scholarly journals Comparative analysis for estimating production costs

2018 ◽  
Vol 184 ◽  
pp. 04004
Author(s):  
Carmen-Elena Stoenoiu
Keyword(s):  
Regression Analysis ◽  
Control Process ◽  
Multivariate Regression Analysis ◽  
Maximum Activity ◽  
Activity Level ◽  
Production Costs ◽  
Control Analysis ◽  
Planning And Control ◽  
The Cost ◽  
And Control

The analysis of the cost of production is a complex problem, being very useful in the planning and control process as well as in production and sales. In this study, this was done using three methods: accounting analysis, high-low and regression analysis that allowed cost elements to be identified through a cost equation that can be used in planning and control analysis or in sales activity. At the same time, the evolution of the cost elements was achieved using two estimates used by the accounting method. The High-Low method allowed the determination of the minimum and maximum activity level at one year's level, which was then analyzed through the company's available activity range. The multivariate regression analysis determined the analysis of the obtained model, being linear, thus establishing the production line.

scholarly journals Pengaruh Partisipasi Anggaran dan Penekanan Anggaran Pada Senjangan Anggaran dengan Locus Of Control Sebagai Variabel Pemoderasi

2018 ◽  
pp. 1584
Author(s):  
Putu Ari Raditya ◽  
I Gde Ary Wirajaya
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Sampling Method ◽  
Control Process ◽  
Budgetary Slack ◽  
Planning And Control ◽  
Budgetary Participation ◽  
And Control ◽  
The Impact

To achieve its goals, hotel requires a good planning and control in order to run its implementation in accordance to the policy that has been assigned. Budget is an important element and a centerpiece in the planning and control process. The aim of the current study is to find out whether locus of control can moderate the impact of budgetary participation and budget emphasis on budgetary slack. This study was conducted on 4-star hotels in Kuta district. The sampling method used was saturation. There were 30 hotels used as the sampe with 97 respondents. Questionnaire was used to collect the data. To analyze the data, Moderated Regression Analysis (MRA) testing was applied.The study found that locus of control could strengthen the impact of budgetary participation and budget emphasis on budgetary slack. It can be concluded that the higher the participation given and the budget emphasis from the head moderated by locus of control, the higher the budgetary slack. Keyword: budgetary participation, budget emphasis, locus of control, budgetary slack

scholarly journals Influence of Myeloperoxidase Levels on Periodontal Disease: An Applied Clinical Study

2020 ◽  
Vol 10 (3) ◽  
pp. 1037
Author(s):  
Alessandro Polizzi ◽  
Salvatore Torrisi ◽  
Simona Santonocito ◽  
Mattia Di Stefano ◽  
Francesco Indelicato ◽  
...  
Keyword(s):  
Coronary Heart Disease ◽  
Regression Analysis ◽  
Multivariate Regression ◽  
Multivariate Regression Analysis ◽  
Healthy Controls ◽  
Plasma Samples ◽  
C Reactive Protein ◽  
Periodontal Health ◽  
Reactive Protein ◽  
And Control

In this trial, we evaluated the influence on plasma and salivary myeloperoxidase (MPO) levels of periodontal health, coronary heart disease (CHD), periodontitis, or both periodontitis and CHD. Clinical and periodontal parameters were collected from periodontitis patients (n = 31), CHD patients (n = 31), patients with both periodontitis and CHD (n = 31), and from healthy patients (n = 31) together with saliva and plasma samples. The median concentrations of salivary and plasma MPO were statistically higher in the CHD patients [plasma: 26.2 (18.2–34.4) ng/mg; saliva 83.2 (77.4–101.5) ng/mL, p < 0.01] and in the periodontitis plus CHD patients [plasma: 27.8 (22.5–35.7) ng/mg; saliva 85.6 (76.5–106.7) ng/mL, p < 0.001] with respect to periodontitis and control patients. Through a univariate regression analysis, c-reactive protein (CRP) and CHD (both p < 0.001) and periodontitis (p = 0.024) were statistically correlated with MPO in plasma. The multivariate regression analysis demonstrated that only CRP was statistically the predictor of MPO in plasma (p < 0.001). The multivariate regression analysis in saliva demonstrated that, regarding MPO levels the only predictors were CRP (p < 0.001) and total cholesterol (p = 0.035). The present study evidenced that subjects with CHD and periodontitis plus CHD had higher plasma and salivary levels of MPO compared to subjects with periodontitis and healthy controls.

