scholarly journals Analysis of operating cost variability in selected sectors of the Czech Republic for the period 2007–2010

2012 ◽  
Vol 60 (2) ◽  
pp. 165-174
Author(s):  
Martin Landa
Keyword(s):  
Cost Model ◽  
Operating Cost ◽  
Essential Element ◽  
Operating Costs ◽  
Substantial Part ◽  
Fixed Costs ◽  
Economic Sectors ◽  
Cost Variability ◽  
The Relationship ◽  
Business Sectors

One of the major approaches to the analysis of economic performance is the concept of variable and fixed costs. This concept analyzes the relationship between corporate costs and profits. The tightness of this relationship (i.e. the costs variability rate) is an essential element of cost and profit management in different periods of a business life cycle. The type of business activity (production, trade and services) has a significant influence on the relationship between costs and profit (in particular of the operating type). This relationship can be examined mainly on the basis of the financial development of economic sectors. This article deals with the relationship between operating costs and operating profits in selected business sectors. For the analysis, the concept of synthetic and analytic cost model is used. The tightness of the relationship between operating costs and operating profits is determined by the method of correlation analysis. The quarterly data on the development of the Czech economy for the period of 2007–2010 represent the basis of the analysis; this period includes a phase of growth, of decline and of stagnation. The analysis of the costs variability allows us to understand the behavior of the “average” companies in various sectors in creating their costs and their management with the aim of achieving a profit. The results of the analysis show that the most companies are able to “control” their operating costs significantly in the relation to realized outputs; at the same time this means that a substantial part of the operating costs has a character of variable costs.

Forest Harvesting Equipment Ownership and Operating Costs in 1984

1986 ◽  
Vol 10 (1) ◽  
pp. 10-15 ◽  
Author(s):  
Dennis A. Werblow ◽  
Frederick W. Cubbage
Keyword(s):  
Fuel Consumption ◽  
Operating Cost ◽  
Forest Harvesting ◽  
Cost Data ◽  
Operating Costs ◽  
Fixed Costs ◽  
Historical Records ◽  
The South ◽  
Consumption Data ◽  
Harvesting Systems

Abstract Forest harvesting equipment purchase costs in 1984 were determined by a survey of equipment dealers and manufacturers operating in the South. Based on delivered purchase prices, fixed costs for equipment ownership were calculated using machine rate formulas. Equipment operating costs were estimated based on general guidelines, fuel consumption data, and historical records. The fixed and operating cost data can be used when considering equipment investments and analyzing actual or potential harvesting systems.

Sales Volume, Operating Cost and its Effect on Profitability (Study on Listed Companies in The Indonesia Stock Exchange (IDX) for 2017-2020)

2022 ◽  
Vol 3 (1) ◽  
Author(s):  
Padriyansyah Padriyansyah ◽  
Ryan Al Rachmat ◽  
Trie Sartika Pratiwi
Keyword(s):  
Stock Exchange ◽  
Operating Cost ◽  
Financial Statements ◽  
Listed Companies ◽  
Operating Costs ◽  
Sales Volume ◽  
Operational Costs ◽  
Independent Variable ◽  
The Relationship

This study is associative research that uses more than one independent variable to determine the relationship between the variables studied, namely sales volume, operating costs, and profitability. The data used are in the form of company profit and loss financial statements, which were obtained from the Indonesian stock exchange website www.IDX.co.id. The population used is the annual financial statements published for 4 periods 2017-2020 as many as 16 companies. The sample in this study is in the form of annual financial statements (profit and loss statements) for the 2017-2020 period as many as 10 companies (40 samples) according to the sampling criteria. The results obtained, Sales Volume and Operational Costs affect Profitability as evidenced by the results of Fount 6.827 > Fable of 3.250 with a significant level of 0.003. While partially Sales Volume affects Profitability as evidenced by the results of count of 2,980 and table of 2,026 with a significant value of 0.005, and also Operational Costs affect Profitability as evidenced by a count of -3.599 and table of 2.026 with a significance value of 0.001

scholarly journals Economic and Productive Assessment of an Ordinary Small-Sized Dairy Enterprise in Southeast Brazil: A Multi-Year Study

2017 ◽  
Vol 9 (8) ◽  
pp. 143
Author(s):  
Severino D. J. Villela ◽  
Leandro P. Assis ◽  
Marcos A. Lopes ◽  
Luiz H. A. Silvestre ◽  
Roseli A. Santos ◽  
...  
Keyword(s):  
Milk Production ◽  
Economic Performance ◽  
Operating Cost ◽  
Operating Costs ◽  
Fixed Costs ◽  
Production Parameters ◽  
Southeast Brazil ◽  
High Profit ◽  
General Production ◽  
Break Even Point

