Role of APQP and PPAP in Supply Chain Management

Paradigm ◽  
2005 ◽  
Vol 9 (2) ◽  
pp. 86-95
Author(s):  
V.K. Khanna
Keyword(s):  
Supply Chain ◽  
Quality Management System ◽  
Raw Materials ◽  
Cost Effective ◽  
Production Costs ◽  
Goods And Services ◽  
Use Of Resources ◽  
Effective Manner ◽  
Challenges And Opportunities ◽  
The Cost

Waves of liberalization are sweeping all over the world breaking political barriers, integrating world capital and financial markets, opening up international trade and freeing import of technology or raw materials from licenses. New challenges and opportunities have been thrown up. The new economic scenario has also brought in risks of increased competition. As the customer is supreme, only those enterprises are going to be successful, which are able to provide goods and services to the customer in a timely cost-effective manner and also provide quality, which not only satisfies him but delights him. This means that the enterprise has to manage its operations in such a way that the production costs and delivery costs are kept to the minimum and margins are optimized. Simultaneously, it has to build a culture of quality and productivity because without that it is just not possible to survive. Finally, to stay always one step ahead of the competition, there has to be an element of creativity. Advance Product Quality Planning and Production Part Approval Process help the organization to be creative and innovative in approach in addressing all customers' related issues. Both these tools are very important while implementing quality management system requirements pertaining to ISO/TS 16949:2002. These tools are generic in nature and can help any type of industry. Effective implementation of PPAP will help the supply chain to improve the quality of the product, reduce the cost by optimal use of resources and maintain on time delivery at competitive cost.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

Perhitungan Harga Pokok Produksi (Cost) Hasil Produk Inovatif UMKM Desa Kemuning Ngargoyoso Jawa Tengah

2021 ◽  
Vol 2 (2) ◽  
pp. 89-96
Author(s):  
Lailah Fujianti ◽  
Shinta Budi Astuti ◽  
Rizki Ramadhan Putra Yasa
Keyword(s):  
Local Government ◽  
Raw Materials ◽  
Production Costs ◽  
The South ◽  
The West ◽  
The North ◽  
Central Java ◽  
Innovative Products ◽  
The Cost ◽  
Central Java Province

Abstrak   Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Tengah. Secara geografis batas Desa Kemuning  sebelah barat berbatasan dengan Desa Ngargoyoso, sebelah timur berbatasan dengan Desa Segoro Gunung, sebelah Utara  berbatasan Kecamatan Jenawi dan sebelah selatan berbatasan Desa Girimulyo. Desa ini memiliki Misi yang ingin diwujudkan  yaitu Desa Wisata. Pemerintah setempat  memberikan pelatihan untuk membuat produk inovatif guna melengkapi kebutuhan sebagai desa wisata kepada pelaku UMKM dan Penrajin. Produk Inovatif tersebut akan dijual kepada pengunjung wisata sebagai oleh-oleh. Akan tetapi pelaku UMKM dan Penrajin memiliki kelemahan pembukuan usaha terlebih lagi dalam penetuan biaya produksi produk inovatif. Mereka hanya memperhitungkan biaya bahan baku sebagai komponen biaya produksi.   Tim pengabdian FEB Universitas melaksanakan pengabdian  untuk memberikan materi mengenai konsep perhitungan biaya produksi yang dilakukan dengan interaktif.     Kata Kunci: Desa Kemuning, Harga Pokok Poduksi, Smart Village   Abstract:  Kemuning Villages is one of the villages located in Ngargoyoso district, Karanganyar Regency, Central Java Province. Geographically, Kemuning Village is bordered to the west by Ngargoyoso Village, to the east by Segoro Gunung Village, to the north by Jenawi District and to the south by Girimulyo Village. Kemuning village has a mission to be realized, namely the Tourism Village. The local government provides training to make innovative products to complement the needs of a tourism village for MSMEs and craftsmen. These innovative products will be sold to tourist visitors as souvenirs. However, SMEs and craftsmen have weaknesses in business bookkeeping, especially in determining the cost of producing innovative products. They only take into account the cost of raw materials as a component of production costs. The Team from FEB University Pancasila carried out the service to provide material on the concept of calculating production costs which was carried out interactively.     Keywords: Desa Kemuning, Cost of Good Sold, Smart Village

scholarly journals Nigerian Foreign Policy in a Globalising World: The Imperative of a Paradigm Shift

2015 ◽  
Vol 1 (1) ◽  
pp. 55 ◽  
Author(s):  
EJITU N. OTA ◽  
Chinyere S. Ecoma
Keyword(s):  
Foreign Policy ◽  
International Relations ◽  
Paradigm Shift ◽  
Raw Materials ◽  
Major Objective ◽  
Goods And Services ◽  
Challenges And Opportunities ◽  
Developed World ◽  
Globalising World ◽  
East West

