Revenue Cost Research Articles

Reason for Decreasing Trend of Students' Number in Tribhuvan University

This article is intended to find out reason behind falling students' number in Tribhuvan University through study of business model elements adopted by the university. Survey method through questionnaire and Grey- TOPSIS method for mathematical interpretation is used in this research. Grey-TOPSIS method is a mathematical interpretation tool that can be used to analyze raw data. The limitation of this research is that it is based on students of Tribhuvan University rather than other universities. Though the output of result may vary from one student to another, sample population taken into consideration in research have shown that the reason behind loss of students is due to lack of proper identification of key partners by the university. Besides key partners, the university should keep their major focus on revenue streams, cost structure and value proposition respectively. The probability of increasing number of students is not far away if the university prioritize their activities as per these findings.

The Influence of Revenue and Operational Costs on Income tax in Food and Beverage Sub-Sector Companies

The Influence of Revenue and Operational Costs on Income tax in Food and Beverage Sub-Sector Companies

Analysis of the Sensitivity Level of Investment in the Development of Regional Public Hospitals (RSUD) Bhakti Dharma Husada Surabaya City on the Components of Revenue Costs, Management Costs and Interest Rates

Since its first operation in 2010, Bhakti Dharma Husada Regional Public Hospital (RSUD) has experienced an increase in patient demand for health services. Some services now require additional space. Moreover, there is a growing need for executive and VIP services. To address these needs, Bhakti Dharma Husada Regional Public Hospital is planning to enhance its services by constructing a new building. Based on the results of investment analysis obtained Net Present Value (NPV) of Rp. 1,373,606,103,022, Payback Period (PP) for 6.89 years, Internal Rate of Return (IRR) value of 17.39% is greater than the Minimum Attractive Rate of Return (MARR) value of 9.21% (IRR> MARR), Benefit Cost Ration (BCR) of 1.28, then the investment is declared feasible. In addition, based on the results of the sensitivity analysis, the investment feasibility limit is obtained, namely the development of the hospital becomes unfeasible if the service tariff is reduced by 15% or the operating costs are increased by 15% or the interest rate is increased by 13%.

Analisis Pengakuan Pendapatan Dan Pembebanan Biaya Kontrak Konstruksi Menurut PSAK No. 72 Pada Perusahaan Jasa Konstruksi (Studi Pada Cv. Wanamartha Anugerah Samawa)

The decision-makingg made by the company is reflected from the resulting of financial statements. However, there are several companies that complete financial statements only for tax reporting needs, so they do not fo through the auditing process by expert and the report cannot be confirmed whether it is in accordance with the applicable accounting standards, especially in revenue recognition and cost charging, which are two important components of a company’s profit or loss generator. The purpose is ti describe how the analysis of revenue recognition and cost charging according to the Financial Accounting Standards Statement (PSAK) No. 72 in construction service companies CV. Wanamartha Anugerah. This research is qualitative descriptive and data collectiong techniques are interview and documentation. The result is that revenue recognition of CV. Wanamartha has been in accordance with PSAK 72 but the cost charging on the CV. Wanamartha is not in accordance with PSAK 72.

An Analysis on The Fluctuations of Exchange Rate and it's Impact on Financial Performance with Special Reference to Vedanth Tech Solutions Bangalore

Exchange rate fluctuations significantly influence the financial performance of globally engaged organizations. This study examines the impact of currency volatility on the financial health of Vedant Tech Solutions, a technology firm based in Bangalore. Through a detailed analysis of financial data, the research evaluates how foreign exchange variations affect profitability, revenue, and operational costs. The study employs quantitative techniques, including trend analysis and regression models, to establish a correlation between exchange rate changes and key financial metrics. The findings highlight the need for robust foreign exchange risk management strategies to mitigate adverse impacts and enhance financial stability. To analysis the research used a secondary data from company site and research paper and ratio analysis as a statistical tool. Insights derived from this research aim to guide Vedant Tech Solutions and similar organizations in navigating exchange rate uncertainties effectively. Keywords: Exchange rate fluctuations, financial performance, foreign exchange risk, currency volatility, risk management.

