Equipment Depreciation Research Articles

Evaluasi Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada UMKM Saputra Snack Di Kota Bontang

This study aims to determine whether there is a difference in the calculation in determining the selling price between the UMKM Saputra Snack method with the cost plus pricing method with full costing approach and to know the selling price use the cost plus pricing method with full costing approach at the UMKM Saputra Snack can be able to competitive. The type of research is used quantitative. The research method used case study. The analysis technique used to calculation of the selling price using the cost plus pricing method with a full costing approach. The data used in this study are data on production costs and non-production costs during 2019. The results show that there are differences in setting the selling price because of the inaccuracy in treating cost components, namely the components of factory overhead costs such as equipment depreciation costs, production building depreciation, administrative costs, marketing costs in calculating the cost of goods manufactured which are used as the basis for determining the selling price. So that the calculation of the selling price with the cost plus pricing method, the full costing approach is greater than selling price of UMKM Saputra Snack. The results of the evaluation of the selling price of product using the cost plus pricing method of the full costing approach at UMKM Saputra Snack can still compete with similar products, because the selling price of similar products on the market is still high. Therefore, the results of the evaluation of the selling price of UMKM Saputra Snack's product are still reasonable and the selling price of the product can be increased so that it can increase the profit as expected.

Evaluasi Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada UMKM Saputra Snack Di Kota Bontang

This study aims to determine whether there is a difference in the calculation in determining the selling price between the UMKM Saputra Snack method with the cost plus pricing method with full costing approach and to know the selling price use the cost plus pricing method with full costing approach at the UMKM Saputra Snack can be able to competitive. The type of research is used quantitative. The research method used case study. The analysis technique used to calculation of the selling price using the cost plus pricing method with a full costing approach. The data used in this study are data on production costs and non-production costs during 2019. The results show that there are differences in setting the selling price because of the inaccuracy in treating cost components, namely the components of factory overhead costs such as equipment depreciation costs, production building depreciation, administrative costs, marketing costs in calculating the cost of goods manufactured which are used as the basis for determining the selling price. So that the calculation of the selling price with the cost plus pricing method, the full costing approach is greater than selling price of UMKM Saputra Snack. The results of the evaluation of the selling price of product using the cost plus pricing method of the full costing approach at UMKM Saputra Snack can still compete with similar products, because the selling price of similar products on the market is still high. Therefore, the results of the evaluation of the selling price of UMKM Saputra Snack's product are still reasonable and the selling price of the product can be increased so that it can increase the profit as expected.

Costs of CT Scan and Ultrasound Services Using the Activity-Based Costing Method

Background: The activity-based costing system allows organizations to estimate the exact cost of their services based on the consumed resources, which in turn translates into increased efficiency of healthcare organizations.
 Objectives: The current study aimed to estimate the cost of ultrasound and CT scan services using the activity-based costing (ABC) method.
 Methods: Following a descriptive-applied design, the total cost of the most commonly used ultrasound and CT scan services in Imam Khomeini Hospital of Ahvaz was calculated using the ABC method. Data were collected using special forms and a list of services’ costs. To estimate the costs for different hospital sectors, first, the principles of determining cost proportion per service were set, and then using the direct cost approach, costs were estimated.
 Results: The highest and lowest differences from government-approved medical tariffs were related to the facial (523,000 Rials) and lung (133,000 Rials) CT scans, respectively. Also, except for abdominal and pelvic CT scans, the estimated cost of services was higher than the tariffs. The highest and lowest share of costs were related to the depreciation of capital equipment (1,174,490,000 Rials) and energy consumed by activity centers (952,000 Rials), respectively.
 Conclusions: For most of the investigated services, the total cost was significantly higher than the approved tariffs. To make medical tariffs more realistic and to continuously improve the provision of healthcare services, it is necessary to use costing techniques like ABC.

