Academic literature on the topic 'Prime cost of production'

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Journal articles on the topic "Prime cost of production"

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Каманина and Raisa Kamanina. "Production Prime Cost As a Key Indicator of Production and Economic Activity of the Enterprise." Economics of the Firm 5, no. 2 (June 10, 2016): 4–12. http://dx.doi.org/10.12737/21637.

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The main task of development of economy at the present stage is to fully improve the production efficiency and the sustainable occupation of positions of enterprises on the domestic and international markets. To withstand the intense competition and win the trust of customers, the company has to favorably stand out against the enterprises of the same type. It is well known that the consumer is interested in quality and price of products. The higher the quality and lower the price, the better and more profitable for the buyer. These indicators and enclosed in the cost of production. Prime cost is the basis of determination of product prices. Systematic reduction of production costs is one of the basic conditions of increase of efficiency of production. It has a direct impact on the amount of profit, level of profitability.
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Shevelev, V. I., S. N. Nikulina, I. N. Sheveleva, and E. N. Kostomakhina. "The prime-cost of production when rearing of young animals in dairy and beef cattle breeding." Glavnyj zootehnik (Head of Animal Breeding), no. 12 (December 1, 2021): 52–61. http://dx.doi.org/10.33920/sel-03-2112-06.

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In a market economy, the prime-cost of production is the most important indicator of the financial and economic activity of any economic entity. It is a cost estimate of all resources used in the production process of the industry: feed, animal protection products, materials, fuel, energy, fixed assets, labour, natural and other costs associated with its production and sale. The purpose of the work was to calculate the prime-cost of production when rearing of young animals in dairy and beef cattle breeding in the Kurgan region. The analysis has shown that according to the years of observations less than half of livestock products were produced in agricultural organizations of the region: meat – 36,3–38,6 %, milk – 29,3–30,6 %. Egg production in agricultural organizations was at the level of 13 %. The correct choice of objects of calculation and calculation units, as well as the use of special methodological recommendations for accounting production costs and calculating the prime-cost of products (works, services) in agricultural organizations allows us to more accurately determine the prime-cost in dairy and beef cattle breeding. Despite the great attention to the individual aspects of cost accounting and calculating the prime-cost of agricultural production, there is still a need and importance of a more detailed study and further improvement of accounting and calculation of meat and dairy cattle products. The prime-cost of the gain in the live weight of young cattle can be calculated by different methods, but at the same time the selected option must be fixed in the accounting policy of the organization.
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Zhorova, Alla, and Svetlana Tischenko. "Econometric analysis of the crops’ production prime cost in steppe zone." Management Theory and Studies for Rural Business and Infrastructure Development 36, no. 4 (November 3, 2014): 988–96. http://dx.doi.org/10.15544/mts.2014.093.

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Efficiency of agrarian production depends on the characteristics of the natural complex in specific territory. Managing costs on crop production in steppe zone is largely determined by correctly chosen strategy of development and tools of its implementation, taking into account cost and innovative technologies. The purpose of this paper is to identify possible ways to reduce the cost of crop production by constructing an econometric model. Searching of the most efficient ways of working agrarian enterprise is grounded by the intense technological progress, with considerable attention which is paid to the econometric modelling. It provides the opportunity not only to see the relationship between the studied quantitative factors, but also to predict the results of activities in an analytical form. The paper proposes an econometric model of the crops’ yield formation and identifies ways to reduce the cost of crop production. The hypothesis of a linear relation between the prime cost, expenditures and yield is proved. As a result of the analysis, the dependence of production costs on crop yields and prime costs, the opportunity to use the survey data to predict future economic factors in agriculture is given.
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Sakovich, G. V., E. A. Skiba, V. V. Budaeva, E. K. Gladysheva, and L. A. Aleshina. "Technological fundamentals of bacterial nanocellulose production from zero prime-cost feedstock." Doklady Biochemistry and Biophysics 477, no. 1 (November 2017): 357–59. http://dx.doi.org/10.1134/s1607672917060047.

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Sivaks, A. N., Zh N. Dibrova, N. V. Zhukova, V. N. Zhenzhebir, and S. A. Okhramenko. "Factory accounting and assessment of uncooked smoked sausages production efficiency." IOP Conference Series: Earth and Environmental Science 839, no. 2 (September 1, 2021): 022063. http://dx.doi.org/10.1088/1755-1315/839/2/022063.

