Sale Price Of Product Research Articles

Research on Decision Optimization of Supply Chain Quality Information Disclosure Considering Stigma Level

With the frequent occurrence of online public opinion events, the problem of product stigma is becoming increasingly serious. Enterprises must use effective quality information disclosure strategies to reduce losses affecting market sales and profit. Therefore, this paper aims to address the supply chain structure composed of one product manufacturer and one component manufacturer under the influence of stigma. It constructs a decision optimization model under three scenarios: no information disclosure, the product manufacturer disclosures information, and the component manufacturer disclosures information, and uses Stackelberg game theory to solve and analyze the model. Furthermore, we use numerical examples to verify the model results, and provide management suggestions for enterprises. The research results show that enterprises suffering from product stigma should actively implement information disclosure strategies to reduce their profit losses, and the lower the stigma level, the better the effect of information disclosure will be; when the stigma level becomes more serious, enterprises should take timely steps to reduce the sales price of products, the sales price of components, and the efforts to disclose information; for industries that value confidentiality of product information, although the implementation of information disclosure by the component manufacturer can require less effort for information disclosure, the two enterprises will suffer higher economic losses.

Perhitungan Break Event Point (BEP) pada Usaha Mikro Kecil Menengah (UMKM) “Yuli Bakery” Jember

The study is to describe the calculation of Break Even Point in Micro, Small, and Medium Enterprises (MSME) “Yuli Bakery". The break even point calculations are an important tool in financial management to determine a breaking point. The study used the quantitative if approach, based on the operational costs associated with MSME "Yuli Bakery". This research method included the collecting of data from the interview's notes, observation and documentation on the "Yuli Bakery". The type of data used are secondary data that include a company profile, a cost data, production data, a product sale price, and sales data of a product. The results showed that the calculation of Break Even Point (BEP) occurred when MSME "Yuli Bakery" sold 565 units of products.

THE EFFECT OF THE TRANSFORMATION PROCESS: ORGANIZATIONAL CHANGES AND MATHEMATICAL STATISTICS

Organizational changes for the purpose of enterprise development, as a topic of scientific research, are especially relevant for Ukraine now, when organizations need systematic and continuous development, which in most cases depends on how the process of transforming the structural configuration will take place in the process of implementing the enterprise's strategy, if it is the transformation of the configuration necessary due to a change in the level of influence of the main characteristics of the external environment. In turn, the fact of achieving the goal of transformation cannot be considered without determining the effect of this process.
 The need for theoretical substantiation of the transformation’s effect of the organization as an economic category arose long before the appearance of most modern methods of building organizational structures and methods of mathematical statistics. At the current level of understanding the transformation process, new models of organizational construction are important. Therefore, this article considers the application of mathematical statistics methods in the context of determining the effect of enterprise transformation in case of organizational changes.
 The work proposes to consider the possibility of determining the effect of the transformation process by mathematical modelling for enterprises occupying a monopoly position on the market of goods and services in the case of fixing the sale price of products by state regulators and for organizations belonging to the market structures of imperfect and perfect competition, unregulated monopoly and oligopolies.
 It is proved that the expansion of the break-even zone of the enterprise after the transformation of the organizational form configuration, which is determined by the ratio of the functional dependencies of the cost and income parts over time, can be considered as an indicator of the effect on the transformation process of the enterprise.
 It is the indicator of the transformation process effect, which is characterized by a change towards the expansion of the break-even zone, that should be used in various cases of transformational changes, in particular, in case of existing restrictions on the total volume of sales of the company's products while optimizing the growth of production costs.

Research on warranties for different components in an open vertically integrated supply chain

How to set appropriate warranty periods for different components is a common problem for manufacturers who produce end products when pricing. This study investigates a pricing game between a vertically integrated manufacturer and an external end-product manufacturer with the vertically integrated manufacturer supplying the key component of the end product to the external end-product manufacturer and competing with the external end-product manufacturer in the terminal market as a leader. The two manufacturers make decisions on the warranty period for the key component and the end product without the key component respectively under a two-component structure. We assume that customers perceive product quality through warranty periods of different components and brand reputations of the manufacturers. The result shows that the manufacturer with a higher brand reputation has an incentive to offer a longer warranty period. However, due to the impact of corresponding warranty costs, there exist intervals of brand reputation in which the manufacturer provides a shorter warranty period for the key component or the end product without the key component than the competitor even though the brand reputation of this manufacturer is higher. The best choice for the vertically integrated manufacturer is to increase the key component wholesale price but keep the end product sale price unchanged when the brand reputation of the external end-product manufacturer gets stronger. Interestingly, the higher the brand reputation of the external end-product manufacturer, the greater the profit of the vertically integrated manufacturer. Related numerical examples and managerial insights are presented in this paper.

