Types of industry are manifold, patterns used in the determination of the cost of production can also vary. Elements of the cost of production are raw materials, direct labor, and factory overhead. Value of raw materi...Types of industry are manifold, patterns used in the determination of the cost of production can also vary. Elements of the cost of production are raw materials, direct labor, and factory overhead. Value of raw materials used in aquaculture industry in particular needs to calculate the cost of feed consumed by fish, thus greatly affect the price of fish feed cost of production. The calculation of the value of raw materials in fish production cost element to consider is the calculation of the value of raw material components, namely, （1） biomass of harvestable fish as the basic multiplication cost of production per kilogram or per fish harvested fish; （2） the ratio of fish feed intake by the amount of fish produced or often called the Feed Conversion Ratio （FCR）; and （3） the average purchase price of feed on fish harvest period is used as the basis for calculating the cost of production as well. This research is applied research that uses data archive aquaculture companies. The results in the observed period, the value FCR is 0.80, which means to fish have been consumed as much as 0.80 kg of fish feed. Biomass of fish that are harvested at 47,399.95 kg or 1,869,647 individuals. The average purchase price of fish feed on the observation period amounted to IDR 4,855.79. So the price of raw materials contained in harvested fish in the observation period calculates the value of multiplying all the components of raw materials （i.e., IDR 184,131,362.57）. Method of calculating the cost of production companies is process method and charging method used is the full costing method.展开更多
This paper establishes a model for the production cost of iron and steel enterprise.The variation rule of the production cost versus the iron/steel ratio for two cases, namely,fixed steel production and a fixed amount...This paper establishes a model for the production cost of iron and steel enterprise.The variation rule of the production cost versus the iron/steel ratio for two cases, namely,fixed steel production and a fixed amount of molten iron,is analyzed,and the concept of a steel scrap threshold price is proposed.According to the analysis results,when the steel scrap unit price exceeds the steel scrap threshold price, an increase in the iron/steel ratio can reduce the production cost,and vice versa.When the gap between the steel scrap unit price and the steel scrap threshold price is relatively large, the impact of the iron/steel ratio on the production cost is more prominent.According to the calculation example,when steel production is fixed （284 358 t/month）and the steel scrap unit price is 263.2 yuan/t more than the steel scrap threshold price,an increase of 0.01 in the iron/steel ratio causes a monthly production cost reduction of approximately 750 000 yuan （2.63 yuan/t）.When the amount of molten iron is fixed （270 425 t/month）and the steel scrap unit price is 140.7 yuan/t more than the threshold price,an increase of 0.01 in the iron/steel ratio causes a monthly production cost reduction of approximately 430 000 yuan （1.5 yuan/t）.The results indicate that iron and steel enterprise should adjust the production strategy in time when the scrap price fluctuates, and then the production cost will be reduced.展开更多
The present study was designed to evaluate Dioscarea bulbifera flour as potential feed ingredient in broilers diets. For this purpose, 256-day-old Cobb 500 broiler chicks, were divided into 4 groups replicated 4 times...The present study was designed to evaluate Dioscarea bulbifera flour as potential feed ingredient in broilers diets. For this purpose, 256-day-old Cobb 500 broiler chicks, were divided into 4 groups replicated 4 times in a completely randomized design. A control ration (R0) containing maize as the main energy source was compared to three other rations in which 50%, 75% and 100% maize were substituted with Dioscarea bulbifera flour. The main results showed that, the increasing rate of Dioscarea bulbifera flour had no significant (p > 0.05) effect on the digestibility of feed components. Feed intake was higher with 50% and 75% Dioscarea bulbifera flour inclusion levels. As compared to the control ration, a significant (p < 0.05) drop in live weight and weight gain was recorded with 50% substitution while feed conversion ratio increased significantly with increasing level of Dioscarea bulbifera flour in the ration. Dioscarea bulbifera flour induced a linear and significant (p < 0.05) increase in the relative weight of the gizzard, liver and production cost. It was concluded that, substituting 50% maize with Dioscarea bulbifera flour could be a sustainable solution to palliate the growing inflation of maize as animal feed ingredient. However, the incorporation level of Dioscarea bulbifera as feed ingredient in substitution of maize must not exceed 50% at the risk of depreciating growth performance of broilers.展开更多