The objectives were to analyze the economic performance over time of a dairy enterprise located in southeast Brazil and to identify the key production parameters that contributed to economic performance, using a 10-year database. Two distinct approaches to evaluate production cost were analyzed. Briefly, the first approach involves variable and fixed costs (more traditional economic analysis), and the second involves total operating cost, consisting of effective operating costs and depreciation. From these two distinct approaches, we obtain as economic indicators the profitability I and profitability II, respectively. In addition, correlation between economic and productivity parameters was performed. Considering the first approach, revenue was not sufficient to cover the total cost and on average profitability I was negative. During three years, the break-even point was not achieved. Considering the second approach, gross profit margin was positive throughout the period, and consequently profitability II was positive. In general, production parameters were within the ordinary range observed in small-sized Brazilian dairy farms. From the correlations between economic and production parameters, we noted that correlation between average milk production per lactating cow and both measures of profit was present, indicating that if the average milk production per lactating cow was high, profit was positive. We conclude that this type of evaluation is important to assess the performance of a business, and consequently, for decision-making of dairy producers.

Bus Rapid Transit and Light Rail

2005 ◽  
Vol 1927 (1) ◽  
pp. 11-21 ◽  
Author(s):  
Eric Bruun
Keyword(s):  
Marginal Cost ◽  
Cost Model ◽  
Operating Cost ◽  
Universal Coverage ◽  
Operating Costs ◽  
Bus Rapid Transit ◽  
Light Rail ◽  
Rapid Transit ◽  
Cost Estimates ◽  
Fleet Size

A parametric cost model was developed to provide both average and marginal cost estimates and to compare annual operating costs for light rail transit (LRT) and bus rapid transit (BRT) under an assumption of additional peak service on weekdays. The model uses readily available data from the U.S. National Transit Database. For illustrative purposes, it is applied to a hypothetical service network simulating universal coverage of a medium-sized metropolitan area with either LRT or BRT operating on trunk lines. The Dallas [Texas] Area Rapid Transit agency is selected for a computational example because it has representative, contemporary performance statistics for both LRT and bus. High and low operating cost estimates based on articulated buses were used for BRT because of a lack of an operational history. For an agency with a similar cost structure to the Dallas agency, both BRT and LRT have lower operating costs on a per space kilometer basis during base periods than do regular buses. Both LRT and the lower BRT cost estimates are comparable for adding service during peak periods. With the higher cost estimate, peak BRT costs 24% more than LRT. For trunk line capacities below about 1,600 spaces per hour, the headway-versus-cost trade-off favors BRT. Above 2,000 spaces per hour, BRT headways become so short that traffic signal priority may not be effective and revenue speed may decrease. The marginal cost of adding off-peak BRT service is substantially less than the average cost of regular buses, and the cost of LRT is even less. Peak fleet size seems to be an important driver of costs. Research methods to verify this are suggested.

Kajian Sosiologis Terhadap Tema Lakon ‘Domba-domba Revolusi’ Karya Bambang Soelarto

Panggung ◽  
2014 ◽  
Vol 24 (1) ◽  
Author(s):  
Nur Sahid
Keyword(s):  
Sociological Theory ◽  
Essential Element ◽  
Literary Work ◽  
The Political ◽  
Basic Principles ◽  
Historical Figures ◽  
Sociology Of Art ◽  
The Creation ◽  
Relationship Of ◽  
The Relationship