Case Study of the Potential of Indonesian Series C Technology Startup Companies Aplikasi Supers in Becoming a Profitable Company while Maintaining Growth Company Operational Performance

This research aims to find out how the company's growth and the ability of the Aplikasi Super company to survive without funding from investors can be fulfilled and produce value and useful solutions for the Aplikasi Super in the future. The analysis was carried out using the case study method which emphasizes one case on the Aplikasi Super which will be reviewed in this study. The results of this study indicate that the Aplikasi Super currently applies an equity investment and stock dilution funding system. The aim of the Aplikasi Super to develop as an independent company is realized by planning new strategies and concepts so as to create potential that can be developed so that it becomes a positive impact, especially for Aplikasi Super funding. From 2021-2022 the Aplikasi Super is not in a profitable condition, with an ROA of -1.15, this means that the company's net profit is lower than zero or that the company's losses exceed the total value of its assets, but this assessment cannot be concluded absolutely from one just a factor, looking at it from a Aplikasi Super perspective that must maintain growth and profitability while making conditions more difficult to control so this can happen. The concept or strategy developed by Aplikasi Supers in this case can be seen from the company evaluating the gross margin, namely the difference between revenue and production costs, as the main indicator of company profits. Super Apps also takes steps to improve operational efficiency by using technology

ANALISIS KELAYAKAN USAHA DODOL RUMPUT LAUT DI UD. HARKAT MAKMUR KECAMATAN CAKRANEGARA

One of the processed seaweeds is in the form of seaweed dodol. People's demand for seaweed dodol is increasing. The use of seaweed for dodol products can provide added value to the food. It is necessary to process seaweed products considering the high nutritional content in them. Therefore, dodol is a favorite food and is quite popular in several regions of Indonesia, including Lombok. Based on the above, research was conducted with the title "Feasibility Analysis of the UD Seaweed Dodol Business. Harkat Makmur” Cakranegara District. The aim of this research is: to analyze the feasibility of seaweed dodol processing business at UD. Harkat Makmur is based on Benefit Cost (B/C) Ratio, Revenue Cost (R/C) Ratio, and Break Even Point (BEP). Based on the results and discussion of research results, it can be concluded that UD Harkat Makmur's seaweed dodol business was declared feasible because it had a B/C ratio value of 3.42 > 1. The B/C ratio value of 3.42 shows that for every Rp. 10,000 spent by UD Harkat Makmur it is estimated that it will make an average profit. -an average of IDR 34,200.

Assessing the economic performance of agrivoltaic systems in vineyards – framework development, simulated scenarios and directions for future research

IntroductionThis paper introduces a framework for assessing the economic performance of agrivoltaic systems (AVS) in vineyards. The study aims to classify factors influencing the profitability of integrating photovoltaic (PV) systems with viticultural practices, emphasizing potential synergistic benefits. Focused on the geographic and climatic conditions of Geisenheim, Germany—home to the first AVS installation in viticulture in Germany—the framework highlights the need to explore economic and operational parameters to assess AVS feasibility.MethodsThe study operationalized its framework by simulating various scenarios based on key variables such as capital expenditures (CAPEX), operational expenditures (OPEX), and revenue streams from grape and energy production. Key factors considered included solar radiation, panel transparency, and regulatory impacts. Scenarios evaluated included: i) Configurations with fully opaque and semi-transparent PV modules. Ii) Adjustments for full mechanization of viticulture practices. Iii) Self-consumption of the produced energy. The framework employed these simulations to evaluate economic outcomes and identify profitability determinants under different conditions.ResultsFindings indicate that under current conditions in Germany, AVS systems are not economically viable for widespread adoption. Key results include: Economic Outcomes: High initial costs (CAPEX) and insufficient revenue from combined grape and energy production lead to negative net present values over a 20-year period across all simulated scenarios. Profitability Determinants: CAPEX and energy prices emerged as critical factors, while viticulture-related costs and revenues had a minor impact on overall profitability. Potential Improvements: Scenarios incorporating multiple positive changes—such as premium wine pricing, higher feed-in tariffs, and increased self-consumption of energy—demonstrated potential for economic feasibility.DiscussionThe study underscores that high CAPEX and low revenues from grape and energy production are the main barriers to AVS profitability. For AVS systems to achieve economic sustainability, substantial reductions in installation costs, increases in energy prices, or technological advances in efficiency are required. Promising configurations combining multiple favorable changes suggest a pathway toward economic feasibility but highlight the need for further development and innovation. The framework provides valuable guidance for future research and investment strategies, emphasizing the importance of: i) Long-term Trials: To evaluate viticultural impacts and synergistic benefits. Ii) Dynamic Models: Incorporating evolving revenue streams, cost structures, and regulatory impacts. iii) Broad Assessments: Exploring the environmental and social benefits of AVS alongside economic performance. Continuous updates to the framework will ensure its relevance, reflecting advancements in PV technology, viticultural practices, and policy environments. This approach will help bridge the gap between renewable energy and sustainable agriculture.

