scholarly journals ANALISIS KEUNTUNGAN PENGGEMUKAN SAPI POTONG KELOMPOK TANI “KEONG MAS” DESA TAMBULANGO KECAMATAN SANGKUB BOLAANG MONGONDOW UTARA (STUDI KASUS)

ZOOTEC ◽  
2014 ◽  
Vol 34 (1) ◽  
pp. 28
Author(s):  
Richard J Makkan ◽  
Anie Makalew ◽  
F H Elly ◽  
L D.R LUMENTA
Keyword(s):  
Beef Cattle ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Variable Cost ◽  
Farmer Groups ◽  
Animal Farm ◽  
The Cost ◽  
Cattle Farmer

ABSTRACTPROFIT ANALYSIS ON BEEF CATTLE FATTENING OF KEONG MAS FARMER GROUP AT TAMBULANGO VILLAGE, SANGKUB DISTRICT, NORTH BOLAANG MONGONDOW REGENCY (CASE STUDY).Beef Cattle Fattening of “Keong Mas” farmer group was located at Tombolango village, District of Sangkub, North Bolaang Mongondow regency. The problem was that the farmer group did not know to evaluate the profits as well as the beneficial farm condition. The purpose of the study was to determine the profit and feasibility of beef farm managed by “Keong Mas” farmer group. The research method was carried out as case study. The statistical analysis was conducted by the analysis of the profit and feasibility. The results showed that fattening beef cattle farmer group of “Keong Mas” gained of Rp 7,433,750,- with maintaining beef animals of 15 heads. Production costs spent in animal farm were Rp 97,566,250,- consisting of a fixed cost of Rp 6,295,000.- and variable cost of Rp 91,271,250.-. The cost of the house pens was the largest expense of the total fixed cost whith the cost of about 42.8 percents. Calf breeding stock costs were the largestexpense of the total variable cost withabout 58 percents. Turnover obtained ofRp 105,000,000.- from sale process of 15head with the price of Rp 7,000,000.- perhead. Based on the feasibility analysis ofthe fattening beef cattle of “keong Mas”farmer groups showed that this animalfarm was feasible to be running withshowing NPV of Rp 38,795,714.- and IRRof 38 percents and 1.95 Net BCR.Keywords : Fattening, Beef Cattle, Profit,Feasibility, Farmer group, Tabulangovillage.

PSVIII-12 An economic and emergy approach to evaluate the level of sustainability of lamb production: A case study in Brazil

2021 ◽  
Vol 99 (Supplement_3) ◽  
pp. 430-431
Author(s):  
Danny Alexander Rojas Moreno ◽  
Yuli Andrea Pena Bermudez ◽  
Vitória Toffolo Luiz ◽  
Taynara Freitas Avelar De Almeida ◽  
Rafaela Scalise Xavier de Freitas ◽  
...  
Keyword(s):  
Cost Allocation ◽  
Live Weight ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Local Resources ◽  
City State ◽  
The Cost ◽  
Intensive System

Abstract This study employed the Economic Theory (ET) to calculate the production costs and the Emergy Methodology (EM) to identify the contributions of nature and economy of lambs produced in an intensive system located in Cravinhos city, State of São Paulo. In addition, was employed Emergy Methodology (EM) to identify the contributions of nature and economy in the system. The adopted scheme of cost allocation followed the classification according to ET, under Variable Cost (VC), Operational Fixed Cost (FC), Opportunity Costs of land and capital (OC), and Total Cost (TC). The EM manages to quantify all the resources used in the system in Contributions from Nature (I) and Feedback from the economy (F). The I originate from the Sum of Renewable (R) and Non-renewable (N) local resources, while that F is composed of the Materials (M) and Services (S) from the economic system. We found that to produce 935 lambs per year the TC was US$ 96,021.08. VC represented 19.08% of TC, while 76.6% were represented by FC, and 4.3% by the IF. The cost produced per animal and kg of live weight was US$ 72.73 and US$ 1.82, respectively. On the other hand, the total energy flow (Y) required by the system was 3.05E+16 seJ/yr (Solar Joules per year) for produce (Ep) 1.68E+06J/yr (Joules per year). Y was represented in a 53.92% by I (7.98% for R, from the sun, rain, and wind; and 45.94% for N, from the soil loss and groundwater), and 46,08% by F (27.8% for M, from the feed, minerals, steel, fueled, etc. and 10.7% for S, from manpower, other services external, taxes, etc.). These results show that the studied system has a %Renewability (%R = R / Y) of 7.98%. Thus, we can conclude that the system depends on 92.02% of resources from non-renewable sources.

