scholarly journals Planning Educational Services

1972 ◽  
Vol 4 (1) ◽  
pp. 23-28 ◽  
Author(s):  
Fred White ◽  
Luther Tweeten
Keyword(s):  
Decision Making ◽  
Production Process ◽  
School System ◽  
Educational Services ◽  
Price Mechanism ◽  
Input Output ◽  
Efficiency Gains ◽  
Use Of Resources ◽  
Increase Efficiency

A school system can be visualized as a firm utilizing capital and labor to produce its output. It must compete with other firms in purchasing its inputs. It is broadly concerned with efficient use of resources to produce its product. However, there is no well-defined product nor a price that can be attached to its product, and most of its product is not directly sold. Users (students) exert little pressure to increase efficiency, not only because they lack mature judgment and are unaware of input-output relationships (often inputs as well as outputs are ill-defined and uncertain), but also because efficiency gains are not passed to users. Furthermore, factors outside the school system influence output throughout the long production process. Even if the price mechanism does not work, economic principles can still be used in education to improve decision making.

Importancia del uso adecuado del equipo de protección individual y la implementación de protocolos de seguridad perioperatorios durante la pandemia de COVID-19

2020 ◽  
Vol 63 (4) ◽  
pp. 49-59 ◽  
Author(s):  
Noé Pérez Carrillo ◽  
Carlos Emiliano García Córdova ◽  
Ana Paula Ruiz Funes Molina ◽  
Alberto Manuel Ángeles Castellanos ◽  
Mayra Estrada Serrano ◽  
...  
Keyword(s):  
Decision Making ◽  
Key Words ◽  
Operating Room ◽  
Personal Protective Equipment ◽  
Health Personnel ◽  
Surgical Patients ◽  
Protective Equipment ◽  
Use Of Resources

The current landscape represents an unprecedented challenge in managing surgical patients, decision-making and the use of resources such as protective equipment in the context of the COVID-19 pandemic. Therefore, the objective of this article is to provide guidelines for good conduct in the operating room, the use of personal protective equipment, suggestions for surgeries and the best approach in the context of this situation. The main objective of these recommendations is to mitigate the risk of contagion and to educate medical-surgical health personnel in how to deal with this pandemic. Key words: COVID-19; coronavirus: protective equipment; surgery; operating room; training; emergency

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

scholarly journals Cost of diseases in Brazil: breast cancer, enteritis, cardiac valve disease and bronchopneumonia

1995 ◽  
Vol 29 (5) ◽  
pp. 349-354 ◽  
Author(s):  
Armando Arredondo ◽  
Lejeune Y. Lockett ◽  
Esteban de Icaza
Keyword(s):  
Breast Cancer ◽  
Decision Making ◽  
Cost Analysis ◽  
Economic Cost ◽  
Cardiac Valve ◽  
Valve Disease ◽  
Use Of Resources ◽  
Economic Cost Analysis ◽  
Cardiac Valve Disease ◽  
Support Decision Making

The results from the need to develop methodologies for performing cost analysis in developing countries, principally in the region of Latin America, were studied. It, furthermore, serves to generate knowledge from an economic evaluation in order to support decision-making related to the organization of health systems, particularly in the efficient use of resources which are allocated for the provision of medical services. Two chronic diseases (breast cancer and cardiac valve disease) and two infections (enteritis and bronchopneumonia) were selected for the study. The results recommend the use of a valid methodology for economic cost analysis of any disease to be studied and the use of this information in the decision-making process.

scholarly journals Constructing a Sustainable and Dynamic Promotion Model for Fresh Foods Based on a Digital Transformation Framework

2021 ◽  
Vol 13 (19) ◽  
pp. 10687
Author(s):  
Tsung-Yin Ou ◽  
Guan-Yu Lin ◽  
Chin-Ying Liu ◽  
Wen-Lung Tsai
Keyword(s):  
Decision Making ◽  
Business Models ◽  
Simulation Analysis ◽  
Real Data ◽  
Digital Transformation ◽  
Retail Industry ◽  
Management Decision ◽  
Sustainable Business ◽  
Use Of Resources ◽  
Convenience Stores

