scholarly journals ANÁLISE DOS CUSTOS DO RENDIMENTO EM MADEIRA SERRADA DE Pinus taeda PARA DUAS METODOLOGIAS DE DESDOBRO

FLORESTA ◽  
2010 ◽  
Vol 40 (3) ◽  
Author(s):  
Mauro Itamar Murara Júnior ◽  
Márcio Pereira da Rocha ◽  
Romano Timofeiczyk Júnior
Keyword(s):  
Pinus Taeda ◽  
Production Cost ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Unit Production Cost ◽  
Total Cost ◽  
Unit Costs ◽  
Total Unit ◽  
The Cost

Este trabalho teve o objetivo de analisar a estrutura de custos de madeira serrada de Pinus taeda com duas metodologias de desdobro, denominadas de sistema convencional e sistema otimizado. Os diâmetros das toras variaram de 18 a 44 cm. Foram testadas 100 toras, sendo 50 toras divididas em cinco classes diamétricas para cada sistema de desdobro. Utilizando o sistema convencional de desdobro, verificou-se que os custos fixos representaram 12,03% do custo unitário de produção. Desses, os gastos com salários e encargos sociais foram os mais significativos, representando 9,22% do custo total unitário de produção, e por 76,61% dos custos fixos. O custo variável representou 87,97% do custo total unitário de produção, sendo que 84,64% foram relativos a aquisição de toras. Utilizando o sistema programado de desdobro das toras, a participação percentual do custo fixo aumentou para 14,87%, decorrente da queda ocorrida nos custos variáveis. A participação do custo variável unitário representou 85,13% do total dos custos unitários, apresentando uma redução de 3,23% em relação ao desdobro convencional. Com o desdobro programado, a redução no custo total foi de 5,12%.Palavras-chave: Pinus; classificação de toras; modelos de corte; otimização. AbstractIncome analysis costs in Pinus taeda sawn wood using two methodologies. This study aimed to examine the cost structure of Pinus taeda sawn wood using two methodologies of log sawing, called conventional and optimized systems. The logs diameter ranged from 18 to 44 cm. A total of 100 logs were tested, being 50 logs divided into five diameter classes for each sawing system tested. Using the conventional sawing method, the fixed costs accounted for 12.03% of the unit production cost. From these, wages and social charges accounted for 9.22% of the total unit production cost, and for 76.61% of the fixed costs. The variable cost represented 87.97% of the total unit production cost, and the logs acquisition accounted for 84.64% of the variable cost. Using the optimized sawing system, the percentage of fixed cost increased to 14.87%, due to the decrease in the variable costs. The participation of variable cost unit accounted for 85.13% of total the unit costs, showing a reduction of 3.23%, compared to the conventional sawing method. The reduction in the total cost using the optimized sawing method was 5.12%.Keywords: Pine; logs classification; sawn models; optimization.

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

USE METHODOLOGY OF BEP TO ANALYZE MECHANIZATION COSTS ON FARM

2017 ◽  
Vol XIX (3) ◽  
pp. 85-91 ◽  
Author(s):  
Andrzej Hornowski ◽  
Tomasz Kondraszuk
Keyword(s):  
Interest Rates ◽  
Variable Cost ◽  
Fixed Cost ◽  
Variable Component ◽  
Fixed Costs ◽  
Limit Values ◽  
Fuel Prices ◽  
Analysis Methodology ◽  
Technical Potential ◽  
The Cost

The article attempts to adapt the BEP analysis methodology to assess the viability of agricultural machinery. It was assumed to treat the machine depreciation cost as a fixed cost, but only to the rational use threshold. Above this threshold, it was considered that depreciation should be calculated using the active method and treated as a variable cost. In this case it’s a technical potential and its wear becomes a bottleneck. In addition, it was considered reasonable to take into account the cost of interest on the capital employed, which would be a fixed cost. So far research on the efficiency of machinery utilization has focused on the quantitative analysis of their use, and the financial aspects are ignored. The proposed use of the BEP methodology allows not only quantitative and qualitative yield thresholds for the analyzed machine, but also the calculation of the limit values of the variable component costs (fuel prices, repairs) and fixed costs (garage, maintenance, interest rates).

