scholarly journals The Quality Costs Assessment in the Aspect of Value Added Chain

2016 ◽  
Vol 20 (2) ◽  
pp. 119 ◽  
Author(s):  
Asta Daunoriene ◽  
Egle Katiliute

<p><strong>Purpose:</strong> The main purpose of this paper is to focus on the quality costs influence direction and intensity on the added value in the aspect of value chain.</p><p><strong>Methodology/Approach:</strong> The article is based on a nomothetic point of view that includes three modules: conceptual, hypothetical – deductive and inductive methods. To formulate theoretical aspects of quality costs evaluation, comparative and chronological analysis of scientific literature is used. Empirical results of the research are obtained by applying method of expert evaluation.</p><p><strong>Findings:</strong> During expert evaluation procedure is identified and selected significant quality costs elements. It is a useful tool to identify quality costs thought value chain processes. Created model of quality costs assessment in the aspect of value added chain is based on identification and classification of quality costs elements and allows to measure and to evaluate influence of quality costs,<br />its direction and intensity on the added value.</p><p><strong>Research Limitation/implication:</strong> The formulated model of quality costs assessment in the aspect of value added chain is assigned to the models that “are oriented towards the situation”, i.e. diverted towards organizational analyses.</p><p><strong>Originality/Value of paper:</strong> The paper complements the gap between theoretical and practical framework of determining influence of quality costs on added value and proves importance of the assessment of quality costs elements in the aspect of added value chain.</p>

2020 ◽  
pp. 65-75
Author(s):  
S. N. Smirnov

The author considers the problems of typification of society. Some concepts of typification of social stratification models in different countries formulated and justified in historical and legal, historical, sociological, and economic scientific literature are reviewed. The circumstances that make it difficult to formulate universal concepts designed for application in the complex of social Sciences are identified. These circumstances include insufficient consideration of legal factors, including the position of the legislator, the specifics of the corporate legal status, and the characteristics of the mechanism for changing individual legal status. The author offers a variant of classification of society types from the point of view of legal registration of their structure. The possibility of distinguishing types such as consolidated companies and segmented companies is justified.


2019 ◽  
Vol 60 (3) ◽  
pp. 14-18
Author(s):  
Heinz-J. Bontrup

In practice, it is always amazing to observe that companies do not have sufficient personnel planning. However, it is also just as astonishing that the working human being in the value-added work-sharing process still does not receive the acknowledgment that is actually due to him as the only new value-adding factor in connection with nature. In contrast,the capital endowed by the dominant bourgeois economy is merely a derivative factor of production, and the neoclassical marginal productivity theory completely bypasses economic reality. However, it is also a fact that the added value created by humans in production must always first be realized on the market. However, the risks that arise here do not necessarily affect only the owners of the capital but also the employees. They are general business risks and not just business risks.All of this is worked out in the first chapter of the article and made calculable and verifiable in the second chapter. On the basis of business-related (derived) added value, these include various key personnel policy indicators that reveal valuebased labor intensity and labor productivity as well as the distribution of added value in the wage and value added quota. In the third chapter of the article (Part 2 (4/2019)), the conditions for a labor demand (recruitment), but also for redundancies in a market-capitalist enterprise, and their influence are shown. This shows that the personnel plan is dependent on the sales, production and investment plan of a company and is also determined by political and legal measures. Annoying in the use of personnel is from the point of view of capital, the economically indeterminate employment contract. The fourth chapter deals with the determination of the quantitative and qualitative human resources needs. Here, special emphasis is placed on a practically never performed gross-net-bill as well as on a calculation of the gross and net working volume. Important in this context are dynamic input-output establishment plans. The final fifth chapter then deals with strategic personnel adjustments in corporate crisis situations to avoid possible redundancies.