scholarly journals ANALISIS USAHA HOME INDUSTRI KERUPUK RAMBAK

2017 ◽  
Vol 11 (1) ◽  
pp. 35-45
Author(s):  
Syarifah Aini ◽  
Erlin Widya Fatmawati
Keyword(s):  
Variable Cost ◽  
Fixed Cost ◽  
Business Activity ◽  
Total Cost ◽  
Total Variable Cost ◽  
Cost Of Production ◽  
The Government ◽  
The Cost ◽  
Breakeven Point

The purpose of this research is to know the amount of cost, acceptance, profit, profitability, and R / C Ratio from home industry crackers rambak in Sembon Village Satreyan District Kanigoro Blitar District. The result of this research shows that the total variable cost at rambak cracker agroindustry center is equal to Total variable cost Rp 1,139,783, - per day, total fixed cost Rp 4,953, - per day. So the total total cost of production is Rp 1,144,076, - per month. The breakeven point or BEP unit is 3 units. BEP Rp for RP 16,017, -. BEP revenue of Rp 16,017, - per day. Received revenue of Rp 1.650.000, - so the profit earned by employers is amounted to Rp 505,924, -. While the profitability of business is 44% which means this business is profitable. Home industry that run during this efficiency has been shown with R / C ratio of more than 1 that is equal to 1.44. Based on the criteria used, this business has been efficient because the efficiency value of more than 1. This means that every Rp 1.00 issued by the entrepreneur at the beginning of the business activities will get 1.44 times revenue from the cost incurred at the end of the business activity. This can be interpreted that home industry crackers rambak said Eligible to run. From this research it is suggested that entrepreneurs do creations by adding a sense of the product, so that the quality of the product can be increased and not less competitive with similar entrepreneurs from other regions. For the government, the Government of Blitar Regency through the Department of Industry and Trade and other related agencies should try to help develop the business crackers rambak by providing low-interest capital loans to entrepreneurs agro-industry crackers rambak.

scholarly journals Corn farming analysis in Babar Island, District of Babar Islands, Southwest Maluku Regency

2021 ◽  
Vol 883 (1) ◽  
pp. 012082
Author(s):  
S F W Thenu
Keyword(s):  
Survey Methods ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Cropping Pattern ◽  
Labor Costs ◽  
Land Rent ◽  
Cost Component ◽  
Corn Production ◽  
The Cost

Abstract Babar Island is corn production center in District of Babar Islands. Maize is the dominant food commodities and a major food source for the community. Corn is the dominant crop commodity in Barbar Island and become staple food for the community. The farming are traditional and subsystems to meet farmers household needs and the excess (if any) will be sold but in very limited quantities. However the sales purpose is not commercial but just to meet the households needs that can not be substituted by other goods and only by few farmers if necessary. The farming is carried out on slash and burn dry land by polyculture cropping pattern that is combination of annual and perrenial crops. This study aimed to examine the feasibility and profitability of corn farming in Barbar island, using survey methods with stratified random sampling technique. The results showed that the cost of corn production in Barbar Island, district of Barbar Islands, South West Maluku Regency is consisted of fixed cost and variable cost. The fixed cost components is including : equipment depreciation costs and land rent costs. The variable costs includes : inputs costs (seeds, fertilizers, chemical) and labor costs. Variable costs is the largest cost component for corn farming. Corn farming is profitable and viable, as indicated by the average income Rp.2.647.396 compared to the average cost incurred by farmers Rp.2.520.934 and BC ratio of 1.05. This means that the production costs of Rp.2.520.934 will generate benefit 1.05 times of the cost.

scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI KERIPIK BAYAM DENGAN METODE FULL COSTING (Studi Kasus Industri Rumah Tangga Keripik Bayam di Kelurahan Mugirejo Kecamatan Sungai Pinang Kota Samarinda) (The Calculation of Production Basic Price of Spinach Chips By Full Costing Method (Case Study at Household Industry of Spinach Chips in Mugirejo Urban Village Sungai Pinang Subcity Samarinda City))

2019 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
DINA LESMANA ◽  
ANGGUN SAPUTRI
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Labor Costs ◽  
Urban Village ◽  
Basic Price