A METHODOLOGY FOR ANALYSIS OF PRODUCTION NET SALES REVENUE WITH REGARD TO THE SALES PROFITABILITY AND THE ENTERPRISE’S LEVEL OF BUSINESS RISK

This publication highlights the methodology for analysis of production net sales revenue. It consistently presents an analysis of the deviation of production net sales revenue for the current period versus the previous period. This deviation is subject to the influence of three direct factors: 1) Changes in the natural volume of sold products. 2) Changes in the product range structure of sold products. 3) Changes in the net sales price of products. The impact of these direct factors may be established both in absolute and in relative terms. For this purpose, the author uses different elements of the method of the financial and business analysis: methods of comparison, adjustment of indicators, subsequent substitution, index method, etc. Analysis is made for the dynamics of production net sales revenue for more years in a row, by identifying both their average dynamics and the variation for the whole period of time. To this end, the author has used the dispersion analysis. The object of this article refers to the production net sales revenue with regard to the sales profitability and the enterprise’s level of business risk. The object of study is explained through the methodology for analysis, which is the subject matter of the study presented in the article. The author’s objective is to suggest improved methodology for analysis of production net sales revenue, profitability of sales and level of business risk for the enterprise. The author presents her vision being well aware that the methodology for analysis of production net sales revenue with regard to their effectiveness (sales profitability) and the level of business risk may be successfully used in the business practice for the management of enterprises and their business both in operating and in strategic aspect. In order to achieve the objective of the study, the following research tasks have been defined: 1) To carry out analysis of the dynamics of production net sales revenue for the analysed time period. 2) To analyse the average annual dynamics of production net sales revenue for the analysed period of 4 years. 3) To carry out analysis of the variation of production net sales revenue. 4) To analyse the sales profitability.

Understanding cropland abandonment from economics within a representative village and its empirical analysis in Chinese mountainous areas

China has been experiencing "Lewis Turning-Point", which means rural labor has been continuously transmitting to manufacturing sector and urban areas, ended up with old or female labor left in agricultural sector. One immediate result from agricultural labor shortage, some pieces of farmland will be abandoned, especially in mountainous area where large-farming-machinery cannot be applied due to terrain restrictions, and labor loss from agriculture cannot be supplemented. In this context, understanding land abandonment is critical for land planning and management. Specifically, it is necessary to figure out which cropland is more likely to be abandoned? To what scale of the land will be abandoned in the future? This article aims to figure out the basic rules behind land use or abandonment decision from a perspective of economics. In China, village is the basic unit for land use and land use rights transferring, thus we introduced a representative village, featured by an average farmland size with distribution pattern following questionnaire survey carried out in Wulong district, Chongqing city. We developed a theoretical land use decision-making model with its objective of maximizing land use incomes among ‘representative village’. This model is employed to simulate land abandonment rate in the year of 2011 and 2020 by changing the external variables given by the market survey, with a result of 9.25% and 33.40% respectively. The simulated land abandonment rate shows only 3.84 percentage point difference with the official data, which certified that this model is reasonable and applicable for land use decision in mountain areas in China. The model also shows a rise of labor wage will lead to huge land abandonment. To counter land abandonment, government should take some measures, such as rise of agricultural product sale price or decline the chemical fertilizer price, to alleviate land abandonment effectively.

Organizational performance improvements through the design of internal controls, accounting records and determination of unit production costs in industrial smes of transformation, service and assembly

Organizations nowadays need to improve their performance, which is why it is necessary to have all the elements that are part of their administration, especially in the financial area. These SMEs (industrial processing, service and assembly) that have been investigated were found to lack financial information in relation to their production costs and support in terms of internal control elements, accounting records, as well as the calculation of return on investment and recovery of the same, which is achieved through the sale price of products and services offered. The small and medium-sized enterprises (SMEs) that were investigated and derived from their problems, the objective of this study is to show the improvements established for each participating entity and the recommendations suggested at the end of the project as a contribution to this research. The methodology suggested in the participating economic entities, following a description of them, in a period of time and by convenience sample and the application of a procedure consisting of a series of several four stages: analysis of financial data, improvement of internal control of operations, accounting records and determination of unit cost and % of profitability. Contributing in this inquiry this series of procedure and carrying it out, gives the certainty of contributing to a better performance of each one of the organizations and allowing with it to generate valuable financial information and profitability with percentage analysis

