The Journal of Management Accounting, Japan
Online ISSN : 2434-0529
Print ISSN : 0918-7863
Case Studies
On Determination of Optimum Size of Potted Flower Greenhouse with a View to Maximum Bench Capacity and Cost-Effectiveness
Yoshihiro Maruyama
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1998 Volume 6 Issue 1 Pages 67-89

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Abstract

Aiming at labor saving in watering and fertilizing work by the introduction of string transfusion (ST) system in a greenhouse built on the farmland with fixed area for potted flower and applying manpower surplus, brought about by the above labor saving, to the increase in production, we studied the size of greenhouse and the way of installing bench to increase production quantity more with less labor saving and bench installation cost, using break-even analysis. First, the relation between the size of greenhouse and bench capacity or the relation between the size of greenhouse and cost was shown in figures, separating the case with fixed bench from the case with rolling bench. Then, as to the greenhouse with rolling bench, having optimum depth, obtained in this analysis, and frontage more than 10m (less than 12.6m), it was found that if we made its frontage wider, bench capacity became larger and cost became lower. This paper seems to be useful for studying the size of greenhouse and the installation of bench for the purpose of labor saving in work and the increase in production quantity on the farmland with limited area.

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© 1998 The Japanese Association of Management Accounting
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