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1
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.
Повний текст джерелаАнотація:
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.
2
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.
Повний текст джерелаАнотація:
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.
3
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.
Повний текст джерелаАнотація:
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.
4
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.
Повний текст джерела
5
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.
Повний текст джерелаАнотація:
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.
6
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.
Повний текст джерелаАнотація:
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.
7
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.
Повний текст джерелаАнотація:
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.
8
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.
Повний текст джерелаАнотація:
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%.
9
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.
Повний текст джерелаАнотація:
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.
10
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.
Повний текст джерелаАнотація:
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%.
11
Sapchenko, Igor G., Sergey G. Zhilin, and Oleg N. Komarov. "Novel Techniques of Ceramic Shell Molds Production with Lost-Wax Method." Advanced Materials Research 1040 (September 2014): 686–89. http://dx.doi.org/10.4028/www.scientific.net/amr.1040.686.
Повний текст джерелаАнотація:
In this paper we propose novel techniques of ceramic shell mold production with lost-wax method of cast as well as technological methods aimed at fracture strength improvement. The distinguishing characteristic of application of these molds is the possibility to use them without buckling agent resulting in decrease of prime cost in casting.
12
Singh, Uma Shankar. "COST ESTIMATION USING ECONOMETRIC MODEL FOR RESTAURANT BUSINESS." Metody Ilościowe w Badaniach Ekonomicznych 20, no. 3 (November 20, 2019): 209–16. http://dx.doi.org/10.22630/mibe.2019.20.3.21.
Повний текст джерелаАнотація:
Study is aimed to develop an econometric model to estimate the cost of the restaurant business in Erbil city of Kurdistan. Restaurant food is costly in Erbil city as a common opinion of consumers. Restaurants are also struggling to make the business sustainable. A basic assumption considered to evaluate all cost factors and to establish an equation to get the clarity of cost estimation and check it with sales of the business. So the research questions formulated as what are different cost factors involve with the restaurant business, which cost is the most important to consider having the significant impact on the business, and what can be the standard econometric model to incorporate cost factors? A sample of 215 restaurants has been taken as the representative of industry. Variables and data get feed in the SPSS software for the analysis. Five dimensions of cost structure from cost namely Prime Cost, Works Cost, Cost of Production, Cost of Sales and Sales has been taken in study. Conclusion of the research based on the data analysis shoes that Prime Cost is the least important, Works Cost has the negative trend shows that there is increase in Sales will have the huge fall in Works Cost, increasing Sales has the small increase in Cost of Production, Cost of Sales is under question. Finally an econometric equation model is presented assuming the standardized equation for this specific case.
13
Loishyn, Anatolii, Oleksandr Shevchenko, Ivan Troyan, and Volodymyr Mazur. "Analysis of approaches to determining the cost of production." VUZF Review 6, no. 1 (March 25, 2021): 106–12. http://dx.doi.org/10.38188/2534-9228.21.6.11.
Повний текст джерелаАнотація:
The article is of interest to managers and scientists involved in the study of dealing with determining the cost of production in all economic activity areas, regardless of the organization’s ownership. The article has a theoretical nature and aims to generalize the current understanding of the formation of production costs. The article aims to analyse the production cost in further search for scientifically sound ways to clarify it. To achieve the article's goal, an analysis of many publications from the subject publication was conducted. A large number of scientific papers in this field have been established. The article analyses the components of product formation, briefly characterise them. It is determined that the cost of marketable products is calculated on the basis of cost elements reflected in the estimate. The question of the formation of the prime cost of production of the enterprise is investigated. It is determined that the cost of production is one of the most multifaceted indicators of economic activity of enterprises that characterises the work of enterprises and organisations. The article emphasises that the cost of products (services) comprehensively characterises the use of all enterprise resources of the enterprise, it is one of the most critical indicators of production efficiency at the enterprise, and it is reflected. The article is the starting point in a thorough study of the formation of production costs to improve the existing methodology of the subject area.
14
Pataky, J. "Methodological aspects of an improvement of calculation information system in agricultural companies ." Agricultural Economics (Zemědělská ekonomika) 48, No. 3 (February 29, 2012): 130–33. http://dx.doi.org/10.17221/5461-agricecon.
Повний текст джерелаАнотація:
Phenomenalistic data of the development of prime costs in agriculture-oriented companies inSlovakia indicate that they have considerably increased in the main production, intracompany services and the company as a whole. Therefore, the management of a company has to apply an economic approach to cost management. Recommendations to build up a control structure of the cost system in the agricultural primary production are presented and its rational connection with actual costing, which uses algorithms of unconventional calculation methods, is analysed. In the cost system control structure, costs are recommended to be divided in two levels, namely by groups of activities and classification by elements of cost and by the relationship to outputs covering agricultural products. Using a general model, the objectives analysed are implemented in the livestock production aimed at dairy cow breeding.
15
Pour, Nasser Shahsavari, Hamed Asadi, and Mansoor Kheradmand. "Optimization a new mathematical model of hybrid flow shop work order problem by the Genetic Algorithm." International Journal of Engineering & Technology 1, no. 3 (July 6, 2012): 192. http://dx.doi.org/10.14419/ijet.v1i3.147.
Повний текст джерелаАнотація:
In competitive business, one of the challenges of management in industrial units is reducing the prime cost. Hybrid flow shop is one of the common production environments which lead to a significant decrease in production costs if it has a good and appropriate scheduling in production. Hybrid flow-shop problems overcome one of the limitations of the classical flow-shop model by allowing parallel processors at each stage of task Processing. In this paper we study the hybrid flow shop work order problems. A brief enumeration of the essential constraints that characterize this kind of organization is given. Problem is minimizing the production and inventory cost in Hybrid flow-shop organization. To solve problem we used the genetic algorithm to obtain the minimum of production cost. An illustrative example explains in detail the feature of the proposed model.
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Doran-Browne, Natalie, Ralph Behrendt, Ross Kingwell, and Richard Eckard. "Modelling the potential of birdsfoot trefoil (Lotus corniculatus) to reduce methane emissions and increase production on wool and prime lamb farm enterprises." Animal Production Science 55, no. 9 (2015): 1097. http://dx.doi.org/10.1071/an13543.
