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., Hitka M., Krajcirova L. Life Cycle Cost Calculation at the transport company in the supply of production of wooden houses – Case study. MATEC Web of conferences 2017:134:00049. doi:10.1051/matecconf/201713400049 [26] Skid steer pricing [Online]. [Accessed 28.08.2018]. Available: [27] Central Statistical Bureau of Latvia. Average prices of energy resources for end-user (value added tax exempt). [28] Boat rental pricing [Online

/cow); 400 kg supplemental concentrate/ cow; milk price of 29 c/L (base price excluding value-added tax); and farm development costs of €3,000/ cow. Operating with these assumptions, they estimated that the target net profit for such a farm would be €2,388/ha or €1.92/kg MS. For each 1 c/L change in base milk price, the farm profitability would increase or decrease by €150/ha. Cost control is a key factor in achieving profitability. In the example provided, it was estimated that a net profit of approximately 40% of the gross output could be achieved. Such a return would

Christmas, to name a few. Several building companies are then forced to stop the production over entire weeks since most of the local companies associated with that sector, such as suppliers, concrete makers, carpenters, locksmiths, plumbers and electricians, allow their workers to take vacations. Expectation factors: The expectation of a seasonal behaviour, although hard to be specified, may lead to actual seasonal effects concerning the output. Some examples include value-added tax (VAT) settlement dates, corporate tax payment, year-end dates for public enterprises