АНАЛИЗ И ОЦЕНКА ПРОИЗВОДСТВЕННЫХ ЗАТРАТ НА ПРИМЕРЕ УЧЕБНО-ПРОИЗВОДСТВЕННОГО ПОЛИГОНА АО БАБАЕВСКИЙ ЛЕСПРОМХОЗ

CONTEXTBeef production on grasslands has multiple positive impacts. In addition to the production of high-quality protein, marginal lands in particular enable high biodiversity and landscape quality. However, this type of production is perceived as less economical than more intensive meat production systems. OBJECTIVEThe aim of the study is to develop recommendations on how different grass-based production systems can be economically improved without endangering biodiversity. METHODSThirty-five suckler cow farms supplying into two different brand programmes (Natura-Veal: slaughter age at five months; Natura-Beef: slaughter age at 10 months) were grouped into four production systems across two production sites in Switzerland: Natura-Veal, mountain region, extensive (VMount); Natura-Beef, mountain region (BMount); Natura-Veal, hilly region, intensive (VHill) and Natura-Beef, lowlands (BLowla). On the farms, beef production was analysed in detail on the basis of technical production data as well as full cost accounting. The farms were grouped into one model farm (farm type) per production system. On each model farm, optimisation options were simulated and checked for practicability with farmer participation. The optimisation focused primarily on improving cow efficiency via the sale of more slaughter animals per cow, through lower animal losses, higher fertility or the additional purchase of calves suckled by a nurse cow. RESULTS AND CONCLUSIONSDescriptive statistics showed significant positive correlations between stocking rate and land productivity and significant negative correlations between stocking rate/land productivity and the share of biodiversity areas (SBA), confirming previous findings. These relationships were also reflected in the production site of the farms, as mountain farms with lower productivity had a significantly higher SBA, while farms in areas with better grass growth had fewer biodiversity areas but higher productivity. Accordingly, the optimisation options were adapted to the production site under the constraint of a constant stocking rate. In favourable forage-growing areas, further intensification via improving cow efficiency by buying foreign calves led to significant improvements in profitability (VHill and BLowla). In mountain areas, the optimisation potential is lower. Site-adapted, i.e., small-framed and robust, cow types lead to better cow efficiency, which also contributes to good profitability in extensive production with a high biodiversity share, although this is strongly determined by national direct payments (VMount and BMount). Both income and biodiversity can be optimised if cow efficiency is increased and production systems are adapted to the site as closely as possible. SIGNIFICANCEThe study shows practicable recommendations for sustainable intensification in grass-based meat production systems in the current discussion on maintaining or increasing biodiversity in agriculture.

The influence of planting density of thyme plants on its productivity under drip irrigation has been studied. Economic calculations of seedling cultivation efficiency have been performed. It was found that in the first year of thyme vegetation due to low yields and high costs for the plantation, the profitability of production is close to zero and only in the version with a density of 111 thousand plants/ha it is 11,6%. In the second year, the cost of growing thyme is lower compared to the first year of the growing season, the yield of dry raw materials is higher, as a result, economic indicators are much higher, the profitability of production is from 42,0 to 158,3%. It was found that from the economic point of view, the most effective is the cultivation of thyme with a density of 111 thousand plants / ha, both in the first and second years of the growing season. Analyzing the structure of costs for cultivation and primary processing, the factors that most significantly affect the cost of raw materials are identified. The most costly item in the cost structure is wages. In the first year of cultivation it accounted for 35,6–47,4% of total costs, in the second year the share was 53,3–53,4%. This article is quite significant due to the involvement of manual labor for the care of crops. The high efficiency of seedling cultivation of thyme under the conditions of drip irrigation has been proved.

Italy is among the most important countries in Europe for milk production. The new European policies encourage a transition towards sustainability and are leading European dairy farms to follow new trajectories to increase their economic efficiency, reduce their environmental impact, and ensure social sustainability. Few studies have attempted to classify dairy farms by analyzing the relationships between the structural profiles of farms and the social, environmental, and economic dimensions of sustainability. This work intends to pursue this aim through an exploratory analysis in the Italian production context. The cluster analysis technique made it possible to identify three types of dairy farms, which were characterized on the basis of indicators that represented the three dimensions of sustainability (environmental, social, and economic sustainability) and the emerging structural relationships based on the structural characteristics of the dairy farms. The classification made it possible to describe the state of the art of the Italian dairy sector in terms of sustainability and to understand how different types of farms can respond to the new European trajectories.

