International competitiveness of value chains for sugar beet and sugarcane: a combined approach to estimate production and processing costs in Brazil and Germany

2019 ◽  
pp. 444-450
Author(s):  
Samuel Balieiro ◽  
Thomas de Witte ◽  
Andreas Lehnberger
Keyword(s):  
Sugar Beet ◽  
World Market ◽  
Production Costs ◽  
Raw Material ◽  
Total Production ◽  
Sugar Production ◽  
Material Costs ◽  
And Shifts ◽  
White Sugar ◽  
Technical Coefficients

With the liberalization of the European sugar sector, the industry is free to export sugar to the world market, competing with other sugarcane producing countries. To understand competitiveness, it is imperative to compare total production costs, including both raw material (farm) and processing costs (mill). Therefore, farmlevel production costs from agri benchmark combined with an engineering approach to calculate processing costs were merged to calculate sugar production costs in Germany and Brazil. The necessary data related to investment costs and technical coefficients was obtained in collaboration with BMA. Results show that processing one ton of white sugar (excluding raw material costs) from sugarcane in Brazil is more than USD30/t cheaper than processing sugar beet in Germany. Including raw material costs and the sales of byproducts, white sugar production in Brazil has a total cost advantage of USD112/t over German factories. Key differences in production costs are associated with labor (20%), depreciation (20%) and energy costs (40%). The findings indicate that even with equivalent raw material costs, the lower net processing costs are a major competitive advantage for Brazilian sugar producers. The combination of the typical farm approach and the dynamic engineering model can be applied to other regions, allowing for the estimation of regional production and shifts in global sugar supply.

Technical accounting: sugar extraction and losses

2020 ◽  
pp. 712-721
Author(s):  
Jan Maarten de Bruijn de Bruijn
Keyword(s):  
Process Improvement ◽  
Best Practice ◽  
Continuous Process ◽  
Extraction Yield ◽  
Production Costs ◽  
Raw Material ◽  
Sugar Production ◽  
Cost Leadership ◽  
Sugar Extraction ◽  
White Sugar

The bought sugar in the processed raw material (either beet or cane) comprises a high financial value and may contribute to somewhere around 50% of the white sugar production costs. It is therefore of the utmost importance to minimize sugar losses along the process and produce as much white sugar as possible from the raw material. This paper explains the principle of technical accounting as tool to control sugar extraction and losses in beet sugar manufacture. The sugar mass balance used to calculate the overall sugar extraction yield, as well as several simple calculations proposed for estimating the different sugar losses (like e.g. extraction (diffusion) losses, infection losses, sugar losses in molasses, etc.) in the subsequent process steps will be explained in detail. Proper technical accounting is considered indispensable for continuous process control and process improvement in pursuit of best-practice operation and cost-leadership.

Sistem Informasi Pengalokasian Biaya Bahan Baku dengan Metode Harga Pokok Pesanan pada PT. Dian Karya Estate

2021 ◽  
Vol 3 (2) ◽  
pp. 16-26
Author(s):  
Nining Rahaningsih ◽  
Raditya Danar Dana ◽  
Nana Suarna ◽  
Sri Muflikah Kurniarti
Keyword(s):  
Production Cost ◽  
Cost Allocation ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Total Production ◽  
Financial Reports ◽  
Material Costs ◽  
Material Cost

Raw material costs are an important part of company operations, so we need a system that can accurately present raw material cost data which will be used as consideration for the company in making decisions. The system that is currently running at Kinaya Residence still uses a manual system so it is difficult to find accurate information. Based on the results of preliminary research, it can be concluded that in processing raw material costs using the cost of order method with the following characteristics 1) The nature of production is intermittent depending on on orders received, 2) The shape of the product depends on the specifications of the customer, 3) Collection of production costs is done on the order cost card, 4) the total production cost is calculated after the order is completed, 5) The production cost per unit is calculated, by dividing the total production cost by the total units ordered, 6) Accumulated costs generally use normal costs, 7) Products that have been completed are immediately handed over to the customer. Then to design a raw material cost allocation system that uses traditional methods with the programming language used is Hypertext Preprocessor. With this information system for allocating raw material costs, it is hoped that the presentation of financial reports about raw materials in companies can be done easily, quickly and accurately.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

