scholarly journals COST CALCULATION AND COST-EFFICIENCY OF STARCH POTATO IN A FAMILY FARM IN THE YEARS 2016-2017

2018 ◽  
Vol XX (4) ◽  
pp. 116-119
Author(s):  
Iwona Mystkowska ◽  
Alicja Baranowska ◽  
Mateusz Wierzchowski
Keyword(s):  
Cost Efficiency ◽  
Potato Production ◽  
Direct Costs ◽  
Cost Calculation ◽  
Family Farm ◽  
Potato Tubers ◽  
High Volatility ◽  
Cost Calculations ◽  
The Cost ◽  
Starch Potato

The aim of the study was to present cost calculations and to examine the profitability of starch potato production in a family farm in the county of Łuków, cooperating with PPS PEPEES in Łomża in 2016-2017. The highest yield of starch potato tubers was obtained in 2017, and the value of production from 1 ha in particular years ranged from 8,517.75 PLN/ha in 2016 to 10,123.0 in 2017. The high volatility of income in individual years was dictated by the amount of the yield and the different price obtained per unit of production. The cost-effectiveness of growing starch potato was determined by direct costs. The largest costs in the structure of direct costs were related to the purchase of seed potatoes and costs of fuel and transport of potatoes to PPS PEPEES. The highest profitability of starch potato was obtained in 2017.

scholarly journals Possibilities for Introducing a New Night Train Connection in Middle Europe

2021 ◽  
Vol 17 (1) ◽  
pp. 6-12
Author(s):  
Igor Dömény ◽  
Anna Dolinayová
Keyword(s):  
Open Access ◽  
Cost Calculation ◽  
The European Union ◽  
Carbon Neutrality ◽  
Train Services ◽  
Access Mode ◽  
Middle Europe ◽  
Cost Calculations ◽  
The Cost ◽  
Further Development

Abstract Liberalisation of the rail transport market is the main aim of the European Union in the field of transport policy. Open access on the market allows railway undertakings to provide their services, but it also requires to compete with each other. In recent years, night train services have experienced a renaissance, especially in west-Europe countries. A development of this type of services is important to achieve the goal of carbon neutrality in EU, especially in context of affordable air transport. The aim of this study is to analyse current night train services in middle Europe and find opportunities for their further development. In this article we have proposed new night train connections between Hungary, Slovakia, Czech Republic, and Germany, provided by railway undertaking in open access mode, with a detailed cost calculation. This is necessary to assess the economic efficiency of introducing new connections. Results of the cost calculations form the basis of the price for transport on newly introduced routes.

scholarly journals ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. MANGUNI PERKASA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Gabriel Michele Margaretha Raap ◽  
David P.E Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Cost Calculation ◽  
Corporate Management ◽  
Selling Price ◽  
Sale Price ◽  
Cost Of Production ◽  
Cost Calculations ◽  
The Cost ◽  
A Company ◽  
Relevant Cost ◽  
Special Order

The success of an enterprise depends on the ability of corporate management in running the company. Decision making is one of the functions of a manager. In carrying out the activities of a company, the management is often faced with several options or alternatives of activities undertaken. To choose one of these alternatives the management need information about costs. The purpose of this study was to determine the cost of production cost calculations used by the company, as well as analyzes of relevant costs in relation to accept or reject a special order. The method used in this research is descriptive method. Based on the results of the study, showed that CV. Manguni Perkasa not applying relevant cost analysis method in calculating the cost of production. With the price of Rp 183.6 million special orders may be seen to be detrimental to the company that basically sells the house on stilts with the normal price of Rp 216 million, but when analyzed again using the relevant cost calculation method as a way to calculate the variable costs separately from the cost of production using the full costing method, the special orders stilt houses with a selling price of Rp 183.6 million is acceptable. Due to special order the sale price is greater than the variable costs incurred by the company in producing the stage.