The end of East-West hostilities in 1991 brought to the fore of international relations, some issues that had hitherto either been ignored or trivialised. One of these is the phenomenon commonly referred to as globalisation, which is more or less a euphemism for westernisation. Like colonisation, globalisation is propelled not by any moral considerations or an abstract concept of humanitarianism, but by the more economic exigencies of finding reliable markets for the industrial goods and services of the developed world as well as ready sources of raw materials for the industries of the world’s major economic powers. For developing countries like Nigeria, where political leadership influences not only domestic policies but foreign policy as well, there is a compelling need to embrace the globalisation with cautious optimism. For one thing, globalisation is a powerful force for growth and development. For another, it is a process that presents both challenges and opportunities. Such opportunities, however, must be exploited against the background of a dynamic foreign policy that sees the welfare of Nigerians as its major objective.

Solar Concentrating Systems Using Small Mirror Arrays

2009 ◽  
Vol 132 (1) ◽  
Author(s):  
Joachim Göttsche ◽  
Bernhard Hoffschmidt ◽  
Stefan Schmitz ◽  
Markus Sauerborn ◽  
Reiner Buck ◽  
...  
Keyword(s):  
Power Plants ◽  
Raw Materials ◽  
Large Fraction ◽  
Steel Structure ◽  
Steel Structures ◽  
Cost Effective ◽  
Wind Loads ◽  
Drive Systems ◽  
Mirror Area ◽  
The Cost

The cost of solar tower power plants is dominated by the heliostat field making up roughly 50% of investment costs. Classical heliostat design is dominated by mirrors brought into position by steel structures and drives that guarantee high accuracies under wind loads and thermal stress situations. A large fraction of costs is caused by the stiffness requirements of the steel structure, typically resulting in ∼20 kg/m2 steel per mirror area. The typical cost figure of heliostats (figure mentioned by Solucar at Solar Paces Conference, Seville, 2006) is currently in the area of 150 €/m2 caused by the increasing price of the necessary raw materials. An interesting option to reduce costs lies in a heliostat design where all moving parts are protected from wind loads. In this way, drives and mechanical layout may be kept less robust, thereby reducing material input and costs. In order to keep the heliostat at an appropriate size, small mirrors (around 10×10 cm2) have to be used, which are placed in a box with a transparent cover. Innovative drive systems are developed in order to obtain a cost-effective design. A 0.5×0.5 m2 demonstration unit will be constructed. Tests of the unit are carried out with a high-precision artificial sun unit that imitates the sun’s path with an accuracy of less than 0.5 mrad and creates a beam of parallel light with a divergence of less than 4 mrad.

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

scholarly journals Convective Drying at Fish Chips Technology

2020 ◽  
Author(s):  
Vyacheslav Pokholchenko ◽  
Aleksandra Smirnova ◽  
Yana Glukhikh
Keyword(s):  
Raw Materials ◽  
Cost Effective ◽  
Heat Pumps ◽  
Production Costs ◽  
Convective Drying ◽  
Fish Processing ◽  
Resource Saving ◽  
Technological Processes ◽  
Modes Of Processing ◽  
Minced Fish

The article presents the overview of the main technological processes in fish structured products dehydration. The rational modes of the technological process of minced fish raw materials with various initial moisture and fat content heat treatment are determined. One of the main tasks of the fish processing industry development which allows increasing the profitability of products and their quality is improving technological processes. The scientifically substantiated choice of resource and energy-saving modes of processing food materials is highly important in this case. It will reduce not only production costs but also emissions of harmful substances into the environment and increase the efficiency of using equipment. It must be taken into consideration that the optimization of dehydration technological processes without identifying their patterns is extremely difficult. Increasing efficiency and controlling technological processes makes sense only on the basis of patterns. The effectiveness of the hydrobionts processing determines the quality and cost of finished products manufacturing while fish processing enterprises working. The development and implementation of highly efficient technologies with the use of resource-saving technical systems, for example, using heat pumps, makes it possible to produce cost-effective high-quality products.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

scholarly journals Malaysia Private Entity Reporting Standard (MPERS) adoption for SMEs: Insights from Accounting Practitioners in Malaysia

2020 ◽  
Vol 10 (2) ◽  
pp. 104
Author(s):  
Nurul Nazlia Jamil ◽  
Nathasa Mazna Ramli ◽  
Ainulashikin Marzuki ◽  
Nurul Nadiah Ahmad
Keyword(s):  
Small And Medium Enterprises ◽  
Cost Effective ◽  
Business Environment ◽  
Reporting Standard ◽  
Effective Manner ◽  
Accounting Practitioners ◽  
Inherent Problem ◽  
Private Entity ◽  
Medium Enterprises ◽  
The Cost

