scholarly journals PROSPEK USAHA PEMBESARAN LELE SANGKURIANG PROBIOTIK DI DESA SUKOSARI KECAMATAN BELITANG KABUPATEN OKU TIMUR

2015 ◽  
Vol 1 (02) ◽  
pp. 1-8
Author(s):  
Aisah
Keyword(s):  
Production Cycle ◽  
Total Revenue ◽  
Total Cost ◽  
C Value ◽  
Cost Of Production ◽  
The Cost ◽  
Selection Of

The purpose of this research were to : (1) To know the cost, income and income obtained by farmers on the cultivation of sangkuriang catfish probiotics in Sukosari Belitang OKU Timur, (2) To know the feasibility of cultivation business of sangkuriang catfish probiotik in Sukosari Belitang OKU Timur. This research was conducted in Sukosari Village, Belitang Sub-District, East OKU Regency. The selection of the location of this study is determined purposively with the consideration that in Sukosari Village there are some farmers who do cultivation of catfish sangkuriang by using probiotics to increase the productivity of catfish. This research was conducted in March 2014. This study found that the total cost of production issued in the cultivation of catfish sangkuriang probiotik in one production cycle is Rp 15.175.709, the total revenue during one production cycle is Rp 20,886,042 so that Income received amounted to Rp 5,710,333. The value of R / C ratio is 1.37 shows the cultivation of probiotic sangkuriang catfish, and the NPV value is Rp 21,082,125, the IRR value is 39.79% and the Net B / C value is 1.79 indicating Cultivation of catfish sangkuriang probiotik feasible (feasible) to be developed.

scholarly journals Some modules of poultry production in Kaduna State, Nigeria

2021 ◽  
Vol 32 (1) ◽  
pp. 102-107
Author(s):  
S. A. Sanni ◽  
S. O. Ogundipe
Keyword(s):  
Egg Production ◽  
Primary Sources ◽  
Production Cycle ◽  
Poultry Production ◽  
Demand And Supply ◽  
Total Cost ◽  
Returns To Investment ◽  
Cost Of Production ◽  
Economic Expectations ◽  
The Cost

Poultry production plays a very important role in providing Nigerians with one of the cheapest sources of animal protein. In spite of this great nutritional contribution, some degree of discrepancies exist between its demand and supply vis a vis other economic expectations. This paper evaluates and compares the profitability of four layer production modules using input-output data from secondury sources (research reports and field experiences) and primary sources (2002/2003 input and output prices in Zaria). The modules covered by this paper are: started pullets (0-8 weeks), point of lay pullets (9-20 weeks), commercial egg production (21 - 72 weeks) and full cycle layer production (0)- 72 weeks). Fixed and variable costs were estimated for 500 birds and deducted from gross returns to give the net cash returns. The major investments in the started pullets and point of lay modules were the cost of pullets, accounting for about 61% and 50% of the total cost of production respectively. Feed constituted about 71% and 86% of the total cost of production in the commercial egg and full cycle layer production modules respectively. The analysis also indicate that sales of started and point of lay pullets accounted for over 90% of the gross income from started and point of lay modules while sales of eggs accounted for about 86% of the gross return from the other two modules. Net cash returns were positive for all the modules considered. The returns to Naira invested per year were 0.75, 0.09, 0.14 and 0.16, for started pullets, point of lay, egg production and full cycle layer modules respectively. It is cvident from these results that modules with shorter production cycle tends to generate higher returns to investment, as more batches are turnout per year depending on the length of productiun cycle.

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

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.

Comparison of organic and conventional dairy farms in Ontario

1999 ◽  
Vol 14 (3) ◽  
pp. 122-128 ◽  
Author(s):  
Yetunde O. Ogini ◽  
D. Peter Storehouse ◽  
E. Ann Clark
Keyword(s):  
Dairy Farm ◽  
Personal Characteristics ◽  
Dairy Farms ◽  
Herd Size ◽  
Geographic Region ◽  
Farm Income ◽  
Total Revenue ◽  
Total Cost ◽  
Cost Of Production ◽  
Scale Of Operation