ABSTRACTRevolutionary struggle in order to compete for the independence of Indonesia has been a source of inspiration Indonesian artists, including Bambang Soelarto who wrote drama Domba-domba Re- volusi (DDR). DDR studied drama is quite interesting because it tries to criticize the freedom fight- ers. This study aims to: first to know the theme and the problem plays DDR; second to determine the relationship of the socio - historical struggle in 1948 with the sociological elements of drama DDR themes and issues. This study uses sociological theory of art. The basic principles of the sociology of art is the fact that the creation of works of art influenced by the historical social conditions where the work was created. Research using content analysis of Krippendorf, the methods used to examine the symbolic phenomena with the aim to explore and express the observed phenomenon which is the content, meaning, and an essential element of the literary work. Based results of this research is that Bambang Soelarto as the author tries to capture di?erence between fighters during the struggle for the political aspirations for 1948 are expressed in a work of drama. Historical events inspired the creation of drama DDR. Soelarto want to respond to the political aspirations of the di?erence between historical figures and wanted to provide an assessment and outlook through DDR.Keywords: themes, drama, sociology of art, social historical ABSTRAKRevolusi perjuangan dalam rangka memperebutkan kemerdekaan Indonesia telah men- jadi sumber inspirasi para seniman Indonesia, termasuk Bambang Soelarto yang menulis drama Domba-domba Revolusi (DDR). Drama DDR cukup menarik diteliti karena mencoba mengkritisi para pejuang kemerdekaan. Penelitian ini bertujuan untuk: pertama, mengeta- hui tema dan permasalah drama DDR; kedua, mengetahui hubungan kondisi sosio-histo- ris perjuangan pada tahun 1948 dengan unsur-unsur sosiologis terimplisir pada unsur tema dan masalah drama DDR. Penelitian ini menggunakan teori sosiologi seni. Prinsip dasar dari sosiologi seni adalah adanya fakta bahwa penciptaan karya seni dipengaruhi oleh kon- disi sosial historis tempat karya itu diciptakan. Penelitian ini menggunakan metode con- tent analysis dari Krippendorf, yakni metode yang dipergunakan untuk meneliti fenome- na-fenomena simbolik dengan tujuan untuk menggali dan mengungkapkan fenomena yang teramati yang merupakan isi, makna, dan unsur esensial karya sastra. Berdasarkan hasil penelitian dapat diketahui bahwa Bambang Soelarto sebagai penulis mencoba un- tuk menangkap perbedaan antara pejuang aspirasi politik selama perjuangan tahun 1948 untuk diekspresikan dalam sebuah karya drama. Peristiwa sejarah mengilhami penciptaan drama DDR. Soelarto ingin menanggapi aspirasi politik perbedaan antara tokoh-tokoh se- jarah dan ingin memberikan penilaian dan pandangan pandangannnya melalui DDR.Kata kunci: tema, drama, sosiologi seni, sosial historis

Выбор методов реконструкции самотечных канализационных сетей

2019 ◽  
pp. 35-41
Author(s):  
Viktor, Vasil’ev ◽  
G. Morozov ◽  
S. Zhukov
Keyword(s):  
System Approach ◽  
Block Diagram ◽  
Essential Element ◽  
The Self ◽  
Operating Costs ◽  
Reconstruction Method ◽  
Existing Structures ◽  
Sewage System ◽  
Automation Control ◽  
Sewer Networks

Реконструкция канализационных сетей становится важнейшим элементом поддержания всей системы канализации в рабочем состоянии за счет минимизации эксплуатационных затрат, увеличения срока службы трубопроводов, повышения автономности в работе системы с помощью современных средств автоматизации, контроля и анализа. Для того чтобы максимально продлить срок службы трубопроводов и не причинить вреда параллельно проложенным инженерным сетям, необходимо грамотно подбирать методы и способы реконструкции сетей, основываясь на опыте и анализе работы существующих. Рассмотрены и классифицированы основные методы реконструкции и ремонта трубопроводов. Отмечена необходимость в системной реконструкции. Разработана блок-схема, позволяющая выбрать метод реконструкции в зависимости от характера разрушения трубопровода на основании телеметрического обследования. Приведены примеры ее применения на реальных объектах. Статья написана на основе анализа технической литературы и опыта эксплуатации и проектирования канализационных сетей в Санкт-Петербурге.Rehabilitation of sewer networks becomes an essential element in maintaining the entire sewage system in running order by minimizing the operating costs, increasing the life of pipelines, increasing the self-sustainability of the system using advanced automation, control and analysis tools. In order to maximize the life of pipelines and eliminate damaging parallel laid utility networks, it is necessary to correctly choose the methods of networks rehabilitation based on the experience and analysis of the existing ones. The main methods of repair and rehabilitation of pipelines are considered and classified. The necessity for system approach to the reconstruction is noted. A block diagram has been developed that provides for choosing a reconstruction method depending on the nature of the pipeline destruction and based on the telemetry inspection. Examples of its application in the existing structures are given. The article is written on the basis of an analysis of the technical publications and experience of operating and designing sewer networks in St. Petersburg.

scholarly journals Optimal placement design for picking and packing in distribution centers

2021 ◽  
Vol 13 (4) ◽  
pp. 168781402110106
Author(s):  
John Rios ◽  
Rodrigo Linfati ◽  
Daniel Morillo-Torres ◽  
Iván Derpich ◽  
Gustavo Gatica
Keyword(s):  
Optimal Allocation ◽  
Programming Model ◽  
Operating Cost ◽  
Nonlinear Integer Programming ◽  
Operating Costs ◽  
Optimal Placement ◽  
Distribution Centers ◽  
Suitable Space ◽  
Efficient Distribution

