As organizations are increasingly challenged to find new sources of profit improvement, cost reduction becomes a top priority on the business agenda. Expectations for cost reductions are ongoing and ...influence both new and existing products and services. The costs for new product and service introductions are managed differently than ongoing cost reductions. Purchasing plays a central role, with different goals, in cost control for new products and services versus ongoing cost savings. This research uses a case study methodology to understand the conflict purchasing faces in managing both new product costs and ongoing cost reductions. Due to goal incongruence between new product development and ongoing savings initiatives, purchasing may act in its own best interest, rather than in the best interest of the organization or team. This is both a contracting and an information uncertainty problem, creating an opening for passive opportunism by purchasing. Thus, agency theory and information processing theory (IPT) are combined to examine how information uncertainty can be reduced and contractual goal alignment improved in these situations. The outcome of this research is to expose potential goal misalignment between new product development cost processes and ongoing cost savings, and suggest theoretically grounded methods for reducing the potential conflict.
The article is devoted to the forecasting of net profit of private enterprises of Ukraine with application of STELLA program. The STELLA economic modeling program, which combines mathematical ...differential equations with a developed graphical interface, has been used in the article. In this program a model was created, and an attempt was made to forecast the private enterprises of Ukraine by 2030. It has been the possible growth up net profit of private enterprises with a slight reduction and further stabilization of the agricultural land (AREA) at the level of 45000 thousand hectares and enterprises (ENTERPISES) at the level of 3600. The most promising possibilities of applying STELLA program in economic forecasting has been outlined in the article.
Effectiveness evaluation of energy crops production as a biofuel sources Nosko, V. L.; Pavliv, O. V.; Linnik, A. Iu
Naukovij vìsnik Lʹvìvsʹkogo nacìonalʹnogo unìversitetu veterinarnoï medicini ta bìotehnologìj ìmenì S.Z. Gžicʹkogo. Serìâ: Sìlʹsʹkogospodarsʹkì nauki,
11/2019, Letnik:
21, Številka:
91
Journal Article
Recenzirano
Odprti dostop
Energy crops are grown for energy purposes. Traditionally energy crops are corn and sugarcane which are grown for industrial scale ethanol, rapeseed for producing biodiesel, annual and perennial ...grasses, for example cane, miscanthus, cereal straw, as well as fast-growing tree crops for biomass production. The most interesting for the temperate climate zone of Europe are the fast-growing willow species. The interest in growing energy crops, which can be used as a renewable energy source, in European countries arose in the 1970s, which was related with rising prices for traditional energy sources. The growth of energy crops has been fueled by political decisions at the international level, in particular by documents such as the Renewable Energy Development Plan for Europe and the Kyoto Protocol. After some recession, landing areas for energy crops in the EU and North America have been stabilized. The fastest growing willow occupies the largest area in Europe. The average yield of willow wood in our experiments was about 50 tons per hectare at a moisture content of 45%, with a three-year biomass harvest cycle or 9.2 tons per year and dry matter from 9 to 15 tons per year per dry biomass, in depending on the conditions of cultivation, soil, clone. The weighted average cost of one ton of willow wood with a moisture content of 10% at an area of 100 hectares of plantation for its lifetime (22 years) will be $ 30.5. The cost of growing willow, transporting and shredding timber at a plantation area of 30 hectares is about $ 510 per hectare. About half of all biofuel production costs are depreciation deductions for the operation of special planting and harvesting equipment. The expansion of the plantation area 3–4 times compared to the base variant (30 hectares) allows to increase the profitability of energy production by 30–50%. The return on initial costs required to organize a willow plantation depends on the use of biomass. When replacing wood with traditional energy sources (natural gas), according to our calculations, the simple payback period is 3.8 years and the discounted time is 4.7 years, which corresponds to the time of harvesting the first biomass crop. With the direct sale of biomass on the market in the payback period increases to 6–11 years, which corresponds to the second or third harvesting period (with a three-year cycle). The unit cost of energy derived from willow wood is lower relatively to other energy crops, but 1.5 times and 1.8 times higher than that of natural marsh vegetation and straw, respectively. However, the additional interest in planting willow is due to their conservation value. The main indicators for calculating cost-effectiveness have been taken experimentally. The higher combustion heat of the above-ground part of the willow tree stand averaged 18500 kJ/kg. This is in line with the results obtained by other researchers for willow wood. The maximum specific heat of combustion of willow wood according to the results of experiments carried out in Sweden ranged from 18.3 to 19.7 MJ/kg, depending on the harvesting time and the willow clones. Therefore, we can confidently say that to grow energy willow is expediently and cost-effectively.
The article is devoted to the forecasting of net profit of private enterprises of Ukraine with application of STELLA program. The STELLA economic modeling program, which combines mathematical ...differential equations with a developed graphical interface, has been used in the article. In this program a model was created, and an attempt was made to forecast the private enterprises of Ukraine by 2030. It has been the possible growth up net profit of private enterprises with a slight reduction and further stabilization of the agricultural land (AREA) at the level of 45000 thousand hectares and enterprises (ENTERPISES) at the level of 3600. The most promising possibilities of applying STELLA program in economic forecasting has been outlined in the article.
