The major drawbacks of traditional approaches to product costing include lack of manufacturing knowledge, reliance on the detailed design description, poor cost function approximation and inability to update estimatio...The major drawbacks of traditional approaches to product costing include lack of manufacturing knowledge, reliance on the detailed design description, poor cost function approximation and inability to update estimation algorithms by using actual cost data. Adopting the Activity-Based Costing (ABC) concept and based on estimated processing time, this paper proposes a pragmatic approach to product costing. The approach involves two stages, namely the preparatory stage and the estimation stage. A case study conducted in a refrigerator company is reported.展开更多
Guangxi is the largest sugar producing area in China and shoulders heavy responsibilities for the development of China’s sugar industry.In recent years,China’s sugar industry has been greatly impacted by the foreign...Guangxi is the largest sugar producing area in China and shoulders heavy responsibilities for the development of China’s sugar industry.In recent years,China’s sugar industry has been greatly impacted by the foreign low-cost sugar industry,and the planting area of sugarcane has been declining.The development foundation of the sugar industry is the sugarcane seed industry.Under the impact of foreign low-price sugar,China’s sugarcane industry is under greater pressure for development,and the sugarcane seed industry shoulders more arduous responsibilities.In order to cope with international competition,the development of Guangxi’s sugarcane industry urgently needs to establish a development model oriented towards improved varieties,scale and mechanization of sugarcane,so as to promote the high-quality development of Guangxi’s sugarcane industry and effectively respond to the pressure of competition in the international sugarcane industry.展开更多
This study assessed the effectiveness of mitigation measures adopted to address the environmental effects of oil and gas industries from the perspective of compliance, cost of production, and community awareness. The ...This study assessed the effectiveness of mitigation measures adopted to address the environmental effects of oil and gas industries from the perspective of compliance, cost of production, and community awareness. The research applied a case study through multi-method-qualitative and quantitative approaches. The target population of 547,368 people involved people in Takoradi, Shama and Newtown communities. A sample size of </span><span style="font-family:Verdana;">150</span><span style="font-family:Verdana;"> was selected and categorised under 36% for Shama, 30% for Newtown and 34% for Takoradi. A combination of probability (simple random) and non-probability (cluster and convenience) sampling frames were used to access the respondents for the study. Data collection tools were limited to questionnaires and interview sessions. The descriptive statistics, Relative Importance Index (RII) and significance testing using a one-sample t-test module guided the analysis. Interview sessions were compiled into transcripts and later categorized into themes that directly reflected the patterns of the questions on the questionnaire. The conclusion rated major decisions in mitigating oil and gas impacts on the environment as first for conscious effort to package fuel and other chemicals in safe storages, followed by the use of best road systems to reduce the risk of accidents, then application of strict rules and regulations to curb impacts and lastly capacity building for participants in the oil and gas production industry. While significant measures have been adopted to mitigate the effects of oil and gas exploration, there remain challenges with effectiveness as a result of weakness in community involvement efforts, lack of motivation, weak laws and regulations and loss of respect. For effectiveness in reducing the challenges to mitigate the environmental impacts of the oil and gas production activity, policymakers, as well as the practitioners in the oil production industry, are advised to motivate people into buying into their policy to reduce such impacts.展开更多
Guangxi is the largest cane sugar production base in China,with more than 20 million sugar related personnel,and sugar related personnel account for about 50%of the total population in Guangxi.The development of cane ...Guangxi is the largest cane sugar production base in China,with more than 20 million sugar related personnel,and sugar related personnel account for about 50%of the total population in Guangxi.The development of cane sugar industry plays an important role in Guangxi and even the whole country.At present,there are still many difficulties and problems in Guangxi sugar industry,such as imperfect industrial chain,high industrial operation cost and weak comprehensive competitiveness.In this paper,by analyzing production cost of cane sugar,management cost,financial cost and cane consumption of sugar per ton in Guangxi,and starting from the problems in cane sugar production of Guangxi,development countermeasures of Guangxi sugar industry reducing cost and increasing efficiency under the new situation are put forward.展开更多
Agricultural inputs are necessities in a production process just as food is a necessity for human survival. Production comes with the use of inputs. The cultivation of maize in Cameroon is predominantly dominated by s...Agricultural inputs are necessities in a production process just as food is a necessity for human survival. Production comes with the use of inputs. The cultivation of maize in Cameroon is predominantly dominated by smallholder farmers who use traditional methods and face drudgery. The current production level of maize in the country is declining and to meet consumption requirements, huge quantities of the commodity are imported. This study questions the impacts of variable input costs on maize production. Inputs are building blocks of production costs;it is therefore important for maize farmers to be alerted on the effective use of farm inputs in order to obtain higher returns. Data were collected with the use of a structured questionnaire. They were analysed using descriptive statistics and OLS Regression techniques. Results show that on average per hectare, each maize farmer spends USD10.12 on seeds, USD28.90 on fertilizer, USD8.90 on labour, and USD13.28 on herbicides. The regression results show that estimated coefficients of unit costs of fertilizer, herbicides and labour were negative but insignificant while land and hybrid seeds were positive. Input subsidy is recommended as a policy instrument to lower prices paid by farmers.展开更多
Rice is one of the three major food crops in China.The change of its production cost is related to food security and farmers'income in China.This paper analyzes the changing trend of rice production cost in China ...Rice is one of the three major food crops in China.The change of its production cost is related to food security and farmers'income in China.This paper analyzes the changing trend of rice production cost in China from 2009 to 2019,analyzes the factors leading to the change from the aspects of land scale,labor force structure,agricultural science and technology level,etc.On this basis,this paper puts forward measures and suggestions to reduce rice production cost and improve farmers'income.展开更多