The emergence of digital technology has compelled the retail industry to develop innovative and sustainable business models to predict and respond to consumer behavior. However, most enterprises are crippled with doubt, lacking frameworks and methods for moving forward. This study establishes a five-step decision-making framework for digital transformation in the retail industry and verifies it using real data from convenience stores in Taiwan. Data from residential type and cultural and educational type convenience stores, which together account for 75% of all stores, underwent a one-year simulation analysis according to the following three decision models for promotions: the shelf-life extended scrap model (SES), the fixed remaining duration model (FRD), and the dynamic promotion decision model (DPD). The results indicated that the DPD model reduced scrap in residential type stores by 12.88% and increased profit by 15.43%. In cultural and educational stores, the DPD model reduced scrap by 10.78% and increased profit by 7.63%. The implementation of the DPD model in convenience stores can bring additional revenue to operators, and at the same time address the problem of food waste. With the full use of resources, sustainable operation can be turned into a concrete and feasible management decision-making plan.

scholarly journals Creating private criteria for A-CDM effectiveness to take into account the interests of decision-making participants in a dynamic environment

2020 ◽  
Vol 23 (6) ◽  
pp. 53-64
Author(s):  
G. N. Lebedev ◽  
V. B. Malygin
Keyword(s):  
Genetic Algorithm ◽  
Decision Making ◽  
Production Process ◽  
Action Plan ◽  
Dynamic Environment ◽  
Weather Conditions ◽  
Collaborative Decision Making ◽  
Emergency Situations ◽  
Dynamic Priorities ◽  
Collaborative Decision

We consider the problem of collaborative decision making of the production process at airlines (CDM) in dynamically changing conditions of occurrence of emergency situations that make changes in the action plan. In the production process, due to the different orientation of the tasks to be solved, the solution may require a large or small number of possible variant solutions. The article presents a concrete example of such a situation affecting the conventional three services of the aviation complex, each with its own interests in the overall production process. The solution to this problem is the only option in favor of the overall production process. For this purpose, several designations and assumptions have been introduced, the list of which can be supplemented. Dynamic priorities are defined for each participant of the process. Optimization of collaborative decision-making can be achieved either by a simple search for solutions, or by using a genetic algorithm that allows you to get a suboptimal solution that meets the requirements of the participants in the process using a smaller number of iterations in real time. In this example, we consider a situation that occurs in a real enterprise due to bad weather conditions. Thus, dynamic priorities are assigned based on a multiplicative form for delayed flights, considering the interests of participants in the process, private criteria are formed for ranking flights at each step of rescheduling, and a genetic algorithm is applied. As a result, we obtained four solutions to the disruption caused by external factors. The first three options correspond to the interests of three parties concerned, and the fourth one is consolidated. All the solutions were different, which indicates the need for an objective and reasonable decision-making apparatus for joint management of the production process. The proposed mathematical apparatus has this ability and prospects for implementation.

A Fuzzy Approach for Ranking of Student's Expectation From a Technical Institute

2021 ◽  
pp. 1628-1640
Author(s):  
Ajit Kumar Singh ◽  
A. M. Rawani
Keyword(s):  
Decision Making ◽  
Technical Education ◽  
Education Sector ◽  
Educational Services ◽  
Multi Criteria Decision Making ◽  
Fuzzy Approach ◽  
Technical Institute ◽  
Student Expectations