Effect of Rate and Time of Phosphorous Application and Planting Density on Yield and Net Benefit of Groundnut (Arachis hypogaea)

Groundnut yields are relatively very low in Kenya compared to other countries due to the use of poor agronomic practices and low soil fertility, with phosphorous (P) being the most limiting factor. This study aimed at determining the effect of the rate and time of phosphorous application and planting densities on yield and net benefit of groundnut production. The study was conducted in two locations, Chuka University Horticultural Demonstration Farm and Kenya Agricultural and Livestock Organisation, Embu, Kenya between April and August 2018. The study used a 2 x 3 x 3 factorial experiment laid out in a Randomized Complete Block Design with three replications. There were three factors; P application rates (0, 30, and 60 Kg/ha), time of P application (at sowing, and 14 days after sowing), and planting densities (148,149; 213,331 and 333,334 plants per ha). Data on the number of kernels per pod, number of empty pods and yield of groundnuts were collected and net benefit determined by subtracting the cost of production from the gross product sale price per unit area. Data collected were subjected to analysis of variance using Statistical Analysis Software version 9.4. Significant means were separated using the Least Significance Difference at a 5% probability level. The results of the study showed that the rate and time of phosphorous application and planting densities had a significant effect (p < 0.05) on the yield of groundnuts. The highest kernel yield and net benefit obtained was 1,659.90 and 963.60 Kg/ha while the highest net benefit was KSh 8312 and 12403 which was obtained by applying 30 Kg/ha of P applied at sowing with a plant density of 333,334 plants per hectare at Chuka and Embu, respectively. The study showed that the use of appropriate agronomic practices can lead to sustainable groundnut production, thus ensuring food security and improved farmers’ income. The study recommends spacing of 30 x 10 cm and application of 30 Kg/ha of Phosphorous at sowing for sustainable groundnut production in the study area and within similar agroecological zones.

Detection of price manipulation fraud through rational choice theory: evidence for the retail industry in Taiwan

All enterprises, regardless of industry, are exposed to fraud risk. In the retail industry, the perpetrators of fraud manipulate the sales price of products instead of the quantity sold to avoid inventory discrepancies. Fraud examiners attempt to identify anomalous transactions using data analysis. This study analyzes the causes of fraudulent behavior, conceptualized based on the aspect of rational choice, and proposes an anomalous transaction detection model using variables identified as indicating fraud. A two-phase experiment analyzing a real-world data set from a retailer in Taiwan was designed to evaluate the performance of fraud variables. The findings demonstrate that these variables could slightly improve the results of the analysis and demonstrate that machine learning is applicable to fraud detection. In addition, this study contributes to rational choice theory to validate the applicability in fraud detection. Fraud examiners in the retail industry could reduce fraud losses by adopting the proposed approach, implemented using Weka software, to identify anomalies.

Key Factors and Perspectives in Cost Accounting with Real-Time Patterns

Cost accounting term describe by chartered institute of management accountants (CIMA). Cost accounting helpsthe company to calculate total cost details regarding the product so that according to total Cost Company can fix the sale price of the product including profit margin percentage. Cost accounting can be of type standard, marginal, lean, activity based. Cost is the monetary term of a product that is set up by measuring its various internal costs including labor, material, overheads, etc. Costing is the technique to calculate the cost of the product by calculating various factors. Cost accounting is next to costing which relates and analyzes the various costing data and interpretsit to the management which helpsto improve the efficiency of the business by controlling the various problems that occur in the business. Cost accountancy is the art and science of the cost accountant. The main objective of cost accounting is to help the managerial personnel to make decisions about the product sale price, control production cost, and maximize the profit ratio. Based upon the cost sheet cost accounting can decide the estimated cost or actual cost of the product. Cost sheets include different types of costs incurred during the product manufacturing process.

