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The study was carried out in Yamuna Nagar, Kurukshetra, and Karnal districts of Haryana during 2021-22. A total of 210 tomato growers were interviewed to collect data to study the thorough cost and return analysis of tomato cultivation. Tomato cultivation was a profitable venture for farmers with a BC ratio of 1: 1.86. The per hectare cost of cultivation was worked out to be Rs. 305701.14 of which major contributors were rental value of land (24.96%), picking/harvesting charges (15.44%), transportation (11.61%) and nursery raising/seed (5.74%). The gross return, return over variable cost and net return per hectare were Rs. 569528.28, 412210.72, and 263827.14 on an overall basis. The production cost per quintal of tomato was computed to be Rs. 707.23 per quintal. It was suggested that farmers should take tomato cultivation with a business and market-oriented approach to compete with the challenges of the glut situation and opt cooperative approach in the production and selling of crops to avail maximum profit by reducing the cost of inputs and transportation and ultimately improving bargaining and negotiating power for better price availing. [ABSTRACT FROM AUTHOR]

Wind farms have gained wide attention due to unlimited resources and clean energy. Considering that wind turbine systems are always in harsh conditions, subsystem failures could reduce the reliability of wind turbine systems. At present, the maintenance behaviors for wind turbine systems are various (e.g., corrective maintenance, preventive maintenance) when reliability is reduced below the threshold. Considering the maintenance cost and downtime, it is impossible to repair each component in a timely manner. One of the key problems is dividing components into maintenance groups to improve maintenance efficiency. In this paper, a grouping maintenance policy considering the variable cost (GMP-VC) is proposed to improve direct-drive permanent magnet (DPM) turbine systems. Grouping modes are proposed to fully consider the stated transition probability of turbine components and the variable cost of turbine systems. A maintenance model is formulated to select components as members of the group based on a RIM-VC index. An instance is given to verify the proposed GMP-VC method. The result indicates that the proposed maintenance policy may save maintenance costs over baseline plans. [ABSTRACT FROM AUTHOR]

The indicator “Full cost per production of BGN 100” is a key business indicator that characterises the efficiency of the operations of enterprises carrying out industrial activities as their principal business. This indicator is calculated as percentage ratio of full cost of production to the production value by net sales prices. The relevance of this indicator and the methods for its analysis is due to the following facts: 1) The impact of three direct factors on the dynamics of the full cost per production of BGN 100 may be identified, assessed and controlled: changes of the product range structure; changes of the full cost per product unit within the composition of sold products; changes of net sales prices of products. 2) The impact of expenses comprised in the full cost of production may be identified by classifying them on the basis of appropriate criteria. For example: with view of the expenses’ relation to and dependence on the volume of sold products, they may be classified as conditionally fixed and variable; classification of expenses by economic items: expenses on materials; expenses on staff, including wages and salaries and social security and health insurance expenses; expenses on amortisation and other expenses. Classification of expenses by types of activities: expenses for principal activity; expenses for sale of products and administrative expenses. 3) Efficiency may be analysed, assessed and controlled both by types of activities and by types of industrial enterprise’s expenses. The main source of information for the needs of the analysis of full cost per production of BGN 100 is the accounting information created in the enterprise. Data are contained in the synthetic, financial-resultative account “Sales revenue”. The object studied in this publication is the indicator “Full cost per production of BGN 100”, and its subject matter covers the direct factors affecting the change of actual versus basic full cost per production of BGN 100, as well as the methods for analysis and evaluation of such influence. The author’s objective is to suggest guidelines for improvement of the methods for analysis of the indicator “Full cost per production of BGN 100”. The analytical information so obtained is useful with view of the opportunities for being used in the process of making informed, proper, timely and efficient decisions for the management of cost of sold products and the efficiency of the operations. Furthermore, the full cost per production of BGN 100 indicator is directly related to the net sales revenue-based return (profitability of sales) – a summary indicator for the efficiency of the industrial enterprise’s business. This information is also useful with view of the fact that the factors affecting the dynamics of the full cost per production of BGN 100 are factors that influence the change of profitability of sales with the same value but with opposite signs. This is due to the economic nature of the two factors for efficiency of the enterprise’s operations mentioned above. [ABSTRACT FROM AUTHOR]

The article carries out a critical analysis of management information needs for information generation for operational and strategic management decisions. The problem of correct assessment of existing and future costs to substantiate the feasibility of the decisions is disclosed. The stages of formation of information on the value of variable and fixed costs associated with making managerial decisions are highlighted. The expediency of dividing fixed costs, depending on the duration of the period of validity of the decision, with which their occurrence is connected, has been substantiated. Recommendations for estimating costs in relation to specific products are given. Special attention is paid to the classification of costs into irreparable and avoidable costs, as well as to the division of the latter into risk categories based on the possible consequences of reducing or completely eliminating various costs. Time, the study analyzes the difficulties that arise in predicting future costs.

