Production and Sales’ Volume Planning Based on Marginal Data Analysis

10.12737/7813 ◽  
2015 ◽  
Vol 3 (1) ◽  
pp. 51-56
Author(s):  
Аверина ◽  
Tatyana Averina
Keyword(s):  
Economic Theory ◽  
Regression Analysis ◽  
Marginal Cost ◽  
Comparison Method ◽  
Cost Comparison ◽  
Sales Volume ◽  
Marginal Revenue ◽  
Marginal Data ◽  
The Cost ◽  
Optimum Volume

Logical and convenient methods of economic theory often remain unclaimed in the area of management accounting and analysis. For example an obstacle to the use of marginal revenue and marginal cost comparison method may be difficulties associated with the assembly of these indicators’ equations. This paper contains an example of using regression analysis for separation the cost related to constant and variable components, for assembly of marginal data equations in order to determine the optimum volume of output.

scholarly journals The Effects of Electricity Sources on the Cost of Electricity in Panama

2021 ◽  
Vol 9 (1) ◽  
pp. p64
Author(s):  
Alfredo De La Guardia ◽  
Kemo Badiane
Keyword(s):  
Regression Analysis ◽  
Marginal Cost ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Central American ◽  
Electricity Production ◽  
Hydroelectric Power ◽  
Electricity Prices ◽  
Cost Of Electricity ◽  
The Cost

The purpose of this study is to identify which electricity production sources have a significant effect on the marginal cost of electricity in Panama. Panama, like most Central American countries, relies on hydroelectric power, thermoelectric power and electricity purchases. We only collected secondary data provided by the official entities in order to ensure that the numbers used for the study were consistent. Linear regression analysis was used to find the model that describes the behavior of the marginal cost more accurately. The findings of the study confirm the need for less oil-dependent electricity production alternatives in order to achieve lower electricity prices in Panama.

THE INFLUENCE OF PROMOTIONAL COST AGAINTS SALES VOLUME PRODUCT BATIK JAMBI SELARAS PINANG MASAK IN JAMBI CITY

2018 ◽  
Vol 1 (2) ◽  
pp. 52-55
Author(s):  
MUHAMMAD IHSAN ◽  
ADE PERDANA SIREGAR
Keyword(s):  
Regression Analysis ◽  
Variable Cost ◽  
Sales Volume ◽  
Test Results ◽  
Sales Promotions ◽  
Independent Variables ◽  
Personnel Costs ◽  
Volume Product ◽  
The Cost ◽  
Analytical Tools

The purpose of this study are: (1) Identify the influence between the promotional cost against sales volume products batik local craft. (2) Identify the variable costs of the dominant promotion affects the sales volumes of local handicraft products batik. Analytical tools used in this research is to test assumptions, multiple regression analysis, T test and F test. The location of the research on Selaras Pinang Masak on JL. KH. Jakfar RT. 01 Mudung Laut, Peelayangan in Jambi City. Based on the test results proved that partially variable cost of sales promotions and personnel costs selling that can provide significant effects against the volume of sales of products batik on Selaras Pinang Masak in Jambi City, while variable costs of advertising and the cost of publicity does not influence significantly to sales volumes of products batik on Selaras Pinang Masak in Jambi City. Based on the results of the calculations found that the variable cost of sales promotions and personnel costs selling that has significant influence against the volume of sales of products batik on Saanggar Selaras Pinang Masak in Jambi City, in the study the independent variables that influence the dependent variable was dominant against the cost of sales promotions

A Unit Cost Comparison Methodology for Turbofan Engines

2007 ◽  
Author(s):  
Olivia Arago ◽  
Stefan Bretschneider ◽  
Stephan Staudacher
Keyword(s):  
Life Cycle ◽  
Life Cycle Cost ◽  
Product Life Cycle ◽  
Unit Cost ◽  
Comparison Method ◽  
Cost Comparison ◽  
Turbofan Engine ◽  
Turbofan Engines ◽  
Detailed Assessment ◽  
The Cost

The comparison of possible turbofan engine architectures is a vital task during the preliminary design phase of such new products. Already at this point of the product life cycle the architectural decisions which are based on a minimum of product information define a major part of the product life cycle cost. For turbofan engines unit cost is a major part of the life cycle cost. It is not sensible to thrive for a detailed cost assessment in such an early design phase, since neither the required information nor the required time would be available for such an exercise. Hence a cost comparison method is required which produces results of adequate accuracy and detail based on a less complex estimation methodology. The cost comparison methodology proposed in this paper is based on the requirements and methods of a detailed cost assessment. The required information and a possible method for a detailed assessment have been analyzed. In a second step a simplification of the detailed assessment has been derived. This simplified approach uses a minimized set of product data and relies on the similarity of product parts and sub-structures. It turns out that intense thoughts regarding the suitable structuring of the end product turbofan engine have been necessary to derive the method. The uncertainties of such an assessment and its limitations have been verified against a subset of parts of a modern aero engine. It is of importance to notice that the method is also based on the assumption that key parameters of the supply chain and the manufacturing and assembly of the Original Equipment Manufacturer (OEM) are constant. On one hand this restricts the method to a cost comparison method between architectures. The cost comparison methodology not only applies to engines which are manufactured using existing materials and manufacturing methods, but the estimation of the required data for the use of new materials and manufacturing methods still requires detailed analysis since the product structure and the detailed design may change significantly.