COST REDUCTION TECHNIQUES AND ITS IMPACT OF FINANCIAL PERFORMANCE

In any firm there are two functions, namely Production function, Cost function. At the time ofstarting the production firm costs is decided and varies circumstantially. As the production increases the fixed cost remains same but the variable cost increases with increase in the production. There are only two ways to maximize profit of the organization either to increase sale price of product, to reduce cost of product. Cost reduction implies real and permanent reduction in the unit cost of goods manufactured or services rendered without impairing their product suitability for the use intended. The main objective of the study is to evaluate the application of cost control/reduction tools and techniques in manufacturing organizations

Pricing and Contract Coordination of BOPS Supply Chain Considering Product Return Risk

This study proposes a BOPS (buy online and pick up in store) model for a two-echelon supply chain, considering the product return risk to reach an equilibrium result of two omni-channel integration modes, managed by the manufacturer or the retailer, respectively. Furthermore, this study analyzes the impacts of the service cost coefficient and the consumer loyalty of the offline channel on the optimal price, service decision, and profit of different integration modes. This study also compares the profits of enterprises under centralized and decentralized decisions. The results show that centralized decision making can improve the service level of the SA (Store Assistance) effort and the sustainable performance of the supply chain. Whether the BOPS channel is managed by the manufacturer or retailer, the service cost, the product return rate, and the offline channel consumer loyalty have an impact on the decision of product sale price, wholesale price, and SA effort service level. Offline customer loyalty is less sensitive in the BOPS channel managed by the retailer than that managed by the manufacturer. It is suitable for the manufacturer to manage the BOPS channel when offline customer loyalty is low. Otherwise, it is appropriate for the retailer to manage the BOPS channel. The profit of the supply chain under the decentralized decision is less than that under the centralized decision. When executing a wholesale price contract, different omni-channel integration modes can alleviate the double marginalization effect. It can fully coordinate the supply chain members, motivate retailers to improve the service level of the SA effort, and realize Pareto improvement to support supply chain sustainability.

A Consensus Decision‐Making Model considering Empathetic Preferences and Power Structure of the Poverty Alleviation E‐Commerce Supply Chain

This article focuses on the conflict consultation process and empathetic decision‐making behavior of a poverty alleviation supply chain composed of farmers, retailers, and third‐party e‐commerce platforms (e‐platforms), and proposes an empathetic preference‐based consensus decision‐making model. The impact of empathetic preferences and power structure on the consensus reaching process are analyzed. The results indicate that consumers’ empathy increases the consensus wholesale price and sales price of products, while retailers’ and e‐platforms’ empathy increase the wholesale price and reduce the sales price of products. The empathetic preferences of consumers, retailers, and e‐platforms are helpful for increasing the profits of farmers. The retailer’s empathetic preference is not beneficial to its own profits and the supply chain, while the e‐platform’s empathetic preference can help to improve its own income and increase the overall profit of the supply chain at first, before decreasing. Moreover, the power of retailer is positively correlated with the profits of farmers and the retailer, and negatively correlated with the profits of the e‐platform and supply chain. The sales price and commission price are negatively correlated with the power of retailer, but the wholesale price is not related to the change in power structure.

Pricing and inventory control decisions in the stochastic hybrid production systems with multiple recovery options

Although pricing and inventory control are crucial decisions in each production system, these decisions are usually investigated separately. This paper considers pricing and inventory control decisions simultaneously in a hybrid production system. The hybrid production system has two recovery options, remanufacturing and refurbishing sites. The demand follows Poisson distribution, which depends on the sale price of each product. Returned products arrive according to a Poisson process. Each returned product can be remanufactured, refurbished, or disposed. The time to manufacturing, refurbishing, and remanufacturing a product also follows an exponential distribution. By modeling the system as a Markov chain, the long-run expected profit function is obtained in terms of the dispose-down-to level of returned products and the order-up-to level and the sale price of serviceable products. A three-dimensional state space of the Markov Chain dependent to the sale price is developed considering pricing and inventory control decisions simultaneously with remanufacturing and refurbishing returned products. Since the model is a mixed integer nonlinear programming and known as complex models, the Artificial Bee Colony (ABC) algorithm, simulation and complete search method are used to solve the problem. The results show that by increasing the purchase price of the returned products, the amount of returned products will increase. If the refurbishing cost of the returned products is high or the disposal cost is low, less inventory should be kept in the system with a high price of serviceable products. If the lost sale cost is high, the more inventory should be maintained. Moreover, by decreasing the price elasticity of demand, the customer’s demand increases, and then more inventory should be maintained in the system.