The aim of the present study was to estimate the production cost of dates of cv. Majhoul (<em>Phoenix dactylifera</em> L.) as part of the Moroccan strategy to develop the date palm sector, and to compare i...The aim of the present study was to estimate the production cost of dates of cv. Majhoul (<em>Phoenix dactylifera</em> L.) as part of the Moroccan strategy to develop the date palm sector, and to compare it to that reported in the main exporting regions. Data were collected through surveys of farmers and farm owners carried out in the “Meski Boudnib” extension zone during 2018 and 2019, as well as from studies performed by some governmental organizations. The surveys were conducted on 30 modern and productive date palm farms, managed in monoculture and equipped with localized irrigation systems. All fixed and variable costs were calculated. It was found, through our calculations, that the subsidies from the Moroccan government reduce the average investment cost of a modern date palm farm by 56%. It was also shown that the production cost of one ton of date fruits of cv. Majhoul in the extension zone “Meski Boudnib” (Morocco) is estimated at about 6060 MAD (US$ 634.5), out of which 28% represents the labor cost and 23% represents mineral and organic fertilization costs. The findings of the present study revealed that the production cost of one ton of cv. Majhoul dates in “Meski Boudnib” is lower than those reported in the Coachella Valley (20,189 MAD/ton;US$ 2114) and the Jordan Valley (10,536 MAD/ton;US$ 1103).展开更多
Tomatoes are one of the most popular and widely consumed vegetable crops worldwide. Egypt is characterized by its tomatoes production, whether for domestic use or export. Summer tomato farmers’ income has recently be...Tomatoes are one of the most popular and widely consumed vegetable crops worldwide. Egypt is characterized by its tomatoes production, whether for domestic use or export. Summer tomato farmers’ income has recently been reduced due to high production costs, particularly in new lands. As a result, the purpose of this research is to evaluate the economic efficiency of the elements used in summer tomato production in the Borg El-Arab area of Egypt as a new land. According to the findings, the summer tomato crop produced a reasonable profit for small-holding farmers in the study area. However, the elements are being used excessively in the production process, particularly seeds and fertilizers, resulting in increased production costs and failure to achieve economic efficiency of the elements used in the study area.展开更多
The objective of this work was to elaborate ceramic water filters from Kaolinite (Cameroon) clay for the elimination of suspended particles from domestic drinking water. In Sub-Sahara Africa and in Cameroon in particu...The objective of this work was to elaborate ceramic water filters from Kaolinite (Cameroon) clay for the elimination of suspended particles from domestic drinking water. In Sub-Sahara Africa and in Cameroon in particular health issues have been linked to the consummation of domestic tap water of high turbidity values both in the rural and urban areas. In order to remedy these problems, ceramic water pot filters have been elaborated in a pilot scale unit with aim of putting in place a unit production. The chemical composition, the thermogravimetric analysis (TGA) and differential scanning calorimetry (DSC) analyses of the raw materials (clay and rice husks) was determined. The crystal phases and scanning electron microscope of Wack clay was also determined. The ceramic pot filter membranes were fabricated from the formulations 70/20/10 of clay/porogen/chamotte respectively with the particle size of the raw material less than or equal to 500 μm. The formulated ceramic pot filters were then sintered at 900˚C in a furnace. These ceramic pot filters were characterized by determining their porosity, withdrawal percentages, water permeability, mechanical and chemical resistance. The study of the efficiency consisted in evaluating the retention rate and permeate flux with respect to time (days) with synthetic water suspensions of turbidity 100 NTU and particle size of 2 μm. The ceramic pot filters were made aiming at studying the efficiency after physical defouling of filters. Physical defouling consisted in brushing the inner surface of the ceramic pot filters with water and drying them at ambient temperature after being used for 11 days and reusing them under the same initial conditions. The produced ceramic pot filter had a volume of 4 L, an average porosity of 36.15%, shrinkage in mass or withdrawal percentage of 18.23%, a water permeability of 59.6 × 10<sup>3</sup> L∙h<sup>−2</sup>∙m<sup>−</sup><sup>2</sup>, mechanical resistance of 6.8 MPa and corrosion resistance of 1.6% in acidic medium and 0.8% in alkaline medium. The evaluation of the retention efficiency reveals that the retention rate of 99.9% was obtained from the 9<sup>th</sup> day of filtration reducing the turbidity value from 100 NTU to less than 0.1 NTU. From the filtration test carried out during the 11 consecutive days, the flow rate varied between 1.46 L∙h<sup>−1</sup> to 2.63 L∙h<sup>−1</sup>. Similar results of retention and flow rate were obtained after physical defouling of the ceramic pot filter membranes and re-using for 11 consecutive days, showing the efficiency of the ceramic pot filter membranes in eliminating suspended particles from drinking water. Cost evaluation for the production unit reveals a total cost of production for 50 ceramic pot filters of 1593.6 USD consisting of fixed assets and variable assets. An estimated selling price of 3.3 USD was obtained which is affordable for both the urban and rural population in Cameroon and in sub-Saharan Africa.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
The objective of this work was to elaborate ceramic water filters from Kaolinite (Cameroon) clay for the elimination of suspended particles from domestic drinking water. In Sub-Sahara Africa and in Cameroon in particu...The objective of this work was to elaborate ceramic water filters from Kaolinite (Cameroon) clay for the elimination of suspended particles from domestic drinking water. In Sub-Sahara Africa and in Cameroon in particular health issues have been linked to the consummation of domestic tap water of high turbidity values both in the rural and urban areas. In order to remedy these problems, ceramic water pot filters have been elaborated in a pilot scale unit with aim of putting in place a unit production. The chemical composition, the thermogravimetric analysis (TGA) and differential scanning calorimetry (DSC) analyses of the raw materials (clay and rice husks) was determined. The crystal phases and scanning electron microscope of Wack clay was also determined. The ceramic pot filter membranes were fabricated from the formulations 70/20/10 of clay/porogen/chamotte respectively with the particle size of the raw material less than or equal to 500 μm. The formulated ceramic pot filters were then sintered at 900˚C in a furnace. These ceramic pot filters were characterized by determining their porosity, withdrawal percentages, water permeability, mechanical and chemical resistance. The study of the efficiency consisted in evaluating the retention rate and