The high added value is obtained by agro-industry entrepreneurs increase competition. An effort has made to increase profit  is processing spinach into spinach chips. The purpose of this study was to calculate the production basic price. Research was conducted from August to October 2018 in the home industry spinach chips in Mugirejo Urban Village, Sungai Pinang Subcity, Samarinda City. The data collected was primary and secondary data. Method of data analysis used the full costing method. The result of the study showed that the production costs incurred by home industry of the spinach chips monthly including raw material costs of IDR1,511,000.00; direct labor costs of IDR2,500,000.00; variable cost of factory overhead of Rp755,000.00; and fixed cost of factory overhead of IDR306.583,33. The calculation result of basic price monthly in household industry of spinach chips is IDR5,072,583.33. The monthly sales is IDR16,500,000.00 and the monthly profit obtained by the household industry of spinach chips is IDR11,427,416.67.

scholarly journals STUDI KASUS PENERAPAN KONSEP BIAYA RELEVAN DALAM KEPUTUSAN DISKON HARGA PUPUK NPK

OPTIMA ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 65
Author(s):  
Eny Rachmawati
Keyword(s):  
Least Squares Method ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Contribution Margin ◽  
Lack Of Information ◽  
The Cost ◽  
Relevant Cost ◽  
Maximum Limit

Research actually aim the information on the maximum limit of discount given problem encountered by pupuk organik industries is the lack of information on the relevan cost dealing with the decision making on giving the discoun. The obyective of the case study is to supply the information on the maximum limit of the discount given. The method includes the use of relevant cost concept. The data analysis of the cost with the stages :(1) Classifing the cost based on itsbehaviours to know the fixed cost, the variable and semi variable one, (2) Determining fixed and variable elememt in semi variable cost by using least squares method, (3) Calculating variable cost per unit, and (4) Calculating the percentage of maximum discount is as much as contributionmargin per unit Rp. 8.281,55 of normal selling priceRp. 25.000,- or as much as contribution margin ratio 33, 13 % and minimum selling price is as much as Rp. 16.718,55 per unit Keywords : relevan cost, selling price discount, contribusi margin Penelitian ini bertujuan untuk memberikan informasi tentang batas maksimum diskon yang dapat diberikan karena belum tersedianya informasi biaya yang relevan dengan pengambilan putusan diskon. Berkenaan dengan hal tersebut maka penelitian ini membuktikan secara empiris penggunaan konsep biaya relevan, pengolahan data biaya dan tingkat kegiatan : 1. Pengklasifikasian biaya berdasarkan perilakunya untuk mengetahui biaya tetap, biaya variabel dan biaya semi variabel 2. Penentuan unsur tetap dan unsur variabel dalam biaya semi variabel metode kuadrat terkecil 3. Penghitungan biaya variabel per unit 4. Penghitungan persentase potong maksimal harga jual normal dan harga jual per unit. Hasil studi kasus berupa diskon maksimal sebesar margin kontribusi per unit Rp. 8.281,55,- dari harga jual normal Rp. 25.000,- per unit atau sebesar contribution margin ratio 33,13 % sehingga harga jual minimal Rp. 16.718,55 per unit Kata kunci : Biaya relevan, Keputusan discont, marjin kontribusi

scholarly journals ANALISIS USAHA HOME INDUSTRI KERUPUK RAMBAK

2017 ◽  
Vol 11 (1) ◽  
pp. 35-45
Author(s):  
Syarifah Aini ◽  
Erlin Widya Fatmawati
Keyword(s):  
Variable Cost ◽  
Fixed Cost ◽  
Business Activity ◽  
Total Cost ◽  
Total Variable Cost ◽  
Cost Of Production ◽  
The Government ◽  
The Cost ◽  
Breakeven Point

The purpose of this research is to know the amount of cost, acceptance, profit, profitability, and R / C Ratio from home industry crackers rambak in Sembon Village Satreyan District Kanigoro Blitar District. The result of this research shows that the total variable cost at rambak cracker agroindustry center is equal to Total variable cost Rp 1,139,783, - per day, total fixed cost Rp 4,953, - per day. So the total total cost of production is Rp 1,144,076, - per month. The breakeven point or BEP unit is 3 units. BEP Rp for RP 16,017, -. BEP revenue of Rp 16,017, - per day. Received revenue of Rp 1.650.000, - so the profit earned by employers is amounted to Rp 505,924, -. While the profitability of business is 44% which means this business is profitable. Home industry that run during this efficiency has been shown with R / C ratio of more than 1 that is equal to 1.44. Based on the criteria used, this business has been efficient because the efficiency value of more than 1. This means that every Rp 1.00 issued by the entrepreneur at the beginning of the business activities will get 1.44 times revenue from the cost incurred at the end of the business activity. This can be interpreted that home industry crackers rambak said Eligible to run. From this research it is suggested that entrepreneurs do creations by adding a sense of the product, so that the quality of the product can be increased and not less competitive with similar entrepreneurs from other regions. For the government, the Government of Blitar Regency through the Department of Industry and Trade and other related agencies should try to help develop the business crackers rambak by providing low-interest capital loans to entrepreneurs agro-industry crackers rambak.

