scholarly journals Development of cost management and aided decision system for casting enterprises based on ERP

2018 ◽  
Vol 17 ◽  
pp. 03010
Author(s):  
Hailin Zhang
Keyword(s):  
Production Process ◽  
Economic Efficiency ◽  
Production Management ◽  
Cost Management ◽  
Present Situation ◽  
Production Costs ◽  
Decision System

The present situation of production management and the application status of ERP in small and medium sized foundry enterpriseswere analyzed in this paper and a set of cost management and aided decision system based on ERP for foundry enterprises was developed. Application of the system can help managers regulate the production process, reduce production costs and improve economic efficiency.

scholarly journals Cost management in technological processes taking into account the implementation of the resource saving policy

2021 ◽  
pp. 103-111
Author(s):  
A. I. Shinkevich ◽  
O. V. Antipova
Keyword(s):  
Production Management ◽  
Cost Management ◽  
External Environment ◽  
Theory And Practice ◽  
Production Costs ◽  
Management Decision ◽  
Environment Impact ◽  
Resource Saving ◽  
Oil Companies ◽  
Management Concepts

The most important factor in maintaining the positions of Russian oil companies at the global level is taking into account the factors of changes in the external environment and the activation of internal reserves. The development of effective management decision support systems requires new management concepts based on current advances in production management theory and practice. The article proposes an approach based on determining the optimal combination of resources used in the production process and assessing their impact on the formation of production costs. The concept of cost management is based on an analysis, included the specifics of the enterprise’s internal environment and an assessment of the external environment impact on it. A cost management methodology has been developed to reduce the labour intensity of decision-making and the likelihood of technical selection errors, and to increase the efficiency of resource use and cost management. The proposed approach to cost management model formation has been recommended for using at oil industry enterprises. It can also be applied to enterprises in other industries by developing key performance indicators that affect the main cost items of the technological process under consideration.

scholarly journals Penerapan Model Product Layout Pada Layout Produksi PD HM Kue Pia

2020 ◽  
Vol 1 (2) ◽  
pp. 124-135
Author(s):  
Hanna Friska P Friska P ◽  
Kokom Komariah ◽  
Dicky Jhoansyah
Keyword(s):  
Data Analysis ◽  
Production Process ◽  
Time Management ◽  
Production Management ◽  
Production Costs ◽  
Production Time ◽  
Good Product ◽  
Calculation Results ◽  
Product Layout ◽  
Data Analysis Methods

This study aims to analyze the application of production layouts using product layout models in PD HM Kue Pia Sukabumi Regency. Data analysis methods used are case studies, quantitative and descriptive approaches. The results showed that time management was not optimal in each production line, so that production load imbalances often occurred. Based on the calculation results obtained 6% of time wasted from the production process, due to imbalance production costs. In conclusion, a good product layout will provide efficiency in the production process and production time, which in turn will provide an increase in income, conversely if an imbalance in production costs results in the company not being able to maximize production results that also affect income. Keywords: product layout, production management, production time efficiency

scholarly journals Optimization Control of the Color-Coating Production Process for Model Uncertainty

2016 ◽  
Vol 2016 ◽  
pp. 1-12 ◽  
Author(s):  
Dakuo He ◽  
Zhengsong Wang ◽  
Le Yang ◽  
Zhizhong Mao
Keyword(s):  
Film Thickness ◽  
Production Process ◽  
Economic Efficiency ◽  
Model Uncertainty ◽  
Iterative Learning Control ◽  
Learning Control ◽  
Iterative Learning ◽  
Production Costs ◽  
Optimization Control ◽  
Color Coating

Optimized control of the color-coating production process (CCPP) aims at reducing production costs and improving economic efficiency while meeting quality requirements. However, because optimization control of the CCPP is hampered by model uncertainty, a strategy that considers model uncertainty is proposed. Previous work has introduced a mechanistic model of CCPP based on process analysis to simulate the actual production process and generate process data. The partial least squares method is then applied to develop predictive models of film thickness and economic efficiency. To manage the model uncertainty, the robust optimization approach is introduced to improve the feasibility of the optimized solution. Iterative learning control is then utilized to further refine the model uncertainty. The constrained film thickness is transformed into one of the tracked targets to overcome the drawback that traditional iterative learning control cannot address constraints. The goal setting of economic efficiency is updated continuously according to the film thickness setting until this reaches its desired value. Finally, fuzzy parameter adjustment is adopted to ensure that the economic efficiency and film thickness converge rapidly to their optimized values under the constraint conditions. The effectiveness of the proposed optimization control strategy is validated by simulation results.

