Production Budget Research Articles

For California perennial crops facing climate change, water use stays stable while planting density increases

With climate change, there has been increasing concern over allocations of scarce water supplies in California during times of drought. This study looks at how practices in perennial crops have changed over time, specifically related to application of irrigation water and to planting densities. We use University of California Sample Costs of Production Budgets from 1980 to 2021 for all major perennial crops in California to compile information on the commonly implemented irrigation and planting practices across various crops and regions. After controlling for regional variation in water applied due to agroclimatic factors, irrigation water use per acre has remained largely stable for most crops, while planting densities have increased for many crops, including olives, grapes, avocados, plums, and almonds. A notable exception is pistachios in the South San Joaquin Valley, which experienced an increase in water applied, with stable yields and planting densities. Our methods of calculating significant trends in water use, including yields and density of orchards, give further insight into the use of water in California agriculture.

Adapting a Novel for Television: A Systemic Critique

Using a multi-interdisciplinary theory (MIT) approach, this article argues for a process of altering a source literary text into a television production. This article illuminates that while the vision of adapting a source narrative intends to advance the vision of the adapter, the process to accomplish this is multifaceted and requires multi-collaborative efforts. This article further underlines some of the central features that are often altered in the adaptation of the novel and how they amplify and advance the storyline. What is worth noting, though, is that the television adaptation ought not to interlope with the principal storyline. In other words, the principal storyline of a novel or original narrative encapsulates its core themes, messages, and emotional resonance. Having said that, deviating too far from this core may result in a loss of the purposive impact and meaning. During the course of the article, it becomes clear that the examination of adapting a novel for television in Africa, with specific reference to isiXhosa, has not been afforded an adequate platform for theoretical and practical scholarly discourses. Specifically, the television industry in Africa has its dynamic forces, challenges, and opportunities. On account of this reality, exploring the practical dimensions of adapting novels for African television networks, considering factors such as production budgets, audience preferences, and distribution challenges, may be a valuable avenue for research. In view of this fact, this article should be regarded as one that presents contemporary insights into the arena of academic inquiry. This article presents concluding remarks with the anticipation that other scholars will continue the discourse and begin to address identified conundrums.

Comparison of Yield and Cost Data of Cotton Crop Production During 2019 and 2020 in Baluchistan

The study was carried out through a primary as well as secondary data collection from several stakeholders to examine the average position of cotton production, average per acre cost of production, physical and income productivity, economic profit, input output ratio, problems and constraints, faced by cotton farmers and to recommend policy measures for maintainable cotton production and marketing in study area. Statistics examines were performed by retaining the descriptive figures as well as standard economic methods. A mixture of qualitative and measurable methodical procedures such as cost of production, market limits, regression analysis, cross tabulation analysis were carried out. The study was carry out in Lasbella, Sibi, Noshki, Turbat, Dera Bugti and Khuzdar districts in Balochistan. The data were gathered from 77 farmers of cotton growers and collected material was related to cotton production in Kharif 2019 and 2020. Majority of cotton growers were small land holders and age was 48.33 years. The average seed rate was 10.50kgs/acre and purchasing price was Rs.344.33/kg during 2019 & 2020 correspondingly. The budget of production was Rs.91762.50 and total revenue was Rs. 192297.5 per acre in 2020 respectively. The average profit/net income of cotton growers received was Rs. 100535 and Rs.95225.77 per acre in 2020 and 2019 respectively.

ОПРЕДЕЛЕНИЕ РАВНОМЕРНОСТИ РАСПРЕДЕЛЕНИЯ ВРП И ДОХОДОВ БЮДЖЕТОВ РЕГИОНОВ

The article considers topical issues of regional development in the Republic of Kazakhstan in the context of income inequality and economic growth. Regional inequality in Kazakhstan is a topical issue that affects various aspects of the population's life and the country's development. The purpose of this article is to analyze the uniformity of the distribution of economic indicators by regions of the Republic of Kazakhstan. For this purpose, the Lorenz curve and the Gini coefficient were used, which made it possible to analyze the uniformity of the distribution of two important economic indicators by regions: gross regional product (GRP) and regional budget revenues. The results of the analysis showed the uneven distribution of GRP depending on the population of the region. As a result of the analysis, the authors determined that the distribution of income between regional budgets is more uniform than the distribution of GRP. Thus, the formation of the size of regional budgets per capita has almost absolute equality. Keywords: regional budget, gross regional product (GRP), inequality, Lorenz curve, Gini coefficient.

Penerapan Anggaran Penjualan Sebagai alat Perencanaan dan Pengendalian Persediaan Barang Jadi untuk Mengoptimalkan Laba

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.