YIELDING AND PROFITABILITY OF STARCHY POTATOES CULTIVATION IN INDIVIDUAL FARM

2017 ◽  
Vol XIX (1) ◽  
pp. 122-125 ◽  
Author(s):  
Iwona Mystkowska ◽  
Krystyna Zarzecka ◽  
Alicja Baranowska ◽  
Marek Gugała ◽  
Andrzej Doroszuk
Keyword(s):  
Crop Yield ◽  
Potato Starch ◽  
Total Yield ◽  
Direct Costs ◽  
Seed Potatoes ◽  
Production Value ◽  
Individual Farm ◽  
The Cost ◽  
The Village ◽  
Starch Potato

The aim of the study was to present the yield and profitability of starch potato cultivation in an individual farm in 2014-2015. The data came from a farm located in the village of Nosow, the borough of Lesna Podlaska, specializing in the production of starch potato cooperating with PPS „PEPEES” in Lomza. Total yield of tubers of potato starch was higher in 2014, and the production value of 1 ha in different years was varied and amounted to 10394 and 6717 PLN, respectively. The fluctuations in revenue in particular years were caused by the crop yield and the price per unit of production. The profitability of starch potato cultivation depended on the direct costs, particularly the cost of purchasing seed potatoes. Higher profitability of starch potato was achieved in 2014.

Concurrent Cost Calculations With a Feature-Based CAD System

1999 ◽  
Author(s):  
Peter Leibi ◽  
Guenther Hoehne ◽  
Mahendra Hundal
Keyword(s):  
Computer Program ◽  
Production Costs ◽  
Cost Calculation ◽  
Data Sets ◽  
Cad System ◽  
Feature Based ◽  
Cost Calculations ◽  
The Individual ◽  
Time Expenditures ◽  
The Cost

Abstract The paper describes a procedure for calculating costs concurrent with the design process. The different modules of the computer program “IKF” are described. The modules include those for cost calculation, comparison and forecast. Form features are used for cost determination by classifying each feature and storing it in the detailed production plan. The production processes then follow from the list of stored features. The cost program takes the individual geometric data, e.g., part length, from the CAD program. The latter contains data sets, that describe the feature’s dimensions. The production time for the form feature is then calculated. From the time expenditures and the machine rates the program calculates the production costs for the given feature. Prior to developing the computer program a manual procedure was designed and developed. Upon testing, the group not using IKF took 40–50% more time and designed products that were about 80% costlier than the group using the IKF system. This procedure was then used as the model for the cost modules in a feature-based CAD program. Test cases dealing with sheet-metal design are described which demonstrate and quantify the advantages of this system.

scholarly journals FEATURES OF DETERMINING THE COST OF TRANSPORT SERVICES

REPORTS ◽  
2020 ◽  
Vol 2 (330) ◽  
pp. 73-80
Author(s):  
G. Zhumatayeva ◽  
M. Nurgalieva ◽  
Zh. Bayburayeva ◽  
B. Musabyaev ◽  
Zh. Zhanbirov ◽  
...  
Keyword(s):  
Cost Driver ◽  
Cost Calculation ◽  
Service Cost ◽  
Cost Of Transport ◽  
Transport Services ◽  
Cost Calculations ◽  
The Republic ◽  
Traditional Costing ◽  
Logistics Process ◽  
The Cost

The strong competition in the logistics market enforces the service provider companies to enhance the capabilities of their management accounting systems. It is of high importance to know the real costs of transport services as well as the cost efficiency of activities contributing to the production of services. This information is needed for assessing the profitability and operation efficiency and for determining the price of services. Traditional costing methods, however, are not always able to provide the information necessary for decision support in the required quality. They may even distort service cost calculations as detailed cost driver analyses are not applied within conventional costing regimes. Thus it is worth introducing alternative cost calculation methods which improve the accuracy and reliability of service cost data [1]. To properly manage costs in transport logistics, it is necessary to optimize all stages of the transport and logistics process-from choosing the type of transport and building the supply chain to planning routes and monitoring the execution of tasks. The article deals with determining the optimal cost of auto cargo transportation, taking into account internal and external factors of influence. The results of the research in the article show that a transport company should have different payment options for paying for a completed flight with specific brands of cars, i.e. the cost of one m3, t, km, depending on the type of orders and the distance of transportation. The materials consider the methodology of determining the contractual price of transport services in the Republic of Kazakhstan. In the market conditions, the main objective is the correctness and accuracy of the assessment of the actual costs of the implementation of the transport service and, as a result, the correct pricing of this service.