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.

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

scholarly journals Cycle-oriented approach to building a model of production costs

2020 ◽  
Vol 17 ◽  
pp. 00124
Author(s):  
Elena P. Polikarpova ◽  
Igor E. Mizikovskiy
Keyword(s):  
Cost Management ◽  
Modern Science ◽  
Management Control ◽  
Point Of View ◽  
Production Costs ◽  
Production Cycle ◽  
Agricultural Activity ◽  
Management Tools ◽  
Agricultural Enterprises ◽  
Oriented Approach

Modern science and practice does not have a sufficient set of cost management tools, taking into account the duration of the production cycle, characteristic of agricultural activity. The implementation of a cycle-oriented approach to building a model of production costs was based on studying the existing options for classifying production costs, which were supplemented with features from the perspective of managing long production cycles. As a result of the study, a model of production costs was built from the point of view of a cycle-oriented approach, as well as a model of production costs from the standpoint of features of a long production cycle. The model can serve as the basis for the formation of the information space of cost management, control and cost analysis in the economy of agricultural enterprises.

Structural Analysis and Optimization Design of Motor Hanging Seat Structural Based on Pro/ENGINEER

2013 ◽  
Vol 380-384 ◽  
pp. 39-42
Author(s):  
Shun Xi Gao ◽  
Shu Guo Zhao ◽  
Li Fang Zhao
Keyword(s):  
Structural Analysis ◽  
Objective Function ◽  
Economic Efficiency ◽  
Mass Production ◽  
Optimization Design ◽  
Raw Materials ◽  
Parametric Model ◽  
Production Costs ◽  
Practical Significance ◽  
Displacement Constraints

This paper establishes a parametric model on the motor hanging seat structure by pro / ENGINEER software, and then optimizes the structure of the hanging seat by the weight of the hanging seat as the objective function. Taking into account the stress and displacement constraints in the optimization process, the weight of the hanging seat is greatly reduced after being optimized. It is practical significance to save a large amount of raw materials for the mass production and to reduce production costs and create higher economic efficiency.

Energy efficiency of multivariate cultivation techniques in pasture forage production

2021 ◽  
pp. 3-6
Author(s):  
К.Н. Привалова ◽  
Р.Р. Каримов
Keyword(s):  
Energy Efficiency ◽  
Production Process ◽  
Large Scale ◽  
Exchange Energy ◽  
Production Costs ◽  
Energy Yield ◽  
Total Production ◽  
Forage Production ◽  
Machinery Construction ◽  
Natural Factors

Исследования по определению энергетической эффективности пастбищных систем со злаковыми и бобово-злаковыми травостоями проведены в Федеральном научном центре кормопроизводства и агроэкологии им. В. Р. Вильямса. В статье приведены результаты агроэнергетической оценки многовариантных пастбищных систем со злаковыми травостоями, созданными в 1946 году. Даны количественные показатели по сбору обменной энергии, совокупным затратам на её производство, окупаемости затрат в зависимости от системы ведения пастбищ. Изучена эффективность совокупных затрат в виде овеществлённого труда (на семена, удобрения, сельскохозяйственные машины, средства огораживания загонов и прочее) и живого труда (работы трактористов, пастухов и строителей и др.). Обоснована высокая агроэнергетическая эффективность изучаемых пастбищных систем благодаря мобилизации в продукционный процесс природных факторов, долевое участие которых в структуре производства обменной энергии составило 69–84%. Природные факторы, участвующие в продукционном процессе луговых агроэкосистем, характеризуются большим разнообразием. Это не только использование солнечной энергии и азотфиксация бобовыми травами, но и долголетие травостоев, самовозобновление фитоценозов, дерновообразовательный процесс (повышение плодородия почвы), получение дешёвого корма и улучшение здоровья животных при летнем выпасе. Роль возобновляемых природных факторов выявлена на основе балансового метода, принятого в экономике (по разнице сбора обменной энергии и антропогенных затрат). Благодаря ведущей роли природных факторов в структуре произведённой продукции агроэнергетический коэффициент окупаемости совокупных затрат антропогенной энергии (АК) за счёт сбора обменной энергии достигал 3–6 раз в среднем за 45 лет. Разработанные в результате долголетних исследований многовариантные энергосберегающие пастбищные системы обосновывают возможность рекомендовать их производству с учётом применения различного уровня энергозатрат. Ключевые слова: культурные пастбища, системы ведения, долголетние травостои, сбор обменной энергии, совокупные антропогенные затраты, окупаемость затрат. The investigation was conducted at the Federal Williams Research Center of Fodder Production and Agroecology and was aimed at testing energy efficiency of gramineous and legume-gramineous swards. This article presents the results obtained on pasture ecosystems with gramineous planted in 1946. Exchange energy yield, total production costs and economic effectiveness were analyzed. Total production costs comprised costs for seeds, fertilizers, machinery, construction materials, labor, etc. Introduction of natural factors into the production process resulted in higher energy efficiency. Their share amounted to 69–84% in the final exchange energy yield. There are a lot of natural factors that affect grass productivity such as solar energy, nitrogen-fixation, sward longevity and regeneration, soil fertility, low-cost feed production, and livestock health. The value of natural factors was determined according to the balance method (by the difference between exchange energy yield and anthropogenic costs). Since environmental factors had a leading role in the production process, the return rate raised by 3–6 times for 45 years due to exchange energy increase. Therefore, pasture ecosystems developed can be recommended for a large-scale forage production.

