Formation of the cost structure for bakery products in the format of economic cooperation with partners

2020 ◽  
pp. 74-81
Author(s):  
L. Golovina ◽  
E. Yurkov
Keyword(s):  
Cost Structure ◽  
Production Costs ◽  
Bakery Products ◽  
White Bread ◽  
Pricing Policy ◽  
Financial Condition ◽  
Retail Chains ◽  
The Cost ◽  
Baking Industry

The article examines important problematic issues of domestic bakery production. On the example of one of the bakeries of the Orel region, the changes in the list of production costs for the production of white bread for the period 1999-2019 are analyzed. The article discusses the benefits for the baking industry of canceling the return of unrealized bread from commercial enterprises. The reasons for the deterioration of the quality of wheat flour and white bread in the country's retail chains are considered. The problem of increasing the profitability of bakery production due to changes in the pricing policy is touched upon. The conditions for improving the financial condition of bakery enterprises, as well as the possibility of attracting investment in the industry, are considered.

Application of TOPSIS and ANOVA Methods to Evaluate the Electrical Resistance Spot Welding Process Parameters of AISI 1020 Steel

2020 ◽  
Vol 12 (4) ◽  
Author(s):  
Harshavardhana Natarajan ◽  
Sundar Singh Sivam Sundarlingam Paramasivam ◽  
Durai Kumaran ◽  
G. Balakumaran ◽  
R. Naveen
Keyword(s):  
Spot Welding ◽  
Hold Time ◽  
Welding Process ◽  
Current Control ◽  
Production Costs ◽  
Steel Plates ◽  
Test Results ◽  
Electrode Current ◽  
The Cost

Deformation and deterioration of the electrode caused by chemical reaction is resistant to AISI 1020 with caps screw electrodes. In this study, squeeze, weld, hold time, current and pressure is evaluated for the nugget diameter. OP1is the surface waviness, OP2 is the force, OP3 is the nugget height and OP4 is welded by spot welding on steel plates. AISI 1020 steel plates with thicknesses of 0.8 mm and 1.5mm for connecting the cap screw electrode, current and clock sensor with current control for 120 kVA capacitors are connected. The cycle welding currents of 5, 10, 15, 20 and 25 were selected and increased from 8 kA to 10 kA is done during the welding process. In this study, OP1 to OP4 are selected and the verification experiment is performed in an optimal state to observe the development accuracy. Based on confirmation of test results, it was determined to develop a model that can be effectively used to predict the size of weld surface thereby improving the quality of the weld and calculating the cost of the top screw head. The welded joints of two electrodes are exposed to weld radius. The groove, force and valve height are calculated by the ingot detector, dynamometer and ultrasonic. This allows the workstation to be welded to the desired contour while reducing its production costs.

284. The effects of additions of dried skim milk and dried whey on the baking quality and nutritive properties of white bread

1941 ◽  
Vol 12 (2) ◽  
pp. 184-212 ◽  
Author(s):  
K. M. Henry ◽  
J. Houston ◽  
S. K. Kon ◽  
J. Powell ◽  
R. H. Carter ◽  
...  
Keyword(s):  
Nutritive Value ◽  
Marked Effect ◽  
Skim Milk ◽  
White Bread ◽  
Commercial Products ◽  
Baking Quality ◽  
White Flour ◽  
Baking Industry

Experiments were carried out to study the effects on the quality and nutritive value of bread of the addition to white flour of roller-dried skim milk and roller-dried whey. Both samples were typical commercial products.Additions of 2% of the dried milk could be made without any marked effect on loaf quality or on flavour. The addition of 4% or more definitely lowered the quality of the bread, the volume being smaller and the crumb more rubbery. As the content of milk was increased above 2% the flavour of the bread became increasingly distinctive and departed from the normal neutral flavour of water bread.Up to 5% of dried whey could be added to the flour without any marked deterioration in the crumb of the bread, although with one flour this quantity decreased the volume by 16%. At this level, however, the whey imparted a distinct cheesy flavour to the bread.Attention is drawn to the fact that the effects produced by the addition of dried milk or whey to bread can only be considered in relation to the particular sample used, since other workers have found that modifications in the method of manufacture considerably alter the value of the product as far as its use in bread is concerned. For this reason improved types of dried milk or whey might well lead to their greater use by the baking industry.

scholarly journals The cost disadvantage of steep slope viticulture and strategies for its preservation