permeate flux with respect to time (days) with synthetic water suspensions of turbidity 100 NTU and particle size of 2 μm. The ceramic pot filters were made aiming at studying the efficiency after physical defouling of filters. Physical defouling consisted in brushing the inner surface of the ceramic pot filters with water and drying them at ambient temperature after being used for 11 days and reusing them under the same initial conditions. The produced ceramic pot filter had a volume of 4 L, an average porosity of 36.15%, shrinkage in mass or withdrawal percentage of 18.23%, a water permeability of 59.6 × 10<sup>3</sup> L∙h<sup>−2</sup>∙m<sup>−</sup><sup>2</sup>, mechanical resistance of 6.8 MPa and corrosion resistance of 1.6% in acidic medium and 0.8% in alkaline medium. The evaluation of the retention efficiency reveals that the retention rate of 99.9% was obtained from the 9<sup>th</sup> day of filtration reducing the turbidity value from 100 NTU to less than 0.1 NTU. From the filtration test carried out during the 11 consecutive days, the flow rate varied between 1.46 L∙h<sup>−1</sup> to 2.63 L∙h<sup>−1</sup>. Similar results of retention and flow rate were obtained after physical defouling of the ceramic pot filter membranes and re-using for 11 consecutive days, showing the efficiency of the ceramic pot filter membranes in eliminating suspended particles from drinking water. Cost evaluation for the production unit reveals a total cost of production for 50 ceramic pot filters of 1593.6 USD consisting of fixed assets and variable assets. An estimated selling price of 3.3 USD was obtained which is affordable for both the urban and rural population in Cameroon and in sub-Saharan Africa.展开更多
Environment pollution is one of the major threats to today’s world and researchers say most of the pollution comes from the washing industry.So,the study aims to find out an alternative way to the existing chemical w...Environment pollution is one of the major threats to today’s world and researchers say most of the pollution comes from the washing industry.So,the study aims to find out an alternative way to the existing chemical wash process of the washing industry to save the environment.To conduct this study,one knit washing factory has been selected that has eco-friendly wash facilities.The eco-friendly wash process samples have been developed and finally show the comparison in respect of time,per day production and test result to the conventional chemical wash processes along with the impact of production cost on the garment.For all eco-friendly process,it has been found that water consumptions are too less in comparison with conventional process potentials which is partially related to Sustainable Development Goals 13(Climate Action).This study might help to find out a new era of doing washed knitted product business without polluting the environment.展开更多
This paper aimed to identify the washing defects of denim garments and the remedies for these washing defects of denim garments in Bangladesh.The other purpose of this paper is to explain how such errors are related t...This paper aimed to identify the washing defects of denim garments and the remedies for these washing defects of denim garments in Bangladesh.The other purpose of this paper is to explain how such errors are related to the waste,production,and production costs of denim clothing.It also provides a statistical review of the denim sector in Bangladesh as compared to other countries.This paper is conveyed based on theoretical and statistical.It appears washing defects of denim garment,and their remedial actions and reveals the effect of washing defects on wastage,production,and production cost of denim garments.This research paper shows more washing defects of denim garments in Bangladesh.The statistical review displays that Bangladesh is exporting denim products nearly 200 million pieces every year over the world and ranks as the second-largest denim garments exporter after China.By studying this paper,the manufacturer of denim garments in Bangladesh and other countries will be conscious of these defects and able to minimize these defects that will help improve the economy all over the world.展开更多
Roselle calyces(RC)are a major crop for export and used to make a common drink in Egypt.Dried RC are commercially available and appreciated to obtain concentrated extracts which might be used in the food and pharmaceu...Roselle calyces(RC)are a major crop for export and used to make a common drink in Egypt.Dried RC are commercially available and appreciated to obtain concentrated extracts which might be used in the food and pharmaceutical industries for color and heath benefits.The objective of this research was to determine the chemical and the sensory properties of cupcakes formulated with Roselle calyces extract(RCE).Proximate analysis,anthocyanins,ascorbic acid,titrable acidity,%retaining of anthocyanins,color and sensory evaluations were done.RC cupcakes had high sensory scores(P<0.05)compared to control cupcakes.The parameter a*was significantly red in the RC cupcakes compared to control cupcakes along with 77%retaining of anthocyanins.The consumption of 100 g of the RC cupcakes would provide 465 mg/100 g dry matter anthocyanin that is more than 2 folds of the minimum average of the daily intake of anthocyanins for Americans,along∼1/3 of the daily dietary fiber intake to achieve fiber adequacy according to the Scientific Advisory Committee on Nutrition.RC cupcake can be a functional food and would have a“clean”label with cost effective advantage.展开更多
<span style="font-family:Verdana;">This study investigates the economic benefits of energy efficiency to petroleum refineries regarding Tema Oil Refinery (TOR), Ghana. The study explores lessons relati...<span style="font-family:Verdana;">This study investigates the economic benefits of energy efficiency to petroleum refineries regarding Tema Oil Refinery (TOR), Ghana. The study explores lessons relating to the cost of production, energy recovery levels and economic fortunes of the refinery activities and designs a conceptual framework for improving the energy efficiency of Tema Oil Refinery (TOR). The study adopted a descriptive design using a quantitative approach to provide a statistical background to investigate the economic benefits of energy efficiency. A sample of 84 was adopted for study from a staff population of 520 working at Tema Oil refinery. In addition to primary data, secondary data on energy supply and consumption values from 2008 to 2019 was gathered. For the primary survey, 84 respondents were sampled from TOR and a structured questionnaire was used to retrieve information. A correlation analysis at P < 0.05 was conducted to test the relationship and significance of energy efficiency and economic benefits to the refinery. The study concludes that there is a linear trend between energy production (supply) and energy consumption. The energy generated in the entire economy of Ghana far exceeds the amount of energy consumed thus raising issues of waste or excesses that calls for better policies and management plan to improve EE. The study also identified that issues of lost energy are critical to the operations of the petroleum industry as the situation is compounded by the inability of the refineries to explore better ways to reduce and manage the waste. The study concludes that a significant and positive correlation between energy efficiency and the economic fortunes of Tema Oil Refinery is necessary for its economic fortunes. The supply of energy should have equivalence to the public consumption of energy.展开更多