Повний текст джерелаАнотація:
In Australia in 2011 the Federal government introduced a voluntary offset scheme called the Carbon Farming Initiative, which allows farmers to receive carbon credits when they reduce or sequester greenhouse gas emissions. Various mitigation options have since been explored for their potential to reduce on-farm greenhouse gas emissions. Among these is the use of alternative pastures that lower methane (CH4) production of grazing animals such as Lotus corniculatus, a legume that contains condensed tannins that inhibit the formation of CH4 in the rumen. Lotus has other benefits for sheep production such as increased wool growth, liveweight gain and fecundity. This study modelled the potential emission, production and economic outcomes for wool and lamb enterprises that incorporate lotus in their pastures, evaluating the impact of existing farm productivity, lotus intake and carbon price. Depending on the amount of lotus consumed and the CH4 reduction rate, CH4 emissions fell by 0.02–0.38 t carbon dioxide equivalents (CO2e)/ha and 0.05–0.48 t CO2e/ha on wool and prime lamb enterprises, respectively. At a price of $6/t CO2e potential offset income attributable to use of lotus across all enterprises was $0.12–2.91/ha. Increases in income from increased productivity were 15–30 times greater than from potential carbon offset income. Income was driven by the amount of lotus dry matter intake and the subsequent production benefits. Over a 10-year period prime lamb enterprises generated up to $50/ha in profit by using lotus, due to increased liveweight gain and fecundity. In most modelled scenarios wool enterprises would not cover the cost of lotus pasture establishment. This research demonstrated that 18–23% and 37–46% of lotus intake within the diet was required to generate production enough to cover pasture establishment costs on prime lamb and wool enterprises, respectively. Potential carbon offset income would not be sufficient for farmers to establish lotus without the productivity benefits. While extra profit may be gained on prime lamb enterprises through the use of lotus, problems with persistence must first be overcome for lotus to be adopted on farms.
17
Dey, Avijit. "Ration Balancing for Sustainable Animal Production: Resources and Methodology." Journal of Nutritional Biology 4, no. 2 (December 4, 2018): 278–81. http://dx.doi.org/10.18314/jnb.v4i2.1167.
Повний текст джерелаАнотація:
Ration balancing is prime consideration to uplift the animal husbandry sector. Balanced ration is the key factor to influence the productivity of animals as well as declines the cost of animal production. A large quantity of feed resources are available, those are fully capable to nourish the livestock sector. Various scientific methods viz. Thumb rule method, Pierson’s square method, Algebric method, computerized model etc. are available to formulate balanced ration, by implementing them on available feed resources. Thus, fully utilization of available feed resources and implementation of scientific feeding methodologies are key forecast for development in animal husbandry sector.
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Purnama, Dian, Saiful Muchlis, and Andi Wawo. "Harga Pokok Produksi Dalam Menentukan Harga Jual Melalui Metode Cost Plus Pricing Dengan Pendekatan Full Costing." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 10, no. 1 (August 21, 2017): 119–32. http://dx.doi.org/10.33558/jrak.v10i1.1647.
Повний текст джерелаАнотація:
The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research.
From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a method that is equal Rp85.472 company and according to the full costing method that is equal to Rp85.962. This is because in the calculation of factory overhead cost companies do not take into account some costs into the cost of production as the cost of maintenance and maintenance of production equipment, and the cost of depreciation on a shredded fish product. In addition, setting the selling price of the company only to estimate the selling price calculations per kg of shredded fish with a mark-up rate of 40%, amounting to Rp120,000 to set the selling price on the packaging of 100 grams, 250 grams and 500 grams. While using the cost plus pricing method with a mark up of 40% lower than the selling price according to the company in the amount of USD 12 683. (100 grams), Rp 30,488 (250 grams), and USD 60 798 (500 grams). So, setting the selling price should be done precisely because the price is too high will make the product less competitive, while the sale price is too low will lead to losses for the company.
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Makris, Dimitris P., and Stavros Lalas. "Glycerol and Glycerol-Based Deep Eutectic Mixtures as Emerging Green Solvents for Polyphenol Extraction: The Evidence So Far." Molecules 25, no. 24 (December 10, 2020): 5842. http://dx.doi.org/10.3390/molecules25245842.
Повний текст джерелаАнотація:
The acknowledgement that uncontrolled and excessive use of fossil resources has become a prime concern with regard to environmental deterioration, has shifted the orientation of economies towards the implementation of sustainable routes of production, through the valorization of biomass. Green chemistry plays a key role in this regard, defining the framework of processes that encompass eco-friendly methodologies, which aim at the development of highly efficient production of numerous bioderived chemicals, with minimum environmental aggravation. One of the major concerns of the chemical industry in establishing sustainable routes of production, is the replacement of fossil-derived, volatile solvents, with bio-based benign ones, with low vapor pressure, recyclability, low or no toxicity, availability and low cost. Glycerol is a natural substance, inexpensive and non-toxic, and it is a principal by-product of biodiesel industry resulting from the transesterification process. The ever-growing market of biodiesel has created a significant surplus of glycerol production, resulting in a concomitant drop of its price. Thus, glycerol has become a highly available, low-cost liquid, and over the past decade its use as an alternative solvent has been gaining unprecedented attention. This review summarizes the utilization of glycerol and glycerol-based deep eutectic mixtures as emerging solvents with outstanding prospect in bioactive polyphenol extraction.
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Kramarenko, V., and N. Dolgova. "MODELING THE EXTERNAL ENVIRONMENT DYNAMICS OF REAL ESTATE PROJECT." Municipal economy of cities 4, no. 164 (October 1, 2021): 2–9. http://dx.doi.org/10.33042/2522-1809-2021-4-164-2-9.
Повний текст джерелаАнотація:
The article examined the problem of the determination of exogenous factors of investment and real estate projects. During the investigation, were highlighted the construction project external environment factors. The expert external stakeholders' impact analysis was performed on the material resources management process using hierarchy analysis. Determination of the cause-effect relationship between the main parameters of the project as of the cost of production, price of the dwelling, the rental rate on the housing market, duration of the project, and influence of the interests of external stakeholders was performed by the hierarchy analysis process. Was solved the multicriteria problem of determining the most significant project parameter and ranking stakeholders according to the degree of influence on the project parameters. The most crucial parameter in the management of resources of the construction project was determined as the construction cost. The construction prime cost trend availability check was performed by the Foster-Stewart method. Collection and processing of statistical data have been carried out. Basing on that data, we conducted building and analysis of the model of multiple regression of construction and installation prime cost of residential property construction, considering exogenous factors. The exogenous factors were considered as the inferred numerical characteristics of external stakeholders' influence. The resulting regression model parameters analysis revealed exogenous factors with the most significant efficiency impact on resource management. The research defines the necessity of using mathematical apparatus for processing qualitative and quantitative information about the external environment of a real estate object dynamics as a component of information technologies for material resources management at the strategic and operational levels.
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Burdyk, Olena. "METHODICAL ASPECTS OF CIVIL PASSENGER TRAFFIC COSTING." Three Seas Economic Journal 1, no. 4 (December 28, 2020): 24–28. http://dx.doi.org/10.30525/2661-5150/2020-4-5.
