The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Articles
A Study on Production Pranning of C. miniate Regel from Economic Viewpoints
Yoshihiro Maruyama
Author information
JOURNAL FREE ACCESS

1996 Volume 4 Issue 1 Pages 3-20

Details
Abstract

The production planning problem of pot flowers in a greenhouse was examined concerning profitability by break-even analysis. The present model study was made on production of C. miniate Regel in a definite period. Considering the rate of flowering, several alternative plans were tested using various sizes of finishing pot ranging from No.4.5 to No.7. Evaluation of these plans were made according to the following three items for seed supply: (1) way to supply the seed, (2) way to secure the seedling, (3) the purchase price and purchase interval for the seed. The results were expressed in a chart according to the location of respective items. Regarding the first point, (1) seeds cost (CS) and the shipment price (α7) were determined taking into account the standard rate of interest. The second point (2), the yield rate (τ) and the seedling cost (CN) were presented paying attension to respective costs differing among those plans.

The last point (3), the prices of shipment, α6 and α7 were estimated. From these results, it was assumed that the values for the yield, the rate of flowering and the shipment price obtained from the present study might be applicable to production planning for other kinds of pot flower.

Content from these authors
© 1996 The Japanese Association of Management Accounting
Next article
feedback
Top