O Objective: To analyze the socioeconomic impacts on Valencia orange farming in Martínez de la Torre, Veracruz, Mexico. Methodology: A study was carried out using semi-structured surveys applied to a sample of 40 Valencia orange producers during the 2023 agricultural cycle. Convenience sampling was carried out, considering demographic, agronomic, socioeconomic and environmental variables. The methodology included the analysis of production costs, profits and profitability. A multiple regression analysis was conducted to evaluate the relationships between the variables, using the statistical SPSS software version 29.0. The variables considered were profitability of the crop (dependent variable), and the independent variables: sowing density, age of the crop, yield, and production cost. Results: The coefficients of regression show a direct relationship with the dependent variable, which is why the model as a whole is useful to explain the variability in the profitability of the Valencia orange crop. Conclusions: The current production model highlights key challenges and opportunities for the producers. It is considered that the socioeconomic, agronomic, commercial and environmental variables drive the sustainability and competitiveness of the crop in the region.

The article deals with raising the level of motivation for studying higher mathematics by solving problems of professional orientation. Examples of solving problems for students of the economic profile of education are given. The applied nature of the tasks under consideration aims to combine the study of higher mathematics with the special training of future bachelors and give them the opportunity to gain experience in solving production problems, to increase their professional competence, which is very important during a period of intense competition in the labor market. Modern teaching of higher mathematics in higher educational institutions in Ukraine requires from the teacher a creative, research approach to the selection of tasks for solving in practical classes, namely, the selection of professional orientation tasks for students of the corresponding field of knowledge, which in turn increases interest in studying the discipline, motivation training, forms the corresponding competences of the bachelor's degree. It should be noted that the use of professional-oriented tasks in higher mathematics classes is very important for the educational process, since: - activates the educational process; - increases the level of higher mathematics education; - provides connection with the future profession; - helps to get deeper into the subject and fully understand the need to study it in order to acquire the chosen profession. The defined integral is used to calculate the total economic effects, the total marginal contributions, and so on. The discussed examples do not exhaust all possible applications in the economy, but the interest in studying the course of higher mathematics significantly increases. On practical classes students of economic specialties are offered tasks on calculation of expenses, income and profit in production, determination of total profit at a separate time; tasks on the strategy of enterprise development, on total expenses of consumers for goods; the problem of finding capital for known parts of investment, discounted income and others that are solved with the help of integral calculus. The applied nature of these tasks aims to combine the study of higher mathematics with the special training of future bachelors and give them the opportunity to gain experience in solving production problems, to increase their professional competence.

The purpose of this study was to determine the potential of giving maggot with live media of household waste as feed on broiler chicken business analysis to determine production costs, profit and loss analysis, R / C ratio analysis, and income over feed cost (IOFC). The hypothesis of this study is the provision of maggot with live media of household waste as feed has a positive effect on broiler chicken business analysis to determine production costs, profit and loss analysis, R / C ratio analysis, and income over feed cost (IOFC). The materials used in the study were maggot flour from household waste media, 100 broiler chickens aged 0-4 weeks, commercial feed, basal feed consisting of corn, coconut meal, rice bran, soybean meal, fish meal, top mix and oil. The research basal feed in the starter phase was prepared with 3100 kcal/kg metabolic energy (EM) and 21% crude protein, and the finisher phase was prepared with 3200 kcal/kg metabolic energy (EM) and 19% crude protein. This research is an experimental study that uses a non-factorial completely randomised design (CRD) consisting of 6 treatments and 4 replicates as follows: P0: control 1 (chicken fed commercial feed), P1: control 2 (basal feed), P2: basal ration + maggot feeding along with 10% medium, P3: basal ration + maggot feeding along with 20% medium, P4: basal ration + maggot feeding along with 30% medium. Parameters observed included production costs, profit/loss analysis, R/C ratio analysis and income over feed cost. The results of the research that have been obtained are the provision of maggot flour along with media from household waste using up to 30%, namely in treatment P4 can increase profits, increase R / C ratio, increase IOFC, and reduce production costs. Feeding maggot flour along with media from household waste up to 30% use has a positive effect on broiler chickens in the starter and finisher periods. Keywords: broiler chicken, maggot, and business analysis