Financial Performance of Emerging Circular Economy Enterprises in Rural Areas of South Punjab

Financial performance of emerging Circular Economy (CE) enterprises in rural South Punjab is examined from the standpoint of CE practices impact on revenue growth, profitability, cost savings and financial sustainability. Structured surveys and financial records were obtained from 150 small and medium sized businesses (SMEs) from across sectors, including agriculture, renewable energy, waste management, and manufacturing. It shows that most enterprises implementing Circular Economy practices with waste reduction/recycling and renewable energy among the most widely adopted practices report positive financial outcomes from the adoption. In particular, 60% of enterprises had revenue growth, 55% increased profitability and 45% generated cost savings of 20–25%. Circular Economy adoption is shown through regression analysis to be significantly positively related to improved financial performance, with the most effective drivers being waste reduction and renewable energy use. However, limited access to capital, poor technical expertise, and weak waste management infrastructure remain key barriers. However, there are also opportunities including access to local agricultural waste, lower labor costs and increasing demand for sustainable products which can be strong inducements for more Circular Economy adoption. The ability of Circular Economy practices to improve the financial sustainability of rural enterprises in tandem with environmental and economic resilience is underlined in the study.

The Role of Industry 4.0 in the Context of Economic Performance of Enterprises: A Literature Review

Abstract Research purpose. This literature review aims to comprehensively examine the role of Industry 4.0 in shaping the economic performance and sustainability of enterprises within Central European countries and provide a nuanced understanding of the impact of Industry 4.0 technologies on corporate performance in this regional context. Implementation of Industry 4.0 technologies, such as IoT devices, artificial intelligence, and robotics, enhances operational efficiency. This efficiency can lead to cost reductions, improved production processes, and streamlined supply chains, positively impacting the economic performance of enterprises. Increased innovation often translates to the development of new products and services, driving revenue growth and positively affecting economic metrics. Design / Methodology / Approach. Employing a literature review methodology, snowballing techniques, and bibliometric analysis, this study examines a wide range of scholarly articles, reports, and publications to discern patterns, current trends, and empirical evidence related to the nexus between Industry 4.0 adoption and corporate outcomes. Findings. The findings reveal the multifaceted influence of technologies such as automation, artificial intelligence, and the Internet of Things on key economic indicators, including revenue growth, cost efficiency, and profitability, across various industries. Additionally, the review highlights the current trends, identifies methodological approaches, and suggests potential avenues for future research. Originality / Value / Practical implications. This synthesis contributes valuable insights to the discourse on Industry 4.0’s implications for economic performance and sustainability, adds significant value to the understanding of the intersection between technological advancements and economic outcomes in the business landscape, offering a foundation for scholars, practitioners, and policymakers interested in navigating the transformative landscape of advanced technologies within the business context.