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 The effect of changes in opportunity costs and prices of some agricultural products such as sugar beet, corn,wheat etc. used for bioethanol production on the cost of bioethanol production is not adequately known in Turkey.. Therefore, it was aimed to determine the bioethanol production cost items and unit production costs and also to put forth the effects of variations in raw material prices on cost of bioethanol.. The research data were collected via personal interviews from active bioethanol plants in Turkey. The results of previous studies and documents of related institutions and organizations were also used. The study followed classical cost analysis approach to calculate production cost. Scenario analysis was performed when exploring the effect of raw material prices on bioethanol production cost. Research findings showed that production cost per litre bioethanol produced from sugar beet molasses, corn, wheat and corn-wheat mixture were 2.50 TL, 2.84 TL, 2.95 and 2.84 TL, respectively. The share of raw material expenses in bioethanol cost per liter varied associated with the crops used in the process, it was 28.55% for bioethanol produced from sugar beet molasses, 44.81% for bioethanol produced from corn-wheat mixture and 44.87% bioethanol produced from corn. The research results also showed that the changes that occur in raw material prices significantly affected the bioethanol production cost and opportunity cost of crops created difficulties in biomass supply. Implementing the suitable policies and strategies and making the necessary arrangements in legislation would enhance the economic sustainability of bioethanol production in Turkey.

2017 ◽  
Vol 32 (1) ◽  
pp. 16-16
Author(s):  
Selime Canan ◽  
Vedat Ceyhan
Keyword(s):  
Sugar Beet ◽  
Production Cost ◽  
Agricultural Products ◽  
Production Costs ◽  
Raw Material ◽  
Bioethanol Production ◽  
Beet Molasses ◽  
Sugar Beet Molasses ◽  
Research Findings ◽  
The Cost

scholarly journals Integrated Processing of Secondary Raw Materials as the Main Direction of Ecologization of Beet Sugar Production In The Republic of Kazakhstan

2020 ◽  
Vol 159 ◽  
pp. 03002
Author(s):  
Gulzira Zhaxygulova ◽  
Maiya Myrzabekova ◽  
Guzel Sadykova
Keyword(s):  
Sugar Beet ◽  
New Technologies ◽  
Raw Materials ◽  
Production Costs ◽  
Sugar Production ◽  
Processing Technologies ◽  
Secondary Resources ◽  
Beet Sugar ◽  
The Republic ◽  
By Products

Beet sugar production is one of the material-intensive industries, where the volume of raw and auxiliary materials used in production is several times higher than the output of finished products. It is also a source of multi-tonnage secondary resources, i.e. by-products and production waste, the main ones beingAbeet pulp, molasses and filtration sludge. Against the background of the implementation of the Sectoral Program of Beet Sugar Production Development in the Republic of Kazakhstan for 2018-2027, there is a need to create a concept of ecologization of production, which will provide for the development of fundamentally new technologies to ensure minimum waste, combining environmentally friendly methods with cost-effective production of sugar beet and by-products. The bet should be made on low-cost technologies that will minimize production costs and environmental impact. In this article possible variants of sugar beet processing technologies with complex deep processing of waste are offered. The comparison of traditional technology and various variants of progressive technologies of sugar beet processing and production of new products from secondary resources was carried out, which allowed to determine revenue from complex processing of 1 ton of sugar beet.

Dairying in the Antipodes: recent past, near prospects

2013 ◽  
Vol 53 (9) ◽  
pp. 882 ◽  
Author(s):  
Dave Clark ◽  
Bill Malcolm ◽  
Joe Jacobs
Keyword(s):  
New Zealand ◽  
Comparative Advantage ◽  
Milk Fat ◽  
Exchange Rate Volatility ◽  
World Market ◽  
Production Costs ◽  
World Population ◽  
Total Production ◽  
Dairy Farmers ◽  
World Class

The majority of dairy farmers and processors in Australia and New Zealand are considered world class due to their ability to produce dairy products at a cost that is competitive on the world market without requirement for subsidy. International and domestic forces beyond the farm influence the international competitiveness of Antipodean dairy systems, as much or more than, the within-farm characteristics of the systems. Critical external forces include: world population growth, protein demand from increasingly wealthy developing countries, dairy supply from domestic and international producers, international dairy prices and exchange rate volatility. Within farm, the keys to persistent profitability, business survival, and growth will continue to be management ability and labour skill as well as the relationship between milksolids (milk fat + milk protein) produced per system and total production costs. Domestic forces will include competition for resources such as land, water, quality labour and capital, and public expectation that farms will meet the costs of community environmental and welfare objectives. Public and industry investment in research, development and extension in innovations that increase productivity is essential if dairying is to remain competitive. The operation of the comparative advantage principle determines which industries thrive, or decline, in an economy. New Zealand dairying has a strong comparative advantage over alternative pastoral industries which will continue. In Australia, the comparative advantage of dairy farming over alternative activities is less clear-cut. History shows that the best farmers and processors handle risks such as market and climate volatility and other challenges better than others, and their prospects are positive. However, world class performers in the future dairy industry will certainly not be all, or even the majority, of the current population of dairy farmers.

