scholarly journals The Moderate Operation Scales of Apples Based on Output, Profit, and Unit Production Costs in the Shaanxi Province of China

Land ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 25
Author(s):  
Congying Zhang ◽  
Qian Chang ◽  
Liqun Shao ◽  
Xuexi Huo
Keyword(s):  
Production Cost ◽  
Cost Model ◽  
Unit Cost ◽  
Production Costs ◽  
Shaanxi Province ◽  
Profit Model ◽  
Unit Production Cost ◽  
Net Profit ◽  
Apple Production ◽  
Moderate Scale

In the Shaanxi province, small and scattered plots impede an increase in the efficiency of apple production. Developing a moderate operation scale is a proper tool to solve inefficiencies in apple production, as it enables improving the factor allocation efficiency, resulting in higher yields, higher profit, or lower production costs. However, the moderate operation scales, based on output, profit, and production costs, may be different. This paper aimed to evaluate the moderate operation scale of apples from three perspectives of increasing yields and profits and reducing unit production cost. The study was based on survey data collected from 661 randomly selected apple farmers in eight counties of the Shaanxi province, China. The collected data were analyzed quantitatively by the input-output model, the net profit model, and unit production cost model. The findings show that: (1) The moderate operation scale oriented to increasing apple yields in the Shaanxi province should be 0.87–1.53 ha. (2) The moderate operation scale oriented to increasing the net profit of farmers in the Shaanxi province should be over 1.53 ha. (3) The moderate operation scale oriented to reducing the unit cost of apple production in the Shaanxi province should be 0.20–0.53 ha. The study provides evidence that policymakers should grasp the balance point and find the intersection of the operation scale based on output, profit, and unit production cost when guiding apple growers to carry out the moderate scale. We propose that 0.87–1.53 ha may be a suitable operation scale for apple production in the Shaanxi province at the current stage.

Production Cost Modeling to Support Product Family Design Optimization

2003 ◽  
Author(s):  
Jaeil Park ◽  
Timothy W. Simpson
Keyword(s):  
Production Cost ◽  
Cost Model ◽  
Product Family ◽  
Optimization Methods ◽  
Production Costs ◽  
Product Platform ◽  
Product Family Design ◽  
The Family ◽  
The Individual ◽  
Decision Based Design

Product family design involves carefully balancing the commonality of the product platform with the distinctiveness of the individual products in the family. While a variety of optimization methods have been developed to help designers determine the best design variable settings for the product platform and individual products within the family, production costs are thought to be an important criterion to choose the best platform among candidate platform designs. Thus, it is prerequisite to have an appropriate production cost model to be able to estimate the production costs incurred by having common and variant components within a product family. In this paper, we propose a production cost model based on a production cost framework associated with the manufacturing activities. The production cost model can be easily integrated within optimization frameworks to support a Decision-Based Design approach for product family design. As an example, the production cost model is utilized to estimate the production costs of a family of cordless power screwdrivers.

AN ECONOMIC PRODUCTION LOT SIZE FOR CONTINUOUS DECREASE IN UNIT PRODUCTION COST

2008 ◽  
Vol 25 (05) ◽  
pp. 673-688 ◽  
Author(s):  
B. C. OUYANG ◽  
H. RAU
Keyword(s):  
Product Life Cycle ◽  
Production Cost ◽  
Recursive Algorithm ◽  
Optimal Number ◽  
Production Costs ◽  
Mature Stage ◽  
Lot Size ◽  
Unit Production Cost ◽  
Economic Production ◽  
Production Policy

It is common that prices of raw materials, parts or products decrease significantly after they come onto the market. High technology products are good examples, such as PCs, CPUs, DRAM, and mobile phones. Consequently, the traditional economic production quantity (EPQ) model assuming a constant unit production cost is no longer suitable for today's time-based competition. This study incorporates linearly and exponentially decreasing unit production costs during the mature stage of a product life cycle and presents a mathematical inventory model for production policy. A recursive algorithm is developed to obtain the optimal production schedule and a one-dimension search method is applied to find the optimal number of production cycles. In addition, numerical examples to illustrate the proposed model and its significance with or without considering a continuous reduction in unit production costs for the production policy are discussed as well.