The authors performed economic assessment of producing biodiesel at pilot scale using used cooking oil as feed-oil in a Bio-Pro 380 EX biodiesel reactor. The overall results suggest that the biodiesel production using...The authors performed economic assessment of producing biodiesel at pilot scale using used cooking oil as feed-oil in a Bio-Pro 380 EX biodiesel reactor. The overall results suggest that the biodiesel production using used cooking oil is a viable project even at large or medium scale. The payback period for producing biodiesel at a pilot scale of 31,320 liters per year was 1.5 years, which was 1 month longer than the payback period for a large plant capacity of 66,000 liters per year. The study demonstrated that the unit selling price and unit production cost are sensitive to the economic feasibility of biodiesel production, since price variations of BWP 1 result in at least a 13% increase and 12% decrease in profit, respectively. The study further revealed that feed-oil (used cooking oil) was the most expensive among all the inputs accounting for 61%, followed by methanol and direct labour with 19% and 13% respectively. The overall energy recorded to produce approximately 360 liters of biodiesel contributed to 2% only, suggesting that Bio-Pro 380 EX biodiesel reactor is relatively a low energy intensity processor. The situation is suitable for the promotion of biodiesel particularly in countries where initiatives to stimulate the development of biofuels are at its infant stage Botswana included.展开更多
Based on the investigation of the amount of labor used in each production link of flue-cured tobacco planting in Liuyang since 1989,and through the analysis of the changes of labor-related factors,it is concluded that...Based on the investigation of the amount of labor used in each production link of flue-cured tobacco planting in Liuyang since 1989,and through the analysis of the changes of labor-related factors,it is concluded that the amount of labor used in tobacco planting in Liuyang experienced a significant increase and relatively stable stage in the early 1990s,and it has been declining continuously since the beginning of the 21st century;the change of flue-cured tobacco planting technology mode,as well as mechanized,large-scale and specialized production are the main factors that affect the change of the amount of labor used in flue-cured tobacco planting in Liuyang.Based on the method of changing the technical model to reduce amount of labor used,the types of labor used for planting of flue-cured tobacco can be divided into the following types:reducing the amount of labor by technical methods;reducing the amount of labor by making use of weather;reducing the amount of labor by using drugs;reducing the amount of labor used at the cost of reducing the technical implementation standards of a certain production link.The change of labor used in flue-cured tobacco planting is not only related to the cost and price factors,but also related to the profound social and economic background.In the future,reducing labor and cost is the trend of flue-cured tobacco production,and mechanization,large-scale and specialized production are the main development direction of flue-cured tobacco production,but under the condition that flue-cured tobacco production is still dominated by manual operation,maintaining a certain amount of labor is still the basis for maintaining high quality of flue-cured tobacco planting at present.展开更多
Hydrothermal carbonization(HTC)technologies for producing value-added carbonaceous material(hydrochar)from coal waste and sewage sludge(SS)waste might be a long-term recycling strategy for hydrogen storage application...Hydrothermal carbonization(HTC)technologies for producing value-added carbonaceous material(hydrochar)from coal waste and sewage sludge(SS)waste might be a long-term recycling strategy for hydrogen storage applications,cutting disposal costs and solving waste disposal difficulties.In this study,hydrochars(HC)with high carbon content were produced using a combination of optimal HTC(HTC and Co-HTC)and chemical activation of coal tailings(CT),coal slurry(CS),and a mixture of coal discard and sewage sludge(CB).At 850℃and 800℃,respectively,with a KOH/HC ratio of 4:1 and a residence time of 135 min,activated carbons(ACs)with the highest Brunauer–Emmett–Teller specific surface(S_(BET))of 2299.25 m^(2)g^(−1)and 2243.57 m^(2)g^(−1)were obtained.The hydrogen adsorption capability of the produced ACs was further studied using gas adsorption isotherms at 77 K.At 35 bars,the values of hydrogen adsorbed onto AC-HCT(AC obtained from HTC of CT),AC-HCS(AC obtained from HTC of CS),and AC-HCB(AC obtained from HTC of the blending of coal discard(CD)and SS)were approximately 6.12%,6.8%,and 6.57%in weight,respectively.Furthermore,the cost of producing synthetic ACs for hydrogen storage is equivalent to the cost of commercial carbons.Furthermore,the high proportion of carbon retained(>70%)in ACs synthesized by HTC from CD and SS precursors should restrict their potential carbon emissions.展开更多
The effect of a machine feeding rate(FR;1,1.5 and 2 Mg/h)and/or three levels of selected fineness degree(FD;3,5 and 7 mm)on machine performance,pellet physical parameters,required energy and production cost of three m...The effect of a machine feeding rate(FR;1,1.5 and 2 Mg/h)and/or three levels of selected fineness degree(FD;3,5 and 7 mm)on machine performance,pellet physical parameters,required energy and production cost of three main types of broilers diets were examined in this experiment.The examined broiler diets were formulated to meet the Ross 308 strain requirements.A complete factorial design(3×3×3)was used to identify the effects of studied factors on the pellet mill machine and pellet production.The obtained results indicated that the pellet mill productivity significantly(p˂0.001)improved through increased pellet mill feeding rate level.In addition,the machine pelleting efficiency was found to be significantly affected by all studied variables and their interactions.While the total power consumption of the machine showed no variations under the impact of the tested factors or with any of their combinations.Regarding the pellet physical quality indices,all broiler diets with all selected FD and lower FR had the maximum durability and bulk density levels.Furthermore,lower feeding rates were associated with higher hardness degrees.The lowest production costs were substantially correlated with high FR and intermediate FD(5 mm).Furthermore,production costs were determined to be reduced in finisher broiler diets under different feeding rates.Moreover,manufacturing costs of finisher broiler meals were observed to decrease in several feeding rates.Overall,these findings indicate the capabilities of producing high-quality pellets and reducing the needed production costs by optimizing feeding rates to 2 Mg/h and 2 mm fineness in broiler diets.展开更多
This paper uses dynamic programming principle and network graph method to deal with optimal design for the reliability of a mechanical system considering production cost.