Due to high competition and less employability in the technical education sector, quality in technical education has turned out to be most extreme imperative criteria to deliver better educational services. For this reason, it is required to screen the expectation of the customer of the education sector for fulfilling their needs. With aim of this, this article first illustrates the identification of the customer of the education sector, then their expectations from an institute and finally a detailed ranking of each expectation which has been done. For the ranking of student's expectations, various authors have used a number of multi-criteria decision-making methods, but the vagueness of the result was not being handled in their research. Therefore, in this study, a fuzzy approach has been used to rank the various expectations of customers. The result of the study indicates that among all student expectations, the job-oriented expectation is the most important expectation and further, an ergonomics-based expectation and a sports-based expectation are the least important expectations of the students.

scholarly journals Canadian Public Libraries and their Interest in Open Source Software (OSS)

2018 ◽  
Author(s):  
Dinesh Rathi
Keyword(s):  
Decision Making ◽  
Open Source ◽  
Open Source Software ◽  
Public Libraries ◽  
Evaluation Criteria ◽  
Prise De Décision ◽  
Use Of Resources ◽  
Insight Into

This study presents findings of research conducted in the Open Source Software (OSS) domain in a Canadian public libraries context. The findings from the survey will provide insight into various facets such as use, benefits and challenges of OSS from Canadian libraries’ perspective, OSS evaluation criteria, use of resources to learn about OSS, and decision-making associated with OSS in Canadian libraries context.Cette étude présente les résultats de recherches menées dans le domaine des logiciels libres (Open Source Software - OSS) dans le contexte des bibliothèques publiques canadiennes. Les résultats du sondage fourniront un aperçu de diverses facettes telles que l'utilisation, les avantages et les défis des logiciels libres, du point de vue des bibliothèques canadiennes, des critères d'évaluation des logiciels libres, de l'utilisation des ressources pour en apprendre davantage sur les logiciels libres, et la prise de décision associée aux logiciels libres dans le contexte des bibliothèques canadiennes.

scholarly journals Verifying Credence Attributes in Livestock Production

2010 ◽  
Vol 42 (3) ◽  
pp. 439-452 ◽  
Author(s):  
Nicole J. Olynk ◽  
Glynn T. Tonsor ◽  
Christopher A. Wolf
Keyword(s):  
Decision Making ◽  
Willingness To Pay ◽  
Production Process ◽  
Consumer Demand ◽  
Livestock Production ◽  
Farm Level ◽  
Credence Attributes ◽  
Selection Of

Livestock producers can respond to increasing consumer demand for certain production process attributes by providing verifiable information on the practices used. Consumer willingness to pay data were used to inform producer decision-making regarding selection of verification entities for four key production process attributes in the production of pork chops and milk. The potential for informing farm-level decision-making with information about consumer demand for product and production process attributes exists beyond the two products assessed as example cases in this analysis.

Evaluating two-stage holistic production systems using novel CSDEA approach

2018 ◽  
Vol 13 (1) ◽  
pp. 101-118 ◽  
Author(s):  
Dujun Zhai ◽  
Minyue Jin ◽  
Jennifer Shang ◽  
Chenfeng Ji
Keyword(s):  
Decision Making ◽  
Data Envelopment Analysis ◽  
Production Process ◽  
Group Decision Making ◽  
Group Decision ◽  
Collective Decision ◽  
Data Envelopment ◽  
Two Stage ◽  
Decision Strategies ◽  
Content Type

Purpose The purpose of this paper is to apply data envelopment analysis (DEA) techniques to the collective decision-making environment to appraise two-stage production process under different decision preferences. Design/methodology/approach The authors propose a novel multi-criteria group decision-making approach that uses consensus-strategic data envelopment analysis (CSDEA) to appraise two-stage production process under two different decision strategies, which are efficiency- and fairness-based group decision preferences. Findings The authors find that the proposed CSDEA model evaluates the performance of the decision-making units (DMUs) not by diminishing other competitors but rather based on group interests of the entire decision set. Originality/value The authors extend Li’s two-stage model to cases that consider both intermediate inputs and outputs. The authors address the issue of incorporating collective managerial strategy into multi-criteria group decision-making and propose a novel CSDEA model that considers not only the individual-level performance of a DMU but also the group-level or collective decision strategies.

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