Wind farms have gained wide attention due to unlimited resources and clean energy. Considering that wind turbine systems are always in harsh conditions, subsystem failures could reduce the reliability of wind turbine systems. At present, the maintenance behaviors for wind turbine systems are various (e.g., corrective maintenance, preventive maintenance) when reliability is reduced below the threshold. Considering the maintenance cost and downtime, it is impossible to repair each component in a timely manner. One of the key problems is dividing components into maintenance groups to improve maintenance efficiency. In this paper, a grouping maintenance policy considering the variable cost (GMP-VC) is proposed to improve direct-drive permanent magnet (DPM) turbine systems. Grouping modes are proposed to fully consider the stated transition probability of turbine components and the variable cost of turbine systems. A maintenance model is formulated to select components as members of the group based on a RIM-VC index. An instance is given to verify the proposed GMP-VC method. The result indicates that the proposed maintenance policy may save maintenance costs over baseline plans.

The purpose of this study is to determine the main production cost using the full costing method. The full costing method is one of the methods used in determining the cost of production by taking into account all components of production costs, both fixed and variable costs so that the calculation results are more precise and detailed. This quantitative research was conducted in a group of Jipang cake craftsmen in Antajaya Village, Tanjung Sari District, Bogor Regency. The data processed in this study are primary data obtained from the source directly based on real data recorded during the practice or simulation of making Jipang cake at the research location and community service. Based on the calculation, the results of the production cost of Jipang cake based on the full costing method is Rp. 472.15 or rounded to Rp. 500 per pcs. This research is consistent with previous studies that the results of the production cost of Jipang cake based on the full costing method are higher than if using the variable costing method. The benefit is that the company can maximize its profitability and avoid losses because it has taken into account all production costs.

Given the accelerated technical and technological development in the field of agricultural production of the 21st century, which aims to increase production quantitatively, the quality of primary agricultural products is in many cases unfairly neglected. This has directly aroused consumer awareness of the inevitable transition to purchasing products from alternative production methods (self-produced "healthy food", organic food production). For these reasons, the consumer alternative is to switch to environmentally friendly and health-safe products obtained from agricultural production and to use them in the future. A very promising product of this kind in the Republic of Serbia is vermicompost. Vermicompost is widely used in primary agricultural production: fruits and vegetables, mushroom production, horticulture, nurseries, green areas, parks, green sports fields, and in all segments of organic plant production. The benefits that farmers have from using vermicompost are a prerequisite for this product to be marketed in Serbia. This paper describes the benefits for both vermicompost manufacturers and consumers and the wider community.

Pln company, which means a state-owned electricity company, in which this state-owned company has a meter product that helps the public to supply electricity, but in determining the selling price of the meter products orten experience problems because the selling price of the meter products often changes making customers often make complaints towards the company, for that the authors aim to examine the cost of goods sold in the company by using the variabel cost method, the study was conducted using a type of qualitative data to analyze accounting treatment and for the calculation of the author using quantitative data in the form of financial statements in order to calculate the calculation of cost of goods sold, after analysis by using the varibel cost method, the authors get the results under the calculation of variabel cost more profitable and not harming customers or costs that are not interested in calculating the cost of goods sold is the final result of the process of calculating the cost of goods sold of a postpaid meter product and a prepaid meter using the Variable cost method. There are 2 major groups in each sales process that will form the cost of goods sold report, namely production costs and non-production costs. PT. PLN (Persero) ULP Manado Selatan which is the object of research has a calculation of cost of goods in postpaid and prepaid meter products. In the calculation of the company's cost of goods sold is very high for the emphasis on the cost of products that cause very high cost problems, therefore according to the discussion to solve a problem in the calculation of cost of goods sold, the authors use the cost of goods sold calculation with the variable cost method. After recalculation using the variable cost method, the results obtained are lower than the calculation by the company, where the cost of selling postpaid and prepaid meters is lower, the difference is caused by excess loading of costs that should not be included in the cost of goods sold.

The present study has been carried out in South-Western and Central agro climatic regions of Punjab state for studying the cost-returns and marketing pattern of dairy and fish farming based integrated model. It was observed from the study that the net returns from crop farming was ` Rs.65,852 per farm per year, whereas the net returns on per acre basis were found to be ` Rs.32,328 per acre per year. Further, the net returns from dairy farming were found to be ` Rs. 4,928 per farm per year and ` Rs.8,822 per acre per year. From fish farming, net returns were observed to be ` Rs. 2, 47, 396 per farm per annum and ` Rs.84,725 per acre per year. Total profitability of the crop-dairy-fish farming integrated model was observed to be `Rs. 4,58,176 per farm per annum, and net returns per acre from this model were ` Rs. 53,030 per year. Hence, it may be inferred that dairy and fish farming are more profitable as compared to crops and when adopted in an integrated manner along with crops, can enhance the overall profitability of the farm by efficient utilisation of farm waste products and by-products. At the same time, there is need of creating awareness among the farmers regarding the importance of dairy and fish farming based integrated models, so that they can adopt these types of models for enhancing their income levels.