Analysis of causes of failures of process equipment of oil refining and petrochemistry

The development of modern industry is associated with an increase in the total scale of production and processing of fire and explosion hazardous and toxic materials, a significant increase in the single capacity of plants and apparatus, and a complication of technologies and regimes for managing the production process. As a result, there is a steady trend in industry to increase the number of accidents with increasingly severe social, environmental and economic consequences. Despite significant efforts in the development of technical safety systems, accident rates (number of accidents or injuries per unit of production) in our country have increased significantly in recent years. The most dangerous situation has developed in the oil refineries of Bashkiria, Samara, Irkutsk and Perm regions where the depreciation depreciation of some technological equipment is 70%. Thus, safety is one of the main characteristics of industrial facilities.

Một số yếu tố ảnh hưởng tới cung cấp dịch vụ khám chữa bệnh tại 02 phòng khám đa khoa trực thuộc bệnh viện quận Thủ Đức thành phố Hồ Chí Minh từ năm 2017-2019

Objective: To study to find out some factors affecting medical service provision of 02 general clinics under Thu Duc District Hospital. Method: Qualitative research. Data collected through 06 in-depth interviews and 02 group discussions. Results: Research results show that a number of factors affecting medical examination and treatment activities of the two clinics are positive ones: Newly built facilities, clean and airy rooms, most of the facilities The equipment is fully invested and equipped with a number of modern equipment such as Ct-san, endoscopy system. The drugs in 02 general clinics are provided by the hospital, so most of the drugs available in the hospital are available in the clinic, this helps the patient feel secure when coming to the examination, both clinics have made the master cabinet. On the financial side, this makes it easier for the clinic to have autonomy in revenue and expenditure. The staff of the clinics are always supported by the hospital. The information technology system meets all activities of the clinic.In addition to the positive factors, there are also negative factors affecting medical examination and treatment: Lack of qualified post-graduate doctors study, especially the specialties. Negative factor: The facilities of Linh Tay clinic are still narrow, lacking some equipment to serve the people. Some drugs are not on the list of drugs approved for use in the clinic or are not covered by health insurance. Due to being located far from the hospital, the network system is not stable. Security coordination between clinics and local authorities has not been effective. The burden of medical equipment depreciation costs and hospital overheads also affect the financials of the clinic. Keywords: General clinic, medical service provider, Hospital Thu Duc district.

Multi-year sensitivity evaluation to supply prime and deferrable loads for hospital application using hybrid renewable energy systems

Hospitals are one of the main energy consumers in building sectors. In addition to lighting and ventilation, health centers need a reliable electrical source for medical equipment. Thus, they need to reduce their cost, especially energy costs. In other words, environmental problems and high energy consumption cause using other types of energy sources like renewable energies. This article discusses the possibility of implementing hybrid renewable energy systems to supply the power demand for a hospital, by a comparison between techno-economic – environmental parameters. The case study is a hospital located in Tehran, Iran. The load demand of this building is considered as a small-scale load which is about 5342.46 kWh/day and is supplied by the urban grid. The simulation is based on a multi-year module and the variations occurring during the project's lifetime. The energy cost and carbon dioxide emissions for this case are determined to be 0.113 $/kWh and 1555804 kg/year, respectively. The calculations show that by making use of the grid-connected scenario the amount of cost of energy and net present cost will be reduced by 44.2% and 50.2% repetitively and also the amount of CO2 emissions will be reduced by 66% compared to the direct current system. In continue, multi-year sensitivity analysis, including the price of fuel, the cost of electricity tariffs, and the depreciation of equipment, decades that in a grid-connected scenario the amount of CO2 decreases about 15.3%, and in an off-grid scenario this number is about 5.8% compared to the direct current system, respectively.

A method for analyzing the typical structure of direct costs in the cost of a laboratory test.