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 ESTRUTURA DE CUSTOS DO MANEJO DE BAIXO IMPACTO EM FLORESTAS TROPICAIS – UM ESTUDO DE CASO

FLORESTA ◽  
2005 ◽  
Vol 35 (1) ◽  
Author(s):  
Romano Timofeiczyk Junior ◽  
Luiz Roberto Graça ◽  
Ricardo Berger ◽  
Roberto Antonio Ticle De Melo e Sousa ◽  
Roberto Tuyoshi Hosokawa
Keyword(s):  
Tropical Forest ◽  
Road Construction ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Mato Grosso ◽  
Total Cost ◽  
Production Cycles ◽  
City State ◽  
The Cost

Este estudo teve o objetivo de analisar de forma pontual a estrutura de custos do manejo de baixo impacto em florestas tropicais com dois ciclos de corte. Os dados utilizados foram fornecidos por uma empresa que explora uma floresta situada no município de Marcelândia, Estado do Mato Grosso, e comercializa as toras com as indústrias da região. Os resultados demonstraram elevação dos custos variáveis ao longo do primeiro ciclo em função da implantação dos tratos silviculturais, com o custo fixo permanecendo inalterado. No segundo ciclo, ocorreu redução no custo total em razão do aumento da produtividade para 15m3/ha e da eliminação de operações das atividades pré-exploratória e exploratória. Dos componentes do custo fixo, o custo administrativo é o mais elevado, representando 26,2% do custo total, ou R$ 16,27/m3. Dos custos variáveis, a atividade exploratória é a mais onerosa, custando R$ 22,33/m3, dos quais R$ 12,92/m3 são consumidos pela abertura de estradas e o arraste. Structure of costs for low impact manegement in the tropical forest – a case study Abstract This work had the objective to analyze the structure of the cost of low impact management in the tropical forest in two production cycles. The data utilized were supplied from the company that explores a forest land localized In the Marcelândia city, State of Mato Grosso and commercializes the logs with the industries of the region. The results showed the increasing of the variables costs to long of first cycle in function of the silvicultures treatments, with the same fixed costs. In the second cycle it was observed a reduction in the total cost due to the increasing of productivity to 15m³/ha, and the elimination of pre-harvesting and harvesting operations. Inside the fixed cost, the administrative cost is higher, with 26.2% of the total cost or R$ 16.27/m³. From the variables costs, the harvest activity is the more expensive, having a cost of R$ 22.22/m³, from which R$ 12.92/m³ accounted for road construction and skidding operations.

scholarly journals EFISIENSI USAHATANI PADI SAWAH (Oryza sativa L.) DI DESA TANAH ABANG KECAMATAN LONG MESANGAT KABUPATEN KUTAI TIMUR (Efficiency of Paddy Farming (Oryza sativa L.) in Tanah Abang Village Long Mesangat Subregency East Kutai Regency)

2019 ◽  
Vol 2 (1) ◽  
pp. 53
Author(s):  
MURKAD MURKAD ◽  
MURSIDAH MURSIDAH ◽  
NIKE WIDURI
Keyword(s):  
Oryza Sativa ◽  
Random Sampling ◽  
Sampling Method ◽  
Oryza Sativa L ◽  
Variable Cost ◽  
Fixed Cost ◽  
Observation Data ◽  
Total Cost ◽  
Field Observation Data ◽  
The Cost

Tanah Abang Village is a region of paddy farming development.  The purposes of this study were to know the cost, revenue, income, production, and efficiency of paddy farming in Tanah Abang Village. This study was conducted during three months from January to March 2018 in Tanah Abang Village, Long Mesangat Subregency, East Kutai Regency. Sampling was done with stratified random sampling method with total of 37 respondents. Data retrieving was done by interview and field observation. Data analysis was done to count of fixed cost, variable cost, total cost, revenue, income, and R/C ratio. The results of study show that the production of 2,168.92 kg ps-1 ha-1, the revenue of IDR13,966,622.00 ps-1 ha-1, the income of IDR12,437,394.00 ps-1 ha-1, and R/C ratio 7.37 which meant paddy farming is efficient and feasible to be done.

