scholarly journals Comparison of conventional and transgenic soybean production costs in different regions in Brazil

2020 ◽  
Vol 9 (7) ◽  
pp. e154973977
Author(s):  
Matheus Vinicius Abadia Ventura ◽  
Hellen Regina Fernandes Batista ◽  
Marcio Moacir Bessa ◽  
Leandro Spíndola Pereira ◽  
Estevam Matheus Costa ◽  
...  
Keyword(s):  
Production Costs ◽  
New Production ◽  
Mato Grosso ◽  
Cultivation System ◽  
Descriptive Research ◽  
Distrito Federal ◽  
Production Technologies ◽  
Cost Of Production ◽  
The Cost ◽  
Lower Production

The soybean crop is one of the most economically important crops in Brazilian agribusiness and in the world, with the expansion of the crop always linked to scientific advances and new production technologies. In view of the above, the objective of this study was to evaluate the production costs of twenty-one producing regions to determine the highest and lowest production costs in the first harvest in three agricultural years and in the summer harvest in two agricultural years, with the conventional and transgenic soybeans, in addition to comparing the cost of production of the cultivation systems. As for technical procedures, a descriptive research was carried out with statistical data provided by the National Supply Company. The agricultural years of 2018, 2019 and 2020 of soybean culture were analyzed in twenty-one Brazilian municipalities, located in the Brazilian states: Bahia, Distrito Federal, Goiás, Maranhão, Mato Grosso, Mato Grosso do Sul, Minas Gerais, Paraná, Piauí , Rio Grande do Sul, Roraima and Tocantins. The region of Primavera do Leste - MT demonstrated a region with a high cost of production in comparison with other producing regions. The lowest costs varied between several regions, depending on the cultivation system employed. The production of transgenic soybeans proved to be the most profitable and promising option due to the lower production cost in relation to the cultivation of conventional soybeans.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA AMPLANG UD. TAUFIK JAYA MAKMUR DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 142
Author(s):  
Muhammad Ramadhani
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Descriptive Research ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Production Period

Determination of cost of goods must be applied appropriately and careful, because this can help entrepreneurs to compete in a manner well and in a relatively long period of time. The purpose of this study was to determine the calculation of the cost of production of the UD Taufik Jaya Makmur Samarinda Samarinda business which is used today and the calculation of the cost of production in the UD Taufik Jaya Makmur Samarinda Samarinda business according to the full costing method. Full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of the cost of raw materials, direct labor costs, and factory overhead costs, both behaving variable and fixed. The method used in this research is descriptive research with a quantitative approach. The variables of this study include the cost of production using the full costing method. Data analysis was performed by calculating the cost of production based on the concept of the full costing method. The results showed that the results of the analysis of the calculation of the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Endeavor conducted at present were Rp. 80,312.50 per kg. Whereas the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Business in Samarinda if calculated using the full costing method is Rp 83,068.23 per kg. The difference in cost of production of the UD Taufik Jaya Makmur Samarinda Amplang Business conducted so far using the full costing method for the UD Taufik Jaya Makmur Samarinda Endeavor is Rp 2,755.73 per kg. It is recommended that UD Taufik Jaya Makmur in Samarinda should calculate and charge all elements of the factory overhead costs in one production period (month). This is done so that information about the cost of production can be a good basis for the factory in setting the selling price of envelopes at UD Taufik Jaya Makmur in Samarinda.