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Abstract This article presents a research of factory accounting and its impact on efficiency of production of uncooked smoked sausages (dry salami). Those uncooked smoked sausages were just introduced into a factory production, and their method of production involved starter cultures. In course of the research, the efficiency of the project, the profitability of the project and the payback period were found. The cost of the food products newly introduced into production and the payback period of the project were found. The research showed the efficiency of the project, the profitability of the project was equal to 43%, the payback period was 7 months. The cost of Savory sausage per 1 kg is 449.80 rubles, per 1 ton is 449.800 rubles. The cost of Gourmet sausage per 1 kg is 456.59 rubles, for 1 ton is 456.590 rubles. The total cost of production of uncooked smoked sausages was 5.452.615 rubles. The use of our starter cultures in production of uncooked smoked sausages led to costs savings. The initial cost of Savory sausage was 621.78 rubles, and after reduction of its prime cost it became 449.80 rubles. The initial cost of Gourmet sausage was 610.72 rubles, and after reduction of its prime cost it became 456.59 rubles.
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MUTAQQIEN, DANIEL, SITI BALKIS, and MURSIDAH MURSIDAH. "ANALISIS DAN STRATEGI PENGEMBANGAN USAHATANI SAYURAN PRIMA DI KOTA SAMARINDA (Analysis and Development Strategy of Prima Vegetable Farming in Samarinda City)." JURNAL AGRIBISNIS DAN KOMUNIKASI PERTANIAN (Journal of Agribusiness and Agricultural Communication) 1, no. 1 (April 2, 2018): 1. http://dx.doi.org/10.35941/akp.1.1.2018.1664.1-11.

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The aims of this research were to know (1) the production cost and farmer income from prima vegetable farming (2) the (R/C) prima vegetable farming ratio, (3) the internal and external factors which are influential towards prima vegetable farming. This research was conducted from March to Mei 2017, at Samarinda City, Districts of North Samarinda and Loa Janan Ilir. The subjects of this research were the farmers who had certificate of Prima 3 from OKKPD of East Borneo Province. The methods of data analysis are cost and profit, R/C ratio, and SWOT analysis. The average of production cost was IDR48,301,444.74 planting season (ps)-1 ha-1 and the average of revenue was IDR14,000,000.00 ps-1 or IDR88,888,888.89 ps-1 ha-1. The average of profit was IDR6,443,647.45 ps-1 or IDR40,587,444.15 ps-1 ha-1. The R/C ratio was 1.84 that meant prima vegetable could be developed because the R/C > 1. Agresive strategy could be used to develop the prime vegetable farming.
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MUTAQQIEN, DANIEL, SITI BALKIS, and MURSIDAH MURSIDAH. "ANALISIS DAN STRATEGI PENGEMBANGAN USAHATANI SAYURAN PRIMA DI KOTA SAMARINDA (Analysis and Development Strategy of Prima Vegetable Farming in Samarinda City)." JURNAL AGRIBISNIS DAN KOMUNIKASI PERTANIAN (Journal of Agribusiness and Agricultural Communication) 1, no. 1 (April 2, 2018): 1. http://dx.doi.org/10.35941/jakp.1.1.2018.1664.1-11.

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The aims of this research were to know (1) the production cost and farmer income from prima vegetable farming (2) the (R/C) prima vegetable farming ratio, (3) the internal and external factors which are influential towards prima vegetable farming. This research was conducted from March to Mei 2017, at Samarinda City, Districts of North Samarinda and Loa Janan Ilir. The subjects of this research were the farmers who had certificate of Prima 3 from OKKPD of East Borneo Province. The methods of data analysis are cost and profit, R/C ratio, and SWOT analysis. The average of production cost was IDR48,301,444.74 planting season (ps)-1 ha-1 and the average of revenue was IDR14,000,000.00 ps-1 or IDR88,888,888.89 ps-1 ha-1. The average of profit was IDR6,443,647.45 ps-1 or IDR40,587,444.15 ps-1 ha-1. The R/C ratio was 1.84 that meant prima vegetable could be developed because the R/C > 1. Agresive strategy could be used to develop the prime vegetable farming.
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Orlova, Angela M., and Alexey M. Slavin. "The Value of Influence of Vibrations of the Chemical Composition of Technogenic Waste on Properties of Pigments." Applied Mechanics and Materials 651-653 (September 2014): 1380–83. http://dx.doi.org/10.4028/www.scientific.net/amm.651-653.1380.

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Influence of possible fluctuations of a chemical composition of waste of galvanic productions on the mixed iron oxide pigment (MIP) main pigmentary properties is established. It is shown that introduction of samples of MIP with the raised content of these or those metals in such industrial paintwork materials as alkyd PF-115 enamel and a primer GF-021, practically doesn't change physic-mechanical properties and firmness of the coverings received on their basis. It allows to apply slimes of galvanic productions as the main raw materials by industrial production of MIP and to reduce prime cost of a pigment by 15-20%.
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Budimir, Nikola, Marko Jaric, Branislav Jacimovic, Srbislav Genic, and Nikola Jacimovic. "Rectified ethanol production cost analysis." Thermal Science 15, no. 2 (2011): 281–92. http://dx.doi.org/10.2298/tsci100914022b.

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This paper deals with the impact of the most important factors of the total production costs in bioethanol production. The most influential factors are: total investment costs, price of raw materials (price of biomass, enzymes, yeast), and energy costs. Taking into account these factors, a procedure for estimation total production costs was establish. In order to gain insight into the relationship of production and selling price of bioethanol, price of bioethanol for some countries of the European Union and the United States are given.
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Šprysl, M., J. Čítek, and R. Stupka. "Interaction of selected production indicators of the economics of pork production." Czech Journal of Animal Science 55, No. 1 (January 25, 2010): 1–10. http://dx.doi.org/10.17221/1705-cjas.