Author(s):  
Sorta Grace Pardede ◽  
Yosef Manik

Penelitian ini bertujuan untuk menyusun strategi yang tepat dalam peningkatan nilai tambah andaliman (Zantoxylum Acanthopodium) di Kabupaten Toba Samosir yang mempengaruhi ekonomi pemangku kepentingan. Langkah-langkah yang dilakukan ialah: i) pengumpulan informasi produksi disentra penghasil andaliman yaitu Kecamatan Habinsaran, Bor-bor, Nassau, Lumban Julu, Ajibata, dan Silaen, ii) identifikasi/analisis model rantai pasok iii) menganalisis peran/pengaruh serta pemetaan para pemangku kepentingan iv) analisis nilai tambah setiap mata rantai pada rantai pasokan. Terdapat dua jenis metode yang diaplikasikan dan termasuk dalam deskriptif-eksploratif. Pertama, metode kualitatif mencakup studi literatur dalam memperoleh data/acuan pengerjaan, observasi, wawancara dengan pelaku rantai nilai dan pemerintahan. Kedua, metode kuantitatif dengan perhitungan Hayami untuk mengetahui nilai tambah andaliman. Fakta menunjukkan luas lahan produktif pertanian andaliman ± 62,9 Ha dengan kapasitas produksi sebesar ± 417,2 ton/tahun. Terdapat dua model rantai pasokan yaitu andaliman segar dan olahannya. Kemudian pemetaan rantai nilai dilakukan untuk mengetahui nilai R/C dari margin setiap node rantai pasokan. Saat harga andaliman netral hingga tinggi rentang nilai R/C antara 1,08 hingga 1,73 yang menandakan setiap aktor akan untung. Namun apabila harga andaliman rendah nilai R/C antara 0,85 hingga 1,9 dengan keadaan tersebut ada aktor yang sangat dirugikan atau diuntungkan. Hasil terkait peta rantai nilai mengungkapkan rekayasa nilai andaliman belum optimal terbukti dari produk yang dihasilkan rantai pasokan masih jauh dibawah nilai potensial yang mungkin. Analisis SWOT memberi informasi peluang dan tantangan mengembangkan rantai pasok demi meningkatkan nilai produk andaliman. Akhir penelitian ini ialah rekomendasi strategi peningkatan nilai tambah diantaranya, menambah diversifikasi produk, membuat sentra khusus pengolahan andaliman, dll.   This study aims to develop appropriate strategies for increasing the added value of andaliman (Zantoxylum Acanthopodium) in Toba Samosir Regency which affects the economy of stakeholders. The steps taken are: i) gathering information on production of andaliman producing centers namely Habinsaran, Bor-bor, Nassau, Lumban Julu, Ajibata, and Silaen Districts, ii) identification / analysis of supply chain models iii) analyzing the role / influence and mapping of the parties stakeholder iv) value added analysis of each link in the supply chain. There are two types of methods applied and included in the descriptive-exploratory method. First, the qualitative method includes the study of literature in obtaining work data / references, observations, interviews with value chain actors and government. Second, the quantitative method with Hayami's calculation to find out the added value of andaliman. Facts show that the area of productive land of andaliman is ± 62.9 hectares with a production capacity of ± 417.2 tons / year. There are two supply chain models, namely fresh and processed andaliman. Then the value chain mapping is done to find out the R / C value from the margins of each supply chain node. When the reliable price is neutral to high, the R / C value range is between 1.08 and 1.73, which indicates that each actor will profit. However, if the reliable price is low, the R / C value is between 0.85 to 1.9 with this condition, there are actors who are greatly disadvantaged or disadvantaged. The results related to the value chain map revealed that optimal value engineering has not been proven to be optimal from the products produced by the supply chain are far below the potential potential value. SWOT analysis provides information on opportunities and challenges of developing supply chains to increase the value of andaliman products. The end of this research is a recommendation to increase added value strategies, including increasing product diversification, creating special centers for andaliman processing, etc. 


Author(s):  
P.G. Ataev

The development of agglomerations is connected with the solution of issues of the allocation of territorial zones and ensuring their transport accessibility. The goal of the article is to determine the place of suburban-urban railway transport in the system of urban passenger transport from the point of view of geography. The object of the study was off-street transport of agglomerations. In the framework of the work, the following tasks were solved: a classification of public transport was carried out, factors determining the possibility of using various types of transport were identified and their ranking was performed. The analysis of modern scientific literature and normative acts has revealed contradictions between the concept of “off-street” adopted in the legislation and the established tradition of applying this term to railway transport. The following factors of the efficiency of off-street transport were identified: increasing the speed of correspondence, ensuring the coherence of other modes of transport, servicing the entire territory of the agglomeration.