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

scholarly journals Layout design of new production shop based on SLP

2021 ◽  
Vol 251 ◽  
pp. 03097
Author(s):  
Lijie Zhao
Keyword(s):  
Material Handling ◽  
Field Investigation ◽  
Production Costs ◽  
General Situation ◽  
New Production ◽  
Systematic Layout Planning ◽  
Operation Unit ◽  
Work Units ◽  
The Cost ◽  
The Relationship

It has become the main way for heavy industry enterprises to decrease the cost to excavate “logistics resources” according to the Systematic Layout Planning (SLP). Taking the new tool shaft machining workshop of Luoyang yituo zhongcheng machinery co., LTD. as an example, through the method of field investigation and visit, we get the data of the process flow, material handling, the relationship between each process and the general situation of the new workshop. The SLP method is used to divide the work units in the workshop, analyze the relationship between logistics and non-logistics among each work unit, determine the comprehensive relationship between each operation unit, and make the position correlation diagram. Besides, we also combine the current situation of the workshop to sort out the layout scheme to reduce the production costs of the workshop.

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

scholarly journals PENGARUH BIAYA PRODUKSI TERHADAP HASIL PRODUKSI PADA HOME INDUSTRI SAMBEL PECEL DI KOTA MADIUN

2014 ◽  
Vol 2 (1) ◽  
Author(s):  
Iin Purwanti
Keyword(s):  
Industrial Production ◽  
Linear Regression Analysis ◽  
Production Costs ◽  
The Other ◽  
Variable Cost ◽  
Other Hand ◽  
Cost Of Production ◽  
The Cost ◽  
The City ◽  
At Home

This study aims to determine the production cost home industry of sambel pecel, to determine sambel pecel production in Madiun, and to know is there any effect on the cost of production yield at home industry of sambel pecel Madiun. The samples in this study using a sample that is saturated all home industries of sambel pecel in the city of Madiun, amounting to 34 Home industry of pecel. Data collection using interviews and documentation. In analyzing the data used linear regression analysis to test the hypothesis put forward in this study.The results showed that the cost of production has an influence as well as a positive relationship to yield at Home industry of sambel pecel in the city of Madiun. It is derived from the value rhit rtab 0.339 0.982 whereas on the other hand Sighit value of 0.00 and Sigpro ≤ 0.05. This means that rhit ≥ rtab (0.982 ≥ 0.339) or Sighit ≤Sigpro (0.00 ≤ 0.05), which suggested a rejection of H0 means that production costs have a relationship with industrial production at home industry of sambel pecel at Madiun city. It also obtained the Fhit, while the value of 875.064 Ftab 4,149 value on the other hand is known Sighit 0.00 and Sigpro 0.05. This means that the Fhit ≥ Ftab (4.149≥875.064) ≤ Sighit≤ Sigpro (0,00 ≤ 0,05). Meaning a rejection of H0 which indicates that there is a cost impact of production on industrial production at home industry of sambel pecel at Madiun city. Also obtained regression coefficients (t test) with thit 29.581 ttab 1.693 on the other hand Sighit 0.00 and Sigpro 0.05. This means that the thit ≥ ttab(29.581 ≥ 1.693) or Sighit ≤ Sigpro (0,00 ≤ 0,05). Results R2 of 96.5%. Showed that 96.5% of the variable cost of production is affected production, while the remaining 3.5% is influenced by other factors.

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 PERENCANAAN PRODUKSI UNTUK MEMENUHI PERMINTAAN DENGAN BIAYA YANG OPTIMAL

Heuristic ◽  
2016 ◽  
Vol 11 (02) ◽  
Author(s):  
Andre Leonard Sawargo ◽  
Siti Mundari
Keyword(s):  
Production Costs ◽  
Final Project ◽  
Economic Methods ◽  
Forecasting Method ◽  
Cost Of Production ◽  
The Cost

The final task is to give consideration to the company to add crumble pellet machine in an effort to increase production so as to meet the demand. In completing this final project used several techniques to compare the economic methods addition of new machines, and production planning.Worth Annual method to determine the annual value of an investment and summed with the cost of production and comparability with the cost of production without new investment. HoltWinter forecasting method to forecast the demand for 1 year. And after that calculates the cost of production when using the addition crumble pellet machine and do not use the machine additions crumble pellets. Smaller production costs are selected.