Fused Low-Earth-Orbit GNSS

Traditional Global Navigation Satellite System (GNSS) immunity to interference may be approaching a practical performance ceiling. Greater gains are possible outside traditional GNSS orbits and spectrum. GNSS from low Earth orbit (LEO) has long been viewed as promising but expensive, requiring large constellations for rapid navigation solutions. The recent emergence of commercial broadband LEO mega-constellations invites study on dual-purposing these for both communications-their primary mission-and a secondary positioning, navigation, and timing (PNT) service. Operating at shorter wavelengths than traditional GNSS, these constellations would permit highly directive, relatively compact receiver antennas. PNT-specific on-orbit resources would not be required: the transmitters, antennas, clocks, and spectrum of the hosting broadband network would suffice for PNT. Non-cooperative use of LEO signals for PNT is an option, but cooperation with the constellation operator (“fusion” with its communications mission) eases the burden of tracking a dense, low-altitude constellation from the ground and enables a receiver to produce single-epoch stand-alone PNT solutions. This paper proposes such a cooperative concept, termed fused LEO GNSS. Viability hinges on opportunity cost, or the burden a secondary PNT mission imposes on the communications constellation operator. This is assessed in terms of time-space-bandwidth product and energy budget. It is shown that a near-instantaneous-fix PNT service over ±60° latitude (covering 99.8% of the world's population) with positioning performance superior to traditional GNSS pseudoranging would cost less than 1.6% of downlink capacity for the largest of the new constellations, SpaceX's Starlink. This allocation is comparable to adding one user consuming 5.7 Mbps of broadband service to each cell.

Development Of Smart Greenhouse Farming Based On Internet Of Things

This project aim is to develop smart greenhouse farming based on IoT system for monitoring the quality for the plant which use sensor and Node-RED as a website for monitoring. The monitoring system using microcontroller such as humidity sensor,soil moisture to control the condition of soil moisture level. The phenomenon of greenhouse plants is particularly significant since it has the potential to help improve the economy and cut manufacturing costs. Given the agricultural industry's lack of human resources, one of the cultivation techniques that have to be improved is hydroponic plants, also known as greenhouse plants. Hydroponic plant technology can be used in conjunction with hydroponic plants. Tropical greenhouses have various advantages in plant cultivation as well as practical manufacturing potential.This technology can be utilized to apply according to plant demands to maximize yield in agriculture. The project employed is a tool for monitoring soil moisture that is based on a prototype using an online platform for monitoring humidity and plant quality, and it can assist farmers in decreasing the budget for production.

Analisis Sistem Akuntansi Anggaran Biaya pada Jawara Coffee Shop

The purpose of this research is to perform a cost analysis of Jawara Coffee Shop's Production Budget. This Research method includes Production cost data collection, including materials, workers' wages, operational costs, and other relevant variables. The research result will offer detailed information regarding production budget effectiveness in managing and controlling operational costs at Jawara Coffee Shop. This discovery focuses on specific aspects of the costing that need improvements or adjustments. In this context, the researcher also gives recommendations for a cost adjustment strategy to support Jawara Coffee Shop's growth. This analysis will offer a profound understanding of production cost components and offer a strategic perspective to increase the operational efficiency of Jawara Coffee Shop in the future.

Loved everywhere?: Netflix’s top 10 and the popularity of geographically diverse content

Using Netflix’s weekly Global Top 10 lists for English-language and non-English-language series and films, this article highlights some of the ways in which the world’s most popular streaming platform misrepresents both the production and consumption of its most popular geographically diverse global content. First, the Global Top 10 lists create a series of false equivalencies between the popularity of English-language and non-English-language content that mask the difference in production budgets between the two categories. Second, Netflix’s publicized data isolates the global audience distribution of non-English-language content from other economic, technological, cultural, and political factors affecting local media ecosystems as demonstrated through an analysis of South Korea. Third, in failing to account for genre-related differences, the Global Top 10 lists distorts audience behavior in the Ibero-American region. Despite the variety of limitations presented by the incomplete audience data from Global Top 10 lists, when properly contextualized with recent academic research and economic information extracted from the specialized trade press publications, this article argues that the relationship between global streaming audiences and geographically diverse content is far more complex than it appears in the Netflix’s industrial discourses.