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Estimates of the effects influencing the economics of pig production are of primary importance for breeders. For this purpose, costs, revenues and profitability were determined on the basis of individual parameters of the efficiency of tested pigs and of average commodity prices. The calculation was the result of the efficiency of actual animals and of the average and simulated prices of inputs received by producers in large-scale production operations. 136 animals, 64 of crossbred combinations (LWs × D) × (LW<sub>D</sub> × L) and 72 of PN × (LW<sub>D</sub> × L) were used. The total cost of 1 pig represented the costs per weaned piglet, feed and other costs; the revenues represented the actual price of a pig at slaughter. Multivariable hierarchical models were constructed to assess the relationships between the following factors: crossbred combination, nutrition and sex, ADG, number of piglets bred, CFM price and carcass price with the outcome variables: costs, revenues and profitability. The results demonstrated that the total cost of fattening pig is considerably influenced by the price of a piglet and feed, not by the price of the carcass and the growth intensity. There was no proof of a relationship between the price of a pig and reproduction and/or the price of feed. Profitability is significantly influenced by the reproduction rate, price of feed, growth intensity and revenues. The results also showed that the intensity of nutrition and the sex considerably influence the total cost of 1 fattened pig, which represents an increase in the total cost by 3.80 € in the application of <I>ad libitum</I> feeding techniques, and 5.39 €/pc in the fattening of barrows. The choice of a suitable combination represents a decrease in the total cost by 1.49% and an increase in revenues by 2.93%. Profitability is significantly associated with the intensity of nutrition, sex and breed. With unrestricted feeding it is reduced by 4.1%, for barrows by 6.6%, and in the use of four-breed combinations of crossbreds it increases by 4.13%.
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Dissertations / Theses on the topic "Prime cost of production"

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Skrypnyk, M. I. "Domestic and foreign experience of application of costs accounting methods and prime cost calculation." Thesis, Odessa, 2011. https://er.knutd.edu.ua/handle/123456789/3066.

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The article investigates domestic and foreign costs accounting and prime cost calculation methods. It is proven that different researchers attribute the same methods to costs accounting methods or to calculation methods, considering interpretation of their essence. Conducted researches give a possibility to make a conclusion that domestic costs accounting and prime cost calculation methods have considerable analytical possibilities in providing management necessities and enterprise cost control, than calculation systems of foreign countries.
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Цвях, Павло Володимирович. "Економічне обґрунтування напрямів зниження собівартості продукції ПАТ «Житомирський маслозавод»." Bachelor's thesis, КПІ ім. Ігоря Сікорського, 2019. https://ela.kpi.ua/handle/123456789/29683.

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Метою дипломної роботи є обґрунтування практичних рекомендацій щодо зниження собівартості продукції на підприємстві ПАТ «Житомирський маслозавод». В роботі розглянуто поняття собівартості продукції, детально розглянуті витрати підприємства, фактори впливу на зниження собівартості, проаналізований фінансово-економічний стан підприємства ПАТ «Житомирський маслозавод», розраховані економічні показники діяльності підприємства; запропоновано напрями зниження собівартості продукції завдяки оновленню основних засобів та скороченню кількості працівників; розраховано економічний ефект щодо запропонованих заходів на ПАТ «Житомирський маслозавод». Об’єкт дослідження – процес зниження собівартості продукції ПАТ «Житомирський маслозавод». Предмет дослідження – сукупність теоретичних, методичних і практичних підходів до обґрунтування напрямів зниження собівартості продукції на підприємстві ПАТ «Житомирський маслозавод».
The purpose of the thesis is to substantiate the practical recommendations for reducing the cost of production at PJSC «Zhytomyrski maslozavod». In the work, the cost of production at the enterprise was analyzed, to achieve the reduction of the cost can be in the following ways: replacing the technique to a newer, more efficient; increase production volume; reduce the average number of workers. New equipment will help reduce energy costs and depreciation, as well as increase the volume of produced products. An increase in the volume of produced products will significantly reduce the cost. The object of research - is the process of reducing the cost of production of PJSC "Zhytomyr Butter Plant". Subject of research - a set of theoretical, methodological and practical approaches to substantiation of the ways of reducing the cost of production at the enterprise PJSC «Zhytomyrski maslozavod».
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Колісник, О. В. "Analysis of the cost-price of the enterprise's production." Thesis, Baltija Publishing, 2016. http://openarchive.nure.ua/handle/document/7080.

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Call, Isabel. "Small-scale biodiesel production: a feasibility study." Oberlin College Honors Theses / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=oberlin1354814650.

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Abón, Palomino Norma. "Implementación de un sistema de costos por orden de producción y su incidencia en los estados financieros de la Empresa Textil S.A.C. de Lima Metropolitana, año 2015-2016." Bachelor's thesis, Universidad Ricardo Palma, 2017. http://cybertesis.urp.edu.pe/handle/urp/1435.

