Prediction of the prime cost of production of microbiological synthesis

1976 ◽  
Vol 10 (7) ◽  
pp. 989-991
Author(s):  
K. K. Kogan
Author(s):  
V. I. Shevelev ◽  
S. N. Nikulina ◽  
I. N. Sheveleva ◽  
E. N. Kostomakhina

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.


2019 ◽  
Vol 20 (3) ◽  
pp. 209-216
Author(s):  
Uma Shankar Singh

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.


IEE Review ◽  
1993 ◽  
Vol 39 (2) ◽  
pp. 66
Author(s):  
R. Alan Davis

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method


1970 ◽  
Vol 13 (2) ◽  
Author(s):  
Nanang Susanto

Penelitian ini menguji teori Marx yang mengatakan bahwa dalam proses kapitalisasi, petani lahan kecil akan tergusur oleh petani lahan besar. Penelitian ini menggunakan pendekatan kualitatif dengan metode Participatory Action Research (PAR). Menggunakan teknik observasi partisipasi di lapangan, studi ini melakukan wawancara mendalam terhadap petani. Analisis data yang digunakan bersifat induktif. Penelitian ini menghasilkan kesimpulan, bahwa teori Marx tidak terjadi di malar Aman. Adapun penyebab menurunnya pertanian disebabkan menurunnya unsur hara tanah, mahalnya biaya produksi, alih fungsi lahan dan perubahan cuaca. Sedangkan strategi petani lahan kecil untuk mempertahankan kehidupan yaitu melakukan pola tanam tumpang sari, melakukan pekerjaan tambahan, dan mengatur keuangan.This study examines Marx's theory which says that in the process of capitalization, small land farmers will be displaced by large land farmers. This study uses a qualitative approach with the method of Participatory Action Research (PAR). Using the techniques of participatory observation in the field, the study conducted in-depth interviews on farmers. Analysis of the data used is inductive. This study led to the conclusion that Marx's theory does not happen in Aman malar. The cause of the decline of agriculture due to declining soil nutrients, the high cost of production, land use and climate change. While the strategies of small land farmers to sustain life is to do the planting patterns of intercropping, do extra work, and manage finances.


In this article approaches to search for reserves of decrease in cost of agricultural production are considered. The methods of cost calculation of dairy cattle breeding products used at the studied enter-prise are analysed, short characteristic of the standard method offered by the Ministry of Agriculture is given, and calculations of alternative options are also carried out. Today creation of accounting of a production unit is very important so that not only weight units must be considered in it, but also the quali-tative structure of products must be reflected. Definition of qualitative characteristics and technological properties by production of milk which depend on use purposes can be an example. The raw materials consumption on a unit of production and its quality and also firmness of storage depends on technologi-cal properties of milk. At calculation of prime cost taking into account qualitative characteristics for cal-culation milk in terms of basic fat content undertakes. The method of calculation of prime cost consider-ing qualitative characteristics is the most expedient as prime cost of 1 c of milk unlike the operating tech-nique is lower. In the article analytical methods of reserves calculation for decrease in prime cost taking into account various factors are proved. The revealed reserves will allow an enterprise to expand its in-vestment opportunities in the future, they will give an additional incentive of modernization of the worn-out machinery and equipment in branches of agriculture.


2016 ◽  
Vol 1 (2) ◽  
pp. 183-190
Author(s):  
Dwi Urip Wardoyo

This study aims to determine the determination of the cost of production for products produced by PT. DWA. The Company is engaged in the manufacturing industry specialized in automotive components. Its activity is carried out through a series of production processes, so that expenses spent in the production will be calculated into the cost of the production sold. The population in this study were all manufacturing companies in Jakarta. Convenience sampling method selected one of the companies that get the confidence to assemble three national car project in Indonesia, namely Timor, Bakrie and Maleo. Test analysis used in this study is to test the calculation of full costing with job order costing. This study shows that (a) determination of the cost elements associated with the cost of production and (b) determining the cost of production on a product-based job costing with full costing approach. Keywords: cost of production, full costing


Author(s):  
Moema S. Santana ◽  
Rute Lopes ◽  
Isabela H. Peron ◽  
Carla R. Cruz ◽  
Ana M. M. Gaspar ◽  
...  

Background: Hepatitis C virus infection is a significant global health burden, which causes acute or chronic hepatitis. The acute hepatitis C is generally asymptomatic and progresses to cure, while persistent infection can progress to chronic liver disease and extrahepatic manifestations. Standard treatment is expensive, poorly tolerated, and has variable sustained virologic responses amongst the different viral genotypes. New therapies involve direct acting antivirals; however, it is also very expensive and may not be accessible for all patients worldwide. In order to provide a complementary approach to the already existing therapies, natural bioactive compounds are investigated as to their several biologic activities, such as direct antiviral properties against hepatitis C, and effects on mitigating chronic progression of the disease, which includes hepatoprotective, antioxidant, anticarcinogenic and anti-inflammatory activities; additionally, these compounds present advantages, as chemical diversity, low cost of production and milder or inexistent side effects. Objective: To present a broad perspective on hepatitis C infection, the chronic disease, and natural compounds with promising anti-HCV activity. Methods: This review consists of a systematic review study about the natural bioactive compounds as a potential therapy for hepatitis C infection. Results: The quest for natural products have yielded compounds with biologic activity, including viral replication inhibition in vitro, demonstrating antiviral activity against hepatitis C. Conclusion: One of the greatest advantages of using natural molecules from plant extracts is the low cost of production, not requiring chemical synthesis, which can lead to less expensive therapies available to low and middle-income countries.


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