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Costs are the most important indicators of profitability in any business activity. The forest logistics chain consists of wood, the supplier, the buyer and the producer. Costs arising from the use and operation of forest machines such as forwarders and harvesters should not be forgotten here. The aim of this study was to define and describe all elements of costs. In such an analysis conducted for the most popular machines, costs were assessed in terms of fixed and variable costs. The purpose was to estimate the degree to which the total cost structure is influenced by servicing costs and spare parts costs. Innovation of this study is connected with the collection of actual accounting data.
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In paper the analysis of operating costs of machines was occured in agricultural farms grouped according to main type definite on ground of the Standard Gross Margin. It was ascertain that with growth of economic size of farm grow the operating costs of machines together. The smallest operating costs convert on 1 hectare of arable area occur in the Mixed crops - livestock farms. The largest operating costs of machines convert on 1 ESU bear the Mixed cropping farms.
Activated Sludge Model No. 1 (ASM1) was used in the modeling of an activated sludge system treating effluents from an oil refinery. The measurements of the diurnal variation in wastewater flow and composition at the wastewater treatment plant inlet and outlet were carried out. The calibrated model predicting the influence of changes in the wastewater composition and the operational parameters on the effluent wastewater quality and the related operational costs is available. A calibration technique based on the heuristic method was applied. The model was used to analyze the influence of changes in wastewater flow and composition as well as different aeration systems on the process performance. The results of dynamic simulations indicate that the verified dynamic mathematical model is a useful supporting tool for optimizing operational parameter values and operational costs. The presented results are for illustration purposes only and are not intended as instructions for the operation of a wastewater treatment plant.
The aim of the article was to specify and analyze the replacement value of farm buildings and the annual and unitary costs of their operation in terms of labor productivity. For comparative analysis of the test objects, these objects were divided into area groups: to 10 ha, from 10.01 to 20.00 ha and above 20 ha of arable land. The scope of research included organic farms located in the mountain region specializing in livestock production.
The aim of the article is the analysis of the impact of so called tax-free interest deposits on the efficient investment of current assets of small companies and discretionary income of individuals. Capital income tax drastically lowered the attractiveness of savings accounts and tem deposits at the same time increasing operational costs especially affecting small companies. It also visibly diminished the size of individual discretionary income. Legally introduced method of round the tax base (also the interest from capital gains) and taxes themselves – create an opportunity for increasing income via more fair distribution of that income among tax office, banks and individuals as well as enterprises saving their money at deposits with daily calculated and added interest rates.
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