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El objetivo de esta propuesta no solo es brindarle a la empresa una herramienta que le permita cumplir con sus obligaciones tributarias, sino también poder comparar los resultados obtenidos en esta investigación con los estados financieros del periodo 2015 y poder analizar si los costos fijos y variables con los que se estimaron los precios de venta para el periodo 2016 son los adecuados, como también medir el grado de eficiencia en que la empresa se encuentra. The objective of this proposal is not only to provide the company with a tool that allows it to comply with its tax obligations, but also to be able to compare the results obtained in this research with the financial statements of the 2015 period and be able to analyze whether the fixed and variable costs with those that were estimated the sale prices for the 2016 period are appropriate, as well as measuring the degree of efficiency in which the company is located.
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Matelová, Bohdana. "Kalkulace výrobních nákladů ve firmě LEXMARK, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222345.

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MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.
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Neubauer, Ondřej. "Kalkulace výrobních nákladů ve firmě Tomášek Milan - TOMEX." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224527.

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This thesis is focused on the calculation of production costs with the introduction of licensed production of submersible sludge pumps in company Tomasek Milan - TOMEX. The aim of this work is the introduction of licensed production and determine the manufacturing cost. In the theoretical section describes the methods for determining a production layout, calculation methods and methods of return on investment. The practical part deals with the determination of a suitable arrangement of production, production calculations and evaluation of overall investment.
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Zadražil, Vojtěch. "Analýza a návrh kalkulačního systému v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222841.

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This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.
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Jasiūnaitė, Reda. "Valdymo apskaitos modelis vidutinio dydžio gamybinėje įmonėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2010~D_20140625_185104-12881.

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Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą]
Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]
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Fantinel, Antonio Luiz. "ANÁLISE ECONÔMICA DA PRODUÇÃO DE BIODIESEL EM PEQUENA UNIDADE DE PROCESSAMENTO EMPREGANDO ÓLEOS RESIDUAIS COMO MATÉRIA-PRIMA." Universidade Federal de Santa Maria, 2016. http://repositorio.ufsm.br/handle/1/8384.

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Biodiesel is classified biodegradable fuel derived from renewable sources such as vegetable oils, pure or not and animal fats, in the presence of an alcohol (methane/alcohol) and catalyst (base, acid or enzyme), through the process of Transesterification. Between the various raw materials of triglyceride used in biodiesel production, little has given attention to the residual oil (OGR) from domestic and industrial disposal after its use in cooking food processes. However, show gains, economic and environmental technicians with the use of biodiesel production residue, reducing considerably the costs of raw materials, which represent almost 80% of the total cost of production when used soybean oil, making himself impossible economically for small biodiesel production units. These observations emerged from the purpose of this research, which aims to assess the economic and environmental viability of biodiesel production in a small industrial unit, employing residual oils and fats (OGR) as raw material. For support of this investigation, a field research in a small biodiesel production unit installed in the Park of exhibitions of the tobacco growers Association of Brazil-AFUBRA for biodiesel production. As a tool for determining, the methodology used economic activity-based costing (ABC). With processing has been found that the small biodiesel production unit presented 97.6% yield, being produced 612 liters of biofuel with conversion rate at 99% esters for Molar ration Methanol/oil 4:1 and 3% of sodium Methoxide as catalyst. Under the economic point of view, the final cost of a liter of biodiesel production, without taxes, was 0.82 R$ (82 cents) of whom 46.8% corresponds to the contribution of the processing and 43.2% with purchase of raw material. Through the ABC methodology it was noted that one of the six activities the process consumes resources is Transesterification, followed by preparation of raw materials, purification. Already the activity with less representation on the cost of processing for biodiesel production was heating the raw material. Between these environmental benefits with the implementation and operation of small production units quotes not to use drinking water to step current purification of biodiesel, and the reuse of this highly polluting waste, thus avoiding the contamination of rivers, lakes and the blocking of sewer networks. Such initiatives support the development of new alternatives linked to the renewable economy, seeking to transform the unsustainability in sustainability.
O biodiesel é classificado como combustível biodegradável derivado de fontes renováveis como óleos vegetais puros ou não e também gorduras animais, na presença de um álcool (metano/álcool) e catalisador (base, ácido ou enzima), através do processo de transesterificação. Entre as diversas matérias-primas de triglicerídeo utilizadas na produção de biodiesel, pouco se tem dado atenção ao óleo residual (OGR) oriundo do descarte doméstico e industrial após sua utilização em processos de cozimento dos alimentos. No entanto, evidenciam-se ganhos técnicos, econômicos e ambientais com a utilização deste resíduo para produção de biodiesel, diminuindo consideravelmente os custos de matéria-prima, que até então, representam praticamente 80% do custo total de produção quando utilizado óleo de soja, tonando-se inviável economicamente para pequenas unidades produtoras de biodiesel. Destas observações emergiu o objetivo desta pesquisa, que tem por finalidade avaliar a viabilidade econômica e ambiental da produção de biodiesel em uma pequena unidade industrial, empregando óleos e gorduras residuais (OGR) como matéria-prima. Para sustentação desta averiguação, foi realizada uma pesquisa de campo em uma pequena unidade de produção de biodiesel instalada no parque de exposições da Associação dos Fumicultores do Brasil - AFUBRA para produção de biodiesel. Como ferramenta para determinação econômica utilizou-se a metodologia Custeio Baseado em Atividades (ABC). Com o processamento foi possível constatar que a pequena unidade de produção de biodiesel apresentou rendimento de 97,6% em massa, sendo produzidos 612 litros do biocombustível com taxa de conversão em ésteres de 99% para Razão Molar Metanol/Óleo de 4:1 e 3% de Metilato de Sódio como catalisador. Sob o ponto vista econômico, o custo final de produção de um litro de biodiesel, sem impostos, ficou em R$ 0,82 (oitenta e dois centavos de real) dos quais 46,8% corresponde a contribuição do processamento e 43,2% com aquisição de matéria prima. Através da metodologia ABC constatou-se que dentre as seis atividades do processo a que mais consome recursos é a de transesterificação, seguida pela preparação da matéria prima, purificação. Já a atividade com menor representatividade no custo de processamento para produção de biodiesel foi o aquecimento da matéria prima. Entre os benefícios ambientais com a implantação e funcionamento das pequenas unidades de produção cita-se a não utilização de água potável para a etapa de purificação da corrente de biodiesel, e a reutilização desse resíduo altamente poluidor, evitando-se a contaminação de rios, lagos e a obstrução de redes de esgoto. Tais iniciativas corroboram com o desenvolvimento de novas alternativas ligadas à economia renovável, buscando transformar a insustentabilidade em sustentabilidade.
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Books on the topic "Prime cost of production"