Pelatihan Kalkulasi Harga Pokok Produksi dan Penyusunan Anggaran Berbasis Teknologi bagi UMKM di Desa Bangun Sari

When running a business or undertaking, bookkeeping is one of the important things that must be done. The most important thing for MSMEs is how to generate large profits without the hassle of keeping financial records according to accounting standards. Often in small and medium scale businesses, they judge a good business if current income is greater than previous income. To overcome this problem as well as as a form of community service, the author carried out material socialization activities in Bangun Sari Vilage Tanjung Morawa sub-district. The method used to solve existing problems is through several stages of activities that are related to each other. After conducting outreach about the importance of recording financial reports, the author found that business people lacked knowledge in this matter and they still considered this habit trivial. After conducting outreach, business actors have begun to realize the importance of production costs and budget preparation for their own businesses. It's just that they didn't continue recording and ended up stopping in the middle of the journey, so if you wanted to start again you had to start over from the beginning

Richtmyer–Meshkov instability at high Mach number: Non-Newtonian effects

The Richtmyer–Meshkov instability (RMI) occurs when a shock wave passes through an interface between fluids of different densities, a phenomenon prevalent in a variety of scenarios including supersonic combustion, supernovae, and inertial confinement fusion. In the most advanced current numerical modeling of RMI, a multitude of secondary physical phenomena are typically neglected that may crucially change in silico predictions. In this study, we investigate the effects of shear-thinning behavior of a fluid on the RMI at negative Atwood numbers via numerical simulations. A parametric study is carried out over a wide range of Atwood and Mach numbers that probes the flow dynamics following the impact on the interface of the initial shock wave and subsequent, reflected shocks. We demonstrate agreement between our numerical results and analytical predictions, which are valid during the early stages of the flow, and examine the effect of the system parameters on the vorticity distribution near the interface. We also carry out an analysis of the rate of vorticity production and dissipation budget which pinpoints the physical mechanisms leading to instability due to the initial and reflected shocks. Our findings indicate that the shear-thinning effects have a significant impact on instability growth and the development of secondary instabilities, which manifest themselves through the formation of Kelvin–Helmholtz waves. Specifically, we demonstrate that these effects influence vorticity generation and damping, which, in turn, affect the RMI growth. These insights have important implications for a range of applications, including inertial confinement fusion and bubble collapse within non-Newtonian materials.

Studi Pengetahuan Pengeolaan Keuangan Pada Pengusaha Depot Air Isi Ulang di Desa Nggele Kecamatan Taliabu Barat Laut

This study aims to find out how knowledge of financial management which includes planning, recording, reporting and control is applied by the refill water depot business in Nggele Village, Northwest Taliabu District. The qualitative descriptive research method with data collection techniques carried out in this study was by conducting interviews with three informants regarding financial management which included: budget use, recording, reporting and control which were applied to three depot business owners in Nggele village. The results of this study indicate that: (1) financial planning, the three business depots in Nggele village have fully implemented financial management of financial planning for their businesses. The planned planning is planning the initial capital budget, production budget, sales budget, profit budget and cash reserves. (2) the recording of the three depot businesses has not fully recorded their business. Three of the informants kept records very simply, two other informants did not make any records in their business (3) reporting to the three depot businesses did not make financial reports in their business because the owners did not understand how to prepare financial reports; and (4) the control carried out by the three depot businesses had not been fully carried out in relation to the evaluation of their business, the informants exercised control in managing their finances with the understanding and knowledge of the owner.

Beyond the visible: Accounting for ultraviolet and far-red radiation in vegetation productivity and surface energy budgets.

Photosynthetically active radiation (PAR) is typically defined as light with a wavelength within 400-700 nm. However, ultra-violet (UV) radiation within 280-400 nm and far-red (FR) radiation within 700-750 nm can also excite photosystems, though not as efficiently as PAR. Vegetation and land surface models (LSMs) typically do not explicitly account for UV's contribution to energy budgets or photosynthesis, nor FR's contribution to photosynthesis. However, whether neglecting UV and FR has significant impacts remains unknown. We explored how canopy radiative transfer (RT) and photosynthesis are impacted when explicitly implementing UV in the canopy RT model and accounting for UV and FR in the photosynthesis models within a next-generation LSM that can simulate hyperspectral canopy RT. We validated our improvements using photosynthesis measurements from plants under different light sources and intensities and surface reflection from an eddy-covariance tower. Our model simulations suggested that at the whole plant level, after accounting for UV and FR explicitly, chlorophyll content, leaf area index (LAI), clumping index, and solar radiation all impact the modeling of gross primary productivity (GPP). At the global scale, mean annual GPP within a grid would increase by up to 7.3% and the increase is proportional to LAI; globally integrated GPP increases by 4.6 PgC year-1 (3.8% of the GPP without accounting for UV + FR). Further, using PAR to proxy UV could overestimate surface albedo by more than 0.1, particularly in the boreal forests. Our results highlight the importance of improving UV and FR in canopy RT and photosynthesis modeling and the necessity to implement hyperspectral or multispectral canopy RT schemes in future vegetation and LSMs.