scholarly journals ANALISIS BREAK EVEN POINT TERNAK SAPI POTONG KELOMPOK TANI “SUMBER HIDUP SEJATI” DI KECAMATAN BINTAUNA KABUPATEN BOLAANG MONGONDOW UTARA

ZOOTEC ◽  
2016 ◽  
Vol 36 (2) ◽  
pp. 262
Author(s):  
Alvianti Bawinto ◽  
D. R. Mokoagouw ◽  
F. H. Elly ◽  
M. A.V Manese
Keyword(s):  
Beef Cattle ◽  
Secondary Data ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Costs ◽  
Case Study Method ◽  
Total Variable Cost ◽  
Livestock Raising ◽  
Break Even Point

ANALYSIS OF BREAK EVEN POINT ON CATTLE FARMING BY FARMER GROUP "SUMBER HIDUP SEJATI" IN THE SUB DISTRICT OF BINTAUNA BOLAANG MONGONDOW NORTH. Cattle, in Bolaang Mongondow North is one of the sources of income of the community. The problem, unknown feasibility of cattle, by the groups "Sumber Hidup Sejati" as the owner. The purpose of research that has been done is to analyze Break Even Point (BEP) of the cattle business, the farmer group " Sumber Hidup Sejati". This research has been conducted using the case study method. Primary data was obtained directly from the respondent, through interviews using a questionnaire. Secondary data were obtained from the agency, which is associated with this research. Total variable cost of Rp 86.444 million, fixed costs USD 6.28 million, with income from sales of cattle Rp 105,000,000. The results showed the number as many as 14 heads of cattle, with a profit of Rp. 14.276 million. The results of the analysis of Break Even Point (BEP) for the revenue of cattle obtained value 34,888,889. That is the business of cattle on farmers' groups "Sumber Hidup Sejati" reached break even, on the condition of the revenues received Rp. 34,888,889, Based on the analysis BEP volume values obtained BEP 4.74. That is the business of cattle on farmers' groups "Sumber Hidup Sejati" no profit no loss suffered if livestock raising cattle that are as much as five head.   Keywords: Break Even Point, Beef Cattle, Farmers Group

scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI KERIPIK BAYAM DENGAN METODE FULL COSTING (Studi Kasus Industri Rumah Tangga Keripik Bayam di Kelurahan Mugirejo Kecamatan Sungai Pinang Kota Samarinda) (The Calculation of Production Basic Price of Spinach Chips By Full Costing Method (Case Study at Household Industry of Spinach Chips in Mugirejo Urban Village Sungai Pinang Subcity Samarinda City))

2019 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
DINA LESMANA ◽  
ANGGUN SAPUTRI
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Labor Costs ◽  
Urban Village ◽  
Basic Price

The high added value is obtained by agro-industry entrepreneurs increase competition. An effort has made to increase profit  is processing spinach into spinach chips. The purpose of this study was to calculate the production basic price. Research was conducted from August to October 2018 in the home industry spinach chips in Mugirejo Urban Village, Sungai Pinang Subcity, Samarinda City. The data collected was primary and secondary data. Method of data analysis used the full costing method. The result of the study showed that the production costs incurred by home industry of the spinach chips monthly including raw material costs of IDR1,511,000.00; direct labor costs of IDR2,500,000.00; variable cost of factory overhead of Rp755,000.00; and fixed cost of factory overhead of IDR306.583,33. The calculation result of basic price monthly in household industry of spinach chips is IDR5,072,583.33. The monthly sales is IDR16,500,000.00 and the monthly profit obtained by the household industry of spinach chips is IDR11,427,416.67.

scholarly journals POTENSI PENGEMBANGAN USAHA PENGOLAHAN UBI JALAR DI KOTA PAGAR ALAM

2019 ◽  
Vol 7 (2) ◽  
pp. 180
Author(s):  
Khaidir Sobri ◽  
Muhammad S. Rasyid Ridho
Keyword(s):  
Sweet Potato ◽  
Production Costs ◽  
Fixed Cost ◽  
Potato Processing ◽  
Purposive Sampling ◽  
The Difference ◽  
Quantitative Descriptive ◽  
The Cost ◽  
The City

