scholarly journals Standard costs to optimize the profitability of handmade producers of cheese: PROLAC AYMARA case

DYNA ◽  
2019 ◽  
Vol 86 (210) ◽  
pp. 262-269
Author(s):  
Fortunato Edmundo Carpio Valencia
Keyword(s):  
Production Costs ◽  
Raw Material ◽  
Relevant Research ◽  
Cost System ◽  
Standard Cost

In Peru, the artisan cheese producers has increased, however, they do not have a cost system to optimize the resources used and produce quality products, due to this the research aims to know the tasks that are carried out and to propose a standard cost system to increase profitability. In the research the case of PROLAC AYMARA, individual producer of Paria type cheese, located in the Province and Department of Puno, has been considered. The research uses descriptive, explanatory methods, techniques such as observation; documental review and other relevant research are applied. The results allow to know the standards of the elements of milk cost, raw material, labor and to fix them in an optimal way. In conclusion, by means of the standard costs, the production costs of Paria type cheese are determined in advance, resources and production are optimized and the profit of the producer under study is increased.

scholarly journals ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS BIAYA PRODUKSI

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Novela Irene Karly Massie ◽  
David P. E. Saerang ◽  
Victorina Z. Tirayoh
Keyword(s):  
Production Cost ◽  
Cost Control ◽  
Production Costs ◽  
Raw Material ◽  
Production Volume ◽  
Organizational Goals ◽  
Standard Cost ◽  
Efficiency And Effectiveness ◽  
Cost Planning ◽  
Production Cost Control

Company management is a series of actions undertaken by members of the organization in an effort to achieve organizational goals. Management has an important role in controlling production costs where the efficiency and effectiveness of production cost control is valued by cost centers ability to achieve expected production volume. The purpose of this research is to know how to control the production cost, to evaluate the efficiency of production cost at Pak Untung tofu factory at Teling Atas, Manado. The method used is qualitative descriptive. The result of this research shows that pak Untung tofu business has not done a good production cost control due to lack of cost planning that does not set the standard cost so that in a few months raw material purchase has increased the purchase price of raw materials.Keywords : Control of production costs, efficiency, and effectiviness

scholarly journals Analisis Sistem Biaya Standar Dalam Meningkatkan Efisiensi Biaya Produksi Pada PT . HARDWARE

2019 ◽  
Vol 14 (2) ◽  
Author(s):  
Irma Yunita ◽  
Muhamad Imam Sundarta ◽  
Rahmat Mulyana Dali
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Cost System ◽  
Actual Production ◽  
Standard Cost ◽  
The Cost ◽  
Standard Production

<p>The purpose of this study was to analyze the standard cost system in improving the<br />efficiency of production costs at PT. HARDWARE. Testing is done by comparing the<br />standard production costs with actual production costs. Then it can be seen whether the implementation of this production process takes place efficiently or inefficient. Based on the calculation of the analysis that compares the standard costs with actual costs or can actually be concluded that in the production of jeans, there is a difference that benefits and is not profitable on the cost of raw materials, because the calculation of production<br />costs in PT. HARDWARE hasn't been done properly</p>

Graubündens Wald im Fokus | Focus on the Grisons forest

2009 ◽  
Vol 160 (7) ◽  
pp. 195-200
Author(s):  
Reto Hefti
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
Natural Hazards ◽  
Positive Attitude ◽  
Production Costs ◽  
Raw Material ◽  
Intensive Use ◽  
Form Part ◽  
New Challenges ◽  
The Government

In the mountainous canton Grisons, much visited by tourists, the forest has always had an important role to play. New challenges are now presenting themselves. The article goes more closely into two themes on the Grisons forestry agenda dominating in the next few years: the increased use of timber and climate change. With the increased demand for logs and the new sawmill in Domat/Ems new opportunities are offered to the canton for more intensive use of the raw material, wood. This depends on a reduction in production costs and a positive attitude of the population towards the greater use of wood. A series of measures from the Grisons Forestry Department should be of help here. The risk of damage to infrastructure is particularly high in a mountainous canton. The cantonal government of the Grisons has commissioned the Forestry Department to define the situation concerning the possible consequences of global warming on natural hazards and to propose measures which may be taken. The setting up of extensive measurement and information systems, the elaboration of intervention maps, the estimation of the danger potential in exposed areas outside the building zone and the maintenance of existing protective constructions through the creation of a protective constructions register, all form part of the government programme for 2009 to 2012. In the Grisons, forest owners and visitors will have to become accustomed to the fact that their forests must again produce more wood and that, on account of global warming, protective forests will become even more important than they already are today.

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.  