Повний текст джерелаАнотація:
Costing is defined as a means of determining the size of the expenditures per unit of production (works, services). The opinions of the scientists on the procedure of costing and, in particular, of the services of motor transport enterprises engaged in civil passenger traffic are reported. The normative documents used by motor transport enterprises while drawing up transportation costing and tariff imposing are considered. The estimation of expenses is carried out and the scheme of tariff formation by the motor transport enterprise is developed. It is determined that costing depends on the correct planning of the transportation prime cost, which is calculated based on the data on the planned volumes of passenger traffic by motor transport enterprises. It is established that there is no single list of articles for passenger traffic costing, as the motor transport enterprise has its activity characteristics, so it individually defines this list in the Order on Accounting Policy. It should be noted that for correct calculation it would be appropriate to regulate it with normative documents with the implementation of the classification of enterprises into groups according to their activity profile. Such a normative document would make it possible to reliably justify tariff imposing by a particular motor transport enterprise. It is found out that the data of surveys of passenger flows are quite relative, so without a clear definition of the number of transported passengers, it is impossible to calculate either the reliable prime cost of transportation or to form a reasonable tariff. Passenger traffic costing as well as cost accounting requires special attention because tariffs of the motor transport enterprise are formed based on the calculated prime cost. The study showed that at present the activity of many motor transport enterprises is unprofitable, which is caused by the high prime cost of passenger traffic and will require another increase in fares. The article aims to consider the methodological approaches to passenger traffic costing, to analyze the cost structure of the motor transport enterprise to identify shortcomings and provide proposals for cost optimization and ensure their profitable operation. Methodology. To achieve this goal, the necessary tools of scientific research methods are used: dialectical method of cognition – to clarify the meaningful characteristics of expenditures and calculate the cost of production (works, services); observation – to study the state and trends of cost changes and the order of tariff formation by motor transport enterprises; grouping and economic analysis of costs –to process analytical information for further use while making management decisions aimed at ensuring profitable activity; causal relationships, concretization – to determine the information needs of users on costs; systematization and generalization – to develop proposals for improving the methods of cost accounting and traffic costing. Practical results. Based on the analysis, the normative method of costing as an effective means of cost management and ensuring the rational use of resources of the motor transport enterprise is determined. Value/originality. It is established that clear accounting of the number of transported passengers is required to determine the reliable prime cost of transportation and form reasonable transportation tariffs.
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Ogunfowora, O., and B. L. Fetuga. "Least Cost Ration Formulation for Pig Production." Nigerian Journal of Animal Production 2, no. 2 (January 15, 2021): 149–64. http://dx.doi.org/10.51791/njap.v2i2.2152.
Повний текст джерелаАнотація:
STANDARD linear programming techniques have been used to formulate least cost rations for weaner and rowing fattening pigs using analytical data mailable for a wide range of local feed materials, also considering cost per unit of ingredients, nutrient requirements for these two classes of pigs and weight of final mix. The effects of increasing protein levels exclusion of soyabean and cassava from the basic solution, inclusion of two levels of fish meal as well as the changing cost of ingredients on the composition and cost of weaners rations were also examined Based on the technique described weaners’ and growing fattening rations were obtained at the least cost of ₦127.5 and ₦94.8 per tonne respectively. Increasing protein level from 20.26 to 22.26%, resulted in a price increase of ₦8.90 per tonne which represents a 6.98% price increase for a 9.87% change in dietary protein level. Exclusion of cassava and soyabean meal from a 20% protein diet resulted in a negligible price increase, while similar exclusion from a 22% protein diet incurred an additional cost of ₦72 per tonne This increased cost was related to an increased inclusion of the more expensive maize and skim milk powder. Inclusion of 3 and 5% fish meal in the original solution resulted in a 6.75 and 15.5% increase in ration cost, increases which could only be justified under practical conditions by improved animal performance It is concluded that the linear programming techniques may offer a wider scope for considering different alternatives in ration formulation than conventional and currently used methods and may prove more useful in improving profit margins in livestock production enterprises.
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Rodzkin, Aleh, Semjon Kundas, Yauheniya Charnenak, Boris Khroustalev, and Wendelin Wichtmann. "The Assessment of Cost of Biomass from Post-Mining Peaty Lands for Pellet Fabrication." Environmental and Climate Technologies 22, no. 1 (December 1, 2018): 118–31. http://dx.doi.org/10.2478/rtuect-2018-0008.
Повний текст джерелаАнотація:
Abstract Post-mining peaty lands were formed as a result of peat extraction on drainage wetlands areas. After peat extraction has finished, the biggest problem is to use these lands for other purposes. This type of soil is very heterogenic, poorly drained, with massive structure and poor contents of nutrients. Thus it is very problematic to grow traditional agricultural crops that have special requirements for soil fertility on those areas. The area of post-mining peaty lands in Belarus alone is about 200 000 hectares. One of the perspective directions of post-mining peaty land use is re-wetting and production of biomass for energy purposes. The goal of our research was to estimate cost of biomass of natural grass and willow wood from short rotation coppice (SRC) plantations which may be used as feedstock for pellet production. The dominant wetland species were common reed, cattail and sedges. SRC plantation was planted on degraded soils. The prime cost of biomass which was produced on the base of natural grass was from 10.4 euro per ton to 13.2 euro per ton, depending on technology. The prime cost of willow biomass was 24.1 euro per ton. Introduction of taxes will increase cost of biomass by approximately 60 %. The calculation of economic efficiency identified that biomass as a feedstock for pellet production on post-peat mining areas may be a profitable direction for peat factory function and providing the sustainable development of local communities. Additional profit may be obtained as a result of saving carbon quotas. The share of CO2 emissions from fossil fuel for grass biomass production is about 2 % from the total volume of CO2 during renewable biomass utilization for energy and for chips production from willow wood - 6 %. The diversification of biomass sources enables to use feedstock for a pellet line in the winter and spring which is in the heating season.
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Khmelyuk, Alona, and Natalia Rukavitsyna. "ORGANIZATION OF ACCOUNTING AND DISTRIBUTION OF OVERALL PRODUCTION EXPENSES AT STATE ENTERPRISES OF CRIMINAL ENFORCEMENT SERVICE." Economic Analysis, no. 30(3) (2020): 212–19. http://dx.doi.org/10.35774/econa2020.03.212.
Повний текст джерелаАнотація:
Introduction. The basic principles and normative-legal regulation of the organization of the account, including the administrative (internal) account of the state enterprise are considered. It is emphasized that the organization of accounting at a state-owned enterprise is carried out in accordance with the current national legislation and is declared through the formation of the Order on Accounting Policy. It is established that the main internal administrative document of the organization of accounting, including the accounting of expenses at the state enterprise is the Order on the organization of the account and accounting policy. A comparative analysis of the Order on accounting policy in terms of declaring the formation and reflection of costs in the accounts and methods of calculating the production cost of products; list and composition of articles of calculation of production cost of production (works, services); bases of distribution of general production variables and distributed fixed costs and their actual reflection. Thus, having studied the method of calculating a unit of production (work robe) and the reflection of business transactions in the system of accounting accounts, some differences with the Order on Accounting Policy. The expediency of application of the normative method of calculation of the prime cost of production is confirmed and the algorithm of calculation of the prime cost of a dressing gown is defined. An assessment of the reflection of overhead costs in the system of accounting accounts at a state-owned enterprise. The inconsistency of the accounting principles declared in the Order on Accounting Policy in terms of cost formation, in particular the cost of production, has been established. Effective methods of improving the accounting of overhead costs at the state enterprise of the penitentiary service are proposed. Purpose. Assess external and internal regulatory approaches to the organization of management (internal) accounting in Ukraine, present the features of the formation of accounting information on costs at the state enterprise, develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs at state enterprises. Method (methodology). Method of system analysis, methods of cause and effect analysis, tabular and graphical methods. Results. The inconsistency of application in practice of the principles and methods of accounting at the state enterprise of the penitentiary service in accordance with the declared Order on Accounting Policy; identified violations in the formation and distribution of overhead costs for production costs; the analysis of the current methods of organization of cost accounting at the state enterprise is carried out; the algorithm for calculating the unit cost of production is presented; proposed improvement of the organization of accounting for overhead costs in order to comply with common methodological approaches to cost accounting.