Determination of the optimal warranty policy and period from the manufacturer’s/seller’s perspective

This study aims to determine the most appropriate warranty period and policy with the lowest warranty cost from the manufacturer/seller point of view. The warranty policy to be put forward and the warranty period to be offered under this policy should ensure customer satisfaction while at the same time causing a minimum cost to the manufacturer/seller. For this reason, the optimum warranty period within the scope of Free-Replacement Warranty (FRW) policy, Pro-Rata Warranty (PRW) policy, and Combined FRW/PRW policy which was the combination of those two warranty policies were tried to be determined. In the study which was done to determine the most appropriate warranty period, economic benefit and the benefit function obtained from warranty cost and dissatisfaction cost functions were used. While obtaining necessary formulas, exponential distribution, which was widely used in life tests as density function and gamma and inverse-gamma functions as prior distribution of the exponential distribution were used. To demonstrate the applicability and flexibility of the model, some typical sales models and numerical values for exponential lifetime distribution were used, and an algorithm was created to find the optimal solution. When all of the results were analyzed it was seen that Combined FRW/PRW policy was the most appropriate warranty cost as a result of testing the models obtained and it was also found that the warranty cost was almost 3% of the sale price. Within the frame of these obtained results, Combined FRW/PRW policy was suggested for the warranty service to be served with the product to the manufacturer/seller. If the warranty period number of revolutions were chosen almost the warranty cost will be in the minimum level and it will be almost 3% of the product sale price. The validity and accuracy of the proposed strategy was verified by a case study with a numerical sample providing a scientific basis.

Climate change and economic efficiency of agricultural production in the Steppe zone

Relevance of research. Due to ongoing climate change, almost the entire territory of the Steppe of Ukraine by annual humidity factor belongs to the dry and very dry zones, the relative area of ​​which has increased by 13.2% of the total area of ​​the country compared to the 1960-1990s. At the same time, for today in Ukraine only about 500 thousand hectares are actually irrigated, that is 19% of the potential area.
 Purpose of research. To determine the patterns and trends of climate change in the western part of the dry Steppe of Ukraine and analyze the economic indicators of production activity in the region as to the variable weather conditions.
 Research methodology. Climate change was estimated on the basis of Climate Water Balance (CWB) and Hydrothermal Coefficient (HTC) values. The analysis of the economic efficiency of agricultural production was carried out by analyzing the statistical data for Odessa region and for the chosen agricultural enterprise.
 Research results and conclusions. The use of significant heat supply in the dry Steppe zone is limited by insufficient water supply conditions. In the years of 1991-2016 the average annual rainfall was 480 mm and since the early 2000s there has been a slight increase in that. However, even having 500-550 mm of average annual rainfall that has been observed over the past five years, it is not enough for providing high-yield agricultural production. High thermal regime couses high evaporation that in turn, leads to water supply deficit, which at the end of the growing season amounts to 336-436 mm. According to the HTC index in the region 80% of cases show severe and moderately arid vegetation conditions. At the same time, irrigation area in the region has decreased to a minimum, which has led to the domination of winter cereals and sunflower in the cropping system. Under variable weather conditions, winter wheat yields ranged from 19.4 to 38.5 c/ ha (31.4 c/ha on average) and sunflower - from 12.2 to 21.4 c/ha (17.4 c/ha on average), winter rape - from 13.1 to 20.9 c/ha (18.2 c/ha). It was proved a close direct relationship between the sale price of products of all studied crops and their cost price, as well as the inverse relationship of these indicators with the crop yield. The profitability of winter wheat from 2011 till 2016 ranged from 17 to 153 USD/ha with an average value of 86 USD/ha, winter rape - from 39 to 273 USD/ha with an average value of 166 USD ha and sunflower - from 116 to 315 USD/ha with an average value of 192 USD/ha. Corn and soybeans have proven to be unprofitable in some years, which obviously explains rather small areas under these crops in the region.
 Above mentioned demonstrates the high economic instability of agricultural production in changing weather conditions, which is accompanied by significant risks for producers, especially when attracting credits. This situation, in turn, leads to a limited use of intensification means, in particular mineral fertilizers, which promotes agrochemical soil degradation. Under unstable water supply, the magnitude of net profit variation per hectare of arable land in Odessa region is 33-188 USD/ha (111 USD/ha on average). It is possible to increase these indicators by increasing the share of winter rape in the cropping system. With the optimization of the water and air soil regimes as well as crop rotation factor, the profitability of agricultural production in the region can be increased up to 580-600 USD/ha. Similar results were obtained after analyzing the statistical data from the southern regions within the dry steppe zone.