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Cost accounting: A managerial emphasis. 5th ed. Toronto: Pearson Canada, 2010.

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Cost accounting: A managerial emphasis. 6th ed. Toronto: Pearson, 2013.

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Goldberg, Rebecca. The lean anthology: A practical primer in continual improvement. Boca Raton: CRC Press, 2015.

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Spotts, Greg. Wal-mart: The high cost of low price. New York: Disinformation, 2005.

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Spotts, Greg. Wal-mart: The high cost of low price. New York: Disinformation, 2005.

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Deaton, Angus. The living standards survey and price policy reform: A study of cocoa and coffee production in Côte d'Ivoire. Washington, D.C: World Bank, 1988.

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Bils, Mark. Understanding how price responds to costs and production. Cambridge, MA: National Bureau of Economic Research, 1999.

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Tribunal, Joint Contracts. Standard form of prime cost contract. London: RIBA Publications, 1992.

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Atinsky, Steve. Tyler on prime time. New York: Delacorte Press, 2002.

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Tyler on prime time. Waterville, Me: Thorndike Press, 2002.

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Book chapters on the topic "Prime cost of production"

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Yureneva, T., O. Barinova, and S. Golubeva. "Forecasting the Prime Cost of Milk Production in an Uncertain Environment." In Smart Technologies and Innovations in Design for Control of Technological Processes and Objects: Economy and Production, 678–93. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-15577-3_63.

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Kazaz, Burak. "Agricultural Production Planning under Yield-Dependent Cost and Price." In Agricultural Supply Chain Management Research, 21–32. Cham: Springer International Publishing, 2012. http://dx.doi.org/10.1007/978-3-030-81423-6_2.

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Shah, Nita H., and Monika K. Naik. "Inventory Policies with Development Cost for Imperfect Production and Price-Stock Reliability-Dependent Demand." In Asset Analytics, 119–36. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-9698-4_7.

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Jeannet, Jean-Pierre, Thierry Volery, Heiko Bergmann, and Cornelia Amstutz. "Product Design Choices." In Masterpieces of Swiss Entrepreneurship, 171–75. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-65287-6_16.

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AbstractHow SMEs dealt with the trade-offs between functionality, design, and ergonomics to compensate for a high-cost production basis and offering customers a competitive in-use price is key to their overall competitiveness. Design for durability is an important practice as it decreases in-use costs over time and offsets higher acquisition costs. For marketing success, design flair can be used to enhance the product appearance and looks. A very important element is the ergonomics and ease of use of a product as this can both reduce in-use costs and make the higher price tag the most efficient solution after all. The chapter ends with a discussion of the more recent concept of design thinking and how some of the Swiss SMEs have applied this idea well before the term became fashionable.
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Makris, Sotiris, George Michalos, and George Chryssolouris. "Cost." In CIRP Encyclopedia of Production Engineering, 1–5. Berlin, Heidelberg: Springer Berlin Heidelberg, 2018. http://dx.doi.org/10.1007/978-3-642-35950-7_6552-5.

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Makris, Sotiris, George Michalos, and George Chryssolouris. "Cost." In CIRP Encyclopedia of Production Engineering, 289–94. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-20617-7_6552.