An efficient distribution center (DC) is one that receives, stores, picks and packs products into new logistics units and then dispatches them to points of sale at the minimal operating cost. The picking and packing processes represent the highest operating cost of a DC, and both require a suitable space for their operation. An effective coordination between these zones prevents bottlenecks and has a direct impact on the DC’s operational results. In the existing literature, there are no studies that optimize the distribution of the picking and packing areas simultaneously while also reducing operating costs. This article proposes an integer nonlinear integer programming model that minimizes order preparation costs. It does so by predicting customer demand based on historical data and defining the ideal area for picking and packing activities. The model is validated through a real case study of seven clients and fifteen products. It achieves a [Formula: see text] reduction in operating costs when the optimal allocation of the picking and packing areas is made.

scholarly journals Media attention, dependency, self-efficacy, and prosocial behaviours during the outbreak of COVID-19: A constructive journalism perspective

2021 ◽  
pp. 205943642110213
Author(s):  
Jiankun Gong ◽  
Hasmah Zanuddin ◽  
Weipeng Hou ◽  
Jinghong Xu
Keyword(s):  
Self Efficacy ◽  
Information Dissemination ◽  
Survey Questionnaire ◽  
Economic Sectors ◽  
Media Dependency ◽  
Media Attention ◽  
Prosocial Attitudes ◽  
Effects Of Media ◽  
Prosocial Behaviours ◽  
The Relationship

The COVID-19 pandemic has caused disruption not only in the global health and economic sectors, but also in the field of journalism. As media has played and continues to play a pivotal role in disseminating information during the pandemic crisis, it is critical to examine how media influences the behaviour of their target audience. Subsequently, this study aimed to examine the relationship between media attention, dependency, self-efficacy, and prosocial behaviours amid the COVID-19 pandemic. A total of 905 participants from China responded to the survey questionnaire, the data from which was analysed via SPSS-AMOS v.23. The results indicated a significant correlation between media attention and self-efficacy. Likewise, media dependency is correlated with self-efficacy. Media attention, dependency, and self-efficacy demonstrated significant effects on prosocial attitudes and behaviours. Subsequently, this study showed that self-efficacy mediates the effects of media attention and dependency on prosocial behaviour. At the time of the COVID-19 pandemic, the findings of this study could serve as a guide to media practitioners in shaping the behaviour of their audience through meaningful and responsible information dissemination.

LORENTZ COVARIANCE FOR THE QUANTUM ALGEBRA OF OBSERVABLES: NAMBU–GOTO STRINGS IN 3 + 1 DIMENSIONS

2002 ◽  
Vol 17 (17) ◽  
pp. 2331-2349 ◽  
Author(s):  
GERRIT HANDRICH
Keyword(s):  
Rest Frame ◽  
Poisson Algebra ◽  
Quantum Algebra ◽  
Substantial Part ◽  
Quantum Case ◽  
Generators And Relations ◽  
Defining Relations ◽  
Algebra Of Observables ◽  
The One ◽  
The Relationship

To postulate correspondence for the observables only is a promising approach to a fully satisfying quantization of the Nambu–Goto string. The relationship between the Poisson algebra of observables and the corresponding quantum algebra is established in the language of generators and relations. A very valuable tool is the transformation to the string's rest frame, since a substantial part of the relations are solved. It is the aim of this paper to clarify the relationship between the fully covariant and the rest frame description. Both in the classical and in the quantum case, an efficient method for recovering the covariant algebra from the one in the rest frame is described. Restrictions on the quantum defining relations are obtained, which are not taken into account when one postulates correspondence for the rest frame algebra. For the part of the algebra studied up to now in explicit computations, these further restrictions alone determine the quantum algebra uniquely — in full consistency with the further restrictions found in the rest frame.

Starpkulturālās komunikācijas nozīme visaptverošas valsts aizsardzības sistēmas veidošanā

2021 ◽  
pp. 238-245
Author(s):  
Uldis Zupa ◽  
Keyword(s):  
Turning Point ◽  
Essential Element ◽  
The State ◽  
Successful Implementation ◽  
National Defense ◽  
Defense System ◽  
State And Society ◽  
State Defense ◽  
The Relationship

The implementation of the comprehensive national defense system in Latvia marks a new turning point in the relationship between the state and society – instead of being consumers of the security and defense provided by the state, every inhabitant of Latvia must become an active contributor to the natio-nal defense system. Thus, the society’s willingness to defend the state becomes an essential element in the successful implementation of the comprehensive state defense system. This article analyzes the different views of Latvian and Russian-speaking population on issues that affect the willingness to defend the state, as well as evaluates the role of intercultural communication for informing public and increasing the involvement in the comprehensive national defense system.

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