Pointer-Range Analysis

Author(s):  
Suan Hsi Yong ◽  
Susan Horwitz
Keyword(s):  
2019 ◽  
Vol 7 (02) ◽  
pp. 141
Author(s):  
Muhammad Nur Rizqi

Cost volume profit is concerned with determining the sales volume and product mix needed to achieve the level of profit. This analysis is a tool that will provide information to management about the relationship between costs, profits, product mix and sales volume based on the following assumptions: that all costs can be separated into part variable and part fixed, and that the total fixed costs are constant throughout the range analysis, and total variable costs change proportionately to changes in volume. The purpose of this study was to find a level of significance, the analysis reports in a vertical Income, Profit and Loss report analyzes horizontal and analytical results reported in the Profit and Loss concern cost volume profit at PT. Hadinata BROTHERSThe research method used is a case study method. This method covers the activities carried out by conducting research directly to the location to obtain the necessary data in connection with the problem under study. The study was conducted at the manufacturing company PT Hadinata BROTHERSFrom the results of research conducted, that the PT Hadinata BROTHERS January sales of 100%, February 77.02%, March 69.63%, 69.96% April, May 38.23%, 41.92% June decline highly significant, while the price of goods sold in January 97.65%, February 98.73%, March 90.59%, 97.66% April, May 177.40%, 112.25% in June and operating costs of January 2, 87% February 2.84% March 2.57% April 3.22% May 5.64% June 6.22%. Resulting in profits in January -0.53% February -1.67% March 6.83% -0.88% April, May -83.05%, -18.47% in June. So the calculation of break even point analysis (BEP) for January Rp. 1.884.750.000, February Rp. 1.6245 billion, in March Rp. 1.953.437.500, In April Rp. 1.889.750.000, May Rp. 1.323.000.000, June Rp. 1211370000.The results of the evaluation in this study that Analysis on the Income Statement in a vertical, PT Hadinata BROTHERS unprofitable can be said because it has not shown the numbers increased continuously. Overall in each unit of the income statement is presented there are irregularities that occurred at the Cost of Goods Sold which almost every month figures show a drop sales Cost of Goods or small. Analysis on the income statement horizontally, PT. Hadinata BROTHERS is a graph showing a decline in the percentage of each month. Overall figures on Cost of Goods Sold problems are large, while the sales figures showed a decline in every month. To anticipate the losses the company needs to make cost accounting system is organized so it can be budgeted revenues, expenses and profits as well. Key words: cost analysis of volume, profitability profit 


2013 ◽  
Author(s):  
Claudio Cioffi-Revilla
Keyword(s):  

Author(s):  
Zurab Khasidashvili ◽  
Adam J. Norman
Keyword(s):  

Holzforschung ◽  
2020 ◽  
Vol 74 (12) ◽  
pp. 1135-1146
Author(s):  
Wanju Li ◽  
Minghui Liu ◽  
Hankun Wang ◽  
Yan Yu

AbstractIn order to improve dimensional stability and durability of wood, furfurylation of poplar and Chinese fir wood using newly developed furfuryl alcohol (FA) formulation combined with a common vacuum and pressure impregnation process was studied. An orthogonal experiment was designed to optimize the furfurylation process for the two wood species. The weight percent gain (WPG), equilibrium moisture content (EMC), anti-swelling efficiency (ASE), modulus of rupture (MOR), modulus of elasticity (MOE), as well as resistance to mold, decay fungi, and termites were evaluated. The results showed that nearly all the properties of the furfurylated wood could be improved to various extents. The average ASE of the furfurylated Chinese fir and poplar could reach as high as 80, 71, 92% and 79, 90, 75% in tangential and radial directions, and by volume, respectively, higher than most previously reported wood modification processes. Furthermore, the modified wood had excellent biological durability, with nearly 100% mold resistance, strong decay and termite resistance. Finally, processing parameters with 50% FA, 105–115 °C curing temperature, and 5–8 h curing time were therefore recommended for pilot-scale production of furfurylated poplar and Chinese fir wood based on range analysis.


2021 ◽  
Vol 9 (3) ◽  
pp. 517
Author(s):  
Mohamed El-Telbany ◽  
Gamal El-Didamony ◽  
Ahmed Askora ◽  
Eman Ariny ◽  
Dalia Abdallah ◽  
...  

Phage therapy is an alternative treatment to antibiotics that can overcome multi-drug resistant bacteria. In this study, we aimed to isolate and characterize lytic bacteriophages targeted against Enterococcus faecalis isolated from root canal infections obtained from clinics at the Faculty of Dentistry, Ismalia, Egypt. Bacteriophage, vB_ZEFP, was isolated from concentrated wastewater collected from hospital sewage. Morphological and genomic analysis revealed that the phage belongs to the Podoviridae family with a linear double-stranded DNA genome, consisting of 18,454, with a G + C content of 32.8%. Host range analysis revealed the phage could infect 10 of 13 E. faecalis isolates exhibiting a range of antibiotic resistances recovered from infected root canals with efficiency of plating values above 0.5. One-step growth curves of this phage showed that it has a burst size of 110 PFU per infected cell, with a latent period of 10 min. The lytic activity of this phage against E. faecalis biofilms showed that the phage was able to control the growth of E. faecalis in vitro. Phage vB_ZEFP could also prevent ex-vivo E. faecalis root canal infection. These results suggest that phage vB_ZEFP has potential for application in phage therapy and specifically in the prevention of infection after root canal treatment.


2021 ◽  
Vol 13 (6) ◽  
pp. 3005
Author(s):  
Jiangang Yang ◽  
Chen Sun ◽  
Wenjie Tao ◽  
Jie Gao ◽  
Bocheng Huang ◽  
...  

In this study, the compaction characteristics of recycled hot-mix asphalt (RHMA) were evaluated using the void content (VV), compaction energy index (CEI), slope of accumulated compaction energy (K), and lock point (LP). Then, the effects of the compaction parameters, including the gradation of the RHMA, reclaimed asphalt pavement (RAP) content, temperature of gyrations, and number of gyrations, on the compaction characteristics of RHMA were investigated. An orthogonal experiment was designed and the data collected were analyzed via range analysis; then, a regression model was generated relying on a quadratic polynomial. Furthermore, the regression model was used for the comparison and prediction of the mixture’s compactability during the material design. Finally, the compaction mechanism of RHMA was discussed from the perspective of the void content of RAP particles. The results showed that a finer aggregate gradation, a higher gyration temperature, a greater number of gyrations, and a higher RAP content were effective for increasing the compactability of RHMA. The range analysis results suggest that the gradation of RHMA has the greatest influence on compactability, followed by the RAP content. The RAP aggregate cannot diffuse to a new mixture completely, so the remained RAP particle reduces the void content of RHMA. Therefore, a higher RAP content up to 50% can help RHMA to achieve the designed void content with higher efficiency.


Author(s):  
Fraser Brown ◽  
John Renner ◽  
Andres Nötzli ◽  
Sorin Lerner ◽  
Hovav Shacham ◽  
...  
Keyword(s):  

Sign in / Sign up

Export Citation Format

Share Document