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Makris, Sotiris, George Michalos, and George Chryssolouris. "Cost." In CIRP Encyclopedia of Production Engineering, 377–81. Berlin, Heidelberg: Springer Berlin Heidelberg, 2019. http://dx.doi.org/10.1007/978-3-662-53120-4_6552.

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Voutchkov, Nikolay. "Water Production Cost." In Desalination Project Cost Estimating and Management, 141–52. Boca Raton : Taylor & Francis, a CRC title, part of the Taylor & Francis imprint, a member of the Taylor & Francis Group, the academic division of T&F Informa, plc, 2018.: CRC Press, 2018. http://dx.doi.org/10.1201/9781351242738-6.

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Eatwell, John. "Cost of Production." In The New Palgrave Dictionary of Economics, 2381–83. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-349-95189-5_321.

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Patterson, Paul E., and Ben Eborn. "Cost of Production." In Potato Production Systems, 573–93. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-39157-7_19.

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Conference papers on the topic "Prime cost of production"

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Pavlyuchenko, T. N., and N. N. Kosteva. "Calculation of Prime Cost of Animal Production by Means of ABC Method." In Proceedings of the First International Volga Region Conference on Economics, Humanities and Sports (FICEHS 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/aebmr.k.200114.061.

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PETAJA, Guna, Aldis BUTLERS, Modris OKMANIS, and Agris ZIMELIS. "ESTIMATION OF PRODUCTIVITY AND PRIME COST OF LOGSET 5HP GT HARVESTER IN THINNING." In RURAL DEVELOPMENT. Aleksandras Stulginskis University, 2018. http://dx.doi.org/10.15544/rd.2017.175.

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Productivity of a harvester significantly affects costs of mechanized felling, which in turn determines, if commercial thinning will be profitable. The objective of this study is to estimate productivity and prime cost of Logset 5HP GT harvester with increased boom length (11 m), equipped with the TH45 felling head, in thinning. Trials are conducted in Latvia, eastern Vidzeme, in coniferous stands. To evaluate productivity of Logset 5HP GT, a time study was carried out. Influence of small trees (diameter at breast height &amp;amp;lt; 8 cm) on productivity and harvesting cost was also determined. During the trials 2379 trees are harvested with the total stem volume of 400 m3. The diameter at breast height of an average harvested tree is 14 cm and volume of a stem – 0.171 m3. Duration of time study is 33.5 h. Obtained productivity rates of Logset 5HP GT are compared with those of John Deere 1070 D harvester. According to the study results average productivity of Logset 5HP GT harvester in thinning of coniferous stands is 13.85 m3 per productive work hour. Prime cost of harvesting of the Logset 5HP GT in thinning is 8.02 € m-3. Increased boom length allows to decrease the total time spent for driving in a stand by 71%. Harvesting of small trees reduces productivity by 6.9% and increase production cost by 2.1% in the experimental stands. Difference between productivity of Logset 5HP GT and John Deere 1070 D in similar conditions is statistically insignificant.
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Hong, Cheng, Yuxi Wang, Jiankun Yang, Yuri M. Berbert, Marcelo I. Lourenço, and Segen F. Estefen. "Subsea Production Layout: Design and Cost." In ASME 2017 36th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/omae2017-62488.

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The development of a subsea field implies a complex design procedure with very high costs involved. The combination of low oil price, harsh environment, very deep waters and high drilling costs has emphasized the need for new ideas to reduce both CAPEX and OPEX. The paper considers different subsea layout scenarios of a typical deep water field. Each scenario is optimized considering pipeline length, equipment cost and flow assurance. The software QUE$TOR is then applied to estimate the cost of each optimized scenario. Two of them are selected for further studies, FPSO connected to six slots subsea manifolds, and subsea separator connected to eight slots cluster manifolds with tie-back to an existing platform. The latter representing a hybrid solution based on the subsea-to-shore concept. Cost and technical feasibility are considered in order to evaluate the two scenarios.
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Cau, Giorgio, Daniele Cocco, and Fabio Serra. "Energy and Cost Analysis of Small Size CHP Coal Gasification Plants Integrated With Syngas Storage Systems." In ASME Turbo Expo 2012: Turbine Technical Conference and Exposition. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/gt2012-68976.

