Production cost management in Chinese sugar industry

Sugar Tech ◽  
2004 ◽  
Vol 6 (4) ◽  
pp. 291-295 ◽  
Author(s):  
Shan Chen ◽  
Dong-hong Liang
2012 ◽  
Vol 2 (12) ◽  
pp. 77-79
Author(s):  
Dr. B Vijaya Dr. B Vijaya ◽  
◽  
Sangashetty Kanteppa Shetkar

Author(s):  
Liliane Cristina Segura ◽  
Fernando Nascimento Zatta ◽  
Henrique Formigoni ◽  
Wellington Gonçalves

This chapter focuses on a crucial crisis issue with consequences that have affected many companies worldwide, the spread of the COVID-19 pandemic. Deliveries were cancelled, and many companies closed their facilities completely around the world. Taking into account the capacity and structural nature of fixed costs, activity-based cost estimation may be more appropriate than traditional cost estimation to create the capacity to manage production cost structures to eliminate possibilities for idle costs, as these are a function of using the capacity offered to the installation. This chapter theoretically presents the relationship between the main costs of idleness, crisis, and profitability as a measure of the company's value. This is important, as the company's value can be delayed by the occurrence of a crisis, and the health pandemic has created a field emerging from research with advances in strategic cost management.


Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Nina Yuiryevna Tryastsina ◽  
Anastasia S. Guseva

The article is devoted to the issues of strategic analysis of the break-even of agro-industrial complex organizations as a basis for making managerial decisions. The technique of partial calculation of the production cost of production in the “direct-cost” management accounting system is considered. The economic substantiation of options for the sale of dairy products by an enterprise using methods of full and partial absorption of costs is given. The results obtained can be used by agribusiness enterprises to form a development strategy and strategic business plans.


2022 ◽  
Vol 2021 (2) ◽  
pp. 1-5
Author(s):  
Vera Shumilina ◽  
Karen Avetisyan ◽  
Vitaliy Brykalov

The article is devoted to the research analysis of current patterns in the methodology of cost management at the enterprise. Modern methods of production cost management are analyzed. Methods that take into account the influence of the internal and external environment on production costs are determined. It is established that each method used autonomously does not solve the entire complex of management tasks. Therefore, the improvement of cost management methods should be based on the synthesis of a new method that includes the advantages of existing cost methods and eliminates their disadvantages


2014 ◽  
Vol 513-517 ◽  
pp. 3809-3812
Author(s):  
Guang Yu Wang ◽  
Li Wei Zhang ◽  
Jing Zhang

According to the realistic requirement of forest industry production cost-management, the system divides into four modules: login control module, system maintenance module, data calculation module, querying and printing module. In this paper, JSP technology [ is applied in design and implementation of the actual cost calculation in data calculation module. It can achieve production cost-management analysis and accounting effectively, share data resources on the network platform, to provide reliable data for the corporate executives.


Author(s):  
Jonathan Curry-Machado
Keyword(s):  

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita

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


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