scholarly journals AN ANALYTICAL STUDY OF MONTHLY TURNOVER AND COST STRUCTURE OF RUBBER INDUSTRY IN KERALA

2020 ◽  
pp. 17-24
Author(s):  
Dr. Adarsh
Keyword(s):  
Northern Region ◽  
Cost Structure ◽  
Primary Data ◽  
Fixed Cost ◽  
Overhead Cost ◽  
Rubber Industry ◽  
Significant Difference ◽  
Percentage Share ◽  
The Cost ◽  
Industrial Units

The present paper is an attempt to examine the monthly turnover and the cost structure of Rubber Industry in Kerala. The study of monthly turnover and the cost structure of Rubber Industry in Kerala are very important and much significant for the Rubber industry in Kerala. The researcher prepared a questionnaire keeping in mind all the important aspects related to indigenous rubber and import of rubber. The present study is based on primary data. Primary data was collected from the Rubber industrial units (Sole Proprietor, Firm and Company) from three regions of Kerala i.e., Southern Region, Central Region and Northern Region through a structured questionnaire. Questionnaire was constructed after consulting the experts in the field of Rubber industry. Based on their suggestion, some items were deleted and some items were modified. The responses of the users were, by and large, encouraging. They responded freely in highlighting different aspects of rubber industry. To conclude, there is significant difference in the monthly turnover for different Rubber Industrial Units in Kerala. In other words, we can say that as nature of ownership changes, there is a change in monthly turnover. Likewise, the percentage share of different components of cost namely overhead cost and fixed cost of Rubber Industry in Kerala based on ownership is different and it is found more for sole proprietorship and firm respectively. The percentage share of different components of cost of Rubber Industry in Kerala based on operation is same. KEY WORDS: Monthly turnover, Cost structure, Rubber Industry, Overhead cost, Fixed cost.

scholarly journals ANALISIS HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENETAPAN HARGA JUAL

2020 ◽  
Vol 4 (2) ◽  
pp. 248-253
Author(s):  
EKO PURWANTO
Keyword(s):  
Social Media ◽  
Secondary Data ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Overhead Cost ◽  
Know How ◽  
Competitive Prices ◽  
The Cost

ABSTRACT Calculation of the cost of  production is an important thing to note, because of the increasing competition between UMKM in producing quality products at quite competitive prices. This purpose of this research is to know how to calculated of the cost of goods manufactured to determine yhe selling price at UMKM Regar Fruit. Full costing method is a methode of dtermining the cost of goods manufactured which calculate all the elements from cost production which consist of materials cost, direct labour, factory overhead cost, both fixed cost and variable cost. The selling price can be obtained from cost of goods manufactured plus expected profit. The data used are primary data and secondary data. Primary data were obtained from the interview process through social media conducted with the ownes of  UMKM. Secondary data obtained from UMKM Regar Fruit. The results of the research stated that the calculation of the cost of goods manufactured a difference that affected the selling price.

scholarly journals ANALISIS BIAYA DAN PENDAPATAN USAHA PEDAGANG SAYURAN DI PASAR TAMIN KOTA BANDAR LAMPUNG

2019 ◽  
Vol 6 (3) ◽  
pp. 288
Author(s):  
Romidah Astuti ◽  
Wan Abbas Zakaria ◽  
Teguh Endaryanto
Keyword(s):  
Income Level ◽  
Cost Structure ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Average Income ◽  
Total Cost ◽  
Qualitative And Quantitative ◽  
The Cost ◽  
Business Cost

This study aims to analyze the cost structure and the income level of vegetable traders in Tamin Market Bandar Lampung City. This research is conducted in purposively chosen Tamin Market with the consideration that Tamin Market is a center of vegetable trade and the main market in Bandar Lampung City.  The data were collected in March 2017 and respondents were 15 vegetable traders who are willing to be interviewed, consisting of five stall traders, five los traders, and five street traders.  Data are analyzed descriptively using qualitative and quantitative of cost and income analysis. The result showed that the traders' business cost structure consists of fixed cost and variable cost.  The propotion of variable cost is higher than the fixed cost, which is 99 percent of total cost. Variable costs include plastic cost, vegetable purchase, transport, labor, and information.  And fixed costs include rent cost, electricity and market facility fees. The average income of stall traders is higher than the loser traders and the street traders. The average income of stall traders is Rp817,055.00 per day, los traders is Rp737,604.00 per day, and street traders is Rp183,455.00 per day.Key words: cost structure, the level of income, vegetable traders

scholarly journals TATA KELOLA PRODUKSI KEDELE PADA PETANI NAGARI KOTO HILALANG DI KABUPATEN SOLOK