What is an institution?

2005 ◽  
Vol 1 (1) ◽  
pp. 1-22 ◽  
Author(s):  
JOHN R. SEARLE
Keyword(s):  
Economic Theory ◽  
Subject Matter ◽  
Natural Science ◽  
Marginal Cost ◽  
Marginal Revenue ◽  
Scientific Theories ◽  
The Subject ◽  
Tone Of Voice ◽  
As If ◽  
The Way

When I was an undergraduate in Oxford, we were taught economics almost as though it were a natural science. The subject matter of economics might be different from physics, but only in the way that the subject matter of chemistry or biology is different from physics. The actual results were presented to us as if they were scientific theories. So, when we learned that savings equals investment, it was taught in the same tone of voice as one teaches that force equals mass times acceleration. And we learned that rational entrepreneurs sell where marginal cost equals marginal revenue in the way that we once learned that bodies attract in a way that is directly proportional to the product of their mass and inversely proportional to the square of the distance between them. At no point was it ever suggested that the reality described by economic theory was dependent on human beliefs and other attitudes in a way that was totally unlike the reality described by physics or chemistry.

REKAYASA NILAI HARGA PEMBUATAN TERHADAP EFEKTIFITAS PENGGUNAAN BAHAN PADA PEMBANGUNAN PERUMAHAN TIRTO PENATARAN ASRI TIPE 70/135 KECAMATAN NGLEGOK KABUPATEN BLITAR

2017 ◽  
Vol 7 (1) ◽  
pp. 43-52
Author(s):  
Mochamad Tamim Ma’ruf
Keyword(s):  
Engineering Application ◽  
Cost Savings ◽  
Comparison Method ◽  
Value Engineering ◽  
Design Work ◽  
Housing Projects ◽  
Initial Design ◽  
A Value ◽  
The Cost ◽  
Design Proposal

One-solving methods and techniques necessary to avoid inefficiencies and not economic costs as well as reduce the cost of housing construction is the method of Value Engineering. Value engineering is a method and cost control techniques to analyze a function to its value at the lowest cost alternative (most economical) without reducing the quality desired.At the writing of this study used a comparison method by comparing the initial design to the design proposal of the author. In the housing projects Upgrading Tirto Penataran Asri type 70, the application of Value Engineering conducted on the job a couple walls and roofs pair by replacing some work items with a more economical alternative but does not change the original function and high aesthetic level and still qualify safe. For that performed the step of determining a work item, the alternative stage, the analysis stage, and the stage of recommendations to get a Value Engineering application and cost savings against the wall a couple of work items and partner roof.The proposed design as compared to the initial design. Work items discussed was the work of a couple wall having analyzed obtained savings of Rp. 2,747,643.56 and the work of the roof pair obtained savings of Rp. 2,363,446.80. Thus the total overall savings gained is Rp 5,111,090.36 or savings of 0048%.

Unequal Treatment of Identical Agents in Cournot Equilibrium

1999 ◽  
Vol 89 (3) ◽  
pp. 585-604 ◽  
Author(s):  
Stephen W Salant ◽  
Greg Shaffer
Keyword(s):  
Marginal Cost ◽  
Consumer Surplus ◽  
Production Costs ◽  
Cournot Equilibrium ◽  
Unequal Treatment ◽  
Marginal Costs ◽  
Second Stage ◽  
Policy Debates ◽  
The Cost ◽  
Antitrust Regulation

Oligopoly models where prior actions by firms affect subsequent marginal costs have been useful in illuminating policy debates in areas such as antitrust regulation, environmental protection, and international competition. We discuss properties of such models when a Cournot equilibrium occurs at the second stage. Aggregate production costs strictly decline with no change in gross revenue or gross consumer surplus if the prior actions strictly increase the variance of marginal costs without changing the marginal-cost sum. Therefore, unless the cost of inducing second-stage asymmetry more than offsets this reduction in production costs, the private and social optima are asymmetric. (JEL D43, L13, L40)

The potential clinical and economic outcomes of pharmacogenetics-oriented management of warfarin therapy – a decision analysis

2004 ◽  
Vol 92 (09) ◽  
pp. 590-597 ◽  
Author(s):  
Fredric Chan ◽  
Raymond Wong ◽  
Gregory Cheng ◽  
Joyce You
Keyword(s):  
Cost Effectiveness ◽  
Major Bleeding ◽  
Marginal Cost ◽  
Warfarin Therapy ◽  
Anticoagulation Therapy ◽  
Economic Outcomes ◽  
Treatment Scheme ◽  
Increased Risk ◽  
The Cost ◽  
Anticoagulation Service