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Tan, Barış. "Production Control with Price, Cost, and Demand Uncertainty." OR Spectrum 41, no. 4 (December 5, 2018): 1057–85. http://dx.doi.org/10.1007/s00291-018-0542-2.
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Mwalupaso, Gershom Endelani, Xu Tian, and Xianhui Geng. "Rethinking Food Production: Nexus of Mobile Phones and Production Cost Minimization." International Journal of Environmental Research and Public Health 17, no. 7 (April 3, 2020): 2457. http://dx.doi.org/10.3390/ijerph17072457.
Повний текст джерелаАнотація:
Information and communication technologies are a ready tool for all strata of society and are indeed redefining the way almost everything is done. Mobile phone technology, in particular, plays a vital role in expediting improvement in the efficiency of the household resource through access to information on various available technologies. Can mobile phones improve the cost efficiency of agricultural production? Comprehension of such effect is critical, especially in the context of the Sustainable Development Goals. We addressed this topic using cross-sectional data from smallholder maize producers in Zambia. The Stochastic Frontier Analysis was applied to estimate cost efficiency. The results indicate that mobile phone use improves the cost efficiency of maize production significantly and as such, adopters have made a rational decision to adopt mobile phone use for information access. Precisely, we found a 10.2% efficiency gap in favor of users. Nevertheless, if non-users were to adopt mobile phones for agricultural information access, maize production per hectare would increase by 21.38%. Eventually, food production would be increased in an environmentally friendly manner and the price of maize would be set at a competitive price within the region because agricultural inputs would be allocated cost efficiently. Therefore, in an attempt to minimize production cost in food production, this study strongly endorses the use of mobile phones for agricultural information access.
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Hrinov, Volodymyr, and Andrii Khorolskyi. "Improving the process of coal extraction based on the parameter optimization of mining equipment." E3S Web of Conferences 60 (2018): 00017. http://dx.doi.org/10.1051/e3sconf/20186000017.
Повний текст джерелаАнотація:
The aim of this paper is to develop and validate methods of choosing the means of the mining face mechanization. This paper analyses existing methods of optimizing processes in mining. It was established that the effectiveness of the performance map of coal field is formed by a group of technological, operational, and economic parameters which can be represented as a vector of solutions. To find the optimal solution, it was suggested to use network models and graphs. The essence of the technique is to represent the input and output (production level, prime cost) resource flows in an organized structure. Regularities of forming technological schemes of coalfield operation with a given level of performance, taking into account the relationship between technological parameters of mining face, operational parameters of the stoping equipment, technical and economic performance are defined. We developed the system for decision-making support, which allows optimizing operational parameters, reducing the production prime cost, and selecting the structure of the mechanized complex of stoping equipment with a specified level of performance. This paper describes approaches that can be used at the design stage of mining face and in the process of operation.
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Gurung, Bikash, Rajendra Regmi, Anish Paudel, Uttam Paudel, Amrita Paudel, and Sushil Shrestha. "Profitability, marketing, and resource use efficiency of ginger production in Rukum west, Nepal." Archives of Agriculture and Environmental Science 6, no. 4 (December 25, 2021): 426–35. http://dx.doi.org/10.26832/24566632.2021.060403.
Повний текст джерелаАнотація:
The study was designed to investigate the profitability, marketing, and resource use efficiency of ginger production in Rukum west. The sample size of 62 ginger-growing farmers out of 187 farmers was determined using slovin’s formula. In addition, 20 traders from two major market hubs Simrutu and Jhulneta were interviewed. The pre-tested semi-structured interview schedule was administered to interview a randomly selected sample size. Data were analyzed using descriptive and statistical tools, including the Cobb-Douglas production function. Result showed that the average area under ginger cultivation was 0.14 ha. A major portion (46.56%) of the cost was found to be incurred by the seed alone in ginger cultivation. The benefit-cost ratio (2.02) indicates that ginger production enterprise was profitable. The productivity of ginger in the study area was estimated to be 11.39 Mt/ha, while per kg cost of production was found to be (NRs 35.67 = USD 0.30). Most of the gross income (78.85%) was found to be contributed by fresh ginger. Similarly, gross margin, market margin, and producer’s share were found to be 21.16, 33.33, and 62.97%, respectively, for 1 kg of ginger. The indexing technique identified high-cost with low-quality seed and price instability as the major problems associated with the production and marketing of ginger, respectively. Cobb-Douglas production function estimated the value of return to scale at 0.889, implying that ginger production exhibited decreasing returns to scale. A study on resource allocative efficiency revealed that farm yard manure and total labor were underutilized resources while seed rhizome was overutilized resource. Thus, for optimal allocation of resources, expenditure on farm yard manure and total labor need to be increased by 87.374% and 39.908%, respectively. The study concluded that an effort should be made to bridge the gap between optimal resource utilization and current practices. For this, it is prime important to interconnect the combined efforts of ginger growers, provincial government, or any developing partners.
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Harrod, J., and P. J. Mago. "Performance analysis of a combined cooling, heating, and power system driven by a waste biomass fired Stirling engine." Proceedings of the Institution of Mechanical Engineers, Part C: Journal of Mechanical Engineering Science 225, no. 2 (July 19, 2010): 420–28. http://dx.doi.org/10.1243/09544062jmes2086.
Повний текст джерелаАнотація:
Due to the soaring costs and demand of energy in recent years, combined cooling, heating, and power (CCHP) systems have arisen as an alternative to conventional power generation based on their potential to provide reductions in cost, primary energy consumption, and emissions. However, the application of these systems is commonly limited to internal combustion engine prime movers that use natural gas as the primary fuel source. Investigation of more efficient prime movers and renewable fuel applications is an integral part of improving CCHP technology. Therefore, the objective of this study is to analyse the performance of a CCHP system driven by a biomass fired Stirling engine. The study is carried out by considering an hour-by-hour CCHP simulation for a small office building located in Atlanta, Georgia. The hourly thermal and electrical demands for the building were obtained using the EnergyPlus software. Results for burning waste wood chip biomass are compared to results obtained burning natural gas to illustrate the effects of fuel choice and prime mover power output on the overall CCHP system performance. Based on the specified utility rates and including excess production buyback, the results suggest that fuel prices of less than $23/MWh must be maintained for savings in cost compared to the conventional case. In addition, the performance of the CCHP system using the Stirling engine is compared with the conventional system performance. This comparison is based on operational cost and primary energy consumption. When electricity can be sold back to the grid, results indicate that a wood chip fired system yields a potential cost savings of up to 50 per cent and a 20 per cent increase in primary energy consumption as compared with the conventional system. On the other hand, a natural gas fired system is shown to be ineffective for cost and primary energy consumption savings with increases of up to 85 per cent and 24 per cent compared to the conventional case, respectively. The variations in the operational cost and primary energy consumption are also shown to be sensitive to the electricity excess production and buyback rate.