scholarly journals Cost and profit conditions in the Hungarian intensive apple production

2007 ◽  
Vol 13 (3) ◽  
Author(s):  
F. Apáti ◽  
X. Wang ◽  
J. Racskó
Keyword(s):  
Data Collection ◽  
Food Quality ◽  
High Standard ◽  
Production Costs ◽  
Average Case ◽  
Net Profit ◽  
Production Value ◽  
Apple Production ◽  
The Cost ◽  
Standard Production

In this study I investigated the cost and profit conditions and the efficiency of intensive, qualitative apple production on the basis of a data collection carried out in ventures of high standard production. I concluded that the intensive apple production has an extremely high cost requirement, the production costs are approximately 1500 to 1600 thousand HUF per hectare. In an average case, a production value of 2000 thousand HUF per hectare may be reached, which may fluctuate in a wide interval during the years. Considering the above mentioned, a net profit of 400 to 500 thousand HUF may be realized in one hectare. It should be highlighted that regarding the present marketing conditions, realizing the appropriate profit may be expected only by producing 30 to 40 tons per hectare yields and 80 to 90% food quality ratio.

scholarly journals http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/about/submissions#onlineSubmissions

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Sukanta Sukanta
Keyword(s):  
Production Cost ◽  
Unit Cost ◽  
Production Costs ◽  
Production Unit ◽  
Cost Calculation ◽  
Distribution Method ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Components

In determining the cost of production and sales of a product unit is often faced with problems in making decisions. Determination of the cost of the production unit can be done more quickly and there is a standardized calculation method correctly and correctly. The purpose of this research is to determine and calculate the cost of production per unit of product in a certain amount based on the imposition of production costs. Imposing production costs. The production cost calculation is determined on these production cost components, both by direct and indirect costing in accordance with the organizational structure approach of the company concerned. The result of the research shows that the calculation of the unit cost for the Inner tube product based on the current experience and knowledge of the company is Rp. 15,200 per unit, while the results of research using the distribution method of the production unit cost of Rp. 13,045 per unit. Thus, there is a difference in the unit cost of the product that is 20% cheaper than it is currently in the company

THE EFFECT OF PRODUCTION COST TO NET PROFIT; A CASE STUDY OF PT. INDORAMA SYNTHETICS TBK

2018 ◽  
Vol 4 (1) ◽  
pp. 54-64
Author(s):  
Mutia Wulandari ◽  
Ahmad Abror ◽  
Manohara Inggita
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Hypothesis Test ◽  
Sample Selection ◽  
Significance Test ◽  
T Test ◽  
Production Costs ◽  
Primary Data ◽  
Net Income ◽  
Net Profit

Production is the largest cost part of the company. A production process at each company would require a considerable cost. “Production costs are costs incurred in order to process raw materials into products and goods are ready for sale. This study aims to determine how much influence the cost of production to net income. Abstract This study used descriptive method with quantitative approach. The population used in this study was the financial statements; costs production statement, Profit and loss statement from the year 2010-2014 of PT. Indorama Synthetics Tbk. Sample selection has done by using purposive sampling method with amount of data processed 6 years. The data used are primary data. Data were tested using SPSS 21.0, the data analysis used was simple regression analysis, correlation analysis, determination coefficient analysis and hypothesis test using parameter significance test (t test). The result of this research show that partially production cost have a significant effect to net profit. Based on t-test known that the hypothesis was accepted since the t count was higher than t-table value. The t-count was equal to 3,095, while the t-table was 2,776, with a significant value of 0.036 smaller than 0.05, which means that production costs significantly affect net income at PT Indorama Synthetics Tbk.

scholarly journals Analisis dan Perancangan Aplikasi Berbasis Web untuk Pengelolaan Harga Pokok Produksi Menggunakan Metode Harga Pokok Proses

2019 ◽  
Vol 17 (2) ◽  
pp. 1
Author(s):  
Magdalena Karismariyanti
Keyword(s):  
Web Application ◽  
Production Cost ◽  
Raw Materials ◽  
Unit Cost ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Web Based ◽  
Cost Of Production ◽  
The Cost