Assessing the Impact of Integrated Dogwood Disease Management Practices on Labor Needs and Production Costs in Tennessee Nurseries

Early and accurate detection of diseases, and implementation of efficient disease management practices are crucial to reducing the economic impact associated with plant disease outbreaks. Based on survey responses from dogwood nursery growers in Tennessee, USA, scouting was identified as an important disease management practice adopted by a majority of growers for disease management in field-grown, container-grown, and pot-in-pot production systems. Our results show a significant positive correlation between disease severity and scouting frequency for dogwood plants grown in container and pot-in-pot production systems. Our efficiency measure is a self-rated efficacy scale perceived by the nursery growers about their existing disease management system in nursery plants. A significant positive correlation was found between the efficacy of disease management and the number of workers involved in scouting and a negative association between the worker hours spent in scouting and the grower's experience/exposure to other disease detection methods. The majority of nursery growers followed a set spray schedule between May and October, with applications scheduled every other week. In addition, our results showed significant positive correlations between efficacy and spray-related factors, such as disease severity and worker hours spent in spraying; efficacy of disease management and spraying frequency in field-grown dogwoods; and foliar spray costs and efficacy of disease management. We estimated ≈$379/acre per year average costs for dogwood disease management, which the growers find to be one of the major components of the dogwood production budget. Moving to automated systems of disease scouting and management has the potential to reduce the cost of these labor-intensive disease management practices of dogwood production.

Pengaruh Biaya Produksi dan Biaya Operasional Terhadap Laba Bersih

In the business world, effective and efficient cost management is the key to optimizing company profits. The aim of this research is to examine the effect of production and operational expenditure on profit levels at PT Bakrie Metal Industries. The sample in this research refers to the production planning budget report. The method used is a descriptive quantitative research approach, with data obtained through the process of collecting information from production budget planning reports from 2020 to 2022 at PT. Bakrie Metal Industries, a company specializing in the production of corrugated metal products and fabrication projects. The research subject involves production costs, operational costs and net profit from the period 2020 to 2022. Data analysis was carried out through a number of techniques, including normality tests, heteroscedasticity tests, multicollinearity, autocorrelation test, correlation test, multiple linear regression test, coefficient of determination test, as well as t test and F test. The analysis process uses SPSS version 22 software. The results of this research indicate that production costs have an insignificant influence on net profit, while operational costs show a significant influence on net profit. Furthermore, it was found that both production costs and operational costs had a significant impact on the level of profitability at PT Bakrie Metal Industries.

GIS spatial optimization for agricultural crop allocation using NSGA-II

This study focuses on the shift from traditional farming methods, reliant on farmer intuition and manual processes, to modern, automated approaches crucial for Thailand’s agricultural sustainability. Despite its vital role in the country’s economy, outdated practices lead to supply imbalances and perpetuate poverty among smallholder farmers. Using geographic information systems (GIS) and mathematical optimization, the present study aims to determine optimal agricultural crop allocation. A multi-objective optimization crop spatial allocation model leverages geospatial data, including crop, soil and climate suitability, to enhance the accuracy of our model. Additionally, we incorporate agricultural economics data, such as market price, crop yield, production cost, distances to secondary producers, production budget limitations, and minimum crop production requirements. To speedup the convergence of the algorithm, we introduce more suitable crossover and mutation operators in NSGA-II, aiming to direct the search towards the Pareto optimal solutions. We demonstrate the effectiveness of our approach in a case study of the agricultural area in Chiang Mai province, Thailand, focusing on three major industrial crops: corn, cane, and rice. Our model suggests land allocation that adheres to both the budget constraint and the minimum production requirements, while retaining only a small surplus for each crop. The successful implementation of this approach in our case study marks a significant advancement in Thai agricultural research, paving the way for long-term economic and environmental sustainability.

THE INFLUENCE OF PRODUCTION RISKS ON THE SAFETY OF PRODUCTION PROCESSES: ANALYSIS AND FORECASTING

The study is focused on the analysis of production risks in the field of enterprise management. Production risk is described as the probability of occurrence of undesirable events that may lead to deviations from expected results due to various management decisions. The main characteristics of such a risk are its variability and uncertainty. Risk management is defined as a procedure that includes all aspects of the company’s activities, starting with the formation of a strategy and ending with the control of acceptable risks in order to achieve the set goals. The management process covers the identification of events that may adversely affect the production process and their proper management. The article presents a logical model of production risk management and its integration with the management system of the company’s fixed assets. To assess the level of risk and its comparative analysis, the index method was proposed, which involves the calculation of the production risk index for each type of production resources in order to determine the priority of work. The article also discusses the scales for assessing the probability of production risk and the impact of its consequences, developed on the basis of mathematical forecasting. These scales can be adapted taking into account the opinions of experts and collected data. The article reveals how enterprise resources are prioritized taking into account production risk and budget constraints. This includes developing asset maintenance and repair cost plans, as well as updating the risk register and creating a probability and consequence matrix. An important feature of the model is its difference from existing approaches to the distribution of production resources, which includes the use of a formalized criterion for priority selection of works.