Using fuzzy cognitive maps to evaluate the innovation in micro, small and medium-sized enterprises

PurposeThis article presents a fuzzy cognitive map for the evaluation of innovation in organizations.Design/methodology/approachThe purpose of this paper is to develop a model to evaluate the innovative capacity of organizations based on fuzzy cognitive maps (FCM), particularly for micro, small and medium-sized enterprises (MSMEs). The specification of the innovation evaluation model based on FCM was carried out with the “Intelligent Decision Support System” methodology. It is a six-step methodology: selection of experts, definition of concepts and relationships, model design, inference, interpretation and decision.FindingsOur approach yielded good results in three case studies, effectively determining the level of innovation in an organization. The fuzzy cognitive maps demonstrated a high level of accuracy, with an accuracy of 82% in the Colombian case studies and 92% in the global case studies. These results highlight the effectiveness of the model for quantitatively assessing levels of innovation within organizations. Furthermore, the study revealed the most influential and essential innovative activities/variables within organizations, contributing significantly to the improvement of their operations and competitiveness.Research limitations/implicationsIt is important to automate the definition of the relationships between the concepts of the context and of our FCM. It is also possible to improve the behavior of the FCM by analyzing the variables with a greater impact on the level of innovation and very dynamic in the context since they are the variables to be observed in real-time to follow the evolution of the innovative behavior of an organization.Practical implicationsThe study found that innovative activities emerged as an influential factor in organizations, essential to improving their operations and competitiveness. Our model can help in identifying areas that require improvement to impact positively organizations. By improving innovation assessment through the FCM model, organizations can anticipate higher profitability because innovations are often closely tied to revenue generation and cost savings. The tool can determine the necessity of new products or services, improve operational processes or enter new markets.Originality/valueThe previous results in the literature show that although there are relevant advances on this topic, there is not enough knowledge to provide clear guidelines for evaluating innovation and improving performance in an organization using intelligent systems. Also, previous works have not defined a framework for evaluating innovation in MSMEs based on FCMs. They also do not use the data of an organization to assess the key characteristics related to innovation. This work applies FCM to automate the evaluation of the process and the capacity for innovation in an organization. These are the main differences between our approach and previous studies.

Multi-Stakeholder Game Relationships in Promoting the Development of the Non-Timber Forest Product Industry by State-Owned Forest Farms

State-owned forest farms are key players in managing forestry resources worldwide, playing a pivotal role in advancing the development of the non-timber forest product industry. This paper constructs a tripartite evolutionary game model involving “government–state-owned forest farms–farmer households” to delve into how state-owned forest farms collaborate with governments and farmer households to propel the growth of the non-timber forest product industry. Additionally, it explores the interactive relationships among multiple stakeholders and their asymptotic stability. The findings reveal that (1) under certain conditions, the game model can achieve four stable equilibrium strategies: (0,0,0), (0,1,0), (0,1,1), and (1,1,1). (2) Key factors influencing the tripartite game include the political performance and administrative costs of local governments involved in the industry’s development, assessment performance and reduced management and protection expenses of state-owned forest farms, and sales revenue and planting costs of farmers’ under-forest products. (3) The market development costs shared by state-owned forest farms and government subsidies for under-forest planting should be within a reasonable range. This ensures effective promotion of farmers’ participation in under-forest planting while maintaining the willingness of state-owned forest farms and governments to actively engage. These findings provide concrete guidelines that policymakers can use to spur sustainable growth in the NTFP sector.

Flexible electricity market clearing zones

Zonal markets and nodal pricing are the dominant designs for liberalized electricity markets. We propose an alternative design that changes zones in each bidding period according to the estimated most efficient dispatch. These flexible electricity market clearing zones consider the grid’s physical constraints to a larger degree than zonal markets but maintain their bidding simplicity and few price areas. We propose a proof-of-concept framework for flexible electricity market clearing zones, including a method to enumerate all zonal configurations. We illustrate the performance of this framework on a case study in the Nordic countries using flow-based market clearing (FBMC), considering a model for the day-ahead market and a real-time balancing market. Our results suggest that flexible electricity market clearing zones on sequential day-ahead and real-time balancing markets achieve costs slightly above nodal stochastic clearing. But, contrary to stochastic clearing, it can guarantee short-term revenue adequacy and cost recovery. Moreover, the flexible market design increases day-ahead market price levels and price variability at the nodal level, particularly in scenarios with high renewable generation, demonstrating its capacity to align price signals with network congestion and real-time supply conditions. Flexible electricity market clearing zones can thus facilitate the integration of renewables by enhancing system adaptability and promoting more efficient resource allocation.

Assessing the Fiscal Burden of Overweight and Obesity in Japan through Application of a Public Economic Framework.