The basis for calculating the cost price of any product, including laboratory tests, is based on an estimate of direct costs of the production. At present, there are no systematic ideas about the structure of such costs, and approaches to their analysis have not been defined, in the management practice of medical laboratories. The purpose of this work was developing and testing a method for analyzing the structure of direct costs and their allocation bases when calculating the cost of a laboratory test. We analyzed data on the volume of laboratory tests performed in the clinical diagnostic laboratory of the National Medical Research Center of Cardiology, prices for purchased reagents and consumables, depreciation and maintenance costs of equipment, staff salaries. As a result, we proposed a typical component structure of direct costs, established the allocation bases of fixed costs, and determined the ratio of some variable cost components to onе product unit cost. On the basis of these concepts, an algorithm for calculating the total direct laboratory (technological) cost per test has been developed, which makes it possible to simulate the cost structure under conditions of arbitrarily specified variables. During the testing of the algorithm, the values of direct costs and the technological cost per test were calculated for billable (ordered) laboratory tests. Comparison of the economic efficiency of various methods, as well as modeling of changes in the cost depending on the volume of testing and the turn-around time (TAT) has been performed. It can be concluded that the approach to creating the tables of the technological cost per test based on dividing direct costs into variable and fixed costs and structuring them by components and allocation bases is an effective tool for medical laboratory management.

MAIN FACTORS INFLUENCING EFFECTIVE FUNCTIONING OF AUTOSERVICE ENTERPRISES

In the current conditions of qualitative transformations in various sectors of the economy of the Republic of Kazakhstan and the entire system of economic relations, the problem of the functioning of modern car service enterprises for the mainten,ance and repair of individual vehicles becomes especially relevant. This problem is primarily related to the main tasks facing road transport enterprises and is the main component of the efficiency of economic activities of enterprises. The large variety of factors influencing the work of car service enterprises makes it difficult, first of all, to classify them and requires information about their similar groups. The main groups of factors influencing the effective functioning of car service enterprises are divided into general and specialized factors. At the same time, factors of direct impact directly affect the work of car service enterprises, and factors of an indirect nature do not directly affect the activities of enterprises, but it is necessary to keep records of them in order to make appropriate decisions.
 In the current economic conditions, car service enterprises, despite their departmental affiliation, have to rationally resolve some contradictions that are caused by the obvious imperfection of the structural relations themselves. At the same time, one can still observe a very high level of depreciation of the main equipment and an acute shortage of acceptable sources of financing, the impossibility of obtaining credit funds due to high interest rates. All these problems, first of all, significantly restrain the very process of demand for the implementation of transport services for car maintenance. Therefore, in this current situation, car service enterprises are forced to look for their internal reserves and capabilities. It is on the solution of all these above-mentioned problems that the identification or establishment of the so-called controllable factors that affect the production activities of car service enterprises will depend.

Depreciation of property, plant and equipment in the new Federal Accounting Standard for non-public sector organizations

The new accounting requirements for property, plant and equipment are undoubtedly relevant for Russian organizations. In previous articles, we analyzed the rules for the initial and subsequent measurement of property, plant and equipment provided for by the new Federal Accounting Standards (FAS) for non-public sector organizations (including healthcare organizations). This article examines the requirements for depreciation of the property, plant and equipment, established by FAS 6/2020 “Property, plant and equipment” and put into effect for mandatory application already from January 1 of the next year. Research methods included such methods as grouping method, comparison, analogy method, analysis and synthesis, systemic and logical approaches. As a result of the research carried out, the article identifies the most important innovations of this FAS in relation to the depreciation of property, plant and equipment of non-public sector organizations, including healthcare organizations in this sector, identifies problematic issues in the above area and substantiates proposals for their solution.