AbstractThe scale of operation and economic performance of organic and conventional dairy farms were compared in Ontario in 1992. Eight certified organic (ORG) farms, comprising 40% of all organic dairy farms, were contrasted with a sample of 120 conventional farms (1.5% of the provincial total) identified under the auspices of the Ontario Dairy Farm Accounting Project (ODFAP). The ODFAP sample was stratified by geographic region in Ontario, then randomly selected within each region. Neither ORG nor ODFAP farm samples contained any hobby or part-time farmers. Scale of operation was comparable on the two types of dairies, with the ratio of ORG to ODFAP being 122% for tillable landbase (ns) and 107% for herd size (ns). Similarly, milk production was comparable from ORG and ODFAP dairies (5,882 and 5,865 liters/cow, respectively; ns). Data on farmer personal characteristics such as age, education level, and management skills were not collected. It was presumed that managerial capabilities were equal between ORG and ODFAP farm samples.It was hypothesized that total revenue and total cost of production would be greater on ODFAP farms, while net farm income would be higher on ORG than on ODFAP farms. Although the ratio for ORG to ODFAP performance was 93% for total revenue and 77% for total cost of production, neither of these differences was statistically significant. However, ORG dairies yielded 60% more net farm income than ODFAP dairies ($59,718 vs. $37,557; significant at the 5% level). Within the constraints of the supply management marketing system operating in a northern temperate region, ORG approaches to dairy production were shown to be as productive and at least as profitable as those on ODFAP farms, despite reliance on lesser yielding crops and more holistic (less resource-intensive) production methods.

scholarly journals ANALISIS KEBUTUHAN KAYU BAKAR UNTUK PEMBAKARAN BATU BATA DI KECAMATAN RUMBAI, KOTA PEKANBARU

2018 ◽  
Vol 13 (2) ◽  
pp. 20-29
Author(s):  
Enny Insusanty ◽  
Emy Sadjati ◽  
Ambar Tri Ratnaningsih
Keyword(s):  
Field Observation ◽  
Business Owners ◽  
Production Costs ◽  
Survey Method ◽  
Fuel Wood ◽  
Wood Fuel ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost

This study aims to find out the needs of wood for brick making in Kecamatan Rumbai and to analyze the revenue and the contribution of the cost of wood fuel for brick making. The method used in this study is the survey method in the form of interviews to brick making business owners and field observation and calculate the needs of firewood and brick production. The average brick production of each factory is 65,000 bricks per 2 months with the amount of firewood required 20.5 m3 so for the year it takes 123 m3. For all existing factories in Muara Fajar village with the number of 80 factories is required bricks as much as 9,840 m3 per year. Components of fuel wood as fuel reached 34.9% of production costs with total cost of production (2 months) is Rp 11,448,750 and the profit earned by craftsmen is Rp 1,518,750.

scholarly journals Economic Analysis of Kamrupa Compared to Local Chicken Production in Assam under Backyard System of Rearing

2021 ◽  
pp. 408-413
Author(s):  
Ashim Kr. Saikia ◽  
G. Gogoi ◽  
M. Neog
Keyword(s):  
Economic Analysis ◽  
Small Scale ◽  
Fixed Cost ◽  
Poultry House ◽  
Total Cost ◽  
Feed Cost ◽  
Local Chicken ◽  
Cost Of Production ◽  
The Cost ◽  
Benefit Cost

Aims: The programme was undertaken to study the economic analysis of Kamrupa and local chicken in Dhemaji district of Assam under backyard system of rearing. Study Design: The data on various expenses and returns thus collected were tabulated and subjected to statistical analysis as per the methods described by [1].    Place and Duration of Study: The study was conducted in Sissiborgaon, Dhemaji and Jonai development blocks of Dhemaji district during the period January, 2018 to July, 2019 by Krishi Vigyan Kendra, Dhemaji. Methodology: For the purpose thirty numbers of farmwomen from three different development blocks, thus a total of ninety numbers of farmwomen, of Dhemaji district were selected on the basis of their early experience in keeping local poultry along with Kamrupa chicken at backyard system. Items of cost included fixed cost e.g. land and building, equipments and variable costs e.g. cost of day-old chick, cost of feed, vaccine, medicine, labour, depreciation in poultry shed and miscellaneous cost. Return items included eggs, cocks and spent hens. Results: The cost of labour accounted for 72.44 percent of the total cost of production of Kamrupa chicken followed by feed cost (9.79%), chick cost (7.21%) and depreciation of poultry house (6.44%) up to 18 months of age. The total cost of production up to 72 weeks of age was found to be higher in Kamrupa (Rs. 3,882.48) than its local counterpart (Rs. 3,512.48). The maximum amount of income was contributed by selling of eggs (46.60%) followed by sale of cocks (26.76%) and sale of spent hens (26.64) in case of local chicken. The benefit-cost (B:C) ratio in Kamrupa and local chicken were recorded as 2.64 and 2.14, respectively, in the present study. Conclusion: From the study, it can be concluded that the small scale Kamrupa rearing is a profitable venture for farmwomen in the state of Assam.

