Browsing by Author "Mlay, Felix"

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    Determinants and performance of sugar export in Tanzania
    (Science and Education Publishing, 2015) Mwinuka, Lutengano; Mlay, Felix
    Tanzania ministries as well as sugar board of Tanzania are not aware of recent sugar markets trends. This study attempts to examine performance of Tanzania sugar exports and estimate sugar exports supply function for 1977-2013 periods. To estimate annual growth rates for quantities of sugar produced, consumed, imported and exported, geometric average was used by means of detailed data from country statistics through NBS, FAO and ITC computations. Multivariate regression model was used to estimate supply function. The results of the estimation revealed that, for the period of 35 years, annual growth rates of Tanzania sugar production and consumption was 3% and 7% respectively. Since, domestic factories was less than 60% productive efficient, indicating that there remains considerable scope to increase production hence exports by improving technical and allocative efficiency of existing idle resources. Thus, sugar export price has positive significant relationship while consumer price index has negative relationship with sugar exports supply. Quantity of domestic product of sugar, exchange rate and GDP are not statistically significant in explaining their impact on sugar exports supply. Moreover, Tanzania is a net exporter of molasses which is extracted or refined from sugar and is a net importer of sugar confectionery by-product. Thus, these are major sugar by-products which have significant economic implications to sugar industry stakeholders, whereby, the country is losing from sugar confectionery and gaining significantly from molasses. It is recommended that, production of sugar should increase significantly so as to satisfy both domestic and regional/foreign markets.
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    Sunflower price differentials attributed to the disparity of traditional cost accounting and conventional methods in Tanzania
    (Science Publishing Group, 2021) Molela, Godfrey; Baraza, Mohamed; Kaluse, Mohamed; Mlay, Felix; Msese, Lukelo
    Sunflower is among the key cash crops in Tanzania, which contribute significantly to the country’s economy. As it is the case for other crop subsectors, sunflower is also grown in abundance by smallholder farmers. Nevertheless, they had been living in poverty throughout their careers in agriculture which on the other hand benefited the counterparties in the trading deals. The unfair price offered to sunflower farmers was discovered in this study to be a misfortune in their investments. The conventional average farm-gate price of TZS. 622.449/Kg was found to be out of the price ranges that were backed by traditional cost accounting system, leaving farmers making losses of minimum TZS. 99.889/Kg. This study was conducted in Singida Region, Tanzania where a sample of 206 household farmers was used to obtain primary data on activity costs while the secondary data concerning the conventional price were obtained from the Districts’ sales reports and farmers’ records. Inferential statistics with one-sample test model was used alongside the IBM SPSS 26.0 statistical package in the quantitative data analysis. It was recommended, further studies to be conducted to explore more about the production cost that is backed by the activity-based costing (ABC) system, as it is more effective in assigning overheads to cost object than the traditional costing.
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    Sunflower price differentials attributed to the disparity of traditional cost accounting and conventional methods in Tanzania
    (Science Publishing Group, 2021) Molela, Godfrey; Baraza, Mohamed; Msese, Lukelo; Kaluse, Mohamed; Mlay, Felix
    Sunflower is among the key cash crops in Tanzania, which contribute significantly to the country’s economy. As it is the case for other crop subsectors, sunflower is also grown in abundance by smallholder farmers. Nevertheless, they had been living in poverty throughout their careers in agriculture which on the other hand benefited the counterparties in the trading deals. The unfair price offered to sunflower farmers was discovered in this study to be a misfortune in their investments. The conventional average farm-gate price of TZS. 622.449/Kg was found to be out of the price ranges that were backed by traditional cost accounting system, leaving farmers making losses of minimum TZS. 99.889/Kg. This study was conducted in Singida Region, Tanzania where a sample of 206 household farmers was used to obtain primary data on activity costs while the secondary data concerning the conventional price were obtained from the Districts’ sales reports and farmers’ records. Inferential statistics with one-sample test model was used alongside the IBM SPSS 26.0 statistical package in the quantitative data analysis. It was recommended, further studies to be conducted to explore more about the production cost that is backed by the activity-based costing (ABC) system, as it is more effective in assigning overheads to cost object than the traditional costing.