The study assesses the profitability and employment potential of silk cocoon production in Nainital, Uttarakhand, where sericulture supports small and marginal farmers. Based on data from 60 producers in 2022-23, it compares costs and returns with and without government support. Assistance reduces cocoon production costs by 38.8% per DFL, mainly by lowering fixed costs. Farmers without support face net losses (-?2,930), while supported farmers earn ?10,755. The returns-expenditure ratio rises from 0.92 to 1.49 with support. Each farm generates 56.27 man-days of employment, with silkworm rearing accounting for over 73%. Sustaining sericulture as a rural livelihood requires continued policy support, including subsidies, infrastructure, and training.

Dönemsellik kavramı, sonsuz kabul edilen işletme ömrünün belirli sürelere bölünmesini ve her dönemin faaliyet sonuçlarının diğer dönemlerle karşılaştırılabilir olmasını sağlamaktadır. Dönemsellik kavramı gereği, işletmelerde çeşitli dönem sonu işlemleri yapılmakta olup bunlardan biri de dönem kârının ve üretim maliyetlerinin hesaplanmasıdır. Üretim maliyetlerinin hesaplanmasına yönelik finansal raporlama çerçeveleri üretimin yapıldığı işletmenin niteliğine ve büyüklüğüne göre farklı uygulamalar içermektedir. Bu çalışmanın amacı, hizmet üretim maliyetlerinin kayıtlara alınmasında Türkiye’de uygulanan finansal raporlama çerçevelerindeki benzer ve farklı yönleri saptamak ve bu uygulama farklılıklarından kaynaklanan maliyet ve kâr farklarını ortaya koymaktır. Çalışma kapsamında hizmet üretim maliyetlerinin muhasebeleştirilmesine yönelik örnek uygulamalar üzerinden muhasebe kayıtları yapılmıştır. Çalışma sonucunda, aynı mali büyüklükteki bir konaklama işletmesinde, finansal raporlama çerçevelerindeki uygulama farklılıkları nedeniyle, işletmenin hem üretim maliyetlerinde hem de dönem kârlarında farklı bulgular elde edilmiştir. Maliyet ve kârlılıktaki bu farklılıklar, işletmeden bilgi sağlayacaklar açısından kaotik bir sonucu ortaya çıkarmaktadır. Bu durum, finansal raporların sektörel bazda tutarlı ve karşılaştırılabilir olma özelliklerini de zedelemektedir.

The work presents a complex analysis and cost accounting of sugar beet cultivation in the 2023/2024 campaign for individual farms of the Lublin region. The economic results obtained by the producers are mainly affected by indirect cost accounting. Within this group of costs, the major components are sowing service, harvest and soil liming operations. Sugar beet production in the analysed years was profitable, with the profitability index about 1.26 and the production cost was 48.64 EUR·t-1. Sugar beet growing is considered one of the most profit-making activities in agricultural production, even though it is characterized by the high overall production costs. However, the incomes are different in particular years. The main factor affecting the income from sugar beet cultivation was the price for the raw material, which increased by only 9.5 EUR in the considered marketing year compared to the previous season. The limitation of the presented analysis of the costs of cultivation and profitability of sugar beet production is its preparation for a model farm with specific criteria. Further research should be carried out taking into account the classification of the analysed farms into groups with different criteria. This will allow for a better approximation of the performed analyses of cultivation costs to the actual conditions. A good direction for the development of individual farms is to combine science with practice in the pursuit of cooperation between growers and scientists indicating the economics of sugar beet production.

Kyrgyz walnut-fruit forests are unique ecosystems inhabited by silvopastoral farm households that depend on forest resources for their livelihoods. Illegal logging, excessive collection of non-timber forest products (NTFPs), and overgrazing of forest pastures negatively affect forest regeneration and biodiversity, ultimately impacting sustainable livelihoods in the region. Understanding farm heterogeneity is critical to identify targeted interventions that have the potential to improve livelihood sustainability for local populations. This study identifies and elucidates the typology of farms in walnut-fruit forests. Data were collected from 220 farm-households in three villages located within or in the buffer zone of protected areas. Principal component analysis (PCA) and cluster analysis were used to analyze quantitative data and aggregate farms into clusters according to forest resource availability and use, production means, and socioeconomic characteristics. Three distinct silvopastoral farming systems were identified, in which farmers collect and sell NTFPs, but also have: (i) relatively high NTFP income, medium-sized livestock herds, and low off-farm income; (ii) moderate NTFP income, large livestock herds, and high off-farm income; and (iii) low NTFP income, small herds, and moderate off-farm income. Overall, all types of farms showed different livelihood strategies; specific recommendations aimed at increasing sustainability were provided for each type. While both improved forages for livestock and grazing in forests are relevant for all types of farms, in some cases, value-added processing of NTFPs and contributions from off-farm activities such as tourism are necessary for the conservation and sustainable use of forests.