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This study evaluates the load modulation capabilities of small and medium size CHP systems based on integrated coal gasification and syngas storage (ICGSS) power plants. ICGSS systems can perform a load-following service since a portion of the produced syngas is stored during periods of low energy demand and used to increase power output during periods of peaking demand. In particular, the main energy and economic performance of ICGSS power generation plants were evaluated with reference to three different prime movers (gas turbines, internal combustion engines and hybrid fuel cell systems) and as a function of the required electrical load curve. Moreover, a preliminary economic analysis was also carried out to evaluate the energy production cost in comparison with base-load energy production cost. The results of the study show that ICGSS power plants offer considerable scope for enhancing operating flexibility and load modulation capabilities of CHP systems based on coal gasification. In comparison to coal gasification power plants designed to produce only base-load energy, ICGSS systems require a more powerful prime mover and a larger coal gasification section. In the field of duty-cycles of more likely interest, the coal gasification section needs to be enlarged by 5–50% and a fraction from 2% to 16% of the produced syngas needs to be stored. ICGSS plants based on hybrid fuel cells performed better in terms of electrical efficiency. Moreover, with respect to the corresponding base-load systems, electrical efficiency decreases by about 2–3 percentage points for ICGSS-GT and ICGSS-ICE, while it increases by about 1–2 percentage points for ICGSS-HFC. Finally, syngas storage can reduce energy costs in CHP systems, especially in the case high peaking electricity requirements, large useful heat productions and by using ICGSS based on ICE as prime movers.
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Michaloski, J., F. Proctor, J. Arinez, and J. Berglund. "Toward the Ideal of Automating Production Optimization." In ASME 2013 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/imece2013-63546.

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The advent of improved factory data collection offers a prime opportunity to continuously study and optimize factory operations. Although manufacturing optimization tools can be considered mainstream technology, most U.S. manufacturers do not take full advantage of such technology because of the time-intensive procedures required to manually develop models, deal with factory data acquisition problems, and resolve the incompatibility of factory and optimization data representations. Therefore, automated data acquisition, automated generation of production models, and the automated integration of data into the production models are required for any optimization analysis to be timely and cost effective. In this paper, we develop a system methodology and software framework for the optimization of production systems in a more efficient manner towards the goal of fully automated optimization. The case study of an automotive casting operation shows that a highly integrated approach enables the modeling and simulation of the complex casting operation in a responsive, cost-effective and exacting nature. Technology gaps and interim strategies will be discussed.
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Tousignant, Todd E., Graham T. Reader, and Jimi Tjong. "Multivariate Knock Detection for Development and Production Applications." In ASME 2004 International Mechanical Engineering Congress and Exposition. ASMEDC, 2004. http://dx.doi.org/10.1115/imece2004-59483.

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Combustion knock caused by end gas autoignition continues to be a limiting factor in the performance of automotive internal combustion engines. As such, the availability of efficient knock detection methods is a prime requirement for the optimization of engine mapping and control. Current production knock control systems are based on the measurement of mechanical vibration induced by the acoustic resonance excited in the combustion chamber during autoignition. These vibrations are measured using accelerometers on the engine block. Conversely, knock detection in the laboratory environment during engine development or calibration generally involves either acoustic methods or acquisition of in-cylinder pressure. The purpose of this study is to develop an improved multi-transducer vibration-based knock detection method with applications in engine development and production. The possibility of replacing the pressure-based detection methods in the laboratory environment presents many advantages relating to cost and efficiency. Moreover, the economy of a vibration-based system coupled with improved correlation to laboratory methods represents great potential for performance improvements if applied to production applications.
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Privalova, Kira, and Ruslan Karimov. "ECONOMIC SUBSTANTIATION OF PRODUCTION OF PASTE FODDER AT THE FOURTEEN YEARS OF USE OF CEREAL HERBS." In Multifunctional adaptive feed production. ru: Federal Williams Research Center of Forage Production and Agroecology, 2020. http://dx.doi.org/10.33814/mak-2020-22-70-21-25.

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Based on the new methodological approaches, an economic assessment of feed production using promising pasture grass stands with the participation of domestic varieties such as Karat ryegrass and VIK 90 festulolium was made. The feed production using long-term pasture grass stands amounted to 6.1 thousand feeds. units/ha at a cost of 4.8 rubles. per feed unit, which is 2.3 times lower than the price of feed oats.
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Yu Zhang, Yu Zhao, and Chunjie Qi. "Impulse response of export price to production cost based on data mining." In 2009 2nd IEEE International Conference on Computer Science and Information Technology. IEEE, 2009. http://dx.doi.org/10.1109/iccsit.2009.5234753.

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Mo¨ller, Stephan, Dario Kaucic, and Christian Sattler. "Hydrogen Production by Solar Reforming of Natural Gas: A Cost Study." In ASME 2004 International Solar Energy Conference. ASMEDC, 2004. http://dx.doi.org/10.1115/isec2004-65067.