2013 ◽  
Vol 2 (2) ◽  
pp. 129
Author(s):  
Hasdi Aimon
Keyword(s):  
Market Price ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Soybean Production ◽  
National Market ◽  
Average Production ◽  
The Government ◽  
The Cost

This study is investigating and analyzing the soybean agriculture at Nagari Koto Hilalang in Solok. First of all, it will address the problems to the production of the soybean. Then the quality of the soy seed and the fertilizer which are used in the production of soy bean will be analyzed in order to optimize the harvest results. Finally, it will securitize the efficiency and the effectiveness of the soybean production. These issues will be discussed descriptively and associatively by using the primary data. There are 36 farmers which are involved in this study as the respondent. All the data were analyzed by using multiple regressions in order to optimize the production subject to the cost of production. The constant parameters are the farm land, and the labor. It finds out that the soy seed and fertilizer are giving significant influence to the soybean output. Also, the soybean production function is decreasing return to scale. The average production cost is Rp. 5.000.000 while the fixed cost is Rp.4.453.000 and variable cost is Rp. 547.000. The production soybean is 368,33 kg per hectare farm and the selling price is Rp. 12.000. As the consequence, the soybean agriculture is not benefit enough. Based on these results, it recommend to the local  government to conduct policy in the following sectors ; a) direct subsidize the price of seed and the fertilizer to the famers, b) ensuring the soybean market with national market price set by the government, c) education and training of downstream products from soybeans, so that the farmers become economically well establish

scholarly journals Socio-economic status and rationale of mango cultivation based on some selected areas in Rajshahi district of Bangladesh

2019 ◽  
Vol 6 (1) ◽  
pp. 79-90 ◽  
Author(s):  
Asma Yeasmin Sampa ◽  
Md Ariful Alam ◽  
Md Abdul Latif ◽  
Md Masbaul Islam
Keyword(s):  
Crop Production ◽  
Economic Condition ◽  
Economic Status ◽  
Northern Region ◽  
Modern Technology ◽  
Primary Data ◽  
Field Crop ◽  
Socio Economic Status ◽  
Human Labor ◽  
The Cost

The study was conducted among 104 mango producer through primary data collection to assess the profitability in mango production, demographic and socio-economic condition of farmers in four villages of Northern region of Bangladesh. The study encompasses the comparison of cost and profit of other crop with mango cultivation. Most farmers depend on mango production because the climate is unfavorable for field crop production but very conducive for mango cultivation in Barind ecosystem. Problem Confrontation Index (PCI) was used to measure the problems of mango production. On the basis of PCI formula, out of the 16 problems, insects and diseases infestation was identified as the major problem with PCI 429 followed by dropping of fruits and flowers with PCI 409. Lack of better varieties/ Seedling/ grafts, modern technology and climate change was also three major problems with PCI 387, 193 and 276 respectively. Cost and return analysis of mango production revealed that 10 mango varieties are founds as profitable with the higher working investment and human labor development. Cultivator had to spend 106659 taka for one hectors of land or 120 mango trees and average profit was 299010. Average profit from mango cultivation (299010Tk/ha) was higher than Average profit from onion cultivation (260412Tk/ha).Most farmers (about 87%) practiced intercropping with mango. the cost incurred by Harvesting, Sorting and Grading of mango cultivation was more than other crops. Although respondents certified that Rajshahi district is profitable in respect of mango production further study should be taken place with other variables and characteristics. Res. Agric., Livest. Fish.6(1): 79-90, April 2019

Visualization and the Cost of Maintaining Horses in a Stable Business with the Concept of a Horse Riding School in Bantul Regency

2021 ◽  
Vol 2 (5) ◽  
Author(s):  
Dina Agustin Kusumawardani ◽  
Bambang Ali Nugroho ◽  
Kuswati Kuswati
Keyword(s):  
Social Media ◽  
Cost Structure ◽  
Customer Relationships ◽  
Variable Cost ◽  
Fixed Cost ◽  
Training Time ◽  
Total Percentage ◽  
Business Model Canvas ◽  
Horse Riding ◽  
The Cost

This study aims to identify the business model canvas (BMC) and analyze the implications of the cost structure of raising horses in Rumah Berkuda Yogyakarta which has a concept horse riding school. The research method uses descriptive qualitative and quantitative. The results showed that the targeted customer segments were parents of children, adults, photo shoots with horses and horses’ owner without stable. Value Propositions in the form of strategic locations, riding training for children and adults, stable rental services, various training package prices, training time to follow visitors, and horses for training more than 2 tails. Channels are in the form of word of mouth and social media promotions. Customer relationships in the form of making t-shirts, renting cages and providing souvenirs and bonus lessons. Revenue stream from equestrian training services and cage rental. Key resources in the form of horses, human resources, facilities, and finance. Key activities include horse maintenance, visitor services as well as promotion and administration. Kay partnership in the form of shops for feed, medicine and equestrian equipment, providers of cage mats, providers of grass, t-shirt convection and social media around. The cost structure includes the basic costs of maintenance and operational costs of horse maintenance. The total monthly percentage of fixed cost is 19.44% and the percentage of total variable cost is 80.55% of the total percentage of horse maintenance.