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Lau, Elfreda Aplonia. "PEMANFAATAN COST PROFIT VOLUME ANALISYS." DEDIKASI 21, no. 1 (June 18, 2020): 1. http://dx.doi.org/10.31293/ddk.v21i1.4705.
Повний текст джерелаАнотація:
This descriptive research aims to describe cost profit, volume analysis and show its use in determining the minimum production quantities that must be produced and sold in various conditions where changes in selling prices, changes in variable costs, changes in fixed costs or changes in the composition of the sales mix. Do these changes have an impact on cost profit volume analysis or BEP?This study also aims to apply the use of Cost profit volume analysis in sales or production planning, planning for normal selling prices, planning for production methods and determining the plant's closing point (shut down point)The results showed that: 1. BEP can change because of a. there is a change in the selling price while the costs are fixed, there will be a change in the Break Even Point , if there is an increase in the selling price it will decrease the BEP point. And vice versa if there is a determination of the selling price it will raise the BEP point. b) changes in variable costs with fixed selling price conditions, there will be a change in Braek Even Point points in proportion to these changes, i.e. if an increase in variable costs will increase the BEP point. And vice versa if there is a variable cost determination will reduce the point BEP.c) changes in fixed costs with the variable costs and fixed prices, there will be a change in the Braek Even Point point proportionally to these changes, if an increase in fixed costs will increase the point BEP And vice versa if there is a fixed cost determination will reduce the BEP point. 2. BEP can be used for sales or production planning in order to obtain the desired profit. 3. BEP can be used for planning the normal selling price, ie the selling price of a product that can help the company achieve the desired profit target.4 BEP can be used in the selection of production methods (labor intensive or capital intensive) .5 BEP can be used to close the company or not.
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Rodzkin, Aleh I., Evgenija V. Chernenok, Vasilij M. Sivko, and Viatcheslav A. Rakovitch. "ASSESSMENT OF ECOLOGICAL AND ECONOMIC EFFICIENCY OF COMPOSITE FUEL PRODUCTION FROM THE PEAT AND BIOMASS." Nature Management, no. 1 (June 30, 2021): 207–20. http://dx.doi.org/10.47612/2079-3928-2021-1-207-220.
Повний текст джерелаАнотація:
The goal of investigation was assessment of environmental impact and economic efficiency of composite briquette production on the base of peat and renewable biomass. Biomass for composite briquettes was obtained from straw (cereal crops and rape) and wood residues (sawdust, chips) Experimental composite briquette were produced from the mixture of peat and biomass in relation to – 25 : 75, 50 : 50, 75 : 25. The technological cards of biomass feedstock production for 6 variants were developed. Technological cards were used for calculation of emission into the atmosphere during life cycle of biomass production and prime cost of biomass. The lowest volume of gas (SO2, NOx, CO2)
and particulate matter (PM) emission was installed for biomass production from the sawdust. The highest volume of
emission was installed for production of biomass from the straw with pressing it in standard bale. The volume of CO2
emission for the sawdust production was 6 kg per ton of biomass and for the standard bale of straw was 19 kg per ton of
biomass. Prime cost of sawdust production (lowest) was 11 belarusian rubles per ton of biomass, for the wood chips was 19 rubles per ton and for the straw varied from 26 to 33 rubles per ton in depend of technology. It was installed that
growth of biomass rate in composite briquette had a good influence on number of basic fuel characteristics (contents of
ash, sulfur and moisture). The variation of calorific value of briquette was not significant in depend of biomass contents.
In accordance with assessment of all characteristics the better briquettes was obtained from the peat and sawdust.
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Tregubova, A. M., N. G. Privalov, and S. G. Privalova. "The features of costs management at an airline: heoretical basics." Transportation systems and technology 3, no. 1 (March 15, 2017): 91–99. http://dx.doi.org/10.17816/transsyst20173191-99.
Повний текст джерелаАнотація:
This article describes cost management’s problem at an airline. The applied methods of theoretical research are the classification method, comparison, generalization, analysis and synthesis. Scientifically based classification of costs is analyzed in the article, i.e. a cost classification is the first step towards improving the cost management. The various features of the classification of costs are educed in the article. The analysis of the classification of costs is performed in three main areas: cost classification for determining a production cost (works, services), classification for management decisions also for control and regulation the activities of the responsibility centers. Authors identify and describe the typical tasks of cost management at an enterprise and note that all tasks of the cost management must be solved complexly so as improve the economic efficiency of the enterprise. Authors concentrate special attention on the fact that the problem solving set by enterprise expects systematization of the cost management methods’ varieties. Exploring the main cost management methods, authors reveal their advantages and disadvantages. Based on the advantages and disadvantages of each method modern enterprises can use a mixed model of management of the financial costs. Authors conclude that the main cost management tool is the analysis of the actual cost’s deviation from their standard values which are calculated separately for each responsibility center and cost element. The article describes the specifics of an airline’s costs. The main content of the research is the analysis of the air transportation’s prime cost calculation technique existing nowadays. The conclusion: based on the specific needs airlines may choose different approaches and methodologies for the calculation of the air transportation’s prime cost.
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Suwarni, Suwarni, Kaulan Kaulan, and Sahridi Yanopi. "ANALISIS BIAYA PRODUKSI DALAM PENETAPAN HARGA JUAL DIGITAL PRINTING PADA CV. FORTUNNAADVERTISING KOTA BENGKULU." EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 7, no. 1 (February 5, 2019): 80–93. http://dx.doi.org/10.37676/ekombis.v7i1.703.
Повний текст джерелаАнотація:
This study aims to determine the production cost with a full costing method and fixed selling price using cost plus pricing method on the CV. Fortunna advertising bengkulu city in 2015 through 2017. The research method is manifold diskkriptif and methods of data collection using observation and documentation.
From the calculation of cost of production by using the full costing method with each of the expected profit of 30% so as to obtain the cost of production for the banner in 2015 that the cost of production amounted to Rp.17.587,- profit planning for Rp.5.276,- and setting the selling priceRp. 22.863.- in 2016 the cost of production amounted to Rp.17.637,- profit planning for Rp.5.301 and setting the selling price amounted to Rp.22.938,- whereas in 2017 the cost of production amounted to Rp.17.852,- planning profit of Rp. 5.355,- selling price of Rp. 23.207,-. For the production of billboards permeter in 2015 the cost of production amounted to Rp.20.040, - profit planning for Rp.6.012,- and setting the selling price amounted to Rp.26.052,- in 2016 the cost of production amounted to Rp.20.008,- planning a profit of .Rp.6.002,- and setting the selling price of Rp.26.010,- whereas for 2017 the cost of production amounted to Rp.20.168,- profit planning for Rp.6.050,- and setting the selling price amounted to Rp.26.218,-. Thus showing that CV. Advertising Fortunna preformance produce goods has calculated the costs of production accordingly.