Esta pesquisa tem por objetivo caracterizar os meios de vida e identificar os usos da floresta para alimentação, saúde, construção e combustível das famílias moradoras do Mosaico de Unidades de Conservação do Lago de Tucuruí, estado do Pará. Como metodologia foi utilizada uma pré tipologia de produtores, definida a partir de levantamento de dados por fontes secundárias, e aplicação de questionário contendo perguntas abertas, auxiliadas por roteiro de entrevistas e registro fotográfico. Para amostragem utilizou se o método nomeado como bola de neve (snow ball). Foram realizadas 12 entrevistas, sendo 3 para os tipos pescador, agricultor, pescador/agricultor e renda não agrícola. Constatou-se que os tipos de meios de vida encontrados são os principais dentro da região do Lago. Cada tipo possui sua peculiaridade, mas todos de alguma forma fazem uso dos recursos da floresta. Para alimentação, os tipos que mais caçam são renda não agrícola, pescador e pescador/agricultor, os tipos renda não agrícola e agricultor são os que mais coletam frutos. O tipo renda não agrícola mostrou ser o tipo que mais coleta espécies florestais para uso medicinal. No uso de madeira para combustível e construção os tipos pescador/agricultor, agricultor e pescador se destacam, já para venda de madeira destacam se o pescador/agricultor e renda não agrícola. De forma geral, a floresta possui um nível de importância grande para todos os tipos de famílias rurais, pois contribui tanto na geração de renda, quanto nos sistemas produtivos, alimentação e tratamento de saúde, sempre no sentido de garantir uma economia financeira e qualidade de vida.

This study investigates the profitability of small scale maize production in Niger state, using farm budgeting technique. Available reports on profitability studies in the state suggest little improvement among maize farmers inspite of massive investment in the sector by government. Data were collected using the multistage sampling technique, and administering structured questionnaires to a total of 200 randomly selected respondents from two LGAs of Niger State. Data collected were analyzed using descriptive statistics, net farm income analysis. The socio-economic characteristics of the respondents showed that 67% of the farmers were male, 76% were within the economically active age brackets, while 68% had non-formal education. The costs and returns analysis indicated that maize production was profitable with an average net farm income of N48, 109.00/hectare, and a gross ratio of 0.39; a production efficiency index (2.50) per farmer further adjudged the profitability of the enterprise, that is, the returns cover the cost of production almost three times. As maize is one of the most important staple foods of great socio-economic value in the study area, an improvement in the understanding of the level of profitability can greatly aid policy makers in enhancing policies that will promote profitability in production of the crop. In addition, improved access to farmlands, acquisition of formal education, improving rural financial markets and strengthening the existing extension services were recommended to improve profitability in maize production in the area.

In Peru, the artisan cheese producers has increased, however, they do not have a cost system to optimize the resources used and produce quality products, due to this the research aims to know the tasks that are carried out and to propose a standard cost system to increase profitability. In the research the case of PROLAC AYMARA, individual producer of Paria type cheese, located in the Province and Department of Puno, has been considered. The research uses descriptive, explanatory methods, techniques such as observation; documental review and other relevant research are applied. The results allow to know the standards of the elements of milk cost, raw material, labor and to fix them in an optimal way. In conclusion, by means of the standard costs, the production costs of Paria type cheese are determined in advance, resources and production are optimized and the profit of the producer under study is increased.