scholarly journals Microcomputer Budget Management System

1986 ◽  
Vol 18 (1) ◽  
pp. 151-156 ◽  
Author(s):  
James M. McGrann ◽  
Kent D. Olson ◽  
Timothy A. Powell ◽  
Ted R. Nelson
Keyword(s):  
Management System ◽  
Cost Calculation ◽  
Budget Management ◽  
Income Statement ◽  
Ranch Management ◽  
Cost Calculations ◽  
Computational Procedures ◽  
Microcomputer Software ◽  
The Cost ◽  
Budget Management System

AbstractThe enterprise budget, whole farm cash flow, and income statement are fundamental tools of farm and ranch management. The “Microcomputer Budget Management System” (MBMS) is a microcomputer software package that facilitates the storage and use of information for crop and livestock budgeting. It performs the calculations for several1 enterprise budgeting formats and for preparation of whole farm resource use reports and financial statements. The MBMS also includes internal machinery and irrigation cost calculation routines.MBMS was developed for use by extension staff, researchers, lenders, consultants, and operators of diversified farms and ranches with many enterprises that use enterprise and whole farm budgeting for analysis and planning activities. The flexibility and detailed nature of the program requires the user to have knowledge of enterprise budgeting and operation of complex computer programs. This paper presents a discussion of the features and capabilities of the software and the computational procedures used in the cost calculations.

A generalized fuzzy cost efficiency model

2020 ◽  
Vol 54 (6) ◽  
pp. 1775-1791
Author(s):  
Nazila Aghayi ◽  
Samira Salehpour
Keyword(s):  
Cost Efficiency ◽  
Minimum Cost ◽  
Extensive Literature ◽  
Data Envelopment ◽  
Fuzzy Environment ◽  
Decision Making Unit ◽  
Production Possibility Set ◽  
Fuzzy Cost ◽  
The Cost ◽  
Generalized Cost

The concept of cost efficiency has become tremendously popular in data envelopment analysis (DEA) as it serves to assess a decision-making unit (DMU) in terms of producing minimum-cost outputs. A large variety of precise and imprecise models have been put forward to measure cost efficiency for the DMUs which have a role in constructing the production possibility set; yet, there’s not an extensive literature on the cost efficiency (CE) measurement for sample DMUs (SDMUs). In an effort to remedy the shortcomings of current models, herein is introduced a generalized cost efficiency model that is capable of operating in a fuzzy environment-involving different types of fuzzy numbers-while preserving the Farrell’s decomposition of cost efficiency. Moreover, to the best of our knowledge, the present paper is the first to measure cost efficiency by using vectors. Ultimately, a useful example is provided to confirm the applicability of the proposed methods.

ANALISIS PENGARUH BIAYA OPERASIONAL PADA PERUSAHAAN PENERBANGAN NASIONAL

2017 ◽  
Vol 1 (2) ◽  
pp. 81-107
Author(s):  
Dheny Biantara
Keyword(s):  
Value Chain ◽  
Cost Efficiency ◽  
Cost Reduction ◽  
Cost Leadership ◽  
Oil Pricing ◽  
The Cost ◽  
Operation Flexibility ◽  
Airline Maintenance

Summarized Indonesian airline executive views on the reason for the cost problem in mayor airline andon the potential areas and measures of cost reduction in airline operation. Present an introductionsurvey where 3 executives from 3 Indonesian airlines were respondent. In the executive opinion the costproblem in mayor Indonesian airline is primarily due to fuel and oil pricing and money currency. Of thevarious function in airline maintenance was seen as least cost efficiency, whereas flight operation wasseen as an area with most potential for cost reduction. Indonesian airline had made route and fleetchanges after the beginning of 2011 to reduce cost, concludes from the analisys result havingprivatization would be an important step towards more efficient airline operation. Flexibility fromIndonesian airline regulatory would be very much welcome and the value chain concept to improveIndonesian airline having competitive adventage and cost leadership differentiation.