scholarly journals Comparative Economic Analysis of Zero Budget Natural Farming for Kharif Groundnut under Central Dry Zone of Karnataka, India

2020 ◽  
pp. 27-34
Author(s):  
A. H. Kumar Naik ◽  
S. Brunda ◽  
G. M. Chaithra
Keyword(s):  
Economic Analysis ◽  
Research Work ◽  
Variable Cost ◽  
Fixed Cost ◽  
Economic Point ◽  
Total Cost ◽  
Net Returns ◽  
Dry Zone ◽  
Natural Farming ◽  
The Cost

This research work is mainly focused on comparative economic analysis of Zero Budget Natural Farming (ZBNF) for Kharif Groundnut under Central Dry Zone of Karnataka. The purpose of conducting the study is to examine the cost of cultivation for ZBNF with other treatments. This is mainly due to farmers are facing high cost of cultivation by practicing conventional farming as it is highly depends on external inputs. ZBNF is low cost technology where, farming is practiced by using jeevamrutha, beejamrutha, mulching and whapsa etc. The Groundnut experiment was conducted at ZAHRS, Babbur Farm, Hiriyur during Kharif 2019-20 in order to estimate economics for different treatments. Each treatment was having different input usage. For calculating economics of each treatment, conventional cost of cultivation method was followed (i.e. calculation of Variable cost, Fixed cost, Gross returns, Net returns and B:C).The results of economic analysis revealed that the per hectare yield (17.46 q/ha) total cost ( 53,019), gross returns ( 88,871), net returns ( 35,852) and B:C (1.68) were found to be highest in RPP among all treatments i.e. ZBNF, OPS and Control. The cost of cultivation of ZBNF 22.55 per cent lesser than RPP. The B:C ratio was found to be more in ZBNF (1.66) than OPS (1.58).This is due to highest cost for purchase of excess quantity of FYM in case of OPS. It is concluded from the study that RPP was best treatment among all treatments. This is due to highest yield, net returns and B:C was found in RPP treatment  as compared to all treatments. In the economic point of view, there was reduction in total cost in case of ZBNF with fewer yields as compared to RPP.

scholarly journals Cost of Cultivation and Profitability Situation of Cowpea Vegetable in Dindori District of Madhya Pradesh under Tejaswini Rural Woman Empowerment Programme

2019 ◽  
Vol 34 (01) ◽  
Author(s):  
Rajendra Singh Bareliya ◽  
Satyendra Singh Thakur ◽  
Hari Om Sharma
Keyword(s):  
Production Cost ◽  
Crop Production ◽  
Variable Cost ◽  
Net Income ◽  
Total Cost ◽  
Self Help ◽  
Total Variable Cost ◽  
Total Crop ◽  
Self Help Groups ◽  
The Cost

Under the Rural Women’s Empowerment Programme, this Programme is being conducted in 41 villages by Tejaswini Nari Chetna Mahila Sangh. Under which work is being strengthened by establishing self help groups and connecting them with the schemes of governance. For this study, the total beneficiary (85) and non-beneficiary (85) have been selected from the total (170) agricultural women from Dindori district. The cost of barbati production and the income generated from it has been done comparatively with the beneficiary and non-beneficiary. The total cost per acre in Barbati production has been increased by 3.83% compared to non-beneficiary whereas the total variable cost-14.48% has been found. Production cost to produce quintal for Barbati Total crop production cost respectively - 30.51 and -15.64 percent beneficiary has been found to be lower than non-beneficiary. While net income has received 44.93 percent more on the cost of total farming. As a result, the per-investment income is 23.36 percent more beneficiary than the non-beneficiary.

