Chapter 9. Does gender agreement carry a production cost?

Author(s):  
John M. Lipski
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


2018 ◽  
Vol 2 (1) ◽  
pp. 61-82
Author(s):  
Ayah Farhat ◽  
Alessandro Benati

The present study investigates the effects of motivation and processing instruction on the acquisition of Modern Standard Arabic gender agreement. The role of individual differences (e.g. age, gender, aptitude, language background and working memory) on the positive effects generated by processing instruction has been investigated in the last few years. However, no previous research has been conducted to measure the possible effects of motivation on L2 learners exposed to processing instruction. In addition, a reasonable question to be addressed within the processing instruction research framework is whether its positive effects can be generalised to the acquisition of Modern Standard Arabic. The Academic Motivation Scale (AMS) and the Attitude Motivation Test Battery (AMTB) motivation questionnaires were used to capture different variables that influence motivation in order to create the two different groups (high and low motivated). In this experimental study, forty-one native English school-age learners (aged 8–11) were assigned to two groups: ‘the high motivated group’ (n = 29): and the ‘low motivated group’ (n = 12). Both groups received processing instruction, which lasted for three hours. Sentence-level interpretation and production tasks were used in a pre-test and post-test design to measure instructional effects. The learners were required to fill in gaps in both written and spoken mode for the activities. The study also included a delayed post-test administered to the two groups four weeks later. The results indicated that both groups improved equally from pre-test to post-test in all assessment measures and they both retained the positive effects of the training in the delayed posttests. Processing instruction was proved to be the main factor for the improvement in performance regardless of the learner’s level of motivation.


2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    


2019 ◽  
Vol 5 (1) ◽  
pp. 63
Author(s):  
Elias Kamaruzzaman ◽  
Norzaidi Mohd Daud ◽  
Samsudin Wahab ◽  
Rozhan Abu Dardak

Technology changes will always be for the better, not only to the end users but also to the intellectual property owners of the technology and the implementers of the technology. The objective of this paper is to study the feasibility and viability for entrepreneurs to become service providers for the dispensation of fertilizers, pesticides, fungicides and supporting services such as aerial crop reconnaissance using Unmanned Aerial Vehicles (UAV) or drones. The methodology used for this study is SWOT Analysis. Both primary and secondary data is used for this analysis. This study finds that paddy farming employing drones is feasible. The beneficiaries of this study shall be the government, by way of lowering financial cost to subsidise the paddy planting, the farmers who no longer need the services of migrant workers, thus saving production cost, and finally the drone service providers and their downstream business associates who can engaged themselves in very lucrative businesses.


2020 ◽  
Vol 61 (2) ◽  
pp. 95-114
Author(s):  
Heesun Lim ◽  
Kyunsoo Nam ◽  
Byeong-il Ahn

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Nurul Mukminah ◽  
Rita Purwasih

This study aims to determine and compare the profitability of different types of broiler chicken farms (open and cloused houses) in Subang Regency. This study involved 9 farmers consisting of 5 farmers with closed house and 4 farmers with open house who partnered with PT. Surya Unggas Mandiri (PT. SUM). Production costs taken are 2 production periods from May-August 2018. Data are analyzed using economic analysis and descriptive methods. The results showed that the production cost per period per 1000 birds closed house was higher (Rp. 27.656.768,-) compared to open house (Rp. 24.975.671,-). The revenue per period per 1000 birds of closed house is higher (Rp. 30.606.931,-) compared to open house (Rp. 25.788.618,-). The profit of farmers who use closed house is higher (Rp. 2.621/period/bird) than open house (Rp.417,-). The profitability in close house s is 9.48% and is very feasible to develop


2020 ◽  
Vol 1 (1) ◽  
pp. 19-23
Author(s):  
Diah Willis L ◽  
Thomas Priyasmanu ◽  
Wahyu Panji A ◽  
D. H. Praswanto ◽  
E. Y. Setyawan

Development in the current development sector has grown rapidly, in this development we can see a good potential to be developed, namely the development of bricks with good quality compared to using red bricks which production takes a long time. Batako is an alternative that can be used in the construction of a building, because currently the price of red brick is quite high because the production cost is quite expensive. Besides, the price of firewood used for cooking red brick is getting difficult. Meanwhile, the demand for brick gradually increased because brick was one of the main components in building construction. So it needs to be developed in making brick blocks because the time is relatively short in the drying process. Therefore the community service team made a brick making machine with a vibration system for compaction and a faster production process in brick making using a machine that has been made, so that it can increase partner income, who previously produced 120 pieces with a manual system using a machine that could produce 500 pieces of brick per day.


2019 ◽  
Vol 4 (2) ◽  
pp. 205-214
Author(s):  
Erika Fatma

Lot sizing problem in production planning aims to optimize production costs (processing, setup and holding cost) by fulfilling demand and resources capacity costraint. The Capacitated Lot sizing Problem (CLSP) model aims to balance the setup costs and inventory costs to obtain optimal total costs. The object of this study was a plastic component manufacturing company. This study use CLSP model, considering process costs, holding costs and setup costs, by calculating product cycle and setup time. The constraint of this model is the production time capacity and the storage capacity of the finished product. CLSP can reduce the total production cost by 4.05% and can reduce setup time by 46.75%.  Keyword: Lot size, CLSP, Total production cost.


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