A seven year plan for upgrading the 200.000 p.e. treatment plant of Uppsala, Sweden

1994 ◽  
Vol 29 (12) ◽  
pp. 117-127
Author(s):  
Jan Erik Lind ◽  
Ernst Olof Swedling
Keyword(s):  
Cost Efficiency ◽  
Sewage Treatment ◽  
Sewage Treatment Plant ◽  
Treatment Plant ◽  
Working Environment ◽  
Regional Environment ◽  
Nitrogen Reduction ◽  
Total Investment ◽  
Close Cooperation ◽  
The Cost

The sewage treatment plant of Uppsala was originally built in 1946 and has since then been extended and upgraded several times up to 1972 when the last major upgrading was completed. In 1987 it was decided to renew the treatment plant for at least another 20-30 years of operation and to upgrade the biological process to include nitrogen reduction. A 7 year plan covering some 18 items with a total investment cost of approximately 120 MSEK was set in action during 1987. The aim was to raise the cost efficiency by introducing modern techniques, new machinery, a better working environment and a better understanding of the processes used. The need to keep the plant in operation during reconstruction work has caused difficulties, delays and unforseen costs but a close cooperation between all parties concerned (operators, contractors, engineers and the regional environment administration) has solved most of the problems. Experiences so far include an improved effluent quality, a better cost efficiency, a healthier and more engaged operating staff. A research team has been engaged to develop and introduce a nitrogen reduction scheme in the activated sludge process. This has been a challenging and fruitful experience.

scholarly journals Cost-efficiency assessments of marine monitoring methods lack rigor—a systematic mapping of literature and an end-user view on optimal cost-efficiency analysis

2021 ◽  
Vol 193 (7) ◽  
Author(s):  
Heini Hyvärinen ◽  
Annaliina Skyttä ◽  
Susanna Jernberg ◽  
Kristian Meissner ◽  
Harri Kuosa ◽  
...  
Keyword(s):  
Comparative Studies ◽  
Cost Efficiency ◽  
Cost Benefit ◽  
Marine Ecosystems ◽  
Actual Cost ◽  
Monitoring Methods ◽  
Monitoring Method ◽  
Marine Monitoring ◽  
The Status ◽  
The Cost

AbstractGlobal deterioration of marine ecosystems, together with increasing pressure to use them, has created a demand for new, more efficient and cost-efficient monitoring tools that enable assessing changes in the status of marine ecosystems. However, demonstrating the cost-efficiency of a monitoring method is not straightforward as there are no generally applicable guidelines. Our study provides a systematic literature mapping of methods and criteria that have been proposed or used since the year 2000 to evaluate the cost-efficiency of marine monitoring methods. We aimed to investigate these methods but discovered that examples of actual cost-efficiency assessments in literature were rare, contradicting the prevalent use of the term “cost-efficiency.” We identified five different ways to compare the cost-efficiency of a marine monitoring method: (1) the cost–benefit ratio, (2) comparative studies based on an experiment, (3) comparative studies based on a literature review, (4) comparisons with other methods based on literature, and (5) subjective comparisons with other methods based on experience or intuition. Because of the observed high frequency of insufficient cost–benefit assessments, we strongly advise that more attention is paid to the coverage of both cost and efficiency parameters when evaluating the actual cost-efficiency of novel methods. Our results emphasize the need to improve the reliability and comparability of cost-efficiency assessments. We provide guidelines for future initiatives to develop a cost-efficiency assessment framework and suggestions for more unified cost-efficiency criteria.

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