Technical accounting: sugar extraction and losses

2020 ◽  
pp. 712-721
Author(s):  
Jan Maarten de Bruijn de Bruijn
Keyword(s):  
Process Improvement ◽  
Best Practice ◽  
Continuous Process ◽  
Extraction Yield ◽  
Production Costs ◽  
Raw Material ◽  
Sugar Production ◽  
Cost Leadership ◽  
Sugar Extraction ◽  
White Sugar

The bought sugar in the processed raw material (either beet or cane) comprises a high financial value and may contribute to somewhere around 50% of the white sugar production costs. It is therefore of the utmost importance to minimize sugar losses along the process and produce as much white sugar as possible from the raw material. This paper explains the principle of technical accounting as tool to control sugar extraction and losses in beet sugar manufacture. The sugar mass balance used to calculate the overall sugar extraction yield, as well as several simple calculations proposed for estimating the different sugar losses (like e.g. extraction (diffusion) losses, infection losses, sugar losses in molasses, etc.) in the subsequent process steps will be explained in detail. Proper technical accounting is considered indispensable for continuous process control and process improvement in pursuit of best-practice operation and cost-leadership.

scholarly journals Rheological behavior of high consistency enzymatically fibrillated cellulose suspensions

Cellulose ◽  
2021 ◽  
Author(s):  
Aayush Kumar Jaiswal ◽  
Vinay Kumar ◽  
Alexey Khakalo ◽  
Panu Lahtinen ◽  
Katariina Solin ◽  
...  
Keyword(s):  
Power Law ◽  
Shear Viscosity ◽  
Production Costs ◽  
Raw Material ◽  
Structure Property ◽  
Morphological Examination ◽  
Direct Function ◽  
Typical Application ◽  
Enzyme Dosage ◽  
High Consistency

AbstractHigh-consistency processing of fibrillated cellulose materials is attractive for commercial applications due to potential for lowered production costs, energy savings and easier logistics. The current work investigated structure–property relationships of fibrillated cellulose suspensions produced at 20% consistency using VTT HefCel (High-consistency enzymatic fibrillation of cellulose) technology. Morphological examination of the fibrillated materials revealed that enzymatic action on the cellulose substrates was not a direct function of enzyme dosage but rather was dependent on the raw material composition. Furthermore, shear viscosity of the HefCel suspensions was found to decrease with increasing enzyme dosage while the water retention increased. The shear viscosity followed power law relationship with the power law index varying in the range 0.11–0.73. The shear-thinning behavior decreased with increasing consistency. Moreover, suspension viscosity ($$\upmu$$ μ ) was found to be highly dependent on the consistency ($$\mathrm{c})$$ c ) as $$\upmu \sim {\mathrm{c}}^{\mathrm{m}}$$ μ ∼ c m , with $$\mathrm{m}$$ m ranging from 2.75 to 4.31 for different samples. Yield stress (τy) of the HefCel suspensions was measured at 7 and 10% consistencies. The performance of the fibrillated cellulose grades in a typical application was demonstrated by casting films, which were characterized for their mechanical properties. Graphic abstract

scholarly journals Economic and Sustainability of Biodiesel Production—A Systematic Literature Review

2021 ◽  
Vol 3 (1) ◽  
pp. 19-36
Author(s):  
Tamás Mizik ◽  
Gábor Gyarmati
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Volatile Fatty Acids ◽  
First Generation ◽  
Production Costs ◽  
Raw Material ◽  
Biodiesel Production ◽  
Important Research Topic ◽  
The Social ◽  
High Production

As Earth’s fossil energy resources are limited, there is a growing need for renewable resources such as biodiesel. That is the reason why the social, economic and environmental impacts of biofuels became an important research topic in the last decade. Depleted stocks of crude oil and the significant level of environmental pollution encourage researchers and professionals to seek and find solutions. The study aims to analyze the economic and sustainability issues of biodiesel production by a systematic literature review. During this process, 53 relevant studies were analyzed out of 13,069 identified articles. Every study agrees that there are several concerns about the first-generation technology; however, further generations cannot be price-competitive at this moment due to the immature technology and high production costs. However, there are promising alternatives, such as wastewater-based microalgae with up to 70% oil content, fat, oils and grease (FOG), when production cost is below 799 USD/gallon, and municipal solid waste-volatile fatty acids technology, where the raw material is free. Proper management of the co-products (mainly glycerol) is essential, especially at the currently low petroleum prices (0.29 USD/L), which can only be handled by the biorefineries. Sustainability is sometimes translated as cost efficiency, but the complex interpretation is becoming more common. Common elements of sustainability are environmental and social, as well as economic, issues.