Peta Informasi Penyusutan Aset Tetap Menggunakan Metode Garis Lurus

Sistem penyusutan aktiva tetap pada penelitian ini dengan menggunakan metode garis lurus dan mengembangkan sistem informasi penyusutan aktiva agar terkomputerisasi. Subjek penelitian adalah di PT Perkebunan Nusantara III (persero) kawasan khusus Sei Mangkei Kabupaten Simalungun dan objek penelitian mengenai sistem penyusutan aktiva tetap dengan menggunakan metode garis lurus. Penyusutan aktiva ini meliputi penyusutan gedung, peralatan kantor, kendaraan dan aktiva tetap lainnya yang digunakan dalam penelitian, dengan teknik pengumpulan data yang digunakan meliputi wawancara, observasi dan studi keperpustakaan. Hasil penelitian menunjukkan bahwa pengembangan sistem penyusutan aktiva tetap dengan menggunakan metode garis lurus dapat memproses data pada saat menghitung biaya penyusutan, dan laporan penyusutan yang di butuhkan oleh PT Perkebunan Nusantara III (persero).

The Profitability of Sweet Potato Farming in Karanganyar Regency, Central Java

Sweet potato production in Indonesia is spread across several provinces, including Central Java, with a harvest area of 6,348 hectares (ha), production of 145,068 tonnes, and productivity of 228.51 quintals (Ku)/ha. One of the regencies with the largest harvest area is the Karanganyar Regency, with a harvest area of 868 hectares. This present study aims to analyze the cost, revenue, income, profit, and profitability of sweet potato farming in Karanganyar Regency. Besides, the study also analyses the efficiency of farming. In this study, the analysis of sweet potato farming costs is calculated using explicit costs and implicit costs. Implicit costs include the cost of seeds and labor in the family. The explicit costs include labor outside the family, fertilizer, pesticides, taxes, equipment depreciation, and own capital interest. Forty sweet potato farmers located in Tawangmangu and Ngargoyoso District, Karanganyar, were used as samples. The sample utilizes a simple random sampling method. The data analysis used is the analysis of costs, revenues, income, profits, efficiency, profitability. Data was obtained from an interview and questionnaire to the respondents. Results of descriptive statistics indicate that the revenue received is IDR 99,488,080 per hectare, while the explicit and implicit costs are IDR 8,068,714 per hectare and IDR 26,906,990 per hectare, respectively. The farming generates income IDR 91,419,366 per hectare and obtains a profit of IDR 64,512. 376 per hectare. Sweet potato farming is classified as efficient and profitable with an efficiency value of 2.8 per hectare and a profitability value of 1.8.

Материально-техническое оснащение организаций здравоохранения в Республике Казахстан

The aim of the study: to conduct a comparative assessment of the equipment of medical organizations of the Republic of Kazakhstan with medical technology for the timely provision of medical care under the Mandatory Social Health Insurance and the Guaranteed volume of free medical care for 5 months of 2020 and 2021 at the level of outpatient and inpatient care.Methods. The paper analyzed data from 7,725 public health facilities in Kazakhstan (747 hospital facilities and 6,978 outpatient and polyclinic facilities) providing medical services. Results. For 5 months 2021 the level of medical technique equipment across the Republic of Kazakhstan in the context of regions has increased by 2,9%. The level of depreciation of medical equipment decreased by 1.6%. The level of depreciation of medical equipment at the city and rural level for 5 months of 2021 was almost the same – 58.75% and 56.47%, respectively.Conclusions. In general, the level of medical equipment equipment has increased compared to the data for 5 months of 2020. However, there is a discrepancy between the data from the medical equipment management information system and the actual data provided by the regions, which makes it difficult to assess the existing real picture of the equipment of medical institutions in the country. In this regard, it is necessary to create systems to standardize and regulate the selection, procurement, use and management of these tools at the country level.Keywords: medical equipment, quality of medical services, accessibility of medical services, health care planning, medical equipment management.