scholarly journals The Burden of Cervical Cancer in Korea: A Population-Based Study

2020 ◽  
Vol 17 (17) ◽  
pp. 6308 ◽  
Author(s):  
Jinhee Kim ◽  
Donghwan Lee ◽  
Kyung-Bok Son ◽  
SeungJin Bae
Keyword(s):  
Cervical Cancer ◽  
Regression Analysis ◽  
Medical Cost ◽  
Multivariate Regression Analysis ◽  
Population Based ◽  
Cervical Cancer Prevention ◽  
Cervix Uteri ◽  
Younger Women ◽  
Influential Variable ◽  
The Cost

This study used the Korean National Health Insurance (NHI) claims database from 2011 to 2017 to estimate the incidence and the incidence-based cost of cervical cancer and carcinoma in situ of cervix uteri (CIS) in Korea. The primary outcome was the direct medical cost per patient not diagnosed with cervical cancer (C53) or CIS (D06) 2 years prior to the index date in the first year after diagnosis. A regression analysis was conducted to adjust for relevant covariates. The incidence of cervical cancer tended to decrease from 2013 to 2016, while that of CIS increased. In particular, the incidence rate of CIS in women in their 20 s and 30 s increased by 56.8% and 28.4%, respectively, from 2013 to 2016. The incidence-based cost of cervical cancer and CIS was USD 13,058 and USD 2695 in 2016, respectively, which increased from 2013. Multivariate regression analysis suggested that age was the most influential variable of the cost in both patient groups, and the cost was highest in those aged over 60, i.e., the medical cost was significantly lower in younger women than their older counterparts. These findings suggest that targeting younger women in cervical cancer prevention is a reasonable option from both economic and public health perspectives.

The Use of Accounting Information in the Small Business Firm's Planning and Control Process

1980 ◽  
Vol 4 (4) ◽  
pp. 44-57 ◽  
Author(s):  
Patrick M. Dunne ◽  
Dee E. Ezell ◽  
Arthur T. Roberts
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Accounting Information ◽  
Control Process ◽  
Policy Formulation ◽  
Financial Accounting ◽  
Business Managers ◽  
Planning And Control ◽  
Current State ◽  
And Control

The need for information relative to the current state of business affairs and the potential impact upon operations including future opportunities should be recognized, both in planning and execution of plans. The use of accounting information as a basis for necessary analysis and interpretation is relatively simple and effective approach for small business managers. This article details the utlization of modularized contribution margin income statements and their contribution to the decision-making and policy formulation processes. The segmented approach to financial accounting and reporting affords the level of visualization and control that small businesses require.

EFFECTS OF FORMAL PLANNING AND CONTROL ON GROWTH: A CASE STUDY APPROACH

1995 ◽  
Vol 03 (02) ◽  
pp. 161-195
Author(s):  
CLAUDIO A. ROMANO ◽  
JANEK RATNATUNGA
Keyword(s):  
Small Business ◽  
Control Systems ◽  
Small Firms ◽  
Firm Growth ◽  
Control Process ◽  
High Growth ◽  
Exploratory Research ◽  
Contextual Variables ◽  
Planning And Control ◽  
And Control

