Algumas observaçoes sobre a margem de contribuiçao

Dias, Ivan Pinto

doi:10.1590/s0034-75901992000300005

Cited by 7 publications

(5 citation statements)

References 2 publications

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“…Hence the 35.6% contribution margin index for apparent satiety and that of 29.4% for self‐feeders would indicate a bigger share of the revenue intended to cover fixed costs and investment profit. The decision to choose the best food management should be based on the unitary contribution margin and the contribution margin index because they indicate the percentage available to cover fixed costs and to still remunerate the invested capital (Dias, 1992; Maher, 2001). Studies that have considered the efficiency of production systems for different commercial species, such as tambaqui, indicate variations in the contribution margin from 28% to 72% (Dantas‐Filho, 2017; Martin et al, 1995).…”

Section: Discussionmentioning

confidence: 99%

“…The final price per kg of fish (FPF) of US$ 1.08/kg was used, estimated according to current market prices, and the final biomass (FB) to calculate the estimated revenue (ER) per treatment (ER = FB × FPF) (Varian, 2016). Subsequently, the unitary contribution margin (UCM = (FPF−VUC) and the contribution margin index (CMI = [100%−(VUC−FPF) were calculated for each analysed food strategy (Dias, 1992). The CMI indicates the remaining portion of revenue to be used to cover the fixed costs and profit of the production in question.…”

Section: Feed Costmentioning

confidence: 99%

“…The CMI indicates the remaining portion of revenue to be used to cover the fixed costs and profit of the production in question. The CMI in percentage terms means how much each sold unit contributes to cover fixed costs and profit, if possible (Dias, 1992).…”

Section: Feed Costmentioning

confidence: 99%

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Effects of three feeding strategies (self‐feeders, automatic feeding and apparent satiety) on growth performance, haematological parameters, waste excretion and feed cost in Amazonian fish ( Colossoma macropomum )

Mattos

Sousa

Saboia³

et al. 2022

Aquaculture Research

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A 127-day experiment was conducted to evaluate the effect of feeding strategies on juvenile tambaqui's (Colossoma macropomum) growth, body composition, haematological and biochemical parameters, excretion pattern and economic indices. Fifteen tanks randomly stocked 150 juvenile tambaqui (82.0 ± 0.8 g, mean ± SEM) subjected to three feeding strategies (n = 5): self-feeder system (T1); automatic-feeding with three set meals/day (T2) and apparent satiety with three meals/day (T3). The results revealed that fish T1 and T3 showed the best feed intake, feed conversion ratio, protein efficiency ratio and protein retention rate (p < 0.05). However, no significant differences were observed in growth, survival, haematological parameters, body composition and total ammonia nitrogen excretion among treatments (p > 0.05). Cortisol obtained a significantly higher value for fish T3 (122.92 ± 5.75 ng/ml), with a low water phosphorus value for fish T1 (0.43 ± 0.06 mg/L). Lastly, the feed cost based on the values deriving from diets revealed better indices (variable cost, unitary contribution margin and contribution margin index) for fish T1 and T3. In short, our findings suggest the benefits of using self-feeders for tambaqui aquaculture.

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Section: Discussionmentioning

confidence: 99%

Section: Feed Costmentioning

confidence: 99%

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Effects of three feeding strategies (self‐feeders, automatic feeding and apparent satiety) on growth performance, haematological parameters, waste excretion and feed cost in Amazonian fish ( Colossoma macropomum )

Mattos

Sousa

Saboia³

et al. 2022

Aquaculture Research

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“…The investment criteria calculated were: net present value (NPV) (equation 1), which represents the current return on the investment according to its duration (Rezende & Oliveira, 2001); internal rate of return (IRR) (equation 2), which denotes a discount rate that results in a zero NPV (Silva et al, 2007); average cost (AC) (equation 3), which is a result of the division between net production and costs in the horizon period (Silva et al, 2007); and finally, the break-even point (BEP) (equation 4), it is a number of sales which results in an equal amount of revenues and costs; therefore, there is no profit or debt at the BEP (Dias, 1992…”

Section: Economic Metricsmentioning

confidence: 99%

Economic and Environmental Analysis of Pellets’ Production in Rio Pardo Watershed, Brazil

2019

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Economic and environmental aspects of residues energetic use in Brazil are extremelly important. In one hand, the country is today a recognized bioenergy producer in a global scenario; on the other, it is still struggling to provide a reliable renewable energy supply to rural communities. Local demand could be supplied through small investments using local forest mill residues as feedstock to produce value-add bio-based energy fuels. Therefore, this work aims at evaluating wood pellets production as an alternative source for supplying regional heat demand for drying grains and tobacco in the Rio Pardo Watershed (RPW), Brazil. It presents techno-economic analysis and risk assessment for a pellet plant supplied by sawmill residues available at the RPW. The results showed the economic feasibility of pellets production in the RPW. The pellets can be a clean, renewable alternative energy source to firewood for supplying farms demand for drying grains and tobacco.

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“…A margem de contribuição é a parcela necessária para cobrir o custo fixo e proporcionar o lucro, também chamado de contribuição para o lucro (DIAS, 1992). Ela é obtida através da subtração do custo variável unitário do preço de venda ou o valor cobrado do serviço.…”

Section: 7margem De Contribuiçãounclassified

Análise De Viabilidade Financeira De Uma Instituição De Longa Permanência Para Idosos

Pereira¹

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Algumas observaçoes sobre a margem de contribuiçao

Cited by 7 publications

References 2 publications

Effects of three feeding strategies (self‐feeders, automatic feeding and apparent satiety) on growth performance, haematological parameters, waste excretion and feed cost in Amazonian fish ( Colossoma macropomum )

Effects of three feeding strategies (self‐feeders, automatic feeding and apparent satiety) on growth performance, haematological parameters, waste excretion and feed cost in Amazonian fish ( Colossoma macropomum )

Economic and Environmental Analysis of Pellets’ Production in Rio Pardo Watershed, Brazil

Análise De Viabilidade Financeira De Uma Instituição De Longa Permanência Para Idosos

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