SummaryVariant cytochrome P450 (CYP) 2C9 genotypes are associated with low maintenance dose requirement of warfarin therapy and increased risk of major bleeding events. The objective of the present study was to evaluate the potential clinical and economic outcomes of using CYP2C9 genotype data to guide the management of anticoagulation therapy and to identify influential factors affecting the cost-effectiveness of this treatment scheme. A decision tree was designed to simulate, over 12 months, the clinical and economic outcomes of patients newly started on warfarin associated with two alternatives: (1) no genotyping (non-genotyped group) and (2) CYP2C9 genotyping prior to initiation of warfarin therapy (genotyped group). Nongenotyped group patients would receive standard care of an anticoagulation clinic (AC). In the genotyped group, patients with at least one variant CYP2C9 allele would receive intensified anticoagulation service. Most of the clinical probabilities were derived from literature. The direct medical costs were estimated from the Diagnosis-Related Group charges and from literature. The total number of events and the direct medical cost per 100 patient-years in the genotyped and non-genotyped groups were 9.58 and USD155,700, and, 10.48 and USD 150,500, respectively. The marginal cost per additional major bleeding averted in the genotyped group was USD 5,778. The model was sensitive to the variation of the cost and reduction of bleeding rate in the intensified anticoagulation service. In conclusion, the pharmacogenetics-oriented management of warfarin therapy is potentially more effective in preventing bleeding with a marginal cost. The cost-effectiveness of this treatment scheme depends on the relative cost and effectiveness of a pharmacogenetics-oriented intensified anticoagulation service comparing to the standard AC care.

scholarly journals ANALISIS PERANAN USAHA KECIL DAN MENENGAH TERHADAP PENYERAPAN TENAGA KERJA DI KABUPATEN KEBUMEN

2019 ◽  
Vol 18 (1) ◽  
pp. 26-35
Author(s):  
Anton Prasetyo ◽  
Miftahul Huda
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Empirical Data ◽  
Small And Medium Enterprises ◽  
Research Data ◽  
Sales Volume ◽  
Test Tool ◽  
Medium Enterprises

This research aims to analyze the factors that influence the role of Small and Medium Enterprises (SMEs) on employment, namely capital, sales volume, type of business, length of business, and wages. Empirical data is presented to prove that the role of small and medium enterprises on employment is influenced by capital, sales volume, type of business, length of business, and wages. Multiple regression analysis through the SPSS program was used as a research test tool. The research data was obtained from SMEs businesses, Central Bureau of Statistics and the SMEs Office to test scientifically whether capital, sales volume, type of business, duration of business, and wages affect employment. Research results show that the duration of the business influences the absorption of labor while capital, sales volume, type of business, and wages do not affect employment. Keywords: SMEs, capital, sales volume, type of business, length of business, wages

scholarly journals ANALYSIS OF COST OF SALES AND SALES ON NET INCOME

2021 ◽  
Vol 9 (1) ◽  
pp. 133
Author(s):  
Muchamad Pahmi Ramdhani
Keyword(s):  
Regression Analysis ◽  
Literature Review ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Net Income ◽  
Test Analysis ◽  
Retail Trading ◽  
The Cost

This study aims to analyze The cost of sales and sales of net income in retail trading companies listed on the Bursa Efek Indonesia. The population and sample in this study are the financial statements of 12 retail trading companies listed on the Bursa Efek Indonesia for the period 2016-2018. This research technique uses classic assumption test, multiple linear regression analysis, hypothesis test and determination coefficient test. The collection technique uses the documentation and literature review methods. And after the data was collected, the test analysis in this study was carried out with the help of IBM SPSS 26 for Windows. Based on the results of the F test that The cost of sales and sold together has a simultaneous effect on net income in 12 retail trading sub-sector trading companies listed on the Bursa Efek Indonesia.

scholarly journals MODELLING MAINTENANCE COSTS OF BUILDINGS UNDER WARRANTY

2004 ◽  
Vol 10 (1) ◽  
pp. 22-25
Author(s):  
Romualdas Ginevičius ◽  
Algirdas Andruškevičius
Keyword(s):  
Regression Analysis ◽  
Building Construction ◽  
Total Effect ◽  
Direct Impact ◽  
Maintenance Costs ◽  
Building Maintenance ◽  
The Cost

An essential link in building construction is maintenance under warranty. It is hardly possible to predict now how the cost and time of building construction will affect maintenance costs and alternations during this period. A correlation regression analysis has shown that the higher is the cost of the project, the higher the expenses, while the longer the time of the contract, the lower the costs. The total effect of the size and time of the project on the maintenance costs is positive implying that the higher they are, the greater are the expenses. Expenses under warranty spread parabolically, i. e. they are the highest at the beginning and at the end of the considered period and the lowest in the middle of the time. The cost and duration of a building contract has no direct impact on the distribution of building maintenance costs during the period under warranty.

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