基金National 863High-Tech Scheme of China and Kelong Electronics Ltd( No.863-51 1 -984 5-0 0 9863- 51 1 -91 0 -4 0 2 )
文摘The major drawbacks of traditional approaches to product costing include lack of manufacturing knowledge, reliance on the detailed design description, poor cost function approximation and inability to update estimation algorithms by using actual cost data. Adopting the Activity-Based Costing (ABC) concept and based on estimated processing time, this paper proposes a pragmatic approach to product costing. The approach involves two stages, namely the preparatory stage and the estimation stage. A case study conducted in a refrigerator company is reported.
基金Supported by Special Project for Chairman Academician Advisor of Guangxi Zhuang Autonomous Region(ZH040040)Special Project for Central Leading Local Science and Technology Development(Gui Ke ZY19183007)
文摘Guangxi is the largest sugar producing area in China and shoulders heavy responsibilities for the development of China’s sugar industry.In recent years,China’s sugar industry has been greatly impacted by the foreign low-cost sugar industry,and the planting area of sugarcane has been declining.The development foundation of the sugar industry is the sugarcane seed industry.Under the impact of foreign low-price sugar,China’s sugarcane industry is under greater pressure for development,and the sugarcane seed industry shoulders more arduous responsibilities.In order to cope with international competition,the development of Guangxi’s sugarcane industry urgently needs to establish a development model oriented towards improved varieties,scale and mechanization of sugarcane,so as to promote the high-quality development of Guangxi’s sugarcane industry and effectively respond to the pressure of competition in the international sugarcane industry.
文摘This study assessed the effectiveness of mitigation measures adopted to address the environmental effects of oil and gas industries from the perspective of compliance, cost of production, and community awareness. The research applied a case study through multi-method-qualitative and quantitative approaches. The target population of 547,368 people involved people in Takoradi, Shama and Newtown communities. A sample size of </span><span style="font-family:Verdana;">150</span><span style="font-family:Verdana;"> was selected and categorised under 36% for Shama, 30% for Newtown and 34% for Takoradi. A combination of probability (simple random) and non-probability (cluster and convenience) sampling frames were used to access the respondents for the study. Data collection tools were limited to questionnaires and interview sessions. The descriptive statistics, Relative Importance Index (RII) and significance testing using a one-sample t-test module guided the analysis. Interview sessions were compiled into transcripts and later categorized into themes that directly reflected the patterns of the questions on the questionnaire. The conclusion rated major decisions in mitigating oil and gas impacts on the environment as first for conscious effort to package fuel and other chemicals in safe storages, followed by the use of best road systems to reduce the risk of accidents, then application of strict rules and regulations to curb impacts and lastly capacity building for participants in the oil and gas production industry. While significant measures have been adopted to mitigate the effects of oil and gas exploration, there remain challenges with effectiveness as a result of weakness in community involvement efforts, lack of motivation, weak laws and regulations and loss of respect. For effectiveness in reducing the challenges to mitigate the environmental impacts of the oil and gas production activity, policymakers, as well as the practitioners in the oil production industry, are advised to motivate people into buying into their policy to reduce such impacts.
基金Supported by Special Project of Central Government Guiding Local Science and Technology Development(Guike ZY19183007)。
文摘Guangxi is the largest cane sugar production base in China,with more than 20 million sugar related personnel,and sugar related personnel account for about 50%of the total population in Guangxi.The development of cane sugar industry plays an important role in Guangxi and even the whole country.At present,there are still many difficulties and problems in Guangxi sugar industry,such as imperfect industrial chain,high industrial operation cost and weak comprehensive competitiveness.In this paper,by analyzing production cost of cane sugar,management cost,financial cost and cane consumption of sugar per ton in Guangxi,and starting from the problems in cane sugar production of Guangxi,development countermeasures of Guangxi sugar industry reducing cost and increasing efficiency under the new situation are put forward.
文摘Agricultural inputs are necessities in a production process just as food is a necessity for human survival. Production comes with the use of inputs. The cultivation of maize in Cameroon is predominantly dominated by smallholder farmers who use traditional methods and face drudgery. The current production level of maize in the country is declining and to meet consumption requirements, huge quantities of the commodity are imported. This study questions the impacts of variable input costs on maize production. Inputs are building blocks of production costs;it is therefore important for maize farmers to be alerted on the effective use of farm inputs in order to obtain higher returns. Data were collected with the use of a structured questionnaire. They were analysed using descriptive statistics and OLS Regression techniques. Results show that on average per hectare, each maize farmer spends USD10.12 on seeds, USD28.90 on fertilizer, USD8.90 on labour, and USD13.28 on herbicides. The regression results show that estimated coefficients of unit costs of fertilizer, herbicides and labour were negative but insignificant while land and hybrid seeds were positive. Input subsidy is recommended as a policy instrument to lower prices paid by farmers.