While planning and control and their impact on small firm growth are implicit in many academic discussions, much of our understanding of these phenomena are based on speculation and opinion. Thus, they seem neglected areas of small business research. This paper seeks to improve the understanding of formal planning and control systems and their relationship to the growth of small business in Australian manufacturing. First, a framework is developed which incorporates the main contextual variables which independently and simultaneously have been shown to have a major relationship with growth. Second, the study provides empirically-based qualitative evidence to further the understanding of causality in the growth of small business by focusing on how formal planning and control systems are embedded within the external or internal contextual variables of small business and the characteristics of their management. Evidence is also provided as to the conditions and circumstances under which formal planning and control are likely to be most effective in controlling the effects of contextual variables, and to the differences between high growth and low growth firms in the use of formal planning and control. The findings of this study are important for two principal reasons. First, it has provided the opportunity to conduct exploratory research into how a small business is managed within the context in which the processes are applied. Second, it has provided the opportunity to identify factors which encourage or discourage small firms to plan, thus providing a better understanding of the planning and control process adopted by small firms.

scholarly journals Predictors of inadequate bowel preparation using two liters of polyethylene glycol for colonoscopy

2020 ◽  
Vol 9 (3) ◽  
pp. 144-149
Author(s):  
Anuj Parajuli ◽  
Niranjan KC
Keyword(s):  
Regression Analysis ◽  
Polyethylene Glycol ◽  
Bowel Preparation ◽  
Multivariate Regression Analysis ◽  
Univariate Statistics ◽  
Inadequate Bowel Preparation ◽  
A Prospective Study ◽  
The Cost ◽  
Glycol Solution ◽  
Logistical Regression Analysis

Background: Inadequate bowel preparation can result in missed pathological lesions and cancellation of procedures thereby increasing the cost and delay in the diagnosis. Objectives: Thes aim of the study was to identify the potential predictors of inadequate bowel preparation using 2 liters of polyethylene glycol solution. Methodology: A prospective study was done, which included 138 consecutive patients who underwent colonoscopy over a period of 6 months. Patient’s demographics, medical history, and preparation quality were collected and compared. Factors associated with inadequate bowel preparation were identified by univariate statistics and multivariate logistical regression analysis. Results: Out of 138 colonoscopy procedure, 119 (86.2%) preparations were adequate and 19 (13.8%) were inadequate. The mean age of the patient was 52.62 (SD ±10.51) years. Out of which, 82 (59.4%) were male and 56 (40.6%) were female. In the multivariate regression analysis, constipation [adjusted OR 8.55, 95% CI 1.79-41.67] and non-compliance [adjusted OR 58.82, 95% CI 5.99-500] were independently associated with inadequate bowel preparation. Conclusion: Constipation, non-compliance, overweight, neurological disorders like stroke, dementia and age >60 years were associated with inadequate bowel preparation. Early identification of patients with a high risk of inadequate preparation can be salvaged with change in bowel cleaning strategy.

scholarly journals IPTEKS PERENCANAAN LABA KONTRIBUSI PADA USAHA MANUFAKTUR

2020 ◽  
Vol 4 (2) ◽  
pp. 30
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh
Keyword(s):  
Cost Estimation ◽  
Accounting Information ◽  
Estimation Methods ◽  
Fixed Costs ◽  
Planning And Control ◽  
Cost Behavior ◽  
The One ◽  
Implicit And Explicit ◽  
The Cost ◽  
And Control

The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.

scholarly journals Forecasting Shoe Sales Volume with Exponential Smoothing Method at PT Kujang Utama Antasena - Bogor

JUDICIOUS ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 134-137
Author(s):  
Siti Juriah
Keyword(s):  
Moving Average ◽  
Control Process ◽  
Exponential Smoothing ◽  
Smoothing Method ◽  
Smoothing Factor ◽  
Planning And Control ◽  
Shoe Industry ◽  
Forecasting Method ◽  
Exponential Smoothing Method ◽  
And Control

PT Kujang Utama Antasena is a shoe industry company specifically for security. The purpose of this study is to forecast or predict sales. This study uses a quantitative method with exponential smoothing, smoothing factor/constant (?) of 0.2. In production activities, forecasting is carried out to determine the amount of demand for a product and is the first step of the production planning and control process to reduce uncertainty so that an estimate that is close to the actual situation is obtained. The exponential smoothing method is a moving average forecasting method that gives exponential or graded weights to the latest data so that the latest data will get a greater weight. In other words, the newer or more current the data, the greater the weight.

Sign in / Sign up

Export Citation Format

Share Document