Author(s):  
Robert A. Schultz

Besides being of interest in its own right, the question of the value of information technology (IT) has ethical implications, primarily for policymakers and managers in organizations. IT professional duty and managerial duty require undertakings that have a reasonable expectation of improving the organization and its prospects. Since IT plays a complex role in providing benefits for an organization, and also since IT projects can fail in ways that have major negative impact on an organization, the valuation of IT impacts the ethical responsibilities of policymakers and managers. In the late 1980s, a number of researchers set out to quantify the value added to an organization by computerization or automation (two terms commonly used in those days). To their surprise, they found no or comparatively little value added. This result became known as the “Productivity Paradox” (Brynjollfson, 1992; Loveman, 1988; Roach, 1991). The ensuing discussion continued through the 1990s and beyond. Whatever else the discussion accomplished, it showed the complexity of questions about the value of information technology. There are cases in which IT has clearly added value to a particular organization at a particular time. It is also true that, in some cases, IT has added more than shareholder or monetary value so that from any social point of view, the result is positive. The World Wide Web is an example. The difficulty in assessing value comes when one tries to reach conclusions about the overall contribution of IT to the economy or to society. It is widely known that IT benefits are far from automatic and sometimes difficult or impossible to achieve. So, overall, do the benefits outweigh the costs? How do we go about answering this question? What are the appropriate points of view from which to determine value?1 The two main appropriate points of view are: 1. The user point of view. The user is whoever employs the technology, whether an individual, organization, or organizational department. 2. The socioeconomic point of view, which is the point of view of the society or economy, whatever promulgates overall economic policies. From the user point of view, typical questions would be as follows: • Individual: Is it worth it for me to purchase this firewall software? • Organization: Should we install ERP software companywide? What are the benefits and liabilities for the organization? Is the investment worth it? • Independent Department: Should we switch our production software to another company’s product? Again, what are the benefits and liabilities for the department? (In the background, there should be a procedure insuring that potential impacts for the rest of the organization are considered.)


2012 ◽  
Vol 2 (1) ◽  
pp. 82-94 ◽  
Author(s):  
Irena Mačerinskienė ◽  
Simona Survilaitė

The Assess Model of Intellectual Capital and a Company's Value Added CohesionNowadays intangible assets are especially important in every company and can help to increase a company's value added. The importance is so huge that many companies invest more money in intellectual capital than in material assets. Why has this happened? Scientists answer this question very quickly and easily - many companies have already been disappointed and damaged by their materials, goods, equipment, buildings, cars, machinery that cost a lot of money but do not give effective productivity. On the contrary, intellectual capital that usually costs only the salary of an employee brings significant benefits.The research purposeis to evaluate the cohesion between intellectual capital and a company's value added and to provide the model of this cohesion.The methods usedare analysis of scientific literature, GBN matrix method, expert evaluation, average comparison method, and Kendall's coefficient of concordance.Scientific aims:to reveal the cohesion between intellectual capital and a company's value added; to introduce a model of a company's value added and its intellectual capital; to demonstrate the results of expert evaluation on the model of intellectual capital and a company's value.The findingsare as follows: intellectual capital is considered as a unit of social capital, communicational capital, and psychological capital; intellectual capital has a huge influence for the growth of a company's value added; employee motivation is the most important factor either for the growth of intellectual capital or a company's value added.Conclusions:expert evaluation was performed in order to investigate the importance of intellectual capital factors for the growth of intellectual capital itself and a company's value added. Experts were taken from two areas: business environment and academic environment. It is possible that experts from other environments could answer the questions in a completely different way, and this model could be improved even more.