Analysis of the Problem of Environmental Pollution in Oil Fields, as Well as Ways of Utilization of Oil Production Waste

The problems of the current ecological situation in the oil-producing regions are being investigated. The analysis of the impact of the growth of hydrocarbon production on the environment has been carried out. The main causes and sources of pollution have been identified, starting with the process of developing oil and gas fields and including directly extracting and processing oil and gas resources. It is noted that the main reason for the growing environmental hazard is the deterioration and depreciation of equipment and the low share of innovative activity of oil companies. The main methods of utilization of oil production wastes, which are currently used in world practice, have been analyzed. Some technologies for processing oil sludge with obtaining a secondary product are considered. Their main advantages and disadvantages associated with the features of the technological process are described. The possibility of obtaining inert soil, building material, expanded clay and other materials using drill cuttings has been evaluated. The complex separate processing of drilling waste has been determined as the most effective and promising. Its main advantages associated with the complete utilization of all components of oil sludge, as well as the problems of introducing this technology, are given.

ВКЛАД АКАДЕМИКА РАН Ю.А. КОНКИНА В СОВЕРШЕНСТВОВАНИЕ АГРОИНЖЕНЕРНОГО ОБРАЗОВАНИЯ

The article is dedicated to Yuri Aleksandrovich Konkin, Full Member of the Russian Academy of Sciences, Doctor of Economics, Professor, Honored Worker of Sciences of the Russian Federation, Honorary Worker of Higher Education of Russia. After graduating with honors from the Faculty of Agricultural Mechanization of Moscow Institute of Agricultural Mechanization and Electrifi cation (MIMESKH), Yu.A. Konkin came a long way from an assistant, associate professor, and professor of the Department of Farm Production Organization to Rector of Moscow Institute of Agricultural Engineering named after V.P. Goryachkin – a leading university for the training of highly qualifi ed engineering personnel. Yuri Konkin as an enthusiastic inborn organizer, a talented teacher, and a scientist, actively tried to improve the quality of teaching economic subjects while training agricultural engineering specialists. About 80 DSc and PhD theses have been defended under the supervision of Academician Yu.A. Konkin, the founder of the scientifi c school on the depreciation and service life of equipment, the restoration and renewal of the machinery fl eet, the economics of agricultural machinery repair. Many of his students later became professors, key experts in the fi eld of agricultural economics. The creative legacy of Yuri Konkin contains more than 200 scientifi c works and study manuals. His scientifi c and pedagogical activity was marked by seven government awards, including the Order of the Badge of Honor, four gold medals of the Exhibition of Economic Achievements, “For the Success Achieved in the Development of the National Economy of the USSR.”

Cost of a unit of blood – An activity-based costing in a tertiary care teaching hospital

CONTEXT: Costing enables administrators in planning for future expansion, evaluates cost-effectiveness, and helps in mobilization of resources. Costing of services like blood banking and transfusion is complex, more particularly in a service-oriented (not for profit) setup. Activity-based costing (ABC) helps in identifying all the resources involved at every step. AIM: The aim of the study was to analyze the cost of processing blood components in the blood transfusion services (BTS) department (blood center) of a private trust-funded tertiary care teaching hospital in South India. SETTINGS AND DESIGN: This was a retrospective study and an economic evaluation. METHODOLOGY: Cost an activities data was collected by observation and unstructured interviews of Blood Centre staff. The costing model was created based on the activities, cost heads and the costs were apportioned appropriately followed by calculation of the final costs. RESULTS: An ABC model with nine steps, which identified fifty substeps modeling the activities, was used to estimate the cost. The manpower cost (direct and indirect) was the highest cost driver followed by the direct material cost of the blood bag. ABC analysis revealed that component separation was the most expensive process step followed by cross-matching, specialized packed cells preparation, storage, and infection testing. CONCLUSIONS: Despite excluding fixed costs related to land, infrastructure, building, and equipment capital and depreciation, the ABC model costing was higher than the Government of India released costing. A homogenized ABC model helps in identifying and refining methods to adopt cost efficiency measures at the institutional level but also raises the question whether cost-efficiency requires a policy-level intervention. Additional data collected across the country and analyzed in a standardized manner can aid in the same.