State support for agriculture in Kazakhstan for the medium term

The goal is to analyze budget revenues and expenses for a three-year period based on state support for agriculture. Methods – based on comparative analysis, the estimated indicators of agricultural production and volume of financing are considered. Results – the main parameters of the draft republican budget for 2024-2026 were studied in connection with the calculated indicators of the Forecast of socio-economic development of Kazakhstan for 2024-2028, as well as the budget volume for 2024-2025 and the concept of the Ministry of Finance of the Republic of Kazakhstan until 2030. Issues related to the formation of the draft republican budget according to the basic scenario for the development of the country's economy are presented. In the context of main budget functional groups, the size, structure and main directions of financing expenditures of the republican budget are shown in comparative form. Conclusions – the main budget programs for financing agricultural sector are outlined in detail. It is noted that their budgeting has been significantly reduced for projects such as “Stabilization and improvement of the environment” and “Effective water resources management”. As for budget lending, its volumes are increasing significantly compared to previous years, which can be positively assessed as an increase in financial support from the state. However, if industry lending data is compared with a three-year forecast, the amount of industry funding is declining. A decrease in value of budget financing and loans from budget for agricultural production in the medium term will not contribute to increasing their volumes. An important document for planning (budgeting) of agricultural enterprises is a business plan, which generates information about the capacity of market segments and their market shares; characteristics of competitors and consumers are presented, forecast estimates for sales volumes are compiled for several years in advance.

Cultural Intermediaries: How Local Experts Shape the Financial Performance of Foreign Cultural Products

Purpose - This study examines the pivotal role of local expert reviewers in the financial success of imported foreign films (Hollywood movies) within the Chinese market. It integrates signaling theory and gatekeeping scholarship to examine how these intermediaries reduce mainstream uncertainty. We hypothesize local expert reviewers to better grasp spaces for resonance between imported films and local preferences compared to foreign critics. Moreover, we examine the moderating roles of films attributes such as production scale, prestigious awards, and local adaptation strategies.
 Design/Methodology/Approach - We test hypothesized relationships and contingencies via OLS regressions on box office performance spanning 500 top-grossing Hollywood studio imports in China from 2000 2017 with data from multiple sources.
 Findings - The OLS regressions reveal that local expert reviewers significantly influence cross-border film success, with the impact moderated by production budgets and awards, but potentially diminished by cultural adaptation.
 Research Implications - Our study unpacks market drivers and product-level contingencies around imported creative products amidst mainstream uncertainty. The findings contribute to international business literature and cultural business by showcasing the nuanced impact of local cultural intermediaries on the financial performance of foreign cultural products. This research underscores the importance of local expert opinions in navigating the complex landscape of global content distribution and consumption, offering valuable insights for content creators and marketers aiming to optimize the global reach of products.

Cultural Intermediaries: How Local Experts Shape the Financial Performance of Foreign Cultural Products

Purpose - This study examines the pivotal role of local expert reviewers in the financial success of imported foreign films (Hollywood movies) within the Chinese market. It integrates signaling theory and gatekeeping scholarship to examine how these intermediaries reduce mainstream uncertainty. We hypothesize local expert reviewers to better grasp spaces for resonance between imported films and local preferences compared to foreign critics. Moreover, we examine the moderating roles of films attributes such as production scale, prestigious awards, and local adaptation strategies. Design/Methodology/Approach - We test hypothesized relationships and contingencies via OLS regressions on box office performance spanning 500 top-grossing Hollywood studio imports in China from 2000 2017 with data from multiple sources. Findings - The OLS regressions reveal that local expert reviewers significantly influence cross-border film success, with the impact moderated by production budgets and awards, but potentially diminished by cultural adaptation. Research Implications - Our study unpacks market drivers and product-level contingencies around imported creative products amidst mainstream uncertainty. The findings contribute to international business literature and cultural business by showcasing the nuanced impact of local cultural intermediaries on the financial performance of foreign cultural products. This research underscores the importance of local expert opinions in navigating the complex landscape of global content distribution and consumption, offering valuable insights for content creators and marketers aiming to optimize the global reach of products.