Cost and Return Analysis of Sweet Corn in Chhindwara District of Madhya Pradesh

2020 ◽  
pp. 516-519
Keyword(s):  
Sweet Corn ◽  
Primary Data ◽  
Survey Method ◽  
Farm Income ◽  
Variable Cost ◽  
Fixed Cost ◽  
Corn Crop ◽  
Human Labour ◽  
The Cost ◽  
Farm Business

The present study was carried out with objective to estimate cost and returns of sweet corn under different size of sample farms in study area. The study is confined to Chhindwara district of M.P. as it is one of the major sweet corn producing districts of the state with its favourable agro-climatic factor for Sweet corn crop. A sample of 45 sweet corn farmers comprises 15 each small, medium, large farmers were selected by proportionate random sampling method from three villages, viz. Rohankala, Rohandhana, and Gauraiya. The required data were collected from selected respondents by survey method using pretested interview schedule, for estimation of cost of cultivation cost concept (Cost A1, A2, B1, B2, C1, C2 and C3) were used and profitability estimation, net farm income, family labour income, farm business income and B:C ratio were calculated. The primary data pertained to the agriculture year 2017-18. The cost of cultivation of sweet corn (Total cost C3) was `68734 per hectare, variable cost percentage was 59.98 percent and fixed cost was 40.01 percent. The major items of cost of cultivation were rental value of land (35.30 percent), seeds (21.73 percent), family human labour (11.92 percent) and hired human labour (11.48 percent). The per hectare average gross income was `145590 with B: C ratio 1:1.92 which showed profitability of crop. On the basis of finding of study, it is recommended that the study area is very potential for sweet corn crop and it is economically viable.

scholarly journals Economics of Mango Production, Marketing System and Constraints Faced by Growers in Lucknow District of Uttar Pradesh

2021 ◽  
Author(s):  
Shyam Prakash Singh ◽  
A.K. Nandi
Keyword(s):  
Uttar Pradesh ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Marketing System ◽  
Lump Sum ◽  
Major Constraint ◽  
Wide Range ◽  
The Cost ◽  
Price Spread

Background: Mango is an important commercially grown fruit crop and it is very popular due to its wide range of adaptability and high nutritive value. The present study was conducted in Lucknow district of Uttar Pradesh to know the economics of mango production, marketing system and constraints faced by growers in production and marketing.Methods: The study was based on primary data collected from 200 respondents with the help of personal interview using a pre-tested questionnaire, semi-structured interview schedule and open discussion method. Estimate the cost and return of mango cultivation by using simple cost and return equation. The marketing system of mango involved market channels, margin, cost, price spread, producer share in consumer’s rupee and marketing efficiency was worked out by tabular analysis. The Garrett’s ranking technique was adopted to rank the constraints faced by the growers in production and marketing of mango.Result: The total cost of mango cultivation was found Rs.23450.67/ha. Out of which, the variable cost was constituted Rs.18316.39/ha (78.11%) and fixed cost was Rs.5134.28/ha (21.89%). The net return over the cost of cultivation was found to be highest as Rs. 62811.59/ha at the 4th growing stage of orchard. It was observed that net price received by growers, per cent share in consumer’s rupees and market efficiency was highest in channel-III followed by channel-II and III, where the numbers of marketing intermediaries were involved lesser. The market margin, cost and price spread were highest in channel-I followed by Channel-II and III. The channel-III was found to be most efficient and profitable for farmers in the study area. Among the production and marketing constraints faced by mango growers, the shattering of flowers and premature fruit drop were cited as the most serious constraints. While alternate and irregular bearing creates glut with excess production in one year and results in low production in the next year was reported as second major constraint. Usually, contractors were not paying money to the orchard owner in the lump sum amount and at the appropriate time. Thus, the second major constraint was delayed and irregular payments to producers.

scholarly journals Profitability of Small Scale Broiler Production in Some Selected Areas of Mymensingh

2013 ◽  
Vol 23 (1-2) ◽  
pp. 101-109 ◽  
Author(s):  
KMAAM Rana ◽  
MS Rahman ◽  
MN Sattar
Keyword(s):  
Production Function ◽  
Positive Impact ◽  
Specific Effect ◽  
Sampling Technique ◽  
Primary Data ◽  
Variable Cost ◽  
Small Scale ◽  
Fixed Cost ◽  
Broiler Production ◽  
The Cost