Introduction: Obesity continues to represent a significant public health concern, with a broad impact from both a health and economic perspective. Objective: This analysis assesses the fiscal consequences of overweight and obesity (OAO) in Japan by capturing obesity-attributable lost tax revenue and increased government transfers using a government perspective. Methods: The fiscal burden of OAO was estimated using an age-specific prevalence model, which tracked the Japanese population across different body mass index (BMI) categories. The model was populated with fiscal data for Japan, including employment activity and government spending, to calculate tax revenue and transfer costs. A targeted literature review was conducted to identify data estimating the impact of OAO on employment, income, sick leave, retirement, and mortality. These modifiers were applied to Japanese epidemiological and fiscal projections to calculate government tax revenue and spending. The incremental impact of reducing OAO in the general population was subsequently calculated. Results were estimated based on the 2023 Japanese working-age population aged 18 to 70 years. Results: The total fiscal burden of OAO in Japan, defined as BMI of at least 25, is estimated at US 6.3 billion (¥901 billion) and 5.4 billion (¥769 billion), while additional pension payment spending of $0.5 billion (¥77 billion) was estimated, due to higher levels of early retirement. Conclusions: While the health implications of OAO are well documented, this fiscal analysis demonstrates the significant economic burden of OAO both to the healthcare system and broader government accounts. Policies aimed at reducing population-level obesity have the potential to benefit government accounts through increasing employment and reducing public spending, which can offset the cost of implementing these policies.

Assessing the Fiscal Burden of Overweight and Obesity in Japan through Application of a Public Economic Framework

Introduction: Obesity continues to represent a significant public health concern, with a broad impact from both a health and economic perspective. Objective: This analysis assesses the fiscal consequences of overweight and obesity (OAO) in Japan by capturing obesity-attributable lost tax revenue and increased government transfers using a government perspective. Methods: The fiscal burden of OAO was estimated using an age-specific prevalence model, which tracked the Japanese population across different body mass index (BMI) categories. The model was populated with fiscal data for Japan, including employment activity and government spending, to calculate tax revenue and transfer costs. A targeted literature review was conducted to identify data estimating the impact of OAO on employment, income, sick leave, retirement, and mortality. These modifiers were applied to Japanese epidemiological and fiscal projections to calculate government tax revenue and spending. The incremental impact of reducing OAO in the general population was subsequently calculated. Results were estimated based on the 2023 Japanese working-age population aged 18 to 70 years. Results: The total fiscal burden of OAO in Japan, defined as BMI of at least 25, is estimated at US $13.41 billion (¥1925 billion), representing 0.4% of Japan’s gross domestic product. This consists of a loss of $6.3 billion (¥901 billion) and $1.2 billion (¥179 billion) in direct and indirect tax revenue, respectively, due to lower employment and income combined with higher sick leave. Excess OAO-attributable healthcare costs were $5.4 billion (¥769 billion), while additional pension payment spending of $0.5 billion (¥77 billion) was estimated, due to higher levels of early retirement. Conclusions: While the health implications of OAO are well documented, this fiscal analysis demonstrates the significant economic burden of OAO both to the healthcare system and broader government accounts. Policies aimed at reducing population-level obesity have the potential to benefit government accounts through increasing employment and reducing public spending, which can offset the cost of implementing these policies.

China’s Response to the Tax Challenges of the Digital Economy: Current Stance and Future Strategies

Abstract: To address the tax challenges of the digital economy, the international community has proposed three main solutions: unilateral digital taxes, the United Nations’ bilateral solution and the Organisation for Economic Co-operation and Development’s multilateral solution (Pillar One Solution). China has explicitly expressed support only for the Pillar One Solution. Its support can be attributed to two primary reasons. First, the Pillar One Solution, as a multilateral approach, aligns with China’s international tax strategy, which favours multilateralism. Second, the Pillar One Solution aligns with China’s economic interests, considering its impact on China’s fiscal revenue, multinational enterprises and administrative costs. Given the uncertainty surrounding the implementation of the Pillar One Solution, this article explores China’s legal strategy for implementing it and examines alternative measures that China can adopt if the Pillar One Solution fails.