НЕВІДВОРОТНІСТЬ ПЕРЕХОДУ УКРАЇНИ ДО ВІДНОВЛЮВАНОЇ ЕНЕРГЕТИКИ

В статті розглянуто суттєві проблеми сучасної української електроенергетики. Зношеність енергетичного обладнання ТЕС і АЕС перевищує допустимі проектні ліміти, що зменшує стійкість постачання електроенергії споживачам, збільшує обсяги локальних і глобальних шкідливих викидів, збільшує питомі витрати палива на ТЕС і АЕС, а з цим – збільшує собівартість і ціну продажу електроенергії. Ще одним з викликів для електроенергетики України є залежність від імпорту палива. Пріоритетний розвиток виробництва електроенергії з відновлюваних джерел енергії, обраний європейськими країнами, дозволив подолати проблеми фізичного і морального зносу обладнання, доступу до енергоносіїв, екологічної чистоти роботи електростанцій, ефективності виробництва електроенергії для інвесторів і для держави. Для України є дуже важливим цей позитивний європейський досвід подолання кризи в електроенергетиці.
 За даними International Energy Agency в період 2014-2035 рр. інвестиції у відновлювані технології виробництва електроенергії в країнах ЄС перевищать інвестиції в галузі традиційної енергетики (ТЕС і АЕС) разом взяті, більше ніж у три рази.
 Результати функціонування європейської електроенергетики за новим “низьковуглецевим” курсом засвідчують, що стратегічні рішення в європейській електроенергетиці були вдалими – країни Європи подолали всі перешкоди розвитку. 
 Зважаючи на подібність багатьох нагальних проблем української і європейської електроенергетики, а також на значний енергетичний потенціал відновлюваних джерел енергії України, зокрема енергії сонця та вітру — 2273 млрд кВт∙год у рік, стратегічні рішення для української електроенергетики мають враховувати відповідний європейський досвід пріоритетного розвитку виробництва електроенергії з відновлюваних джерел енергії. Крім того, проведений аналіз дає обґрунтований висновок, що відновлювані технології виробництва електроенергії найбільш привабливі для інвесторів. 
 Бібл. 19, табл. 8, рис. 12.

Maintenance strategy selection: a combined goal programming approach and BWM-TOPSIS for paper production industry

PurposeCorrect and well-planned maintenance based on modern global methods directly affects efficiency, quality, direct production costs, reliability and profitability. The selection of an optimal policy for maintenance can be a good solution for industrial units. In fact, by managing constraints such as costs, working hours and human workforce causing sudden equipment failure, production and performance can increase.Design/methodology/approachTherefore, in this research a model was presented to select the best maintenance strategy at Kaghaz Kar Kasra Co of Iran. In this study, it was tried to integrate the two techniques of goal programming and the technique for order of preference by similarity to ideal solution (TOPSIS) to prioritize maintenance strategies. First, all factors affecting maintenance were identified, and based on the Best Worst Method (BWM) the degree of their importance was determined.FindingsAfter the evaluation, only 14 criteria in the 4 dimensions of cost, added value, safety and feasibility were selected. The highest points were given to the criteria of equipment cost and depreciation, equipment and personnel performance, equipment installation time and technical feasibility, respectively. In the next stage, using the TOPSIS method the item of maintenance strategy was ranked, and the 3 strategies of preventive maintenance (PM), predictive maintenance (PDM) and corrective maintenance (CM) were chosen. Modeling was performed utilizing a goal programming approach to select the optimal maintenance strategy for 13 devices. All the technical specifications, cost limits and the device time were extracted. After the model was finished and solved the best item for each device was specified.Originality/value1. Developing a goal programming model and decision-making dashboard. 2. Identifying the criteria and factors affecting the selection of the maintenance strategy for paper production Industry

Techno-economic Assessment of Biogas Project: a Longitudinal Case Study from Japan