Çalışmanın temel amacı Antalya ilinde yoğun olarak yetiştirilen başlıca sebzelerin (domates, biber, patlıcan, kabak ve hıyar) üretim maliyetlerini ve ekonomik sonuçlarını hesaplayarak üretim maliyetlerine etki eden faktörleri belirlemektir. Bu amaca yönelik olarak Antalya ilinde sebze üretimi yapan ve tabakalı tesadüfi örnekleme yöntemine göre belirlenen 232 adet işletmeyle anket çalışması gerçekleştirilmiştir. Anket sonucunda biber, domates, kabak, patlıcan ve hıyar ürünlerinin 1 kg maliyetleri sırasıyla 2.41 TL, 2.37 TL, 2.69 TL, 3.07 TL ve 2.46 TL olarak hesaplanmıştır. Çalışma kapsamında ürünlerin maliyetlerine ek olarak brüt ve net kârları hesaplanmıştır. Biber üretiminin 1 kg brüt kârı 0.39 TL, 1 kg net kârı -0.24 TL, domates üretiminin 1 kg brüt kârı 0.35 TL, 1 kg net kârı -0.26 TL, kabak üretiminin 1 kg brüt kârı 0.23 TL, 1 kg net kârı -0,56 TL, patlıcan üretiminin 1 kg brüt kârı 0.44 TL, 1 kg net kârı -0.41 TL ve hıyar üretiminin 1 kg brüt kârı 0.35 TL, 1 kg net kârı -0.37 TL olarak belirlenmiştir. Çalışmada ürünlerin maliyetlerini etkileyen faktörler doğrusal regresyon analiziyle tahmin edilmiştir. Analiz sonuçlarına göre sebze üretim maliyetlerini fide, gübre ve ilaç masrafları pozitif yönde, materyal ve mevsimlik işgücü masrafı negatif yönde etkilemiştir. Elde edilen sonuçlara göre sera işletmelerinde ölçek ekonomisiyle sağlanan maliyet ve kâr avantajının oluşmadığı, dolayısıyla işletme ölçeklerinin büyümesine karşı net kârın negatif olduğu belirlenmiştir.

Forest roads are the key infrastructures that provide access to forest areas for sustainable management, protection, and utilization of forest resources. In order to benefit from the important functions of forest roads, they should be built in with adequate technical road standards. The road network with low technical standards require more frequent major repairs to ensure continues access to forest resources. In addition, only small trucks with low load capacity can move on the low standard roads. Furthermore, the low road standards limit the truck speed that increases vehicle travel time. These negative effects increase the transportation costs which are an important part of the timber production costs in Turkey. Thus, improving the road standards and developing forest transportation planning should be evaluated together in the most appropriate way. Large logging trucks with high load capacity are generally preferred for efficient transportation of wood-based forest products. In Turkey, large logging trucks, however, cannot operate on the most of the forest roads because insufficient technical road standards (road width, curve radius, surface materials, road structures) limit the maneuverability of large logging trucks. In this study, the objective is to determine the effects of improving forest road standards on total net profit of forest products by using the NETWORK 2000 program, a heuristic approach for solving forest transportation problems. Three Forest Enterprise Chiefs (FECs) located in Mustafakemalpaşa Forest Enterprise Directorate (FED) in Bursa Forest Regional Directorate were selected as the study area. The digital data layers for forest road network was generated by using ArcGIS 10.4 software. In the solution process, firstly, the optimum routes that minimize the transportation cost and maximize the total net profit of forest products on existing forest road networks were investigated for a truck type (15 ton) currently used in the region. In the second case, forest transportation was planned for the high load capacity truck (29 ton) moving on the forest roads with improved standards. In the first case, the transportation costs and annual major repair costs were considered in the calculation of the net profit of forest products, while one time cost of road improvement activities (i.e. road improvement construction, road structure installation, road surface construction) and annual maintenance costs were considered along with transportation costs in the second case. In both cases, the costs of other forest operations (i.e. felling, logging, etc.) were not considered since it was assumed that they do not vary with the forest transportation alternatives. As a result of the transportation plan developed for high load capacity truck, the annual transportation cost decreased by 46.85% comparing to the local logging trucks with low load capacity. Using improved road standards, the total road costs computed for the time period of 30 years (i.e. the average expected life cycle of forest roads) were reduced by 4.64%. The total net profit of forest products transported by using a high load capacity truck was 473,340 Euro more than that of using low load capacity truck on the existing forest road network. Thus, improving road standards might result in some additional costs in the road construction stage, but total net profit of forest products increase since transportation costs along with maintenance and repair costs considerably decrease in the long term.