scholarly journals ANALISIS PENDAPATAN USAHATANI BUAH RAMBUTAN DI DESA TALAWAAN KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 12 (3) ◽  
pp. 97
Author(s):  
Wa Ode Ariany ◽  
Gene H. M. Kapantow ◽  
Caroline B. D. Pakasi
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Production Costs ◽  
Primary Data ◽  
Farm Income ◽  
Farm Production ◽  
Nephelium Lappaceum ◽  
Average Production ◽  
Cost Of Production ◽  
The Cost

Rambutan (Nephelium lappaceum L) in the form of a tree with fruit that has skin hair resembles a fruit crop wooded meant in the family Sapindaceae. Talawaan village is a center of rambutan fruit producer in North Minahasa Regency. This research was conducted in January to April 2016 in the village Talawaan Talawaan District of North Minahasa regency. This study using purposive sampling technique using a sample of 15 people rambutan growers. Data collected consist of primary data and secondary data. The results showed that the respondents farmers for the production of rambutan Talawaan village average per farmer as much as 1237.73 kg while the average production per tree as much as 78.51 kg with the average price per kilogram of rambutan Rp 6,000. Rambutan farm receipts on average per farmer Rp 7.4264 million while for the average receipts per tree Rp 471 060. Farm production costs to the cost of production per farmer Rp 228.374.33 while the cost of production per tree Rp 161.56.78, so revenues are reduced by the cost of production, the rambutan farm income to average per farmer Rp 7,198,025.67 while for earnings per tree Rp 454,904.63.

EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya)

2019 ◽  
Vol 7 (01) ◽  
pp. 47
Author(s):  
Jeffry .
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Labor Costs ◽  
Overhead Cost ◽  
Cost Of Production ◽  
Production Calculation ◽  
The Cost

PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and factory overhead costs are absorbed by the product orders can not be calculated specifically. With job order costing method , PT . Organ Jaya will easily find the cost of production for each order , because in the calculation of the cost of production is not affected by the initial inventory of final goods as well as ordered , then the cost of production is the basis for determining the cost of production . Calculation of cost of production is carried out by PT . Jaya organ still manually so that the resulting lack of accurate information , in this case PT . Jaya organs not use time sheet and job cost ticket as a medium in the calculation of production costs in order to determine the cost of production . Keyword : Job order costing-overhead cost

The Mango Value Network (Mangifera indica L.) in Campeche, Mexico

2020 ◽  
Vol 13 (11) ◽  
Author(s):  
A.R. Ireta-Paredes ◽  
P. Pérez Hernández ◽  
J. Bautista-Ortega ◽  
A.V. Ayala-Garay ◽  
A. Soto-Estrada
Keyword(s):  
Mangifera Indica ◽  
High Density ◽  
Production Costs ◽  
Soil Conditions ◽  
Social Sector ◽  
Structured Interviews ◽  
New Production ◽  
Value Network ◽  
The Social ◽  
Production Technologies

Objective: Characterize the mango value network in the State of Campeche and identify its problems. Design/methodology/approach: Based on documentary information and 40 semi-structured interviews, the structure of the value network, its key actors, and technologies were identified. Results: Researchers advise to establish high-density orchards (3 333 plants ha-1), although growers accept to increment from 69 to only 278 plants ha-1. New production technologies are required for important cultivars, such as Tommy Atkins, Manila, and creole. Their vegetative growth responds differently to local humidity, rain, and soil conditions, due to their monoembryonic or polyembryonic origin. Limitations of the study/implications:  Producers in the social sector do not keep accounting and production records. An estimate of mango yields, investment, income, and profits was obtained based on the opinion of producers from the social and business sector of Campeche. Findings/conclusions: Social sector producers of mango are willing to grow their orchards with 278 plants ha-1; it is required to evaluate the production technologies of Tommy Atkins, Manila, and creole cultivars, and to estimate the production costs. Private sector growers are choosing to substitute mango for high-density Persian lemon; they also prioritize fruit fly management and commercialization of fruits.

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