Manufacturing of products incurred raw material costs, direct labor costs, and factory overhead   costs, which could be used to determine the price of the product sold.  On the contrary, the company, which manufactured thousands of toys and dolls monthly, did not have proper cost record. Production cost calculated by the average of total cost divided with a total of confirmed product. Hence, the production cost for each product could not be defined precisely. Based on the problems described, a web application was developed to manage the recording of transaction and automatically calculated the cost of production. This application's functionalities were able to manage purchasing activities, handing over raw materials to production, confirming finished goods, calculating production costs, posting journals and ledgers, and reporting of the cost of production. This application could help companies to calculate the unit cost. Based on a comparison between manual and application testing, it could be concluded that output in the application displayed an exact match from the manual. Thus, this web-based application was ready to be implemented in the company.

scholarly journals Economic analysis of different dairy farm sizes in Burdur province inTurkey

2011 ◽  
Vol 51 (No. 1) ◽  
pp. 8-17 ◽  
Author(s):  
V. Demircan ◽  
T. Binici ◽  
H. Koknaroglu ◽  
Aktas AR
Keyword(s):  
Production Cost ◽  
Sampling Method ◽  
Dairy Farm ◽  
Dairy Farms ◽  
Production Costs ◽  
Farm Income ◽  
Retail Sale ◽  
Sale Price ◽  
Net Profit ◽  
The Difference

The purpose of this study was to analyze the economic structure of different dairy farm sizes in Burdur province in Turkey. Data were acquired by conducting a survey on 132 dairy farms selected by the stratified random sampling method. Dairy farms were divided into three groups according to their sizes and were analyzed accordingly. It was found that production cost decreased and profit increased as animal unit per farm increased. Production costs per animal unit for the first, second, and third group were 2 634.09, 2 252.01 and 1 930.52 YTL, respectively (1 USD = 1.42 YTL), whereas the net profit was –267.36, 25.95 and 405.99 YTL, respectively. When the average profit of all farms was considered, it was found that the profit was not high enough to sustain a farm household’s living. In the study area the retail sale price of 1 kg of milk was 0.468 YTL and production cost of 1 kg milk was 0.455 YTL. Hence it could be said that the profit margin (0.013 YTL/kg), defined as the difference between these two prices, was small. It was found that besides milk production, the cattle value appreciation increased farm income.  

scholarly journals Pengaruh Biaya Produksi dan Biaya Promosi Terhadap Laba Bersih (Studi Pada Perusahaan Roti PT. Nippon Indosari Corpindo Tbk Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2019)

2021 ◽  
Vol 5 (2) ◽  
pp. 144
Author(s):  
Yulianus Viki Antono ◽  
Hendrik Suhendri ◽  
Sri Andika Putri
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Production Cost ◽  
Quantitative Methods ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Net Income ◽  
Net Profit ◽  
Variable Influence

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>The purpose of this research is to find out the influence of production costs and promotional costs on net income at PT NIC Tbk which has been listed on the IDX for the 2014-2019 period. Meanwhile, in this research, quantitative methods are used and multiple linear regression analysis is used. The results found in this research are that the production cost variable can have a significant effect on net income, which can be proven through the value of t count = 7.299 (greater than t table = 2.447) and significant value = 0.000 (smaller than t table = 2.447) 0.05), so that hypothesis 1 can be accepted, while the promotion cost variable can also have a significant effect on net income, it can be proven through the t count = 5.881 (greater than t table = 2.447) and the significant value = 0.000 (less than 0.05), so hypothesis 2 can be accepted. The variable influence of production costs and promotion costs has a significant influence on the net profit of PT NIC Tbk which has been listed on the IDX for the 2014-2019 period of 20.8%. </span></p><p> </p></div></div></div>

Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach

2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari
Keyword(s):  
Quantitative Study ◽  
Marginal Cost ◽  
Production Cost ◽  
Maximum Level ◽  
Production Costs ◽  
Total Production ◽  
Sugar Factory ◽  
Maximum Production ◽  
Cost Approach ◽  
South Sulawesi

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    

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