文摘Rice is one of the three major food crops in China.The change of its production cost is related to food security and farmers'income in China.This paper analyzes the changing trend of rice production cost in China from 2009 to 2019,analyzes the factors leading to the change from the aspects of land scale,labor force structure,agricultural science and technology level,etc.On this basis,this paper puts forward measures and suggestions to reduce rice production cost and improve farmers'income.
文摘The aim of the present study was to estimate the production cost of dates of cv. Majhoul (<em>Phoenix dactylifera</em> L.) as part of the Moroccan strategy to develop the date palm sector, and to compare it to that reported in the main exporting regions. Data were collected through surveys of farmers and farm owners carried out in the “Meski Boudnib” extension zone during 2018 and 2019, as well as from studies performed by some governmental organizations. The surveys were conducted on 30 modern and productive date palm farms, managed in monoculture and equipped with localized irrigation systems. All fixed and variable costs were calculated. It was found, through our calculations, that the subsidies from the Moroccan government reduce the average investment cost of a modern date palm farm by 56%. It was also shown that the production cost of one ton of date fruits of cv. Majhoul in the extension zone “Meski Boudnib” (Morocco) is estimated at about 6060 MAD (US$ 634.5), out of which 28% represents the labor cost and 23% represents mineral and organic fertilization costs. The findings of the present study revealed that the production cost of one ton of cv. Majhoul dates in “Meski Boudnib” is lower than those reported in the Coachella Valley (20,189 MAD/ton;US$ 2114) and the Jordan Valley (10,536 MAD/ton;US$ 1103).
文摘Tomatoes are one of the most popular and widely consumed vegetable crops worldwide. Egypt is characterized by its tomatoes production, whether for domestic use or export. Summer tomato farmers’ income has recently been reduced due to high production costs, particularly in new lands. As a result, the purpose of this research is to evaluate the economic efficiency of the elements used in summer tomato production in the Borg El-Arab area of Egypt as a new land. According to the findings, the summer tomato crop produced a reasonable profit for small-holding farmers in the study area. However, the elements are being used excessively in the production process, particularly seeds and fertilizers, resulting in increased production costs and failure to achieve economic efficiency of the elements used in the study area.
文摘The objective of this work was to elaborate ceramic water filters from Kaolinite (Cameroon) clay for the elimination of suspended particles from domestic drinking water. In Sub-Sahara Africa and in Cameroon in particular health issues have been linked to the consummation of domestic tap water of high turbidity values both in the rural and urban areas. In order to remedy these problems, ceramic water pot filters have been elaborated in a pilot scale unit with aim of putting in place a unit production. The chemical composition, the thermogravimetric analysis (TGA) and differential scanning calorimetry (DSC) analyses of the raw materials (clay and rice husks) was determined. The crystal phases and scanning electron microscope of Wack clay was also determined. The ceramic pot filter membranes were fabricated from the formulations 70/20/10 of clay/porogen/chamotte respectively with the particle size of the raw material less than or equal to 500 μm. The formulated ceramic pot filters were then sintered at 900˚C in a furnace. These ceramic pot filters were characterized by determining their porosity, withdrawal percentages, water permeability, mechanical and chemical resistance. The study of the efficiency consisted in evaluating the retention rate and permeate flux with respect to time (days) with synthetic water suspensions of turbidity 100 NTU and particle size of 2 μm. The ceramic pot filters were made aiming at studying the efficiency after physical defouling of filters. Physical defouling consisted in brushing the inner surface of the ceramic pot filters with water and drying them at ambient temperature after being used for 11 days and reusing them under the same initial conditions. The produced ceramic pot filter had a volume of 4 L, an average porosity of 36.15%, shrinkage in mass or withdrawal percentage of 18.23%, a water permeability of 59.6 × 10<sup>3</sup> L∙h<sup>−2</sup>∙m<sup>−</sup><sup>2</sup>, mechanical resistance of 6.8 MPa and corrosion resistance of 1.6% in acidic medium and 0.8% in alkaline medium. The evaluation of the retention efficiency reveals that the retention rate of 99.9% was obtained from the 9<sup>th</sup> day of filtration reducing the turbidity value from 100 NTU to less than 0.1 NTU. From the filtration test carried out during the 11 consecutive days, the flow rate varied between 1.46 L∙h<sup>−1</sup> to 2.63 L∙h<sup>−1</sup>. Similar results of retention and flow rate were obtained after physical defouling of the ceramic pot filter membranes and re-using for 11 consecutive days, showing the efficiency of the ceramic pot filter membranes in eliminating suspended particles from drinking water. Cost evaluation for the production unit reveals a total cost of production for 50 ceramic pot filters of 1593.6 USD consisting of fixed assets and variable assets. An estimated selling price of 3.3 USD was obtained which is affordable for both the urban and rural population in Cameroon and in sub-Saharan Africa.
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.