This study aimed to determine the cost, return, and profitability of broiler production in some selected areas of Mymensingh district. It was mainly based on primary data which were collected through face to face interview from the respondents of broiler production during the month of December, 2011. Selected samples consisted of 30 broiler farm owners selected by using purposive sampling technique. For the analysis of data, tabular and production function techniques were used. This study estimated the average cost of raising broiler to be Tk. 8,35,910.65 per farm per year. It was found that the variable cost per farm per year stood at Tk. 8,23,735.93 which accounted for 98.54 percent of total cost. The total fixed cost per farm per year accounted to Tk. 14,041.66. It is evident from the study that the gross return per farm per year stood at Tk. 10,78,022.39. The net return per farm per year was calculated at Tk. 2,42,111.47. The findings revealed that broiler production was a profitable enterprise. Cobb-Douglas production function was also applied to explore the specific effect of the factors on broiler production. It was observed that most of the included variables had significant impact on broiler production. Out of six variables included in the regression, four variables (i.e., feed cost, cost of day-old chick, labour cost and litter cost) had significant positive impact on return. This study also identified some problems in the production of broiler in the study area. Finally, based on the findings of the study, some recommendations were made for the development of broiler production in Bangladesh.DOI: http://dx.doi.org/10.3329/pa.v23i1-2.16568Progress. Agric. 23(1 & 2): 101 – 109, 2012

scholarly journals "Comparative Economics of Zero Budget Natural Farming with Conventional Farming Systems in Northern Dry Zone (Zone-3) of Karnataka"

2021 ◽  
Vol 66 (2) ◽  
Author(s):  
Babalad, H.B.,
Keyword(s):  
Foxtail Millet ◽  
Farming Systems ◽  
Farming System ◽  
Primary Data ◽  
Conventional Farming ◽  
Significant Difference ◽  
Dry Zone ◽  
Comparative Economics ◽  
Natural Farming ◽  
The Cost

The present study was initiated during 2019-20 to illustrate the comparison between zero budget natural farming and conventional farming systems in terms of the economics of selected major crops cultivated under ZBNF system in the Northern Dry Zone of Karnataka. In order to identify main differences between natural and conventional farming practices, descriptive statistics have been used to analyze the primary data collected from 80 farmers across the 8 districts of the northern dry zone of Karnataka. The study was planned to highlight the main characteristics of those two systems to address the differences in cost and returns. The results revealed that the total cost under ZBNF was observed to be lower than the conventional farming system. The average yield realized under ZBNF system was slightly lower than a conventional farming system in all the crops except foxtail millet. This is clearly indicated that the ZBNF system was performed well in millets cultivation under the rainfed situation. And around 92 percent of the farmers experienced that, the cost of cultivation under ZBNF was minimized. Further, the study highlighted a statistically significant difference between ZBNF and conventional yield levels, cost of cultivation, and income at multiple locations. According to the ’farmer’s opinion, most farmers opined that the pest and disease were unable to manage in ZBNF.

scholarly journals An Economic Analysis of Production of Isabgol and Constraints Faced by Farmers in Rajasthan

2020 ◽  
Vol 65 (4) ◽  
Author(s):  
Rakesh Rathore
Keyword(s):  
Crop Damage ◽  
Farm Size ◽  
Primary Data ◽  
P Value ◽  
Cost Ratio ◽  
Small Farm ◽  
Size Category ◽  
Significant Difference ◽  
Large Farm ◽  
The Cost

The study was carried out in Barmer district of Rajasthan to analyze economics of Isabgol production and constraints faced by farmers. The primary data were collected from total sample of 80 farmer’s respondents. The study reveals that total cost of cultivation was higher ` 38407.69 per hectare on large farm, followed by ` 34132.15 on medium and ` 31281.96 on small farm and ` 34607.27 per hectare on overall farm. The cost of cultivation increases as farm size increase. It is observed from the result of F test p value is .001 which shows that there is statistically significant difference in cost of cultivation of Isabgol on different farm size category. The different cost on the basis of cost concept (Cost A1, A2, B1, B2, C1, C2 and C3) of Isabgol cultivation per hectare was calculated. The cost of production was found lower on large farm it was found to be ` 5053.64 per quintal followed by ` 5094.35 per quintal on medium farm, ` 5128.19 per quintal for small size farm which was found highest and ` 5092.06 per quintal for overall farm size. Farm business income, family labor income and farm investment income of Isabgol cultivation was found highest on large farm. The benefit cost ratio was found at 1.63 for overall farm size and was found to be 1.68 for large farm, 1.64 for medium farm and 1.63 for small farm. Crop damage by pest and diseases are the most important constraints faced by farmers in Isabgol production.

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