The development of cloud technologies enables companies to actively implement technologies for cost management and risk reduction in their financial and economic activities. The use of cloud-based ...models of risk management in the financial and economic activities of the enterprise will help small and medium-sized companies in the agro-industrial sector in Russia to make structural and strategic changes, as well as discover new opportunities for business expansion. The purpose of the study is to develop models for cost management and reduction of risks in the financial and economic activities of companies based on the OLAP technology for application in Russian agro-industrial enterprises. The study employs a qualitative approach based on the case study methodology. The paper discloses and substantiates the authors’ conceptual model of a cost management system that allows executives to make decisions proceeding from four types of cost prices. The distinguishing feature of the management system is the use of a digital twin, which makes it possible to manage risks at the early stages of decision-making. The application of OLAP systems improves the quality of analysis and visualization methods as part of the cost management system. In addition, the study provides practical insight into how the applied model will help small and medium-sized agro-industrial enterprises to develop different business vision strategies based on cost reduction, manage the level of risk at the early stages of decision-making, and analyze information from a geographically dispersed logistics chain of divisions (production facilities, warehouses, stores).
Within 2016‒2018 Kalussky district of the Ivano-Frankovsk area (Ukraine) cultivation of wheat summer kinds of Klarisa on sod-podzolic bedrocks in короткоротационном a crop rotation is investigated. ...It is positioned that application of the organic fertilizers received on a yield of the biogas equipments, at organic and organo-mineral fertilizer systems at all means of the basic treatment of sod-podzolic bedrock improved its agrophysical, agrochemical and biological properties that considerably influenced yield increase and quality indicators of grain of wheat summer. So, at an organic fertilizer system on a variant of a surface treatment of bedrock (depth of 8‒10 sm) productivity of wheat summer has compounded a discing 5,28 т/hectare, or on 2,43 т/hectare more than on control, indexes of the contents of protein, клетчатки, glassiness was above accordingly on 1,9%, 1,6% and 22% of indexes of a control variant. By the economic assaying it is defined that entering of the organic fertilizer received on offered technics, in an organic fertilizer system in a dose 40 т/hectare and in organo-mineral ‒ 20 т/hectare + N40P30K40 at all means of the basic soil cultivation has provided augmentation of conditional net profit, has raised level of profitability and has reduced the cost price of grain of wheat summer. The highest conditional net profit 13878 UAH/hectare, or on 8106 UAH/the hectare is more than control, the cost price 2872 UAH/т, or on 602 UAH/т below control, were on a variant of an organo-mineral fertilizer system (the dung of pigs received on a yield of the biogas equipment in a dose 20 т/hectare + N40P30K40) on a surface treatment of bedrock (a discing depth of 8‒10 sm). On this variant profitability compounded on 33,3% more than the control. On the basis of field and laboratory explorations it is positioned that application of new kinds of organic fertilizers at organic both organo-mineral fertilizer systems and various means of treatment of sod-podzolic bedrocks positively influenced on their agrochemical, agrophysical and biological properties that promoted enriching of growth and development of plants during all season of their vegetation, provided yield increase on 1,91‒2,43 т/hectare in comparison with control and enriching of quality indicators of wheat summer kinds of Klarisa
Cilj istraživanja bio je usporediti učinak dopunskih smjesa s većim i manjim udjelom bjelančevina, a koje sadrže sporootpuštajuće neproteinske dušične (NPN) spojeve u tovu junadi na proizvodne ...pokazatelje i cijenu koštanja. U pokusu su bile 24 životinje ženskog spola križanih u tipu belgijskog plavog goveda, ravnomjerno podijeljene u dvije skupine. Trajanje pokusa iznosilo je 213 dana. Tijekom pokusa od proizvodnih pokazatelja praćeni su tjelesna masa, prosječni dnevni prirast te konverzija hrane. Osim proizvodnih pokazatelja praćena je i cijena koštanja prirasta. Provedena su četiri vaganja, od čega su dva vaganja bila pojedinačna dok su ostala dva vaganja bila grupna. Junad je hranjena TMR obrocima ujednačenih nutritivnih vrijednosti u koje su uključene dopunske smjese različite bjelančevinaste vrijednosti koje sadrže sporootpuštajuće NPN spojeve. U obrok P1 skupine bila je uključena dopunska smjesa s većom, dok je obrok P2 skupine sadržavao smjesu s manjom bjelančevinastom vrijednošću. Rezultati na kraju istraživanja pokazali su nešto veće prosječne dnevne priraste (1,27 : 1,18 kg/dan), u korist P1 skupine. Ukupna konverzija hrane bila je nešto niža kod P1 skupine u odnosu na P2 skupinu (6,4 : 6,6 kg/kg), dok je cijena koštanja po jedinici prirasta bila ujednačena tijekom cijelog istraživanja. Na kraju istraživanja može se zaključiti kako se primjenom NPN spojeva uz pažljivo balansiranje obroka može postići profitabilan i siguran tov junadi.
The aim of the study was to compare the effect of supplementary mixtures with higher and lower protein content, which contain slow-release non-protein nitrogen (NPN) compounds in cattle fattening on production indicators and cost price. In the experiment there were 24 female crossbreeds in the Belgian Blue cattle type that were evenly divided into two groups. The duration of the experiment was 213 days. During the experiment, body weight, average daily gain and feed conversion were monitored as well as, the cost price of gain. Four weighings were performed, of which two weighings were individual while the other two weighings were group weighings. Cattle were fed TMR meals of uniform nutritional value that included supplemental mixtures of different protein value containing slow-release NPN compounds. A supplemental mixture with a higher protein content was included in the P1 group meal, while the P2 group meal contained a mixture with a lower protein value. The results at the end of the study showed slightly higher average daily gains (1.27: 1.18 kg / day), in favor of the P1 group. Total feed conversion was slightly lower in the P1 group compared to the P2 group (6.4: 6.6 kg / kg), while the cost price per unit of body weight gain was uniform throughout the study. At the end of the research it can be concluded that the use of NPN compounds with careful balancing of meals can achieve profitable and safe meat production.
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