planting area of 0.643 ha.

scholarly journals Temel Bitkisel Yemler ve Yem Katkı Maddelerinin Kırmızı Et ve Süt Piyasasına Etkisi

2019 ◽  
Vol 7 (10) ◽  
pp. 1722
Author(s):  
Nihat Fidan ◽  
Zeki Bayramoğlu
Keyword(s):  
Equilibrium Model ◽  
Product Market ◽  
Production Costs ◽  
Partial Equilibrium ◽  
Series Data ◽  
Survey Method ◽  
Total Production ◽  
Forage Crops ◽  
Animal Product ◽  
Partial Equilibrium Model

All feeds used in animal nutrition are classified in various ways, including raw, semi-processed and processed, depending on the additives they contain. Animal feed input, which is generally classified as coarse and mixed feed, constitutes about 30-40% of the total production costs in cattle farms. Therefore, supply-demand elasticity of feed input, input-product price relations and exchange rate changes directly affect the costs, profits and thus sustainability of farms. Additionally, it is necessary to know how the two important activities of the agricultural sector, forage crops production and animal husbandry, affect each other and, if necessary, regulatory measures should be taken. The aim of this study is to determine the effects of cost changes in forage crops production on animal product market. The main data of the study consisted of the time series data of the period 1995-2017 and cross-sectional data obtained from the 107 agricultural farms determined by random sampling method in face-to-face survey method in 2017-2018 production period. Partial equilibrium model used in the study. In the model, diesel and fertilizer prices, which are the most important cost elements in forage crops production; barley, maize and sunflower prices have a statistically significant and positive effect. Partial equilibrium model was used to reveal the effect of cost change in forage crops production on animal product market. Partial balance model results, increasing barley, maize and sunflower prices increase feed prices. Forage crops costs are the highest cost item after purchase of live animal material.

scholarly journals SISTEM INFORMASI AKUNTANSI DALAM KAITANNYA DENGAN LAPORAN BIAYA PRODUKSI PADA PERUSAHAAN CV SURYA PRATAMA GEMILANG

2019 ◽  
Author(s):  
LUSSAR GERRYCIA GUNAWAN ◽  
Iriyadi
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Accounting Information ◽  
Production Costs ◽  
Raw Material ◽  
Cost Calculation ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Laboratory Equipment ◽  
Record System

Development of competitive businesses have triggered changes in the various methods of business management to streamline labor costs, overhead costs and raw material costs in improving product quality. Manufacturing companies are in a period of dynamic transformation that requires the manufacturers to always expand its business to survive and have strong competitiveness in addition to the company must have a strategy for its business organization, strategies must be developed by the company in addition to developing the company's products also must develop the data processing. Every company should be able to do if financial data appropriately and accurately to support the company's business decisions. For that a corporate leader needs a tool to control the company, the tool is a useful accounting information system to present the report production costs properly. Hopefully, by the system of all the activities of the company can be run according to plan and to minimize deviations or errors that occur which could harm the company.Object of research chosen by the authors is the company CV Surya Pratama Gemilang, a medium-sized manufacturing company that produces a variety of bacterial decomposition and laboratory equipment. The company has a systematic record system and computerized production and there are some systems that are still made manually as demand for raw materials from the production to the warehouse with a waffle sometimes only just though the procedure had to use a memo for taking raw materials from the warehouse. In doing production company CV Surya Pratama Gemilang processing raw materials into finished products based on processes that make the production process according to the requirement or determination of the barn, so when the warehouse inventory is less than the policy-setting in the warehouse, the company started production to meet the needs of the provisions in the warehouse. From the nature of the production process suitable production cost calculation is based on the cost method (Process Costing).Keywords: Accounting Information Systems, report production costs, Cost Based Process

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