Floc in acidified solutions of white sugar – a literature review

2012 ◽  
pp. 449-453 ◽  
Author(s):  
Jan Iciek ◽  
Ilona Baszczyk ◽  
Joanna Biernasiak ◽  
Krystyna Lisik ◽  
Maciej Wojtczak
Keyword(s):  
Chemical Composition ◽  
Literature Review ◽  
Sugar Beet ◽  
Microbial Activity ◽  
Sugar Industry ◽  
Raw Material ◽  
Direct Impact ◽  
Microbial Biofilms ◽  
Current State ◽  
White Sugar

The main aim of this paper is to discuss the current state of knowledge on the chemical composition of floc isolated from acidified sugar solutions and explain the mechanism of its formation. The literature data shows that depending on the raw material used for the production of white sugar, i.e. sugar beet and sugarcane, the chemical composition of floc is different. The presence of polysaccharides i.e. dextran or levan in floc is a consequence of microbial activity. Therefore, it cannot be explicitly assumed that the origin of individual ingredients of floc is only the raw material, i.e. beets or sugarcane. Taking into account the literature data concerning the chemical composition of floc, it seems reasonable to link the direct impact of microbial biofilms present in sugar industry installations to the tendency of the final product to create floc. Currently, the basis for assessment of the proneness of sugar to create floc is the result of a 10-day test (ICUMSA Method GS2/3-40A). From the perspective of both producers and consumers of sugar, there is a need to develop and validate quick methods for assessing the tendency of sugar to create floc. This task is only possible to complete, when the mechanism of floc formation is fully explained.

Profitability of Sugar Beet Crop in 2018/2019 Campaign on the Example of Lubelskie Province

2020 ◽  
Vol 24 (3) ◽  
pp. 39-49
Author(s):  
Zbigniew Krzysiak
Keyword(s):  
Sugar Beet ◽  
Production Cost ◽  
Complex Analysis ◽  
Indirect Costs ◽  
Raw Material ◽  
Total Production ◽  
Previous Season ◽  
High Production ◽  
High Production Cost ◽  
Sugar Beet Crop

AbstractThe work presents a complex analysis and cost accounting of beet sugar cultivation in 2018/2019 campaign for individual farms of Lublin region. The economic results obtained by producers are mainly affected by indirect costs accounting for 60.11% of the revenue from the total production. Within this group of costs, the major components are sowing service, harvest and soil liming operations reaching 39.38%. Sugar beet production in the analyzed campaign was profitable, with the profitability index of 1.24 and unit production cost 14.33 PLN∙dt−1 is considered one of the profit-making activities in agricultural production, yet it is characterized by a high production cost that gobbled up to 80.39% of the total revenue in the analyzed 2018/19 campaign. The main factor influencing the income from sugar beet cultivation was the price for the raw material, which in the considered business year in relation to the previous season increased by only 0.77 PLN∙t−1.

scholarly journals Development of indicators for the sustainability of the sugar industry

2018 ◽  
Vol 6 (4) ◽  
pp. 22-38 ◽  
Author(s):  
Carlos Alberto García-Bustamante ◽  
Noé Aguilar-Rivera ◽  
Manuel Zepeda-Pirrón ◽  
Cynthia Armendáriz-Arnez
Keyword(s):  
Value Chain ◽  
Management Practices ◽  
Sustainability Assessment ◽  
Sugar Industry ◽  
Irrigation Management ◽  
Quantitative Information ◽  
Environmental Indicators ◽  
Production Costs ◽  
Raw Material ◽  
Sugar Production

AbstractSustainable development has been highlighted widely in productive sectors such as the sugar industry with new paradigms and trends such restructuring of sugar mills in biorefineries and development of green chemical from byproducts, considering issues such as technology adoption towards sustainability, circular economy, climate change, value chain, sustainability assessment and decision making. Production of cane sugar is one of Mexico’s main agro-industries; it conveys numerous positive socio-economic impacts and presents opportunities for productive diversification and enhanced profitability and competiveness. The sugar industry faces sustainability challenges due to the management of natural resources like soil, water, fossil fuels and agrochemicals, as well as the impacts of its greenhouse gas emissions and socio-economic constraints. However, sustainability of cane and sugar production cannot be assessed due to a lack of methodological frameworks for integrating economic and environmental indicators. We propose an index for Mexico’s sugar agro-industry that facilitates the identification of those system components that impact sustainability. This index is based on a reduced number of indicators aggregated through a multi-criteria evaluation using the analytical hierarchy process (AHP). We apply this index to evaluate four sugar production systems in Mexico: producers of raw, refined, muscovado sugar and ethanol. Results show that systems with a high agro-industrial yield present better sustainability performance. This study is relevant because it provides quantitative information for decision makers towards a sustainable sugarcane agro-industry, based on the indicators used to build the sustainability index, to address actions as increase productive diversification by-products based, improve access to credit, irrigation, management practices and raw material quality reducing production costs, eliminate fossil fuel use in factories, make fertilizer application more efficient and reduce the area that is burned for manual harvest.

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