The development of biomass for energy production is largely encouraged on a large scale in local cities and developing nations, in addition to traditional domestic utilization. As a matter of fact, many biomass projects still operate, while experiencing low efficiency and operation challenges. This longitudinal study investigates the operation performance of a specific biogas project from Japan, with a focus on benefit and cost analysis. It is concluded that the financial imbalance of project operation in Hita, Japan stems from the narrow revenues and high expenditures. Apart from revenues from electricity generation and disposal fees, few revenues come from sales of industrial waste. Meanwhile, the depreciation of equipment presents a rising cost, which accounts for the large share of running costs. Moreover, scenario analysis indicated that the aging issue put the highest burden onto the project. Changing the feedstock of biomass wastes, promoting the consumption of fertilizer byproducts, and integrated waste management could be effective from a technical perspective, while flexible institutional and management adjustment could contribute to further improvement. The optimal scenario concluded with an internal rate of return of 1.31% and a simple payback period of 26.9 years. The profound investigation on a specific project helps scrutinize the potential drawbacks and challenges during operation.

Kajian Tekno-Ekonomi Produksi Reaktor Pirolisis dalam Menghasilkan Bioarang dan Asap Cair

The techno-economy of pyrolysis products is very important because it is related to the profit and loss of production business. On the other hand, this product is very potential and good prospect, due to it can generate energy from wasted and problematic environmental waste. In addition, the equipment is very simple and very easy to make, maintain and operate, it does not require a large cost or capital. The research objective is to determine the economic value and BEP (Break Even Point) of pyrolysis combustion in producing liquid smoke and bio charcoal with biomass raw materials. Figure the characteristics of liquid smoke and bio-charcoal obtained such as heat value, pH, acid, specific gravity, viscosity, and color. The method used is initiated by testing the pyrolysis reactor, at this stage bio-charcoal products and liquid smoke are obtained, influenced by such as pyrolysis temperature, processing time and equipment. Followed by making bio charcoal briquette, this stage is mashed charcoal, making dough or packing, drying, then printing briquettes. And finally the process of re-liquidation of liquid smoke, by means of redestilation or continued heating so that it will produce liquid smoke grade 3, grade 2, and grade 1. The results obtained are known to have an economic cost of Rp. 244.720.000, and for equipment depreciation costs Rp. 144.839.000. For the cost of production per year, that is Rp. 100.925.000 and for the variable cost per kg, which is Rp. 4.888/kg. The initial capital required is Rp. 129.839.000. For the production cost of Rp. 7.476/kg. For the total price of sales is Rp. 100.939.306 and for BEP (Rp) which is Rp. 100.939.306 and BEP (kg) which is Rp. 13.495/kg. Keywords: BEP, economy, pyrolysis, bio charcoal, liquid smoke.

The role of agricultural sector in the socio-economic development of the Arctic zone of the Russian Federation

The article is devoted the agricultural sector role in the socio-economic development of the Arctic zone of the Russian Federation. Nowadays the agricultural sector is the one of the main parts of public authorities’ policy. The scope of the study is the regions fully or partially attributed to the Arctic zone of the Russian Federation according to the Presidential Decree. The results of the study show the significantly lower contribution of the agricultural sector to the socio-economic development of the Arctic regions for all indicators considered than the average level in Russia. An exception is the indicator “The turnover of agricultural enterprise in the total regional turnover”, the high value of which is achieved only thanks to the Murmansk region. Agriculture and forestry, hunting, fishing and fish farming sector play the important role of in the development of the local economy of the following old-developed regions: the Murmansk region, the Arkhangelsk region, as well as the Republic of Karelia, and the outsider the Yamalo-Nenets Autonomous Okrug. Fixed assets of agricultural enterprises have a high degree of equipment depreciation in the Arctic regions of the Russian Federation and should be repaired. The share of food and agricultural products in the value of imports in the Arctic zone is less than the national average. The results obtained can be applied in the development and updating the strategic documents in the agricultural sector to increase its significance in the socio-economic development of the Arctic zone of the Russian Federation.