CALCULATION OF COST OF PRODUCTION USING FULL COSTING METHOD IN PT ALBASIA JAYA SUKABUMI DISTRICT

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Secondary Data ◽  
Production Method ◽  
Primary Data ◽  
Analysis Tool ◽  
Total Cost ◽  
Wood Processing ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Basic Price

Indonesia has a large forest area with various types of trees and causes entrepreneurs to process these natural resources which use the results for wood processing industry for wood industry companies. The purpose of this study is to determine the analysis of the calculation of the cost of production per cubic meter flooring with the cost of production method of the full costing approach, and to find out the total cost of production that can be absorbed in each production department. The type of data in this study is qualitative data and quantitative data both primary data and secondary data as supporting data. The data source is taken from company reporting and documentation, as well as the available files relating to the cost of flooring production per cubic meter (m3) of PT. Albasia Jaya Sukabumi Regency. The data analysis method used is to analyze each note, documentation and report then described. For the purposes of analysis and discussion, the authors use a cost accounting analysis tool by carrying out a classification of costs on the basis of the basic functions that exist in the company and determine the cost of production with a full costing approach. That the total cost of production according to PT. Albasia Jaya Sukabumi Regency is IDR 435,747,835.44 whereas according to the full costing method treatment is IDR 433,046,198.86 this means that there is a difference that must be corrected as much as IDR (2,701,638.58). Then for the basic price per cubic meter (m3) of Bengkirai flooring according to PT. Albasia Jaya in the amount of Rp 1,188,403.88 while according to the full costing method of Rp 1,181,035.09 this means that there is a difference in the basic price per cubic meter (m3) of Rp (7,368.79). The difference was caused by differences in the calculation of lost products at the end of the process according to PT Albasia Jaya of Rp. 22,969,532.98 while according to the full costing method of Rp. 25,550,092.30. That in accordance with the hypothesis stated above, the PT Albasia Jaya cost of goods manufactured report is acceptable.

scholarly journals KAJIAN EKONOMI PENUNDAAN BUKA SADAP SEBAGAI SOLUSI UNTUK MENGHADAPI HARGA KARET RENDAH

2017 ◽  
Vol 36 (1) ◽  
pp. 75-82
Author(s):  
Dwi Shinta Agustina ◽  
Eva Herlinawati ◽  
Iman Satra Nugraha
Keyword(s):  
Mature Tree ◽  
Price Changes ◽  
Tree Analysis ◽  
Different Types ◽  
Increase Productivity ◽  
Cost Of Production ◽  
Unfavorable Condition ◽  
The Cost ◽  
Selection Of

Abstrak Agribisnis karet saat ini sedang mengalami kondisi yang kurang menguntungkan. Hal ini disebabkan oleh menurunnya harga karet beberapa tahun terakhir serta meningkatnya biaya produksi terutama biaya penyadapan. Salah satu upaya yang dapat dilakukan dan dapat menjadi suatu pemikiran adalah dengan melakukan penundaan buka sadap tanaman karet. Tulisan ini mengkaji penundaan buka sadap tanaman karet dengan dua pendekatan yaitu: penundaan buka sadap tanaman karet dengan merubah kriteria matang sadap pohon dari 45 cm menjadi 50 cm; dan penundaan buka sadap tanaman karet dengan merubah kriteria persentase matang sadap kebun. Analisis menggunakan data percobaan Lukman (1979; 1980), Samuel et al. (2012), Hendratno dan Amypalupy (2008), dan Nugraha et al. (2015). Hasil kajian menunjukkan bahwa penundaan buka sadap dengan merubah lilit batang dari 45 cm menjadi 50 cm dapat meningkatkan produktivitas per penyadap. Penundaan buka sadap hingga lilit batang mencapai 50 cm akan ekonomis dengan pemilihan klon yang memiliki produktivitas awal yang tinggi. Untuk  menunda buka sadap dari lilit batang 45 cm menjadi 50 cm diperlukan waktu 6-12 bulan tergantung kerapatan tanaman dan jenis klon. Kriteria matang sadap kebun yang berbeda sesuai jenis klon dan perubahan harga masih menguntungkan secara ekonomis. Perlu kajian yang lebih luas mengenai penundaan buka sadap. Kata kunci: karet, buka sadap, penundaan Abstract Currently, agribusiness of rubber is experiencing unfavorable condition. This is due to the declining of rubber price in the last few years as well as increasing of cost of production especially the cost of tapping. An effort that could be done was by delaying the opening of rubber. This paper examines the delay in opening of rubber with two approaches, i.e. delaying of rubber opening by changing the criteria of tree maturity for tapping  from 45 cm to 50 cm; and delaying of rubber opening by changing the criteria for the percentage of mature tree. Analysis was conducted using the data of Lukman (1979;1980), Samuel et al. (2012), Hendratno and Amypalupy (2008), and Nugraha et al. (2015). The results showed that the delay of opening by changing the girth of 45 cm to 50 cm could increase productivity per tapper. Delaying of opening until reaching the girth of 50 cm will be economical with the selection of clones that have high initial productivity. To delay opening from the girth of 45 cm to 50 cm took 6-12 months depending on the density of the plants and clones. Criteria of field tapping maturity to suit different types of clones and price changes are still economically viable. A broader study on the delaying of rubber opening was needed. Keywords: rubber, opening, delaying

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