scholarly journals The efficiency of Using Attribute and Performance- Based Activity Methods to Raise the Level of Control Deviation A field study in Jaber Bin Hayyan Factory

2021 ◽  
Vol 27 (130) ◽  
pp. 256-271
Author(s):  
Intisar Saber Aljuboori ◽  
Nada Abdu-lrazak Agha
Keyword(s):  
Production Process ◽  
Product Quality ◽  
Field Study ◽  
Reliable Information ◽  
Competitive Situation ◽  
Economic Unit ◽  
And Performance ◽  
The Cost

Cost is the essence of any production process for it is one of the requirements for the continuity of activities so as to increase the profitability of the economic unit and to support the competitive situation in the market. Therefore, there should be an overall control to reduce the cost without compromising the product quality; to achieve this, the management should have detailed credible and reliable information about the cost to be measured, collected, understood and to analyze the causes for the spread of deviations and obstacles the management faces, and to search for the factors that trigger the emergence of these deviations and obstacles

scholarly journals Cost-quantitative analysis of non-compliance in the internal logistics process

2020 ◽  
Vol 26 (2) ◽  
pp. 60-66
Author(s):  
Barbara Balon ◽  
Marek Roszak
Keyword(s):  
Quantitative Analysis ◽  
Quality Management ◽  
Production Process ◽  
Product Quality ◽  
Production Costs ◽  
Management Tools ◽  
Basic Quality ◽  
Logistics Process ◽  
The Cost

AbstractInternal logistics is a key element of a production process as it specifies product quality, timeliness and value of orders. The purpose of the research was to determine the amount of non-compliance in the selected production process caused by internal logistics operations. The analysis covers both the quantity and type of non-compliance as well as the cost of non-compliance. One of the basic quality management tools was used in the research - Parteo-Lorenz analysis. An attempt was made to identify potential causes of non-compliance. The significant impact of non-compliance arising in internal logistics operations in production costs was pointed out.

scholarly journals Target cost management to ensure product quality

2021 ◽  
pp. 18-21
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA
Keyword(s):  
Quality Assurance ◽  
Quality Management ◽  
Production Process ◽  
Product Quality ◽  
Economic Efficiency ◽  
Production Costs ◽  
Cost Of Quality ◽  
Quality Of Products ◽  
The Cost

Improving the quality of finished products, as well as its provision, associated with costs at all stages of the production process of finished products, in the pre-production and post-production periods. The cost of quality assurance at the stage of the production process occupies a special place in the total cost of quality. Difficulties in estimating the cost of product quality assurance are that there is no experience in determining the production costs of quality assurance of finished products and that the number of influencing factors that must be taken into account in the manufacture of final products of a given level of quality in mass production. Ensuring the quality of products requires significant costs, which over time, given the growing requirements for the quality of finished products, will grow, which determines the need to develop a mechanism to link quality management of finished products with normalized costs to ensure its quality. An article devoted to this little-studied problem and aims to outline theoretical, methodological and practical ways to manage the cost of quality, their coordination in terms of ensuring a given level of quality of finished products. The problem of coordinating (managing) the costs of quality is dictated by the need to include in the case all the reserves and opportunities to improve efficiency and quality, including the ability to correctly calculate, analyze, evaluate and compare costs and results. The purposes of the article, justifying the need for an interdependent system of quality management indicators, is in line with the objectives of resource conservation, a sharp increase in economic efficiency of the production process and improve the quality of products. The scientific problem understood the role as the costs inflicted rocker economic (economic) efficiency mode of operation of the quality management system of finished products, the algorithm definition, calculation methods, detection, calculation, forecasting and control(coordination) costs of product quality.

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

Studi Kualitas Puding Melalui Pendekatan Six Sigma Studi Kasus Di Pt. Keong Nusantara Abadi

2019 ◽  
Vol 1 (1) ◽  
pp. 44
Author(s):  
Rony Trizudha ◽  
Sri Rahayuningsih ◽  
Ana Komari
Keyword(s):  
Quality Control ◽  
Quality Improvement ◽  
Production Process ◽  
Product Quality ◽  
Six Sigma ◽  
Improve Quality ◽  
High Productivity ◽  
Fierce Competition ◽  
And Control ◽  
Technology Advances