THE ROLE OF THE GREEN ECONOMY IN IMPROVING THE STATE BUDGET

The green economy is a transformative economic model that aligns sustainability with fiscal efficiency, addressing critical environmental and economic challenges. This paper explores the role of the green economy in improving state budgets through revenue generation, cost reduction, and economic growth. It highlights mechanisms such as pollution taxes, carbon pricing, and green incentives that create new revenue streams, while showcasing the fiscal benefits of reduced spending on environmental damage and enhanced energy efficiency. The green economy also drives economic diversification by fostering green jobs and attracting sustainable investments. Despite its potential, challenges such as financial barriers, policy gaps, resistance from traditional industries, and limited awareness hinder its implementation. This paper calls for coordinated efforts from policymakers, industries, and citizens to embrace green economic principles, offering a vision for a sustainable future with long-term fiscal stability and environmental resilience.

FranchiseGlobal.com Business Development Strategy: Analysis Using Financial Planning at FranchiseGlobal.com

This research aims to analyze the business development strategy of FranchiseGlobal.com through a comprehensive financial planning approach. As a digital platform offering franchise and business opportunities, FranchiseGlobal.com aspires to become the leading and innovative online franchise media. The research analyzes short-, medium-, and long-term financial planning to achieve profitability and business sustainability. A qualitative descriptive method and thematic analysis were employed for data analysis. The study examines key financial planning elements, including revenue planning, cost management, capital requirements, and five-year financial projections. The results show that sound financial planning can help the company achieve profitability targets within five years, indicated by a positive NPV, IRR above 10%, and a payback period of less than four years. The company's projected revenue growth is expected to remain stable through diversification of revenue streams and efficient capital management. The study concludes that appropriate financial strategies will be a crucial foundation for FranchiseGlobal.com to become Indonesia's leading digital franchise platform.

Counter Accounting and Counter Accountability: A Post‐COVID‐19 Study of England's Hospital Infrastructure Crisis

Post‐COVID‐19 England's health‐care system remains in crisis, with growing waiting lists for elective care and rising backlog maintenance in its hospital infrastructure. The government indicates that its delivery plan issued in 2022, involving additional funding and greater use of the private sector, will tackle this problem. Framed as a consequence of the pandemic, in England, such a framing denies the historic problem of underfunding as well as the rise of financialization. Notably public accountability for health care has received little prominence over the past decade. This study uses an approach based on counter accounting to challenge the prevailing hegemony of English National Health System (NHS) health‐care infrastructure policy and offers a counter‐explanation of the current hospital infrastructure crisis. It examines an alternative set of evidence drawn from publicly available financial statements and other documents to make visible data relating to hospital infrastructure capital and revenue costs. This shows that health care has been systematically underfunded since the start of austerity in 2010, and that even additional funding during COVID‐19 was insufficient to make up the shortfall. Previously weakened accountability mechanisms have been further displaced from the public eye by the rhetoric around COVID‐19, meaning there is little challenge of private sector legitimacy in public health‐care provision, despite its financialized nature. The study considers that instigating strong oversight and evaluation of hospital infrastructure policy is necessary as over the next decade many private sector contracts will terminate and funding is likely to be in short supply.

Perancangan model bisnis dengan triple layered business model canvas untuk pengembangan UMKM Kecap Segi Tiga Majalengka

This study aims to design a business model that supports the development strategy of the soy sauce business in UMKM Kecap Segi Tiga Majalengka, using the Triple Layered Business Model Canvas (TLBMC) approach. This research identifies the company's strategic position through SWOT analysis and determines strategy priorities using the Analytical Hierarchy Process (AHP) method. The samples used include owners, managers, production staff, marketing, customers, and representatives of the industrial office. The results of the SWOT analysis show that the Kecap Segi Tiga MSME is in a grow and develop position (quadrant I), which requires a growth strategy. The highest weight in the AHP analysis for the economic layer was found in revenue streams and cost structure (score 0.33297), the environmental layer in functional value and materials (score 0.1890), and the social layer in employee aspects (score 0.2830). This proposed business model is reorganized in the form of TLBMC to support the development of MSMEs.