OENO One ◽  
2021 ◽  
Vol 55 (1) ◽  
pp. 49-68
Author(s):  
Larissa Strub ◽  
Simone Mueller Loose
Keyword(s):  
Net Present Value ◽  
Univariate Analysis ◽  
Steep Slope ◽  
Production Costs ◽  
Pricing Policy ◽  
Fixed And Random Effects ◽  
Option Strategies ◽  
The Cost ◽  
Steep Slopes ◽  
The Impact

The falling fallow of steep slope vineyards is caused by cost disadvantages that have not been analysed so far. This study quantified the production costs of different types of steep slopes, identified cost drivers within viticultural processes and assessed the impact of grape yield on the production cost for vertical shoot positioning (VSP) systems. It also examined under what conditions the reshaping of steep slope vineyards into transversal terraces (TTs) is economically viable. Costs were derived from a dataset of 2321 working time records for labour and machine hours from five German wine estates over three years. The costs for standard viticultural processes were compared across five site types with different mechanisation intensities by univariate analysis of variance with fixed and random effects. The net present value (NPV) of reshaping slopes into horizontal terraces was also assessed. Manual management of steep slopes was determined to be 2.6 times more costly than standard flat terrain viticulture. The cost disadvantage of steep slopes mainly stems from viticultural processes with limited mechanisability that require specialised equipment and many repetitions. Current subsidies fall short of covering the economic disadvantage of manual and rope-assisted steep slopes. Climate change-related drought and yield losses further increase the economic unsustainability of steep slopes. Under certain conditions, the transformation of manual steep slope sites into TTs can be a viable economic option. Strategies to reduce the cost disadvantage are outlined. The estimated cost benchmarks provide critical input for steep slope wine growers’ cost-based pricing policy. These benchmarks also give agricultural policy reliable indicators of the subsidies required for preserving steep slope landscapes and of the support needed to transform manual steep slope sites into TTs.

scholarly journals Quality of pre-sprouted sugarcane seedlings grown on substrates with decomposed babassu palm stem

2021 ◽  
Vol 51 ◽  
Author(s):  
Romário Martins Costa ◽  
Marcos Renan Lima Leite ◽  
Sâmia dos Santos Matos ◽  
Rayssa Carolinne Mouzinho de Sousa ◽  
Raissa Rachel Salustriano da Silva-Matos ◽  
...  
Keyword(s):  
Growth And Development ◽  
Dry Mass ◽  
Quality Parameters ◽  
Point Of View ◽  
Production Costs ◽  
Economic Point ◽  
Babassu Palm ◽  
Number Of Leaves ◽  
The Cost

ABSTRACT The use of pre-sprouted seedlings in the implantation of sugarcane crops not only reduces the establishment period and production costs, but also has other advantages, such as a lesser requirement of propagules (stems) and greater phytosanitary control of the seedlings, when compared to conventional planting. Commercial substrates are also expensive and their use increases the cost of seedlings. This study aimed to evaluate the quality of sugarcane pre-sprouted seedlings grown on substrates with different proportions of decomposed babassu palm stem (DBPS), as well as to recommend the substrate formulation that provides the most favorable environment for the growth and development of sugarcane pre-sprouted seedlings. For preparation of the substrate (S), DBPS and soil were used in the following proportions: S1: 0 % of DBPS + 100 % of soil; S2: 20 % of DBPS + 80 % of soil; S3: 40 % of DBPS + 60 % of soil; S4: 60 % of DBPS + 40 % of soil; S5: 80 % of DBPS + 20 % of soil; S6: 100 % of DBPS + 0 % of soil. The use of S2 and S3 considerably improved the seedling quality parameters, such as sprout diameter and length, number of leaves and total, shoot and root dry mass. However, from an economic point of view, S2 is recommended for use.

The role of feeding in the prevention of non-communicable diseases of poultry

2019 ◽  
Author(s):  
Сергей Енгашев ◽  
Syergyey YEngashyev ◽  
Тамара Околелова ◽  
Tamara Okolelova
Keyword(s):  
Metabolic Disorders ◽  
Raw Materials ◽  
Production Costs ◽  
Biologically Active ◽  
Poisonous Plants ◽  
Minimum Requirements ◽  
The Cost ◽  
Poultry Farming

The book deals with many factors, including anti-nutritional, determining the biological value of feed components. Considerable attention is paid to the minimum requirements that must be imposed on the quality of raw materials and can be met in each economy. Provides information on poisonous plants and weeds that may be present in the plant material and cause phytotoxicity. The causes of diseases of feed nature associated with metabolic disorders, and ways to prevent them. The consequences of technological violations in poultry farming are revealed. The role of the quality of raw materials, biologically active and mineral substances in the prevention of certain diseases of forage nature, increasing the productivity of poultry, reducing the cost of feed and their production costs. It is addressed to specialists and managers of poultry farms, feed industry enterprises, researchers, postgraduates and students.

