BIAYA REVEGETASI GAMBUT BERDASARKAN KARAKTERISTIK SPESIFIK LAHAN GAMBUT

Peat revegetation is an effort to reduce the rate of areas reduction and the decreasing of storing capability of carbon and to restore the ecological function of peatlands. The purpose of this study was to analyze the cost components of peatland revegetation activities and to analyze the cost of each peat revegetation activity component. The research location taked place in 2 (two) villages, Haur Gading District, HSU Regency, South Kalimantan. The components of revegetation costs were grouped into: transportation costs, tools and mateials, payment and other costs. Data obtained from surveys and field observations and interviews. The data analysis used were a tabulation matrix and a comparison of each cost component for revegetation activities from the 2 compared villages. The total cost of Village A peatland revegetation activities is 10,851,018/ha. The characteristics of the community in Village A are very participatory and willing to cooperate with outside parties so that revegetation activities in this Village run well. The very high value of mutual cooperation and the desire to put common interests first became the basis for their actions. Village B revegetation activity costs Rp.12,117,883.00/ha. The very large costs involved in the procurement of seedlings due to the addition of 3,500 seedlings/21ha as replacements for dead, damaged or lost seedlings. The difference in the cost of revegetation activities is IDR 1,266,865/ha. This shows that a high level of participation and cooperation is able to reduce the cost of revegetation of peatlands.

Assessment of the possibility of improving the efficiency of the organizational and technological model of the building under construction through the use of foreign single estimated standards for construction works

The influence of project management in construction industry has been increased significantly in recent years due to development of various management tools, such as BIM for instance. Nevertheless, all technological innovations and developments are based on a fundamental knowledge and skills in this area, such as: correct scope, time, cost and quality management. The previously mentioned skills are widely known, described in detail and employed in a varying degree all over the world. However, the results of project planning that have been achieved, albeit in the exact same manor may vary greatly throughout the world due to parameters in standard databases in different countries, such as activity costs, established workforce performance and formation of the crews. The task of this research is to develop an economical, cost and time planning for the execution of construction for the residential estate, according to the fundamental management tools based on the Russian and Spanish standard databases, in order to examine the distinct differences between said databases.

PENENTUAN TARIF JASA RAWAT INAP MENGGUNAKAN METODE ACTIVITY BASED COSTING

The calculation method in determining the rate of inpatient hospital services is very important. If the inpatient rate calculation method used is not suitable to be applied, there will be cost distortion. Cost distortion occurs due to inaccuracies in costing, so that it will result in errors in determining costs and making decisions. The purpose of this research is to find out how to determine inpatient service rates using activity based costing and to see the magnitude of the comparison of inpatient service rates with traditional systems and activity based costing at Muhammadiyah Hospital of North Sumatra. This type of research in this research is comparative descriptive. Data collection techniques were carried out by means of interviews and documentation. The data analysis technique used is descriptive quantitative by looking at the hospitalization rates by the Muhammadiyah Hospital of North Sumatra then calculating the inpatient rates using activity based costing, after getting the results, we can see the difference. The results of the study of inpatient service rates at Muhammadiyah Hospital of North Sumatra with Activity Based Costing gave cheaper results in VIP and Class I. Classes II and III gave more expensive results. This difference occurs because in Activity Based Costing the overhead costs of each product are charged to many cost drivers. So that in Activity Based Costing has been able to allocate activity costs to each room appropriately based on the consumption of each activity.

PROBLEM USZKODZEŃ POWODOWANYCH PRZEZ JELENIOWATE W LASACH GOSPODARCZYCH

The increasing quantity of game in ecosystems has consequences for people. Forests have been managed and today they are the favourable environment for further increase in size of game populations, especially cervids. These species decrease forest trees biomass and affect silvicultural quality and biodiversity of stands. On one side, this is the natural process of feeding, on the other side, from a forester’s point of view these damages have negative effects on forests. Causes of game damages are complex including many environmental factors, which are enhanced by anxiety induced by human activity. Costs resulted from damages by cervids and costs of forest protection can be reduced using the suitable methods of forest and game management. In managed forests, silvicultural measures conducted from the establishment of plantation through selection of trees, choice of logging technology and methods of forest protection influence significantly the size of the game damages. These activities should take into account the periods of occurrence of highest damages and the ability of trees to regenerate. Besides silvicultural measures, reasonable game populations management which consits in maintaining an optimal population density and regulation of spatial population structure as well as age and sex population structure should be applied.