As technology advances at this time, players in business are aware of the importance of product quality in the increasingly fierce competition in the industrial world due to the emergence of many similar companies. Therefore, companies must be able to compete to meet customer desires and try to retain customers. To maintain customers and their marketing areas, companies must have high competitiveness in order to survive by prioritizing quality improvement, increasing efficiency and increasing productivity to improve quality because by increasing quality, products can be accepted among consumers so that company goals can be fulfilled. Therefore, the company must carry out effective quality control which will result in high productivity, lower overall cost of making goods and the factors that cause production failure to be minimized. To improve quality, use the six sigma method, DMAIC and seven tools so that it can be known the cause of the damage and what actions are taken so that there needs to be a controversy to stabilize the processes of the production process so that we can know what percentage of damage and what factors cause damage, therefore there must be measurements and recommendations for improvement and control to reduce the causes From the analysis, it was found that the dent cup was 20.36%, the lid was 21.36% less dense, the lid was damaged in the finished product 18.72%, the cup was 19.28% less thick, the packaging was flexible 20.55%Seiring kemajuan teknologi pada saat ini pelaku di bisnis menyadari akan pentingnya kualitas produk dalam persaingan dunia industri yang semakin ketat karena banyak bermunculan perusahaan-perusahaan sejenis. Oleh sebab itu perusahaan harus dapat bersaing untuk memenuhi keinginan  pelanggan dan berusaha dapat mempertahankan pelanggan. Untuk mempertahankan pelangan dan wilayah pemasaranya perusahaan-perusahaan harus mempunyai daya saing yang tinggi untuk dapat bertahan dengan mengutamakan peningkatan mutu, peningkatan efisiensi dan peningkatan produktivitas untuk meningkatkan kualitas karena dengan peningkatan kualitas, produk dapat diterima di kalangan konsumen sehingga tujuan perusahaan dapat terpenuhi. Maka dari itu perusahaan harus melakukan pengendalian kualitas yang efektif akan menghasilkan produktivitas yang tinggi, biaya pembuatan barang keseluruhan yang lebih  rendah serta  faktor-faktor yang menyebabkan kegagalan produksi akan dapat ditekan sekecil mungkin. Untuk meningkatkan kualitas mengunakan metode six sigma, DMAIC dan seven tools agar dapat diketahui penyebab  kerusakan  dan  tindakan  apa  saja  yang dilakukan sehingga perlu ada kontror untuk menstabilkan  peoses proses produksi sehinga dapat di ketahui berapa persen  kerusakan dan faktor-faktor apa saja yang menyebabkan  kerusakan maka dari itu harus ada pengukuran dan  rekomendasi perbaikan serta melakukan kontrol untuk mengurangi penyebab kerusakan. Dari hasil analisis  di ketahui cup  penyok 20,36%, lid kurang  rapat  21,36%, lid  rusak  pada produk jadi 18,72%,cup kurang tebal 19,28 %kemasan lentur 20,55%

Return on Invesment (ROI) of Software Product: A Systematic Literature Review

2015 ◽  
Vol 6 (1) ◽  
pp. 50-57
Author(s):  
Rizqa Raaiqa Bintana ◽  
Putri Aisyiyah Rakhma Devi ◽  
Umi Laili Yuhana
Keyword(s):  
Return On Investment ◽  
Assessment Criteria ◽  
Software Product ◽  
And Performance ◽  
Rational Consideration ◽  
Actual Return ◽  
The Cost ◽  
Investment Models ◽  
The Impact

The quality of the software can be measured by its return on investment. Factors which may affect the return on investment (ROI) is the tangible factors (such as the cost) dan intangible factors (such as the impact of software to the users or stakeholder). The factor of the software itself are assessed through reviewing, testing, process audit, and performance of software. This paper discusses the consideration of return on investment (ROI) assessment criteria derived from the software and its users. These criteria indicate that the approach may support a rational consideration of all relevant criteria when evaluating software, and shows examples of actual return on investment models. Conducted an analysis of the assessment criteria that affect the return on investment if these criteria have a disproportionate effort that resulted in a return on investment of a software decreased. Index Terms - Assessment criteria, Quality assurance, Return on Investment, Software product

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

Characterisation of Static Strip Seal Flow

2007 ◽  
Author(s):  
Arash Farahani ◽  
Peter Childs
Keyword(s):  
Gas Flow ◽  
Pressure Ratio ◽  
Flow Characteristics ◽  
Main Stream ◽  
Cfd Modelling ◽  
Height Range ◽  
And Performance ◽  
Nozzle Guide ◽  
The Cost ◽  
Cooling Air

Strip seals are used in gas turbine engines between two static elements or between components which do not move relative to each other, such as Nozzle Guide Vanes (NGVs). The key role of a strip seal between NGV segments is sealing between the flow through the main stream annulus and the internal air system, a further purpose is to limit the inter-segmental movements. In general the shape of the strip seal is a rectangular strip that fits into two slots in adjacent components. The minimum clearance required for static strip seals must be found by accounting for thermal expansion, misalignment, and application, to allow correct fitment of the strip seals. Any increase in leakage raises the cost due to an increase in the cooling air use, which is linked to specific fuel consumption, and it can also alter gas flow paths and performance. The narrow path within the seal assembly, especially the height has the most significant affect on leakage. The height range of the narrow path studied in this paper is 0.01–0.06 mm. The behaviour of the flow passing through the narrow path has been studied using CFD modelling and measurements in a bespoke rig. The CFD and experimental results show that normalized leakage flow increases with pressure ratio before reaching a maximum. The main aim of this paper is to provide new experimental data to verify the CFD modelling for static strip seals. The typical flow characteristics validated by CFD modelling and experiments can be used to predict the flow behaviour for future static strip seal designs.

scholarly journals A Framework of Cloud Model Similarity-Based Quality Control Method in Data-Driven Production Process

2020 ◽  
Vol 2020 ◽  
pp. 1-10
Author(s):  
Sheng Hu ◽  
Shuanjun Song ◽  
Wenhui Liu
Keyword(s):  
Quality Control ◽  
Production Process ◽  
Control Method ◽  
Cloud Model ◽  
Data Driven ◽  
Monitoring Method ◽  
Control Approach ◽  
Acceptable Method ◽  
And Performance ◽  
Model Similarity

Considering the problem that the process quality state is difficult to analyze and monitor under manufacturing big data, this paper proposed a data cloud model similarity-based quality fluctuation monitoring method in data-driven production process. Firstly, the randomness of state fluctuation is characterized by entropy and hyperentropy features. Then, the cloud pool drive model between quality fluctuation monitoring parameters is built. On this basis, cloud model similarity degree from the perspective of maximum fluctuation border is defined and calculated to realize the process state analysis and monitoring. Finally, the experiment is conducted to verify the adaptability and performance of the cloud model similarity-based quality control approach, and the results indicate that the proposed approach is a feasible and acceptable method to solve the process fluctuation monitoring and quality stability analysis in the production process.

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