COST EFFECTIVENESS ON FARMS IN POLAND COMPARED TO THE EUROPEAN UNION

2021 ◽  
Vol XIII (1) ◽  
pp. 23-35
Author(s):  
Agnieszka Gałecka
Keyword(s):  
European Union ◽  
Cost Effectiveness ◽  
Cost Structure ◽  
Production Costs ◽  
The European Union ◽  
Horticultural Crops ◽  
Farm Production ◽  
Milk Cows ◽  
Farm Accountancy Data Network ◽  
The Cost

The aim of the study was to assess the cost effectiveness of farms in Poland compared to the European Union, depending on the type of farming. The value and cost structure of the studied farms were determined and the cost-production relation was assessed. The research covered farms participating in the FADN (Farm Accountancy Data Network) European system for collecting accountancy data from farms. As a part of the main objective, an analysis of the structure and dynamics of costs of the researched farms and the cost-production relationship were assessed. The research period covered the years 2013-2018. On the basis of the conducted research, a high cost burden on production was found both in Poland and the entire EU. In the cost structure, direct costs had the largest share, which were particularly important in farms focused on animal production. There was a differentiation in both the cost structure and cost effectiveness depending on the type of farming. The highest production costs were characteristic for farms of the agricultural type – other grazing livestock, and the lowest for farms specialized in horticultural crops and breeding milk cows. In 2018, compared to 2013, there was an increase in the cost effectiveness of Polish farm production, while a slight decrease in the EU average. The increase in costs and the increase in the cost effectiveness of Polish farm production testifies to a general increase in the prices of production factors used in agricultural production and a decrease in cost competitiveness on the European market.

scholarly journals Optimal management of efficiency gains manufacturing enterprises

2021 ◽  
pp. 214-218
Author(s):  
Т.Г. Айгумов ◽  
В.Б. Мелехин
Keyword(s):  
Production Process ◽  
Production Costs ◽  
Market Segments ◽  
Manufacturing Enterprises ◽  
Production Factors ◽  
Conditional Minimization ◽  
The Cost ◽  
Variable Production ◽  
Optimal Quality

Сформулированы две ключевые задачи, связанные с повышением эффективности производственных предприятий на основе оптимального управления качеством и снижением себестоимости производимой продукции. Решение первой задачи сводится к допустимому росту качества производимой предприятием продукции путем ее модернизации с учетом покупательской способности основной массы потребителей на различных сегментах рынка. Приведен критерий позволяющий определить оптимальные объемы производства продукции с различным уровнем качества для различных сегментов рынка, обеспечивающие производственному предприятию получение максимально возможной прибыли за счет роста потребительских свойств производимой продукции и повышения на этой основе ее рыночной стоимости. Решение второй задачи связано с условной минимизацией переменных издержек производства без потери требуемого уровня качества различных видов производимой предприятием продукции, которая обеспечивается путем сбалансированного ввода факторов производства в производственный процесс. Такой ввод факторов производства сопровождается снижением себестоимости производимой предприятием продукции и получением на этой основе дополнительной прибыли. Для проведения условной оптимизации, когда решение задачи оптимального управления получением дополнительной прибыли находится на границе области допустимых значений вводимых в него факторов, приводится критерий определяющий условие сбалансированного их ввода в производственный процесс и снижения на этой основе переменных издержек производства различных видов продукции в краткосрочном периоде. Two key tasks have been formulated related to improving the efficiency of manufacturing enterprises based on optimal quality management and reducing the cost of production. The solution to the first problem is reduced to an acceptable increase in the quality of the products produced by the enterprise by means of its modernization, taking into account the purchasing power of the bulk of consumers in various market segments. A criterion is given that allows you to determine the optimal production volumes of products with different levels of quality for different market segments, providing a manufacturing enterprise to obtain the maximum possible profit due to the growth of consumer properties of the products produced and on this basis increase its market value. The solution of the second problem is associated with the conditional minimization of variable production costs without losing the required level of quality of various types of products produced by the enterprise, which is ensured by balanced input of production factors into the production process. This input of factors of production is accompanied by a decrease in the cost of products manufactured by the enterprise and the receipt of additional profit on this basis. To carry out conditional optimization, when the solution to the problem of optimal control for obtaining additional profit is on the border of the region of admissible values ​​of the factors introduced into it, a criterion is given that determines the condition for their balanced input into the production process and, on this basis, reduce the variable production costs of various types of products in the short term.