Concepts of costs, their economic content, factors of the effect on costs

The topic being researched is relevant, because in the current market conditions, improving the competitiveness and efficient activity of domestic enterprises compels them to find effective methods of managing their business activities. The article examines the concepts of costs, their economic content, determines the factors of influence on the costs of the enterprise in Ukraine. A number of cost classifications proposed by different authors are investigated and their peculiarity is determined. The main ways to optimize the costs of enterprises. Author's classification of costs is suggested. The main directions of cost optimization of Ukrainian enterprises are given. Adequate research will help solve a number of cost-cutting problems for dairy businesses and other sectors of the national economy. The purpose of the paper is the substantiation of measures to improve cost management in the enterprise in order to increase its effective activity. Costs and optimization of their level per unit of production is an important factor in improving the efficiency of the enterprise, while at the same time improving its competitiveness. Managers and managers are increasingly paying attention to the efficiency of resource use, their rational allocation in order to reduce the costs of production and economic activity, which, as a reserve for increasing the profitability of such activities is the key to financial stability and development of the enterprise Thus, considering the different classifications of factors that affect costs, it is important to emphasize that there is a synergistic effect. This is due to the fact that by influencing the competitiveness of products, factors change each other. High competitiveness of the enterprise is a guarantee of high profit in market conditions. In doing so, the company aims to achieve a level of competitiveness that will help it to function effectively over a long period. Management of the factors provided provides for the use of a number of measures for the systematic improvement of products, the constant search for new channels of sales, new customer groups, ways to improve service, advertising and more.

Production chain for brazil-nuts (Bertholletia excelsa Bonpl.) at Ipaú-Anilzinho extractive reserve, municipality of Baião, Pará, Amazonian Brazil

Brazil nuts are an important source of income for many Amazon people. Consequently, the aim of this study was to characterize the production chain for brazil-nuts at an Extractive Reserve named Ipaú-Anilzinho, in the context of the economic and market aspects. Data collection occurred via site visits and semistructured interviews, using questionnaires with 14 informants all occupying key positions the within-RESEX production chain, using the Rapid Rural Diagnosis (RRD) technique. Selection of key informants followed the Snowball non-probabilistic sampling method. Chain characterization used Filière Analysis of main chain links were identified and described and costs and generated revenue estimated for the different levels of activity, as was marginal values and commercialization markup. Results demonstrated that brazil-nut extractivism occurs in a traditional way, based on the family-based labour force, and is done by people with low level of educational and average age of over 50 years. Labour costs were the main part of the total activity costs. The retailer was found to be the biggest profit earner in relation to the price paid by the consumer, and so effectively set the price of the product. Among the obstacles found, the low price received by producers and middlemen in the community is notable, since it accrues low levels of benefit and low aggregation values, resulting in a decrease in the commercialization margin and in the income of families in the community.

How to Turn Strategies into Results-Based Actions

The purpose of this paper is to help businesses to answer the question of “how can we reach our target destination?” to be coherent with the whole of strategies. This requires using a practical and beneficial approach. Accordingly, the business will describe the activities and projects required for the realization of this strategy in detail. This is the plan when actions are prepared to identify by whom, how and when the strategy created to achieve strategic objective and goals will be implemented within the business, the action plans created are communicated and implemented within the business. This also involves the preparation of budgets for utilization of resources required for realization of action plans. After expressing each goal in activities, activities must be linked to the budget. Then measure the activity costs by laying down the resource and cost structure during the budget preparation. Annual implementation portions of strategies will be identified and reported. The linkage between strategies and budgets will assume clarity through these documents. Thus, budgets will be able to support performance implementation. Effective implementation of monitoring and evaluation activities requires linking the goals established into measurable indicators before proceeding into implementation. In short, this paper helps a business to find out its way by offering a new and a practical approach.