scholarly journals MAIN ASPECTS OF THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL SUPPORT AND COST MANAGEMENT OF THE ENTERPRISE

2021 ◽  
Author(s):  
Antonina Kosiak ◽  
Olena Lytovchenko
Keyword(s):  
Financial Reporting ◽  
Cost Management ◽  
International Standards ◽  
Production Costs ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Support Organization ◽  
The Right

One of the most important indicators of production and economic activity of enterprises, which has a direct impact on financial performance is costs. The article defines the economic meaning of the concept of "costs", "production costs". Features of accounting and analytical support, organization of accounting and cost management, cost classification are considered. Classification is one of the methods of cognition and study of phenomena, processes, objects, which consists in their division into classes on the basis of certain features, properties and patterns of relations between them. The classification of costs helps to assess the costs incurred, to find possible features to increase cost efficiency and make the right decisions about their management. Classification of costs is the basis of their accounting, analysis and planning in the enterprise. Cost management takes into account such components as rationing, planning, cost accounting, deviation control and cost analysis, cost management and decision making. The problem of cost management is quite relevant for Ukrainian enterprises. Today, all businesses face the problem of applying International Financial Reporting Standards. The peculiarities of cost reflection according to International Financial Reporting Standards and National Accounting Standards (standards) are studied and analyzed. Achieving a high or sufficient level of each of the production or management processes of financial activities of economic entities must be accompanied by certain costs, the economic content of which will vary depending on the object. However, the owners (managers) of the enterprise or its individual structural unit must be clearly aware of what exactly the costs contribute to the creation and maintenance of the organization and their timely optimization. The Conceptual Basis of Preparation and Submission of Financial Statements means true presentation, prevalence of substance over form, prudence, completeness. These requirements formed the basis for the formation of accounting principles in International Standards and, accordingly, in Ukraine.

scholarly journals Mechanism of the quality cost administration system

2021 ◽  
pp. 23-26
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA
Keyword(s):  
Quality Assurance ◽  
Production Process ◽  
Cost Management ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Quality Of Work ◽  
Quality Assurance Process ◽  
Assurance Process ◽  
The Cost

Strengthening the impact of the production and economic mechanism on increasing the economic efficiency of the production process and the quality of work is possible on the basis of choosing the most effective ways to achieve high end results of the national economic system of the country. One of these ways is the inclusion in the system of controlled parameters of the economic parameters of quality cost management, the use of which guarantees the quality coordination system to reach a given economically justified state. Adjustment of quality costs consists in maintaining the established proportions between the costs of quality assurance (quality) and the mismatch of work quality indicators, which is achieved by controlling the level of defects, maintaining certain conditions, rules and norms corresponding to the optimal mode of work on quality assurance and the optimal value costs. The quality assurance process is based on a classification represented by a range of activities aimed at ensuring the quality of tools, objects of labour, living labour and information data at all stages of the production process. The costing methodology is based on the selection of the costing object and costing units. Representation of work on quality assurance as an object of calculation, and hours of work or total amount of work as calculation units allows at the right time to present in value terms both the quality assurance process as a whole and the cost of quality for the product. The recommended mechanism of the cost management system in general is focused on a wide range of enterprises and associations, and its use allows to obtain the effect of minimizing the cost of quality, as well as improve the quality of work to ensure product quality, ice directly contribute to production efficiency and quality. Increase of economic benefit at the expense of cost control system solutions of the problem in the future is possible if its implementation on the basis of the theory of functional management development, conversion of static model into a dynamic coordination costs.

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