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Soother, Dileep Kumar, and Jawaid Daudpoto. "A brief review of condition monitoring techniques for the induction motor." Transactions of the Canadian Society for Mechanical Engineering 43, no. 4 (December 1, 2019): 499–508. http://dx.doi.org/10.1139/tcsme-2018-0234.
Повний текст джерелаАнотація:
The induction motor is widely used in industry owing to its simple construction and low cost. In this paper, we present a state-of-the-art review of condition monitoring techniques for the induction motor. As the induction motor is used in many production processes, its uninterrupted and cost-effective functioning is of prime importance. Condition monitoring of the induction motor enables detection and prediction of different developing faults. Various techniques have been reported in literature for induction motor fault detection. In this paper, a brief review of these techniques is presented. Major induction motor faults and their sources are also described.
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Hidayat, Lukman, and Suhandi Halim. "Analisis Biaya Produksi Dalam Meningkatkan Profitabilitas Perusahaan." Jurnal Ilmiah Manajemen Kesatuan 1, no. 2 (August 24, 2013): 159–68. http://dx.doi.org/10.37641/jimkes.v1i2.263.
Повний текст джерелаАнотація:
Production cost is important in determining selling price and as a basis for management decision making to decide whether products manufacturing will be continued or discontinued. In addition, production cost has influence on firm’s profitability level; the smaller production cost, it will be inversely in proportion to its profitability.
The purpose of this study is to see how far the role of production cost affects profitability. By making some adjustments in production cost such as making efficiency, total number of the company’s profitability can be increased compared to production cost which is still high. The research done at PT Sakti Kandakawana, located in Bogor.
The result shows that PT Sakti Kandakawana is still be able to improve profitability by making some corrections on productionn cost. The assumption is the same number of selling will get higher profitability if it’s used lower production cost. Due to ineffective cost decreases more and more, the company has fund by efficiency without affecting products quality.
Based on the evaluation, it shows that the production cost applied so far is still wasteful caused by raw materials used are expensive. In addition, it appears that cost for overtime work is not effective campare to cost for regular work. Thereby, when more efficient production cost is determined, the company’s profitability can be increased.
Keywords:Production Cost; Company’s Profitability
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Bai, Attila. "Economic Assessment of Biodiesel Production for Hungarian Farmers." Acta Agraria Debreceniensis, no. 1 (May 12, 2002): 72–76. http://dx.doi.org/10.34101/actaagrar/1/3540.
Повний текст джерелаАнотація:
Utilisation of oil of plant origin as a fuel is gaining acceptance in the European Union and elsewhere. Besides environmental protection, energy saving, and decreasing over-production of food. Additionally, the subsidisation of farmers and the development of rural sub-regions also contribute to its spread. This study specifically focuses on the direct effects biodiesel's raw materials and final products are now having on farmers, while reviewing and quantifying these effects. I have purposely restricted my analysis to these two elements of the biodiesel chain.The biodiesel chain seems to be a great method for improving the economic and social position of participant farmers in many ways. Presently, the profitability of raw materials’ production looks to be the crucal point in the chain, and could be strengthened best with intensive, habitat-specific agrotechnic. It would only be possible to reach a favourable profit margin for farmers if yields reach unrealistic averages or if there is a significant hike of the 2000 producer’s price in the oil plant branch.The main attraction of sunflower- and oilseed rape production lies in the stabilization of market conditions, which is not only gong to appear in oil plant branch but – thanks to the reduction of outputs – also in the cereal branches. Better economic safety for farmers may play a role at least on the same level as in plant production, which involves more risks than profit maximalization.The reduction of the prime cost of biodiesel could be possible through the direct combustion of the whole oilseed plant or its residues or electricity production using them. Whereas energy demand for biodiesel production is low (appr. 5%) but it needs subsidization and the prices of natural gas and electrical energy presently look favourable in Hungary. Additionally harvesting and baling of the residues is technically problematic, which is why their use may seem to be reasonable just over the middle or long term. Another possible factor of cost reduction could be the centralization of some partial operations, which needs serious financial resources to reduce amortization cost per product, provided there be several biodiesel projects near each other during establishment. Creation and operation of a logistical system could also be a good method for improving the viability of the biodiesel chain, in order to optimize transport schedule and distances. However there are also some organizational difficulties in this case.
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Teshmanovich, L. "CALCULATION OF PRODUCTION PRICE IN THE PUBLISHING SECTOR – COST." EurasianUnionScientists 10, no. 62 (2019): 22–26. http://dx.doi.org/10.31618/esu.2413-9335.2019.10.62.151.
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Bobrova, E. A. "METHODOLOGICAL APPROACHES TO MANAGEMENT OF COST PRICE OF PRODUCTION." Education and Science without Limits: Fundamental and Applied Researches, no. 12 (2020): 141–50. http://dx.doi.org/10.36683/2500-249x/2020-12/141-150.
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Tiwari, Hari Prakash, Vishwesh M. Shisani, Bhavendra Kumar Sahu, Rabindra Kumar Sabat, and Damodar Mittal. "Influence of the prime hard coking coal in stamp charge cokemaking: true or false." Metallurgical Research & Technology 117, no. 4 (2020): 412. http://dx.doi.org/10.1051/metal/2020046.
Повний текст джерелаАнотація:
The production of hot metal through the blast furnace route is stilled the most cost-effective and highly productive process and probably remains the coming decades besides developed many alternative ironmaking technologies. In the recent past, the working volume of the blast furnace has been increased drastically to increase the blast furnace productivity. This means the blast furnace performance is more correlated to specific productivity which measures the efficiency in terms of ton hot metal. These modern blast furnaces favour high quality of coke, i.e. high coke CSR and M40 value, high iron content sinter and pellets. These high quality of input raw materials increased blast furnace efficiency and productivity. Generally, cokemakers increases the ratio of prime hard coking coal in the coal blend to achieve the high quality of coke. This increase in prime hard coking coal is not desirable for coke oven batteries because it creates high oven wall pressure and high coke cost and also not suitable for raw material security. The present investigation highlights few cases which clearly show that the high quality of coke (coke CSR: 69–71) may be easily produced with the optimal proportion of prime hard coking coal in the blend if the selection of coals is proper. Results confirmed that upto 30% primary hard coking coal with 15% non-coking coal in the coal blend produce an excellent quality of coke which naturally requires a careful selection on the blend component. The optimum composite coking potential (CCP) value of 4.6–4.9 is the ideal value for producing coke CSR in the range of 69–71 in recovery stamp charge cokemaking process in the real-time plant operation. Therefore, it is necessary to select the right coals for the coal blend based on the adopted cokemaking technologies to conserve the reserve of prime hard coking coal, oven health and cost-effectiveness.
