A Probabilistic Approach to the Determination of the Optimum Cutting Conditions

1972 ◽  
Vol 94 (4) ◽  
pp. 1099-1107 ◽  
Author(s):  
K. Iwata ◽  
Y. Murotsu ◽  
T. Iwatsubo ◽  
S. Fujii

An analytical method applying a chance-constrained programming concept is proposed to determine the optimum cutting conditions considering the probabilistic nature of the objective function and constraints. The proposed analytical method is illustrated through an application to an example. It is shown that the optimum cutting conditions are significantly affected by the probabilistic nature of coefficients in the constraints. The effect of the uncertainty of the predicted tool life in the production cost function on the optimum cutting conditions is also considered. The study further investigates the effects of the cost-time parameter and allowable maximum force on the optimum conditions and the resulting production cost.

1977 ◽  
Vol 99 (1) ◽  
pp. 210-217 ◽  
Author(s):  
K. Iwata ◽  
Y. Murotsu ◽  
F. Oba

This paper deals with the problem of optimizing the number of passes required together with the cutting speed, the feed, and the depth of cut at each pass for a given total depth of cut to be removed from a workpiece, considering both the probabilistic nature of the objective function and the constraints in the machining processes. Applying the concept of dynamic programming and stochastic programming, the problem is formulated in an analytically tractable form and a new algorithm is developed for determining the optimum value of the cutting speed, feed, depth of cut, and number of passes, simultaneously. For illustration, a typical example is solved to obtain the cost-minimizing cutting conditions in a turning operation, and the effect on the optimum cutting conditions of the various factors such as total depth of cut, uncertainty of the tool life, and constraints are discussed.


1972 ◽  
Vol 38 (450) ◽  
pp. 572-579
Author(s):  
Kazuaki IWATA ◽  
Yoshisada MUROTSU ◽  
Takuzo IWATSUBO ◽  
Fuminori ^|^Ocirc;BA ◽  
Hironao TAKEMORI

1975 ◽  
Vol 41 (484) ◽  
pp. 420-425
Author(s):  
Kazuaki IWATA ◽  
Yoshisada MUROTSU ◽  
Fuminori OHBA ◽  
Takuzo IWATSUBO ◽  
Hironao TAKEMORI

2019 ◽  
pp. 13-18
Author(s):  
Nadiia HRYSHCHUK

The article investigates financial stability as a qualitative characteristic of functioning of agricultural enterprises in modern conditions, the analysis of indicators of financial stability of the enterprise and determination of its type, as well as the effectiveness of forecasting the financial stability of agricultural enterprises. A number of measures is proposed, which is to reduce the cost of production (cost-saving strategy), which will allow agribusinesses to increase competitiveness in the market due to the introduction of new technology, technologies, more rational the use of both material and labor resources, reducing the proportion of fixed costs in the cost of production, in proportion to the increase in profits and competitive development of agricultural enterprises. The basic condition for ensuring the financial stability of the company is the formation of sufficient amounts of funds that enable them to fully fulfill their obligations to the budget, pay employees, creditors, suppliers.


POROS ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Sobron Yamin Lubis

Determination of optimum cutting speed in the lathe process should be considered in order to produce minimal machining costs and maximum production. Research The determination of optimum cutting speed was done to investigate the effect of cutting speed when cutting AISI 4140 steel against cost and production obtained. This study was conducted experimentally using lathe and theoretical calculations to determine machining costs and the amount of production produced. The lathe process is carried out using carbide cutting tools for cutting of AISI 4140 steel metal. In this machining the data obtained is the cutting time of the machining process tail loading process then the data is incorporated into the equation together with the cutting force, the cost of the cutting tools, the workpiece, the cost labourers. Then from the calculation results obtained by graph machining cost and production amount. Based on the graph, it is observed minimal machining cost and maximum production amount to know the optimum cutting point. The results obtained .The increase in cutting rate gives effect to the increase of production quantity, while for calculation of machining cost has decreased. Machining time has a significant effect on the change of production quantity and machining cost. The optimal cutting speed (Vcopt) is 269 m / min.


2020 ◽  
Vol 9 (2) ◽  
pp. 96
Author(s):  
Ach Baihaki ◽  
Hanafi Hanafi

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to determine the BEP of Maduranesse tobacco by using an activity-based costing method (ABC). The present research is qualitative research with a descriptive approach by using primary based on the expenditure of factors of production by farmers. The result pointed out the expenditure until harvest is equivalent to the cost from harvest to sold out, so by using ABC, production cost that is a baseline to determine BEP will be decreased by efficiency in cost, eliminating several activities, and timing to plant before dry seasons.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan untuk mengetahui Harga BEP komoditas tembakau Madura berdasarkan activity based costing (ABC). Jenis penelitian adalah penelitian kualitatif dengan pendekatan deskriptif dengan menggunakan data primer berdasarkan pengorbanan faktor produksi yang dimiliki petani. Hasil penelitian menunjukkan biaya yang dikorbankan petani sampai siap panen bahwa biaya sampai panen dilakukan itu hampir sama dengan biaya mulai panen hingga pasca panen, sehingga dengan menggunaka ABC, biaya produksi yang menjadi dasar penentuan BEP bisa ditekan dengan melakukan efisiensi biaya, menghilangkan beberapa aktivitas, dan waktu penanaman pada saat menjelang musim kemarau.</em></p>


2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Maissy P. Sandiri ◽  
Ventje Ilat ◽  
Sherly Pinatik

Inventory is very important for the survival of the company, the company must be able to estimate the amount of inventory it supplies. This study aims to determine evaluation the application of drug inventory accounting for the determination of cost of goods sold at PT. Cempaka Indah Murni Manado which is engaged in the distribution of medicines. The application of drug inventory accounting conducted by PT. Cempaka Indah Murni Manado is suitable but the company does not recognize incoming transfers because the products sold at PT. Cempaka Indah Murni Manado was sent from the head office in Surabaya. The results of the research on the stock accounting report for inventory from January to December most of the items there are differences in selling price and incoming transfers every month. The analytical method used in this study is a qualitative descriptive method and conclusions are drawn from the recording its merchandise inventory is a computerized perpetual method, while for the method of determining the cost of inventory using the FIFO (First In First Out) method.


Author(s):  
Sukanta Sukanta

In determining the cost of production and sales of a product unit is often faced with problems in making decisions. Determination of the cost of the production unit can be done more quickly and there is a standardized calculation method correctly and correctly. The purpose of this research is to determine and calculate the cost of production per unit of product in a certain amount based on the imposition of production costs. Imposing production costs. The production cost calculation is determined on these production cost components, both by direct and indirect costing in accordance with the organizational structure approach of the company concerned. The result of the research shows that the calculation of the unit cost for the Inner tube product based on the current experience and knowledge of the company is Rp. 15,200 per unit, while the results of research using the distribution method of the production unit cost of Rp. 13,045 per unit. Thus, there is a difference in the unit cost of the product that is 20% cheaper than it is currently in the company


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