The present study has been carried out in three agro-climatic regions of Punjab state, i.e. Sub mountainous, Central and South-Western regions for examining the economics of different green fodder crops and importance of green fodder in enhancing the dairy profitability. The study consisted of a total sample size of 120 farmers growing green fodder crops and keeping dairy animals. It was observed from the study that the profitability from important green fodder crops based crop cycle is a little bit higher (bajra + berseem ` Rs.1,213) than the traditional wheat-paddy crop rotation (`Rs.49,005). It was found that proportion of green fodder in the cost of milk production was lower (12.12 per cent) if green fodder is home-produced compared to the market prices of green fodder (23.13 per cent). In this way, the expenditure on green fodder can be curtailed by about 13-14 per cent, which will curtail the overall cost of production of milk and enhance the productivity and profitability from milk production. A direct link between green fodder quantity and milk yield has been observed. Therefore, farmers need to motivated for enhancing the green fodder production for properly feeding the animals and further, they should try to increase the herd size so that higher profits from dairy farming can be realized.

The present study has been carried out in three agro-climatic regions of Punjab state, i.e. Sub mountainous, Central and South-Western regions for examining the economics of different green fodder crops and importance of green fodder in enhancing the dairy profitability. The study consisted of a total sample size of 120 farmers growing green fodder crops and keeping dairy animals. It was observed from the study that the profitability from important green fodder crops based crop cycle is a little bit higher (bajra + berseem 51,213) than the traditional wheat-paddy crop rotation ( 49,005). It was found that proportion of green fodder in the cost of milk production was lower (12.12 per cent) if green fodder is home-produced compared to the market prices of green fodder (23.13 per cent). In this way, the expenditure on green fodder can be curtailed by about 13-14 per cent, which will curtail the overall cost of production of milk and enhance the productivity and profitability from milk production. A direct link between green fodder quantity and milk yield has been observed. Therefore, farmers need to motivated for enhancing the green fodder production for properly feeding the animals and further, they should try to increase the herd size so that higher profits from dairy farming can be realized. [ABSTRACT FROM AUTHOR]

The present study has been carried out in South-Western and Central agro climatic regions of Punjab state for studying the cost-returns and marketing pattern of dairy and fish farming based integrated model. It was observed from the study that the net returns from crop farming was 1,65,852 per farm per year, whereas the net returns on per acre basis were found to be 32,328 per acre per year. Further, the net returns from dairy farming were found to be 44,928 per farm per year and 78,822 per acre per year. From fish farming, net returns were observed to be 2, 47, 396 per farm per annum and 84,725 per acre per year. Total profitability of the crop-dairy-fish farming integrated model was observed to be 4,58,176 per farm per annum, and net returns per acre from this model were 53,030 per year. Hence, it may be inferred that dairy and fish farming are more profitable as compared to crops and when adopted in an integrated manner along with crops, can enhance the overall profitability of the farm by efficient utilisation of farm waste products and byproducts. At the same time, there is need of creating awareness among the farmers regarding the importance of dairy and fish farming based integrated models, so that they can adopt these types of models for enhancing their income levels. [ABSTRACT FROM AUTHOR]

Indonesia poultry consumption has increased year by year, with the average positive growth rate of 4.6%. This situation can be a chance for both small and large scales of poultry farmers, considering that poultry consumption is increasing every year. The rate of poultry production in Gunung Sindur was correlated with the amount of the existing poultry farms. Romli Farm was a small scale poultry farm in Gunung Sindur, Bogor. This poultry farm, with no partnership, could independently survive amongst the many other existing farms. However, although the opportunities were wide open, this business was not always viable for the farmers because many of small-scale farmers could not be able either to increase the income or to carry on the business. This research aimed to study the income, financial feasibility (NPV, IRR, Net B/C Ratio, and PP), the BEP of Selling Price, and the BEP of Product in Romli Farm.

Break Even Analysis has wide application in most of the industries but its application so far is limited in hospital industry, this study attempts to perform break even analysis of both MRI and CT unit of a tertiary care hospital in North Eastern state of India, Sikkim. In this study the MRI machine was found to be underutilized with a utilization coefficient of 48%, whereas the CT machine utilization was acceptable with a utilization coefficient of 73%. In this study the MRI unit was incurring a loss of Rs 1837.39 per scan whereas the CT unit was making a profit of Rs 891 per scan. Moreover, the break-even point for MRI is found to be 203 scans per month, the current average scan per month was 138, similarly for CT the calculated break even point was 308 scans and the current average CT scans done were 550 scans per month. This study also uses the break-even selling price calculation to determine the price revision for MRI assuming that the number of MRI scans per month will remain 138 only and after doing the calculation it was found that the average selling price per MRI scan should be Rs 6231 i.e. an increase of Rs 1837 per scan from the existing average selling price of Rs 4394. However, revision of price should not be seen in isolation but together with the competitor’s prices, and anticipated reduction in cases because of price elasticity. [ABSTRACT FROM AUTHOR]