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Borisut, Prapatsorn, and Aroonsri Nuchitprasittichai. "Process Configuration Studies of Methanol Production via Carbon Dioxide Hydrogenation: Process Simulation-Based Optimization Using Artificial Neural Networks." Energies 13, no. 24 (December 14, 2020): 6608. http://dx.doi.org/10.3390/en13246608.
Повний текст джерелаАнотація:
Methanol production via carbon dioxide (CO2) hydrogenation is a green chemical process, which can reduce CO2 emission. The operating conditions for minimum methanol production cost of three configurations were investigated in this work. An artificial neural network with Latin hypercube sampling technique was applied to construct model-represented methanol production. Price sensitivity was performed to study the impacts of the raw materials price on methanol production cost. Price sensitivity results showed that the hydrogen price has a large impact on the methanol production cost. In mathematical modeling using feedforward artificial neural networks, four different numbers of nodes were used to train artificial neural networks. The artificial neural network with eight numbers of nodes showed the most suitable configuration, which yielded the lowest percent error between the actual and predicted methanol production cost. The optimization results showed that the recommended process design among the three studied configurations was the process of methanol production with two reactors in series. The minimum methanol production cost obtained from this configuration was $888.85 per ton produced methanol, which was the lowest methanol production cost among all configurations.
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Timofeeva, Olga, Irina Minakova, Tatyana Bukreeva, Svetlana Starykh, and Lucrețiu Dancea. "Cluster approach to production and consumption waste management in regional socio-economic systems." E3S Web of Conferences 311 (2021): 03004. http://dx.doi.org/10.1051/e3sconf/202131103004.
Повний текст джерелаАнотація:
Nowadays, the ‘greening’ of the economy based on implementation of modern development priorities such as increasing the value of nature, natural resources, as well as a human being, human life and health has the prime importance for achieving sustainable development. Solving the problem of production and consumption waste is becoming one of the priority areas, since it simultaneously contains the following components: economic (disposal cost, saving natural resources), environmental (reducing releases of harmful substances into the environment) and social (new jobs, reducing the burden of diseases, fostering an attitude of care towards nature among the population). The creation and development of regional clusters of waste processing can be a key element in solving the problem.
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Sun, Ren Jin, Keng H. Chung, Siauw Ng, and Hao Wang. "Life Cycle Cost Analysis of Coke Production from Delayed Coking Process." Advanced Materials Research 849 (November 2013): 380–86. http://dx.doi.org/10.4028/www.scientific.net/amr.849.380.
Повний текст джерелаАнотація:
Life cycle cost (LCC) analysis was performed for a 1.6 million tons per year (30,000 BPD) delayed coking unit. The results show that the LCC of coke production is higher than the price of coke and profits are obtained at the expense of environmental costs. The feedstock cost accounts for a majority of LCC. The variability impacts of processing expenses and carbon dioxide (CO2) price on LCC are relative similar. This suggests that if a higher CO2 price is imposed on coke production, it is unlikely that the producer will make any effort to reduce the CO2 emissions either by improving the efficiency of coking process or implement CO2 remediation initiatives. The CO2 price increase will be considered as a processing cost increase. The green factor (GF) is predominantly dependent on coke price; an increased coke price improves the GF significantly. Increased CO2 price has a negative impact on GF, but the relative incremental impact of CO2 price on GF is less at high CO2 prices. Hence, there is little can be done to improve the GF of coke production, since the coke price is beyond the control of coke producer.
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Wang, Xinhui, Yingsheng Su, Zihan Zhou, and Yiling Fang. "Contracts Adjustment under Bilateral Information Updating in a Supply Chain." Complexity 2020 (February 25, 2020): 1–15. http://dx.doi.org/10.1155/2020/1040658.
Повний текст джерелаАнотація:
This paper investigates contracts adjustment between one manufacturer and one retailer under bilateral information updating. The manufacturer incurs uncertain production cost and the retailer faces uncertain demand, but they can acquire independent signals to update production cost and demand, respectively. They commit an initial agreement on an initial wholesale price, minimum order quantity, and information sharing as well as the transfer payment and decisions adjustment when information is updated. We find that due to the joint impact of production cost variation and market variation, the manufacturer may not decrease (increase) her wholesale price when the updated production cost is lower (higher) than expected. The retailer places an additional order even if the wholesale price rises when the market outlook is good, but places an order with the minimum order quantity even if the wholesale price falls when the market outlook is bad. Secondly, for a certain level of information accuracy of the production cost and market demand, the retailer is always better off with information updating, but the manufacturer may be worse off with information updating when facing a bad market outlook. Thirdly, when information accuracy of the production cost and market demand varies, the manufacturer only benefits from a high accuracy of production cost. Profits of the retailer and the supply chain are increasing (decreasing) with accuracy of production cost if the updated production cost is larger (smaller) than expected.
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Lumowa, Cindy Shelly, Jantje J. Tinangon, and Anneke Wangkar. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL PADA HOLLAND BAKERY BOULEVARD MANADO." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 1 (January 31, 2020): 28. http://dx.doi.org/10.32400/gc.15.1.27835.2020.
Повний текст джерелаАнотація:
Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.
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McKenney, Daniel, Bryan Nippers, Gerald Racey, and Rob Davis. "Trade-offs between wood supply and caribou habitat in northwestern Ontario." Rangifer 18, no. 5 (March 1, 1998): 149. http://dx.doi.org/10.7557/2.18.5.1552.
Повний текст джерелаАнотація:
Woodland caribou habitat management in northwestern Ontario is a complex spatial problem. The Strategic Forest Management Model (SFMM), a linear programming PC-based planning tool being developed in Ontario, was used to examine the impacts of alternative management strategies on caribou habitat. The management alternatives investigated included the cessation of timber management and maximising the present value of wood production without any explicit concern (in the model) for caribou. Three major findings are worth noting: 1) trying to maintain prime caribou habitat within active Forest Management Units will come at a cost to wood supply but the cost will depend on the absolute amount of area affected and the spatial configuration of that land in relation to mills. The cost of maintaining caribou habitat in one management unit at a level about 25 000 hectares is roughly $324 000 per year (about 3 cents for each Ontario resident). The imposition of an even-flow constraint on wood production is in fact potentially more costly; 2) Given the region is heavily dominated by spruce aged 90 years and over, forest succession and fire disturbance will likely cause large declines in prime caribou habitat in the near to medium term (20 to 40 years) even if no timber harvesting occurs; 3) The complexities of the trade-offs in this resource management problem highlight the limitations of any single modelling tool to satisfactorily address all issues. Planners need to take advantage of a wide range of analytical techniques to quantify the issues and formulate integrated policies.
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Khaerunnisa, Anis, and Robert Pius Pardede. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 3 (December 30, 2021): 631–40. http://dx.doi.org/10.37641/jiakes.v9i3.1213.