文摘Types of industry are manifold, patterns used in the determination of the cost of production can also vary. Elements of the cost of production are raw materials, direct labor, and factory overhead. Value of raw materials used in aquaculture industry in particular needs to calculate the cost of feed consumed by fish, thus greatly affect the price of fish feed cost of production. The calculation of the value of raw materials in fish production cost element to consider is the calculation of the value of raw material components, namely, （1） biomass of harvestable fish as the basic multiplication cost of production per kilogram or per fish harvested fish; （2） the ratio of fish feed intake by the amount of fish produced or often called the Feed Conversion Ratio （FCR）; and （3） the average purchase price of feed on fish harvest period is used as the basis for calculating the cost of production as well. This research is applied research that uses data archive aquaculture companies. The results in the observed period, the value FCR is 0.80, which means to fish have been consumed as much as 0.80 kg of fish feed. Biomass of fish that are harvested at 47,399.95 kg or 1,869,647 individuals. The average purchase price of fish feed on the observation period amounted to IDR 4,855.79. So the price of raw materials contained in harvested fish in the observation period calculates the value of multiplying all the components of raw materials （i.e., IDR 184,131,362.57）. Method of calculating the cost of production companies is process method and charging method used is the full costing method.
基金The National Key Technology R&D Program during the 12th Five-Year Plan Period(No.2012BAF10B05)
文摘This paper establishes a model for the production cost of iron and steel enterprise.The variation rule of the production cost versus the iron/steel ratio for two cases, namely,fixed steel production and a fixed amount of molten iron,is analyzed,and the concept of a steel scrap threshold price is proposed.According to the analysis results,when the steel scrap unit price exceeds the steel scrap threshold price, an increase in the iron/steel ratio can reduce the production cost,and vice versa.When the gap between the steel scrap unit price and the steel scrap threshold price is relatively large, the impact of the iron/steel ratio on the production cost is more prominent.According to the calculation example,when steel production is fixed （284 358 t/month）and the steel scrap unit price is 263.2 yuan/t more than the steel scrap threshold price,an increase of 0.01 in the iron/steel ratio causes a monthly production cost reduction of approximately 750 000 yuan （2.63 yuan/t）.When the amount of molten iron is fixed （270 425 t/month）and the steel scrap unit price is 140.7 yuan/t more than the threshold price,an increase of 0.01 in the iron/steel ratio causes a monthly production cost reduction of approximately 430 000 yuan （1.5 yuan/t）.The results indicate that iron and steel enterprise should adjust the production strategy in time when the scrap price fluctuates, and then the production cost will be reduced.
文摘The present study was designed to evaluate Dioscarea bulbifera flour as potential feed ingredient in broilers diets. For this purpose, 256-day-old Cobb 500 broiler chicks, were divided into 4 groups replicated 4 times in a completely randomized design. A control ration (R0) containing maize as the main energy source was compared to three other rations in which 50%, 75% and 100% maize were substituted with Dioscarea bulbifera flour. The main results showed that, the increasing rate of Dioscarea bulbifera flour had no significant (p > 0.05) effect on the digestibility of feed components. Feed intake was higher with 50% and 75% Dioscarea bulbifera flour inclusion levels. As compared to the control ration, a significant (p < 0.05) drop in live weight and weight gain was recorded with 50% substitution while feed conversion ratio increased significantly with increasing level of Dioscarea bulbifera flour in the ration. Dioscarea bulbifera flour induced a linear and significant (p < 0.05) increase in the relative weight of the gizzard, liver and production cost. It was concluded that, substituting 50% maize with Dioscarea bulbifera flour could be a sustainable solution to palliate the growing inflation of maize as animal feed ingredient. However, the incorporation level of Dioscarea bulbifera as feed ingredient in substitution of maize must not exceed 50% at the risk of depreciating growth performance of broilers.