 ABSTRACT The purpose of this study was to determine the cost structure and benefits of sweet potato processing business types in Pagar Alam City, and to find out of the sweet potato processing business in Pagar Alam City was feasible. This research was carried out in Pagar Alam City from January until March 2018. The research method used is Case study, for sampling methods used with Purposive Sampling. Data anaysis using quantitative descriptive methods. The results showed that the potential for developed a sweet potato processing business in the city of Pagar Alam was seen from the structure of costs and benefits, the production costs incurred by UMKM sweet potato processing business amounted to Rp. 5,736,566.00 / month consisting of a fixed cost of Rp. 1,276,900.00 / month and variable costs of Rp. 4,459,000.00 / month. The profits obtained by UMKM sweet potato processing business amounted to Rp. 9,303,433.00 result from the difference in revenue of Rp. 15,040,000.00 with a production cost of Rp. 5,736,566.00. Business of processing  Sweet potato which is carried out by UMKM in Pagar Alam City is feasible to be seen from the acceptance of Rp. 45,120,000.00 greater than the BEP revenue of Rp. 5,445,365 65. Production of 1,040 kg is greater than BEP production of 97.43 kg. Price of Rp. 43,000.00 is greater than BEP for Rp 16,547.78. B / C of 1.62 is greater than 1.00.ABSTRAK Tujuan penelitian ini adalah untuk mengetahui struktur biaya dan keuntungan jenis-jenis usaha pengolahan ubi jalar di Kota Pagar Alam, dan untuk mengetahui apakah usaha pengolahan ubi jalar di Kota Pagar Alam layak dikembangkan. Penelitian ini dilaksanakan di Kota Pagar Alam dari Januari sampai Maret 2018. Metode penelitian yang digunakan adalah studi kasus (case study), untuk metode penarikan contoh digunakan dengan sengaja (Purposive Sampling). Analisis data menggunakan metode deskriptif kuantitatif. Dari hasil penelitian menunjukkan bahwa potensi pengembangan usaha pengolahan ubi jalar di Kota Pagar Alam di lihat dari struktur biaya dan keuntungan, biaya produksi yang dikeluarkan oleh UMKM usaha pengolahan ubi jalar sebesar Rp 5.736.566,00/bulan yang terdiri dari biaya tetap sebesar Rp. 1.276.900,00/bulan dan biaya variabel sebesar Rp  4.459.000,00/bulan. Keuntungan yang diperoleh oleh UMKM usaha pengolahan ubi jalar sebesar Rp 9.303.433,00 yang dihasilkan dari selisih penerimaan sebesar Rp 15.040.000,00 dengan biaya produksi sebesar Rp 5.736.566,00. Usaha pengolahan ubi jalar yang dilakukan UMKM di Kota Pagar Alam layak diusahakan dilihat dari penerimaan Rp 45.120.000,00 lebih besar dari BEP penerimaan Rp 5.445.365,00. Produksi 1.040 kg lebih besar dari BEP produksi 97,43 kg. Harga Rp. 43.000,00 lebih besar dari BEP harga Rp 16.547,78. Nilai B/C 1,62 lebih besar dari 1,00.

scholarly journals Economics analysis of Seed Yam production in Aeroponic system

2020 ◽  
Vol 56 (2) ◽  
Author(s):  
Patricia Pinamang Acheampong ◽  
Marian Dorcas Quain ◽  
David Appiah-Kubi ◽  
Jonas Osei-Adu ◽  
Stella Ama Ennin ◽  
...  
Keyword(s):  
Tissue Culture ◽  
Private Sector ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Cost Ratio ◽  
Total Cost ◽  
Benefit Cost Ratio ◽  
Short Period ◽  
Using Data

The supply of seed yams for intensive yam production is hindered by many constraints, including diseases and pest infestations as well as the unavailability of quality planting material. The combination of tissue culture and aeroponics system is perceived to be the way towards clean and adequate supply of seed yam for enhanced yam production. However, the system is considered as expensive for any individual to implement. In order to encourage private sector to participate in this venture, the economic analysis determining the feasibility and viability of using aeroponics in seed yam production was performed. Using data from established tissue culture and aeroponics system in Ghana, the fixed cost and variable cost parameters as well as production costs were obtained. Results revealed that total cost of building aeroponics structure amounted to GH₵ 94,178.00 (USD 17,938.70). Annual cost of aeroponics structure was GH₵ 9,417.82 (USD 1,793.87). Annual total cost of production totalled GH₵ 204,391.75 (USD 38,931.61). Annual net revenue was GH₵ 75,888.00 (USD 14,454.86). Payback period was 15 months and benefit cost ratio was 1.4. Aeroponics system for seed yam production is therefore profitable since short period would be needed to recoup investment. For food security and creation of workplaces, government could partner with the private sector in the establishment of aeroponics systems to increase yam production and export.

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