文摘The objective of this work was to elaborate ceramic water filters from Kaolinite (Cameroon) clay for the elimination of suspended particles from domestic drinking water. In Sub-Sahara Africa and in Cameroon in particular health issues have been linked to the consummation of domestic tap water of high turbidity values both in the rural and urban areas. In order to remedy these problems, ceramic water pot filters have been elaborated in a pilot scale unit with aim of putting in place a unit production. The chemical composition, the thermogravimetric analysis (TGA) and differential scanning calorimetry (DSC) analyses of the raw materials (clay and rice husks) was determined. The crystal phases and scanning electron microscope of Wack clay was also determined. The ceramic pot filter membranes were fabricated from the formulations 70/20/10 of clay/porogen/chamotte respectively with the particle size of the raw material less than or equal to 500 μm. The formulated ceramic pot filters were then sintered at 900˚C in a furnace. These ceramic pot filters were characterized by determining their porosity, withdrawal percentages, water permeability, mechanical and chemical resistance. The study of the efficiency consisted in evaluating the retention rate and permeate flux with respect to time (days) with synthetic water suspensions of turbidity 100 NTU and particle size of 2 μm. The ceramic pot filters were made aiming at studying the efficiency after physical defouling of filters. Physical defouling consisted in brushing the inner surface of the ceramic pot filters with water and drying them at ambient temperature after being used for 11 days and reusing them under the same initial conditions. The produced ceramic pot filter had a volume of 4 L, an average porosity of 36.15%, shrinkage in mass or withdrawal percentage of 18.23%, a water permeability of 59.6 × 10<sup>3</sup> L∙h<sup>−2</sup>∙m<sup>−</sup><sup>2</sup>, mechanical resistance of 6.8 MPa and corrosion resistance of 1.6% in acidic medium and 0.8% in alkaline medium. The evaluation of the retention efficiency reveals that the retention rate of 99.9% was obtained from the 9<sup>th</sup> day of filtration reducing the turbidity value from 100 NTU to less than 0.1 NTU. From the filtration test carried out during the 11 consecutive days, the flow rate varied between 1.46 L∙h<sup>−1</sup> to 2.63 L∙h<sup>−1</sup>. Similar results of retention and flow rate were obtained after physical defouling of the ceramic pot filter membranes and re-using for 11 consecutive days, showing the efficiency of the ceramic pot filter membranes in eliminating suspended particles from drinking water. Cost evaluation for the production unit reveals a total cost of production for 50 ceramic pot filters of 1593.6 USD consisting of fixed assets and variable assets. An estimated selling price of 3.3 USD was obtained which is affordable for both the urban and rural population in Cameroon and in sub-Saharan Africa.
文摘Environment pollution is one of the major threats to today’s world and researchers say most of the pollution comes from the washing industry.So,the study aims to find out an alternative way to the existing chemical wash process of the washing industry to save the environment.To conduct this study,one knit washing factory has been selected that has eco-friendly wash facilities.The eco-friendly wash process samples have been developed and finally show the comparison in respect of time,per day production and test result to the conventional chemical wash processes along with the impact of production cost on the garment.For all eco-friendly process,it has been found that water consumptions are too less in comparison with conventional process potentials which is partially related to Sustainable Development Goals 13(Climate Action).This study might help to find out a new era of doing washed knitted product business without polluting the environment.
文摘This paper aimed to identify the washing defects of denim garments and the remedies for these washing defects of denim garments in Bangladesh.The other purpose of this paper is to explain how such errors are related to the waste,production,and production costs of denim clothing.It also provides a statistical review of the denim sector in Bangladesh as compared to other countries.This paper is conveyed based on theoretical and statistical.It appears washing defects of denim garment,and their remedial actions and reveals the effect of washing defects on wastage,production,and production cost of denim garments.This research paper shows more washing defects of denim garments in Bangladesh.The statistical review displays that Bangladesh is exporting denim products nearly 200 million pieces every year over the world and ranks as the second-largest denim garments exporter after China.By studying this paper,the manufacturer of denim garments in Bangladesh and other countries will be conscious of these defects and able to minimize these defects that will help improve the economy all over the world.
文摘Roselle calyces(RC)are a major crop for export and used to make a common drink in Egypt.Dried RC are commercially available and appreciated to obtain concentrated extracts which might be used in the food and pharmaceutical industries for color and heath benefits.The objective of this research was to determine the chemical and the sensory properties of cupcakes formulated with Roselle calyces extract(RCE).Proximate analysis,anthocyanins,ascorbic acid,titrable acidity,%retaining of anthocyanins,color and sensory evaluations were done.RC cupcakes had high sensory scores(P<0.05)compared to control cupcakes.The parameter a*was significantly red in the RC cupcakes compared to control cupcakes along with 77%retaining of anthocyanins.The consumption of 100 g of the RC cupcakes would provide 465 mg/100 g dry matter anthocyanin that is more than 2 folds of the minimum average of the daily intake of anthocyanins for Americans,along∼1/3 of the daily dietary fiber intake to achieve fiber adequacy according to the Scientific Advisory Committee on Nutrition.RC cupcake can be a functional food and would have a“clean”label with cost effective advantage.
文摘<span style="font-family:Verdana;">This study investigates the economic benefits of energy efficiency to petroleum refineries regarding Tema Oil Refinery (TOR), Ghana. The study explores lessons relating to the cost of production, energy recovery levels and economic fortunes of the refinery activities and designs a conceptual framework for improving the energy efficiency of Tema Oil Refinery (TOR). The study adopted a descriptive design using a quantitative approach to provide a statistical background to investigate the economic benefits of energy efficiency. A sample of 84 was adopted for study from a staff population of 520 working at Tema Oil refinery. In addition to primary data, secondary data on energy supply and consumption values from 2008 to 2019 was gathered. For the primary survey, 84 respondents were sampled from TOR and a structured questionnaire was used to retrieve information. A correlation analysis at P < 0.05 was conducted to test the relationship and significance of energy efficiency and economic benefits to the refinery. The study concludes that there is a linear trend between energy production (supply) and energy consumption. The energy generated in the entire economy of Ghana far exceeds the amount of energy consumed thus raising issues of waste or excesses that calls for better policies and management plan to improve EE. The study also identified that issues of lost energy are critical to the operations of the petroleum industry as the situation is compounded by the inability of the refineries to explore better ways to reduce and manage the waste. The study concludes that a significant and positive correlation between energy efficiency and the economic fortunes of Tema Oil Refinery is necessary for its economic fortunes. The supply of energy should have equivalence to the public consumption of energy.