Numerical Simulation of Filling and Solidification in Sand Casting by Procast

2013 ◽  
Vol 791-793 ◽  
pp. 550-553 ◽  
Author(s):  
Dong Dong Han ◽  
Cheng Jun Wang ◽  
Juan Chang ◽  
Lei Chen ◽  
Huai Bei Xie
Keyword(s):  
Numerical Simulation ◽  
Heat Dissipation ◽  
Solidification Process ◽  
Simulation Software ◽  
Sand Casting ◽  
Production Costs ◽  
Raw Material ◽  
Casting Defects ◽  
Three Dimension ◽  
Filling And Solidification

At present, pulley produced in China has been able to meet the demand of domestic and international markets. But there are many problem of the pulley industry in our country, such as too many production enterprises and the low level of export products. And as components of drive system are light weight and raw material price of pulley casting are rising, manufacturing requirements of the pulley are also more and more high. Aiming at the casting defects of pulley that enterprise current product, pulley casting blank model of common material HT250 be made by three-dimension software, numerical simulation of filling and solidification process for pulley sand casting by the casting simulation software Procast, the size and location of the various casting defects were forecasted and analyzed, reflecting the pulley filling and solidification process of the actual situation, due to the thicker pulley rim and less heat dissipation, position of shrinkage is close to the middle of rim [, a method of eliminating defects is proposed to realize sequential solidification, and thus to minimize porosity shrinkage and improve casting performance and reduce casting time and reduce production costs.

scholarly journals Efektywność produkcji FAME na podstawie wymagań normy ISO 14045:2012

Nafta-Gaz ◽  
2021 ◽  
Vol 77 (3) ◽  
pp. 208-214
Author(s):  
Michał Pajda ◽  
◽  
Wojciech Mazela ◽  
Keyword(s):  
Natural Environment ◽  
New Technologies ◽  
Negative Impact ◽  
New Technology ◽  
Methyl Esters ◽  
Production Costs ◽  
Raw Material ◽  
Energy Materials ◽  
The Impact ◽  
Selection Of

The aim of the work was to present the issue of eco-efficiency, based on the PN-EN ISO 14045:2012 standard in relation to the production of fatty acid methyl esters (FAME). The ecoefficiency analysis takes into account economic and environmental aspects in the improvement of products and processes / technologies. Eco-efficiency considers the product and technology throughout the life cycle, from the construction phase, through use to decommissioning. The impact on the natural environment is assessed on the basis of: consumption of energy, materials, dust and gas emissions, waste and sewage. Total costs include: production costs, raw material costs, costs during the use phase including maintenance, repair and operating costs, product disposal or recycling. The eco-efficiency analysis is helpful in making decisions regarding the selection of a new product or designing a new technology, and enables the selection of the variant that is the most economical and has the least possible impact on the natural environment. These issues are particularly important in the case of biofuels. The rapid growth of their production and the European Union’s policy, which aims to increase the share of energy from renewable sources, cause concerns of many experts regarding the threats related to the production of biofuels, both for the environment and food security. In particular, efforts are made to minimize the amount of waste and residues by implementing the idea of a circular economy. This approach promotes the development of new technologies that are more environmentally friendly. Due to the regulations set out in the RED and RED II Directives, there is a chance that the biofuels will have a less negative impact on the environment. This results from the obligation to certify compliance with the sustainability criteria, which is carried out by voluntary systems recognized by the European Commission, such as the KZR INiG System.

scholarly journals NEW PARAMETERS FOR THE FOREST BIOMASS WASTE ECOFIREWOOD MANUFACTURING PROCESS OPTIMIZATION

2019 ◽  
Vol 16 (32) ◽  
pp. 560-571
Author(s):  
Ana Cristina RUOSO ◽  
Lisiane Corrêa BITENCOURT ◽  
Lucas Urach SUDATI ◽  
Marcos Antônio KLUNK ◽  
Nattan Roberto CAETANO
Keyword(s):  
Pinus Taeda ◽  
Forest Biomass ◽  
Electric Energy ◽  
Chemical Characterization ◽  
Energy Generation ◽  
Economic Benefits ◽  
Production Costs ◽  
Raw Material ◽  
Forest Residues ◽  
Biomass Waste

Biomass has a large share in the energy generation matrix, due to the regional economic benefits. This work has as main objective to evaluate the parameters used in the manufacture of briquettes produced with forest residues and the economic engineering for the manufacturer. The forest residues were: wood chips and chips of Eucalyptus spp. and barks of Pinus taeda. The evaluations were the chemical characterization of forest residues and the costs involved in the briquetting process. The forest residues presented extractive chemical composition and lignin. The production costs of the briquettes were affected mainly by the equipment, being the Pinus taeda barks the one that presented higher production cost. However, the production costs obtained in this study are approximately 20% lower than the production costs using traditional methods for forest firewood. The energy value from biomass allows the reduction of the dependence of energy, which can be used for the generation of steam or electricity, for subsistence. A fact for energy conversion is to evaluate the material moisture. It is suitable to burn residues with moisture between 45 to 55%. The consumed electric energy is important to evaluate the total costs. The energy required depends on the quality of raw material and the system employed. Forest residues is an important source for eco firewood production, contributing to energy generation and decreasing of the solid waste stored at the company. In this way, the new parameters for briquetting biomass forest wastes shown in this work, which is an important stage of the process, make economically viable and environmentally suitable the eco firewood production.

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