Author(s):  
Regina Vrischika Harnadi ◽  
I Gusti Agung Ayu Ambarawati ◽  
I Gusti Ayu Oka Suryawardani

ABSTRACT Consumer awareness on food safety and organic product consumption has open up an opportunity for producers of organic products. The Somya Pertiwi Farmer Group is one of the organic rice cultivator that has been certified by LeSos. The purpose of this study is to analyze the flow of actors, products, financial, and information, as well as the distribution of value added in the value chain of organic rice agribusiness produce by Somya Pertiwi. This research was conducted along the value chain using forward and backward approach from the focus point of the research which is the Somya Pertiwi Farmer Group. The research shows that the actors’ flow devided by main and supporting actors. The product flows from upstream to downstream shows the transformation of 43,900 kg of dried organic red rice grain become 20,852 kg of organic red rice and 76,700 kg of dry organic white rice grain become 36,432 kg of organic white rice. The flow of information moves both from upstream, downstream, as well as from supporting institutions such as the Somya Pertiwi Farmer Group, LeSos, and also the Internal Control System. The most balanced value-added distribution is in the organic red rice value chain through UD Sari Bulan Utama with 41%-46% added value at the farmer level, 20%-23% at the processing unit, 19%-22% at the wholesaler level, and 9%-19% at the reseller level. Increase in the percentage of sales at the farmer level to increase farmers’ income. Processing unit can increase organic white rice value added by increasing the retail price. Government need to establish supervision at the wholesaler and retailer level.


Author(s):  
Ma. Teresa B. Lirag

The presence of cacao industry plays a critical role in the economic development of a country. A study was conducted to determine the cost, return and added value along the value chain stages of cacao in Camarines Sur, Philippines. Sixty-eight farmers served as respondents using purposive sampling technique and interviews/key informant surveys were conducted. Results of the study showed that cacao production has high return on investment of 77.89% and 160% for the farmer and processor, respectively but a low return on investment of 13% for traders. The value added from farmer to processor is Php 590.00/kilogram, and Php 125.00/kilogram from processor to trader. Various opportunities and prospects for cacao production had been identified such as increased technical and production support from the government, presence of R & D programs, increasing trend towards wellness & healthy lifestyle, and increasing businesses offering cocoa-based products. Recommendations include improvement in access and availability of processing facilities, improvement of market information for farmers, provision of trainings to enhance capability of farmers, strengthening of farmers’ groups to increase their access to technical and financial assistance from government and provision of infrastructure support and storage facilities.


2018 ◽  
Vol 31 (2) ◽  
pp. 94
Author(s):  
Donny Puja Puspito ◽  
Kusnandar Kusnandar ◽  
Nuning Setyowati

<p><em>This study aimed to analyze the value chain mapping, governance, improvement of value chain and marketing margins cassava in Pati regency. The basic method used  descriptive analytical research. The method of determining the location of the research method and the purposive sampling method is done by snowball sampling with 18 respondents. The results showed there are three models of the value chain by five actors, namely farmers, penebas, grinders, realtor, and collectors flour. Value-added activities conducted on cassava farmers, grinders and collectors. While penebas and brokers act as a liaison between value chain actors. Governance cassava value chain is analyzed through three approaches namely coordination structures, rules and regulations, and provider of information and services. The increase in the value chain are identified in several aspects of increase of processes, products, and functions. Enhanced functions effectively needs to be done because it will produce a positive impact on the actors of the value chain. Grinder has a marketing margin of RP 3300 / kg, meaning that most large margin than other players because it has many activities ranging from wet to cassava starch that have added value. While the perpetrators of broker only has a margin of RP 20 / kg for his activities only as an intermediary without any added value from the starch itself.</em></p>


2021 ◽  
Vol 235 ◽  
pp. 03061
Author(s):  
Guolin Zhi

In the context of the rapid development of global value chain theory, “Internet” as the main feature of digital trade has bred greater opportunities for international cooperation and has become a driving force for the reconstruction of global value chains. This paper studies the relationship between the development of the Internet and the reconstruction of the value chain, verifies the evolution path of the industry’s added value through theoretical derivation, and answers the impact of the development of the Internet on the evolution path of the smile curve. The results show that the “smile curve” is not a necessary feature of the upgrade of the manufacturing value chain. Some industrial value chain upgrades the form of a “Muslim curve”, and the Internet can affect the value added of the manufacturing industry’s export value through three ways.


Sign in / Sign up

Export Citation Format

Share Document