文摘The authors performed economic assessment of producing biodiesel at pilot scale using used cooking oil as feed-oil in a Bio-Pro 380 EX biodiesel reactor. The overall results suggest that the biodiesel production using used cooking oil is a viable project even at large or medium scale. The payback period for producing biodiesel at a pilot scale of 31,320 liters per year was 1.5 years, which was 1 month longer than the payback period for a large plant capacity of 66,000 liters per year. The study demonstrated that the unit selling price and unit production cost are sensitive to the economic feasibility of biodiesel production, since price variations of BWP 1 result in at least a 13% increase and 12% decrease in profit, respectively. The study further revealed that feed-oil (used cooking oil) was the most expensive among all the inputs accounting for 61%, followed by methanol and direct labour with 19% and 13% respectively. The overall energy recorded to produce approximately 360 liters of biodiesel contributed to 2% only, suggesting that Bio-Pro 380 EX biodiesel reactor is relatively a low energy intensity processor. The situation is suitable for the promotion of biodiesel particularly in countries where initiatives to stimulate the development of biofuels are at its infant stage Botswana included.
文摘Based on the investigation of the amount of labor used in each production link of flue-cured tobacco planting in Liuyang since 1989,and through the analysis of the changes of labor-related factors,it is concluded that the amount of labor used in tobacco planting in Liuyang experienced a significant increase and relatively stable stage in the early 1990s,and it has been declining continuously since the beginning of the 21st century;the change of flue-cured tobacco planting technology mode,as well as mechanized,large-scale and specialized production are the main factors that affect the change of the amount of labor used in flue-cured tobacco planting in Liuyang.Based on the method of changing the technical model to reduce amount of labor used,the types of labor used for planting of flue-cured tobacco can be divided into the following types:reducing the amount of labor by technical methods;reducing the amount of labor by making use of weather;reducing the amount of labor by using drugs;reducing the amount of labor used at the cost of reducing the technical implementation standards of a certain production link.The change of labor used in flue-cured tobacco planting is not only related to the cost and price factors,but also related to the profound social and economic background.In the future,reducing labor and cost is the trend of flue-cured tobacco production,and mechanization,large-scale and specialized production are the main development direction of flue-cured tobacco production,but under the condition that flue-cured tobacco production is still dominated by manual operation,maintaining a certain amount of labor is still the basis for maintaining high quality of flue-cured tobacco planting at present.
文摘Hydrothermal carbonization(HTC)technologies for producing value-added carbonaceous material(hydrochar)from coal waste and sewage sludge(SS)waste might be a long-term recycling strategy for hydrogen storage applications,cutting disposal costs and solving waste disposal difficulties.In this study,hydrochars(HC)with high carbon content were produced using a combination of optimal HTC(HTC and Co-HTC)and chemical activation of coal tailings(CT),coal slurry(CS),and a mixture of coal discard and sewage sludge(CB).At 850℃and 800℃,respectively,with a KOH/HC ratio of 4:1 and a residence time of 135 min,activated carbons(ACs)with the highest Brunauer–Emmett–Teller specific surface(S_(BET))of 2299.25 m^(2)g^(−1)and 2243.57 m^(2)g^(−1)were obtained.The hydrogen adsorption capability of the produced ACs was further studied using gas adsorption isotherms at 77 K.At 35 bars,the values of hydrogen adsorbed onto AC-HCT(AC obtained from HTC of CT),AC-HCS(AC obtained from HTC of CS),and AC-HCB(AC obtained from HTC of the blending of coal discard(CD)and SS)were approximately 6.12%,6.8%,and 6.57%in weight,respectively.Furthermore,the cost of producing synthetic ACs for hydrogen storage is equivalent to the cost of commercial carbons.Furthermore,the high proportion of carbon retained(>70%)in ACs synthesized by HTC from CD and SS precursors should restrict their potential carbon emissions.
文摘The effect of a machine feeding rate(FR;1,1.5 and 2 Mg/h)and/or three levels of selected fineness degree(FD;3,5 and 7 mm)on machine performance,pellet physical parameters,required energy and production cost of three main types of broilers diets were examined in this experiment.The examined broiler diets were formulated to meet the Ross 308 strain requirements.A complete factorial design(3×3×3)was used to identify the effects of studied factors on the pellet mill machine and pellet production.The obtained results indicated that the pellet mill productivity significantly(p˂0.001)improved through increased pellet mill feeding rate level.In addition,the machine pelleting efficiency was found to be significantly affected by all studied variables and their interactions.While the total power consumption of the machine showed no variations under the impact of the tested factors or with any of their combinations.Regarding the pellet physical quality indices,all broiler diets with all selected FD and lower FR had the maximum durability and bulk density levels.Furthermore,lower feeding rates were associated with higher hardness degrees.The lowest production costs were substantially correlated with high FR and intermediate FD(5 mm).Furthermore,production costs were determined to be reduced in finisher broiler diets under different feeding rates.Moreover,manufacturing costs of finisher broiler meals were observed to decrease in several feeding rates.Overall,these findings indicate the capabilities of producing high-quality pellets and reducing the needed production costs by optimizing feeding rates to 2 Mg/h and 2 mm fineness in broiler diets.
文摘This paper uses dynamic programming principle and network graph method to deal with optimal design for the reliability of a mechanical system considering production cost.