Small and medium enterprises (SMEs) have very significant contribution to economic growth of the countries as more than 95% of companies worldwide and employment are represented by the SMEs industries. Therefore, in increasing the harmonization of reporting standard of SMEs, Malaysia is moving aggressively towards the efforts by introducing the Malaysian Private Entity Reporting Standard (MPERS) for SMEs starting from 1st January 2016 onwards. MPERS is seen to bring opportunities to the business as it is adoption of international standard that has been designed to fits the local needs and the customization to the Malaysian business environment could ensure comparability of the locals with the international business. Hence, this research attempt to 1) examine the perceptions of accounting practitioners on MPERS implementation and 2) identify the problems encountered in applying MPERS in SMEs. This study provides pioneering evidence on the problems of the practitioners encountered when applying the MPERS through the 176 questionnaires survey that have been distributed to the accounting practitioners that involve with MPERS implementation for SMEs in Malaysia. The insights and perceptions obtained highlighting new dimensions to the inherent problem such as issues of consistency and guidance in applying the MPERS with the cost-effective manner. Thus, the issues of differences in judgements among the practitioners become a phenomenon in relation to the application of MPERS for SMEs. The findings of this study are of interest to standard setters and SMEs stakeholders in Malaysia and other countries.

scholarly journals Replacement and Maintenance Decision Analysis for Hydraulic Machinery Facilities at Reservoirs under Imperfect Maintenance

Energies ◽  
2020 ◽  
Vol 13 (10) ◽  
pp. 2507
Author(s):  
Sou-Sen Leu ◽  
Tao-Ming Ying
Keyword(s):  
Cost Effective ◽  
Maintenance Cost ◽  
Imperfect Maintenance ◽  
Term Operation ◽  
Engineering Economics ◽  
Hydraulic Machinery ◽  
Effective Manner ◽  
The Cost ◽  
Replacement Time

After the long-term operation of reservoir facilities, they will become nonoperational due to the material deterioration and the performance degradation. One of crucial decisions is to determine the maintenance or replacement of the facilities in a cost-effective manner. Conventional replacement models seldom consider the maintenance effect. The facilities after maintenance are generally not as good as new, but are relatively restored. The target of this study is to establish a replacement decision model of the reservoir facilities under imperfect maintenance. By combining the theories of reliability analysis, imperfect maintenance, and engineering economics, the best timing of replacement that achieves cost-effectiveness is analyzed and proposed. Lastly, based on the design of experiments (DOE) and simulation, the regression curve chart for the economical replacement decision is established. Once the failure rate, the age of recovery after maintenance, and the ratio of maintenance cost to replacement cost are estimated based on historical data, the cost-effective replacement time of hydraulic machinery facilities will be efficiently determined.

scholarly journals Utilisation of digital central supplier database in enabling electronic procurement in the Limpopo provincial departments

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Zwelibanzi Mpehle ◽  
Robert M. Mudogwa
Keyword(s):  
Service Providers ◽  
Cost Effective ◽  
Research Approach ◽  
Successful Implementation ◽  
Playing Field ◽  
Goods And Services ◽  
Electronic Procurement ◽  
Effective Manner ◽  
Compliance Requirements ◽  
Procurement System

Background: The establishment of a digital central supplier database (CSD) in the Limpopo provincial departments was envisaged not only to eliminate the duplication of service provider compliance requirements during procurement processes and payment processing but also to level the playing field amongst service providers so that small and upcoming businesses can have equal competitive bidding opportunities like any other business. This therefore meant that the CSD was to ensure that all registered suppliers have an equal and fair prospect of providing goods and services to government, and that acquiring of goods and services is done in a cost-effective manner. However, the Limpopo provincial departments are persistently underspending their allocated budgets at the end of each financial year.Aim: The aim of this study was to assess whether CSD as an electronic procurement (e-procurement) system adopted by the provincial departments in Limpopo is efficient and cost-effective in enhancing the provisioning of goods and services.Setting: The study focused on the Limpopo provincial departments, South Africa.Methods: The study used a qualitative research approach to assess the use of CSD in enabling e-procurement processes. Purposive sampling was employed to sample 14 participants from 12 provincial departments.Results: The outcome revealed that the technological innovation of centralising the suppliers’ records on the CSD increased transparency and accountability in the process of selecting suppliers who qualify to do business with government, and the system has the potential, if rightly used, to eliminate corrupt activities such as favouritism and collusion.Conclusion: The article concludes that the successful implementation of CSD by provincial departments and public entities may, amongst other things, improve supply chain management performance, particularly in the selection of suppliers, and may also promote economic development of small, medium and micro-enterprises.

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