Estimation of the cost price of the enterprise with the possibility of modeling contract positions

The need to account for cost price occupies an important place in the enterprise management system. One of the important tasks of accounting for cost price is to control the cost of production. The cost price includes the total costs necessary for the enterprise to carry out production and commercial activities related to the production and sale of products, that is, everything that the enterprise costs to produce and sell products.To determine the economic benefits of selling the company’s finished products, it is necessary to know the final cost of the proposed contract. The amount of profit directly depends on the correctness of setting the sales price of products. This article discusses the assessment of the economic effect when modeling various contract positions based on the cost price of the enterprise, which will allow you to quickly solve production issues.The source data is information stored in the SAP ERP (Enterprise Resource Planning System) system: materials, component lists, component standards, etc. The source data processing and analysis system is SAP BI (Business Intelligence). To display the final result, we use a program designed for working with Microsoft Excel spreadsheets.

Horticultural systems based on greenhouse tomato in south Uruguay: characterization and analysis of economic efficiencies

Sustainable development of food production requires more productive, profitable, and resource-efficient farming systems. Economic efficiency depends on commercial yield, but also on the efficient use of inputs, their price, and the sale price of products; it is also related to farming system characteristics. This study aimed to assess resource endowment and structural characteristics of greenhouse tomato farms and how they affect the economic efficiency of tomato crop, delving into the analysis of the main causes of its variability. This study included 23 representative farms in south Uruguay and 110 tomato crops (two to three per farm) during 2014/2015 and 2015/2016 seasons. We found high variability in commercial yields, product quality, sale prices according to harvest time, and production costs. This resulted in significant variability in net margins among crops, from negative values ​​to a maximum of usd 16.2 m-2. Four groups were distinguished according to farm characteristics. Large-scale farms had higher economic efficiency in tomato crops, however, farm scale group was not among the main factors responsible for crop net margin variability. The main cause of net margin variability in 2014/2015 and 2015/2016 was gross income variability. Yield and sale price explained net margin differences for all gross income levels. However, the price was more relevant within the group with higher gross income and yield within the lower gross income group. Production costs were only ranked in the group of higher gross income.

Commercial Activity of Agricultural Producers

The article considers the existing sales system of agricultural products, which does not allow bringing the manufactured products to the consumer promptly and without losses, as well as reveals the features of agricultural production that affect commercial activity, such as dependence of production output on natural and climatic conditions, guaranteed demand, the uneven supply of products to the market, perishable and poorly transportable products, and the concentration of demand in large cities. It is established that the main suppliers of many types of products to the domestic market are agricultural organizations. This is explained by their large production output and a high level of product marketability. The main channel for selling agricultural products is processing enterprises and wholesale trade. It accounts for 77.0% (by wool) to 98.0% (by sugar beet). The sale prices of products vary by distribution channels; this stipulates the different levels of sales profitability. Export is one of the product sales channels; however, it leads to a reduction in the supply of products in the domestic market. The article substantiates the areas for improvement of commercial activity, which include the use of marketing, increasing the competitiveness of products based on improving their quality, creating consumer marketing cooperatives and agro-industrial establishments that combine production, storage, processing, and sale into a single process, participating in fairs, state and regional tenders, using Internet resources, organizing a system of wholesale food markets and logistics centers.

Üretim Yılının Tomruk Satış Fiyatları Üzerine Etkisi: Artvin, Türkiye Örneği

Aim of study: In this study, effect of production year on sales price of logs which are sold at auctions in Turkey, was determined. Area of study: This study was carried out in Artvin Regional Directorate of Forestry, Turkey. Material and method: Data of 83 third class normal length log parties (spruce, fir and yellow pine) which were produced in 2008 and 2009 by state forest enterprises in Artvin and sold in 2009 auctions, were used. Main results: It was determined that there was a statistical difference between average sales prices of third class normal length log parties produced in different years (2008 and 2009) by Mann-Whitney U test and this difference was in favor of parties produced in 2009. As sales price of products produced in previous year is lower, it causes revenue loss. Hence there is 20% sales revenue loss in third class normal length log. Research highlights: In order to eliminate this revenue loss, it is necessary to evaluate the market situation and prepare production and sales programs/plans by considering market demand and expectation.