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Today’s production of renewable hydrogen using energy sources such as solar and wind is too expensive compared with conventional production, normally by an order of magnitude. The high costs are a major bottleneck for the launch of the hydrogen economy. This paper will present a bypass of this bottleneck, which is a compromise between the use of fossil and solar energy: the solar steam reforming of natural gas (NG). It comprises the production of hydrogen from NG and the use of solar energy as the renewable source at low cost. Using the solar reformer technology for generation of hydrogen, we expect fuel savings of up to 40% compared to a conventional plant. Therefore, the CO2 emissions can be reduced accordingly. Based on the experiences in DLR solar reformers, which were successfully demonstrated at a level of few hundred kW in previous EC co-funded projects (e.g. SOLASYS), industrial plant layouts were developed. For a 50 MWth solar reforming plant a cost study was prepared. Two process layouts were investigated and the hydrogen costs were calculated. Sensitivity analyses of different parameters such as the natural gas prize were conducted. The conceptual layout of a solar driven hydrogen production plant comprises the innovative solar reformer followed by a water gas shift reactor and gas separation units. For the separation of hydrogen and carbon dioxide a PSA unit and gas washing unit using methyldiethanolamine (MDEA) are considered. The remaining methane rich gas is recycled to the process. The results of this cost study show that hydrogen produced by solar reforming costs between 4.5 and 4.7ct€ / kWh (LHV of H2). Therefore it is only about 20% more expensive than conventionally produced hydrogen. Increasing the cost of methane (NG) will result in favorable conditions for the solar hydrogen.
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Abdul Azizurrofi, Ahmad, and Yosef Setya Buana. "Designing the Maximum Permissible Production Cost of Oil and Gas Project Using Control Chart Analysis." In SPE/IATMI Asia Pacific Oil & Gas Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/205540-ms.

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Abstract During the period of 2005 to 2020, the oil prices reached the highest level in 2008 (99.67 US$/bbl) and the lowest level in 2020 (39.16 US$/bbl). The fluctuation in oil prices will affect the expenditures for both investment and production in oil and gas projects. Based on this condition, the standardization of the costs of investment and production is needed to help the government and contractor in estimating the costs needed in an oil and gas project. As of December 2018, 471 projects (POD) have been approved by the government of Indonesia. All of them are projects that produce oil (oil projects) and gas (gas projects). In these projects, details of operating (Production) costs are included in the economic evaluation. For the purpose of this paper, Indonesia was divided into 2 areas (Onshore and Offshore). Each of the areas had 2 different types of projects (oil project and gas project). Then, to collect the data related to the cost of production and reserves, the maximum cost of production per BOE was calculated and produced using the Control Chart Analysis method. Lastly, the result was distributed to those aforementioned areas. Based on the evaluation and analysis of the cost of production from 273 oil and gas projects in Indonesia, oil and gas projects in Indonesia are economically acceptable as the maximum cost of production (US$ per BOE) is still far below the oil price (~65 US$/BBL). The following is the estimated Maximum Cost of Production generated in Indonesia: Onshore – Oil Projects (28.00 US$/BOE), Onshore - Gas Projects (12.27 US$/BOE), Offshore - Oil Projects (21.20 US$/BOE), Offshore - Gas Projects (15.95 US$/BOE). Finally, this paper will show how to produce the maximum cost of productions per BOE using control chart analysis. This paper is expected to provide references (method) for the government of Indonesia in giving approval to the cost of production proposed by contractors. In addition, this paper may provide contractors with a quick look at oil and gas industry in Indonesia, especially those who plan to invest in Indonesia. It may also help them create their petroleum exploration and exploitation strategy in Indonesia if they take this information into consideration, which will benefit both the government and contractors.
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Reports on the topic "Prime cost of production"

1

Bils, Mark, and Yongsung Chang. Understanding How Price Responds to Costs and Production. Cambridge, MA: National Bureau of Economic Research, August 1999. http://dx.doi.org/10.3386/w7311.

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Abe, F. J/{psi} and {psi}{prime} production at CDF. Office of Scientific and Technical Information (OSTI), July 1996. http://dx.doi.org/10.2172/282852.

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Timothy M. Aaron, Jerome T. Jankowiak. Low Cost Hydrogen Production Platform. Office of Scientific and Technical Information (OSTI), October 2009. http://dx.doi.org/10.2172/966044.

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Millar, William H. Tricare Senior Prime Demonstration Project at Madigan Army Medical Center: Is Cost Neutrality Achievable? Fort Belvoir, VA: Defense Technical Information Center, April 1999. http://dx.doi.org/10.21236/ada420390.

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Lee, William Malcolm. A Measurement of the nuclear dependence of J / psi and psi-prime production. Office of Scientific and Technical Information (OSTI), January 1999. http://dx.doi.org/10.2172/1421489.

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Hicheur, Adlene. Study of Inclusive and Semi-Inclusive Production of eta{prime} in B Decays. Office of Scientific and Technical Information (OSTI), September 2001. http://dx.doi.org/10.2172/798873.

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Wilson, Dennis, John Granier, Aaron Tayler, and Dennis Wilson. Low-Cost Production of Nano-Pyrotechnics. Fort Belvoir, VA: Defense Technical Information Center, July 2010. http://dx.doi.org/10.21236/ada541685.

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Aubert, B. Study of high momentum eta' production in B {yields} {eta}{prime} X{sub s}. Office of Scientific and Technical Information (OSTI), January 2004. http://dx.doi.org/10.2172/826690.

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C.E. Low-Cost Hydrogen Distributed Production System Development. Office of Scientific and Technical Information (OSTI), March 2011. http://dx.doi.org/10.2172/1008179.

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Author, Not Given. NPR (New Production Reactor) capacity cost evaluation. Office of Scientific and Technical Information (OSTI), July 1988. http://dx.doi.org/10.2172/6511284.

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