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 APLIKASI BREAK EVEN POINT PADA PEMBUATAN ROTI Studi Kasus: Usaha Kecil Menengah (UKM) Roti (Rotiku Rotimu) Desa Babakan

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Made Wijana ◽  
A.A. ALit Triadi ◽  
Muhammad Kholiq
Keyword(s):  
Raw Materials ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Total Production ◽  
Fixed Costs ◽  
Business World ◽  
Fierce Competition ◽  
Break Even Point ◽  
The Cost

In recent years many companies both micro and macro level national and international emerging. As UKM (Usaha Kecil Menengah) have an important role in opening new jobs and boost economic growth of a region. With the development of business world has been brought towards the increasingly fierce competition. That businesses are required to conduct an economic analysis that can help entrepreneurs to consider actions proposed in choosing the alternatives or strategic decision.This research aimed to analyze the feasibility of the operation of UKM bread (my bread your bread) Babakan Village by using BEP (Break Even Point).Location research Babakan Village, District Cakranegara, West Lombok. By collecting  various kinds of costs of making bread among other fixed costs and variable costs as well as to record income from the sale of bread in a period of 1 year. Examples of fixed costs is the cost of equipment, maintenance costs, the cost of building and examples of variable costs is the cost of raw materials, the cost of operation of the device, the cost of salaries, the cost of packaging.The results of this research indicate that UKM income Bread (my bread your bread) for 1 year is Rp. 912,000,000.00 of the total production of 1.14 million pieces of bread. This UKM bread achieve the BEP (Break Even Point) occurred in the month 4th at a fixed cost is Rp.30,250,733,33 and VC (Variable Cost) is Rp.212,240,114,71 on the amount of bread produced 303114 fruit bread with a TC (total cost) Rp.242,490,848.04. So that UKM Bread (my bread your bread) feasible to be operated. With the increase in the selling price of Rp.850.00 fried bread resulting increase in profit of Rp57,000,000.00 while the selling price of Rp.750.00 fried bread resulted in a decrease in profit of Rp.57,000,000.00 while equally produce 1.14 million pieces bread. By lowering the variable costs, employers can accelerate the achievement of breakeven levels (Break Even Point).

scholarly journals PSXI-21 Program Chair Poster Pick: Performance indicators of animal production and prices over the cost of feedlot beef cattle

2020 ◽  
Vol 98 (Supplement_4) ◽  
pp. 391-392
Author(s):  
Gustavo L Sartorello ◽  
Miguel Souza ◽  
Beatriz Q Reis ◽  
Guilherme Boldrin ◽  
Vanessa Rezende ◽  
...  
Keyword(s):  
Beef Cattle ◽  
Performance Indicators ◽  
Production Cost ◽  
Management Practices ◽  
Animal Production ◽  
Variable Cost ◽  
Total Production ◽  
Carcass Yield ◽  
Total Cost ◽  
The Cost

Abstract The aim of this study was to analyze the influence of the zootechnical performance indicators and the price main cost items on the total production cost of feedlot beef cattle. We used a mathematical model of the production cost, which considered the cost of the items according to the Economic Theory. Costs were allocated into: i) variable costs, ii) fixed costs, and iii) factor income. A survey was carried out in 2015, with ten farmers in the state of São Paulo, to define the technical indicators of production. The representative property was defined with 27 thousand animals slaughtered per year. The spot prices used in our analysis were collected in December 2019. Elasticity was calculated and expressed as a relationship between two interrelated functional variables. We estimated elasticities for the variables: animals purchase of 355 kg ($1.78/kg), feed price ($0.17/kg of dry matter), interest rate (4.5%), average daily gains (1.616 kg), and carcass yield (55.46%). This way we compared the variation of total cost per carcass kilo caused by increases of 1% in each of the considered variables. In the base scenario, production cost was US$ 3.11/kg and the variable cost of the activity represented 94.9% of the total costs, which of purchase animals, feed and variable taxes were 69.5%, and 20.6% and 3.8%, respectively. Increases of 1% in each of those variables caused variations of, respectively, +0,71%, +0,21%, 0,01%, -0,98%, and -0,98% on production cost unit. In conclusion, the purchase price of animals for feedlot activity is interrelated to the total cost. The average daily gains and carcass yield is also a zootechnical performance that presented a direct relation with the reduction of total costs. Thus, this demonstrates that farmers should improve management practices in the purchase of inputs and the performance of animal production.

Sign in / Sign up

Export Citation Format

Share Document