scholarly journals Florida Strawberry Production Costs and Trends

EDIS ◽  
2018 ◽  
Vol 2018 (1) ◽  
pp. 5
Author(s):  
Zhengfei Guan ◽  
Feng Wu ◽  
Alicia J. Whidden
Keyword(s):  
Resource Economics ◽  
Cost Structure ◽  
Production Costs ◽  
Cost Information ◽  
Policy Makers ◽  
Period Analysis ◽  
Fact Sheet ◽  
Economics Department ◽  
The Cost ◽  
Over Time

To help growers and policy makers understand how and why strawberry production costs have changed over time, this 5-page fact sheet written by Zhengfei Guan, Feng Wu, and Alicia Whidden and published by the UF/IFAS Food and Resource Economics Department presents cost information collected over a five-year period, analysis of the cost structure of Florida strawberries, and an examination of the trend of changing costs along with the factors underlying the trend. http://edis.ifas.ufl.edu/fe1013

scholarly journals WAYS TO INCREASE THE COMPETITIVENESS OF THE COMPANY “COCA COLA BEVERAGES UKRAINE LIMITED”

2020 ◽  
Author(s):  
Belinska Yanina ◽  
◽  
Alina Raicheva ◽  
Keyword(s):  
New Technologies ◽  
Soft Drinks ◽  
Production Costs ◽  
Export Market ◽  
Manufacturing Processes ◽  
Leading Position ◽  
The Cost ◽  
A Company ◽  
Potential Customers

The article provides a detailed analysis of the competitiveness of the Ukrainian company “Coca Cola Beverages Ukraine Limited” and suggests the main ways to increase its competitive position. To begin with, we were able to study the concept of competitiveness and determined that a competitive company is a company that achieves its goal and successfully operates in the market with a large number of competitors. We have found that it is competition that forces manufacturers to introduce new innovative manufacturing processes and new technologies that should reduce production costs and production costs. So, by improving the quality of its products, the company attracts the attention of new potential customers, which means it increases its own profit. Next, we analyzed the market where Coca Cola Beverages Ukraine Limited operates and determined that it occupies a leading position. Competitive analysis of company Coca Cola Beverages Ukraine Limited showed that the company is a powerful player in the Ukrainian soft drinks market. Today the Coca Cola Beverages Ukraine Company is the leader in its segment. The main competitor of the Coca Cola Beverages Ukraine Limited both in the domestic and an export market is PepsiCo Ukraine. We have proposed the following ways to increase the competitiveness of our company as expanding the range of products and diversifying the main business of the company. To expand the range, we propose to focus on increasing the range of juices, since the trend of healthy eating is becoming popular among Ukrainian and this will allow the company Coca Cola Beverages Ukraine Limited to conquer a new niche in the market. In terms of diversification, we suggest Coca Cola Beverages Ukraine Limited to deal with the processing of plastic bottles with their subsequent use. This will allow not only to reduce the cost of final products, but also to create a positive image of an environmentally friendly company that cares about the environment and ecology. These measures should help company Coca Cola Beverages Ukraine Limited to increase its market share and compete in the soft drinks market not only in Ukraine, but also abroad.

scholarly journals PROVIDING OF FINANCIAL STABILITY OF ENTERPRISES OF PASTRY INDUSTRY

2021 ◽  
pp. 62-69
Author(s):  
Volodimir Mishchenko ◽  
Sergii Mekhovych ◽  
Irina Gorobets
Keyword(s):  
Financial Stability ◽  
Capital Investment ◽  
Financial Condition ◽  
Confectionery Products ◽  
European Standards ◽  
The Government ◽  
Quality Of Products ◽  
The Stability ◽  
The Cost

The article identifies the main trends characteristic of the modern confectionery market of Ukraine. The reasons for the slowdown in production growth, the gradual increase in prices for all types of confectionery, changes in the structure of demand for products are considered. Exports of confectionery products require Ukrainian producers to expand their own range, as well as to bring the quality of products to European standards. The recent trend characterizes the increase in demand in the domestic market for complex (combined) confectionery, so the main prerequisite for the development of the industry is to improve production, which requires significant capital investment. The paper analyzes the dynamics of the main indicators of the sample of confectionery enterprises in order to assess the stability of their financial condition. For providing of steady development of industry the Government program, is needed built on balanced to demand with application of state-private partnership. In the conditions of COVID epidemic with the aim of prevention of possible bankruptcy it is expedient to inculcate the cost-oriented management and preventive anti-crisis dynamic management. For their introduction it is necessary to work out branch purposeful events on in-plant training of workers of pastry industry.

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