Повний текст джерелаАнотація:
Determination of the cost of production is very important considering the benefits of information on the cost of production are to determine the selling price of the product, monitoring the realization of production costs, calculating the periodic income and determining the cost of inventories of finished products and products in process that will be presented in the balance sheet cost elements into the cost of production, there are two approaches, namely Full Costing and variable costing. Full Costingis a method of determining the cost of production that takes into account all elements of production costs into the cost of production consisting of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. While variable costing is a method of determining the cost of production consisting of raw material costs, direct labor costs, and variable factory overhead costs. This study aims to determine the analysis of the cost of production method applied to the compehu Home Industry and to find out the comparison of the calculation of the cost of production in determining the price of tofu juak in the compehu Home Industry.
Keywords: Full Costing, Variable Costing, and Cost of Production.
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Khaerunnisa, Anis, and Robert Pius Pardede. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 3 (December 30, 2021): 631–40. http://dx.doi.org/10.37641/jiakes.v9i3.1213.
Повний текст джерелаАнотація:
Determination of the cost of production is very important considering the benefits of information on the cost of production are to determine the selling price of the product, monitoring the realization of production costs, calculating the periodic income and determining the cost of inventories of finished products and products in process that will be presented in the balance sheet cost elements into the cost of production, there are two approaches, namely Full Costing and variable costing. Full Costingis a method of determining the cost of production that takes into account all elements of production costs into the cost of production consisting of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. While variable costing is a method of determining the cost of production consisting of raw material costs, direct labor costs, and variable factory overhead costs. This study aims to determine the analysis of the cost of production method applied to the compehu Home Industry and to find out the comparison of the calculation of the cost of production in determining the price of tofu juak in the compehu Home Industry.
Keywords: Full Costing, Variable Costing, and Cost of Production.
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Dewi, Prasticia chandra. "Analisis Perhitungan Biaya Penambangan Batu Silika Pada Departemen Tambang PT Semen Padang." Jurnal Optimasi Sistem Industri 10, no. 1 (April 27, 2011): 93. http://dx.doi.org/10.25077/josi.v10.n1.p93-104.2011.
Повний текст джерелаАнотація:
Cement manufacturing is consisting of four components that are limestone with the percent composition of 70%, iron sand 10%, silica 10%, and clay 10%. Source of major raw materials for cement production in PT Semen Padang are limestone and silica. The mining process is involving various costs such as direct costs, indirect costs, overhead costs, etc. Therefore, cost calculations needed to determine the selling price of produced silica. In calculating the cost of production considered various aspects, such as operating costs, material costs, labor costs. So that, it can determine cost of goods production. The research objective is calculating cost of goods manufacturing the silica. Benefit of the research for PT Semen Padang is describing cost of goods production in determining cost of goods sold. Cost of goods production that resulted for silica mining is IDR 58.000 per ton, while internal price of silica is IDR 53.851 per ton. Research result is show that there is difference between results based on Full costing method with current price. This shows that several other factors is necessary considered in calculating the cost of goods production. Keywords: Mining, silica, cost of goods production
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Maliki, Alfian, and Heru Satria Rukmana. "Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi." Neraca : Jurnal Akuntansi Terapan 1, no. 2 (April 30, 2020): 103–25. http://dx.doi.org/10.31334/neraca.v1i2.860.
Повний текст джерелаАнотація:
PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using the job order costing method and to know the role of the method job order costing in loading the cost of production precisely and more efficiently.The results showed that in calculating the cost of production of PT Oto Media Kreasi still used a simple calculation, only calculating the cost of raw materials, namely Rp.1,092,778,291, direct labor costs Rp.313,200,000, and overhead costs Rp.27,600,000 . The total calculation of the company's production cost is Rp. 1,433,578,291, with a margin percentage of 35.37% of the selling price of Rp. 1,940,640,000. Whereas in calculating the cost of production using the job order costing method in calculating the cost of raw materials Rp.1,101,178,291, the accumulated residual value of raw materials Rp.8,682,000, direct labor costs Rp.313,200,000, and overhead costs Rp.60,532 .260. The total calculation of the cost of production using the job order costing method is Rp.1,466,228,551, with a margin percentage of 32.36% of the selling price of Rp.1,940,640,000. The company has not calculated the cost of goods manufactured using the job order costing method, the cost of goods manufactured is only done by estimating all costs needed to produce a product, so the costs are not classified correctly and the calculations are sufficient simple, so it is difficult to determine the right selling price for a product ordered.The proposed use of the job order costing method is expected so that the owner of the company can apply the calculation of the cost of production so that the company can determine the cost of production in determining the selling price more precisely, so that the owner can know the overall cost of producing the order and also can know the actual acquisition of margins .
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Pangajouw, Alvionita L., E. Wantasen, G. D. Lenzun, and I. D. R. Lumenta. "ANALISIS EKONOMI PENGGUNAAN CAMPURAN PUPUK ORGANIK FESES TERNAK SAPI PADA USAHATANI TOMAT(Lycopersicum esculentum Mill. L.) (Studi Kasus Di Desa Tondegesan Dua Kecamatan Kawangkoan Kabupaten Minahasa)." ZOOTEC 36, no. 2 (June 15, 2016): 322. http://dx.doi.org/10.35792/zot.36.2.2016.12465.
Повний текст джерелаАнотація:
ABSTRACT ECONOMIC ANALYSIS OF UTILIZATION OF MIX ORGANIC FERTILIZER FROM CATTLE FECES ON TOMATO (Lycopersicum esculentum Mill. L.) FARM (Case study at Tondegesan Two Village Kawangkoan District of Minahasa Regency) The objectives of this study were to analyze cost, income, production and factors affecting tomato farm using organic fertilizer from cattle feces at Tondegesan Two village, Kawangkoan district of Minahasa regency. Respondents were defined by census method. Data were collected by interviewing mechanisms, direct observation and available documents. Data were based on primer data including land area, workers, salary, total seed, seed prize, total fertilizer applied, fertilizer price, tomato production per planting period, tomato selling price, production cost, income as well as general condition of farmer. Secondary data were based on the reference (library and internet) or other institutions related with this study such as animal population and tomato farmers. Data were analyzed by different test using t test on pair samples. Results showed that costs of tomato farm using organic fertilizer from cattle feces were IDR 32,936,915 less than costs of tomato farm using non-organic fertilizer of IDR 38,659,431. On the other hand, farmer incomes using organic fertilizer from cattle feces were IDR 43,653,085 more than farmer income using non-organic fertilizer of IDR 34,938,069. The productions of tomato farm using organic fertilizer from cattle feces were 30,636 kg more than production of tomato farm using non-organic fertilizer of 29,439 kg. Using regression analysis of production function by cobb douglass method for factors affecting tomato farm indicated that the variables of workers and seed total affected significantly tomato production with probability of 0.005, while total organic and non-organic fertilizers did not affect tomato production. Therefore, it can be concluded that utilization of the organic fertilizer increased farmers’ income of the tomato farm. Key words:Cattle feces organic fertilizer, tomato production, cost, income.