scholarly journals Gross profit in relation to operational account analysis.

1964 ◽  
Vol 12 (3) ◽  
pp. 227-228
Author(s):  
B. Van Booen ◽  
J. Kamminga
Keyword(s):  
Production Process ◽  
Optimal Plan ◽  
Fair Comparison ◽  
The Difference

The need to define clearly the costs that are used to calculate gross profit for the purpose of operational account analysis is stressed. Gross profit should be measured by the difference between gross revenue and the costs related to one activity only, and to factors used solely in one production process. For a fair comparison of gross profits of different enterprises, each enterprise should be compared over the same unit of time. Therefore by definition only continually varying costs should be included as "variable " costs in the measurement of gross profit, and when there is a change in costs that do not vary continually there will be a new planning situation and a new optimal plan. D. A. E. (Abstract retrieved from CAB Abstracts by CABI’s permission)

scholarly journals ACTIVITY BASED COSTING SYSTEM : MODEL PENELUSURAN BIAYA OVERHEAD YANG AKURAT PADA UMKM SILK HOUSE SABBENA SOPPENG

2020 ◽  
Vol 4 (2) ◽  
pp. 310-322
Author(s):  
Syamsu Alam
Keyword(s):  
Production Process ◽  
Product Category ◽  
Cost Driver ◽  
System Model ◽  
Activity Based Costing ◽  
Cost Drivers ◽  
The Difference ◽  
Costing System ◽  
The Cost ◽  
Descriptive Method

This study aims to trace the absorption of overhead costs in the production process at Sabbena Soppeng's silk house, to identify appropriate cost drivers in allocating overhead costs to products that are accurate and do not occur distortion. This research uses descriptive method. Collecting data through interviews, observation, documentation. The analysis was carried out by applying a two-stage activity-based costing model. First, trace overhad costs to the “cost pool”. Second, trace the overhead costs to the product using multiple cost drivers. The results showed: a) the product category " Kain Sutera" shows a smaller difference of Rp. 3,253.62; b) product category "Sarung sutra ST-0 Standar" shows a bigger difference of Rp 10,997.4; c) product category "Sarung sutera ST-1 Standar" shows a bigger difference of Rp 22,420.49; d) product category "Sarung sutera ST- Sedang" shows a bigger difference of Rp. 28,352.51; e) product category “Sarung Sutera ST-ASL” shows a bigger difference of Rp. 278,342.75. The difference is due to the fact that the traditional overhead system does not use several cost drivers. Meanwhile, the ABC system uses a multi cost driver in charging BOP. So that with the ABC System it is considered that the BOP allocation is more accurate. Keywords : Activity Based Costing, Cost of Production.

scholarly journals ANALISIS NILAI TAMBAH KACANG SANGRAI PADA UD. TARSIUS DI DESA KINNALI KECAMATAN KAWANGKOAN

2016 ◽  
Vol 12 (2A) ◽  
pp. 341348
Author(s):  
Rizky ., Manueke ◽  
Juliana R. Mandei ◽  
Paulus A. Pangemanan
Keyword(s):  
Data Collection ◽  
Production Process ◽  
Direct Observation ◽  
Raw Materials ◽  
Value Added ◽  
Secondary Data ◽  
Primary Data ◽  
Industrial Processing ◽  
The Difference ◽  
The Cost

This research aims to see the difference in value and value added of a product, after experiencing processing in a production process. In the processing of Value Added can be defined as the difference between the value of the product with the cost of raw materials and other inputs not including labor. This Study for to calculate the value 1 kg of raw nuts to 0.73 bean roaster. This research will be implemented since March until June 2016 at UD. Tarsius in Kinali Village, Kawangkoan Sub-district, Minahasa District The data collection includes primary data and secondary data. The primary data obtained through direct interviews with owners of industrial processing of roasted peanuts and employee, as well as direct observation in place research. Secondary data were obtained from various literature related with this study. Research shows that Value Added obtained For 1 kg of raw nuts be roasted peanuts 0.73 that is Rp. 4.105,41 and Value Added to 0.73 bean roaster be roasted beans that have been packaged that is Rp. 6.169,5.*jrm*

scholarly journals Inventory Management at the Enterprise in the Field of Probability Models

2021 ◽  
Vol 24 (5) ◽  
pp. 81-91
Author(s):  
Anatolii Kulyk ◽  
Kateryna Fokina-Mezentseva ◽  
Nataliya Boretska ◽  
Aleksii Bilousov ◽  
Svitlana Prokhorchuk
Keyword(s):  
Production Process ◽  
Inventory Management ◽  
Raw Materials ◽  
Probabilistic Approach ◽  
Random Variables ◽  
Erlang Distribution ◽  
Probability Models ◽  
Established Risk Factor ◽  
The Difference ◽  
Normal Law

The inventory management system is designed to continuously ensure the production activities of the enterprise with all necessary resources. The purpose of this study is to build a probabilistic model that can be proposed as a new inventory model, which establishes the relationship of period factors between the purchase of parts and the duration of their suitability, which affect inventory management. The research methods are based on a probabilistic approach using continuous distributions. Using the statistical method, point estimates were found for the studied parameters: mean and standard deviation. The histograms of relative frequencies between dates of two next purchases, volume of purchases of details and days of replacement of the fulfilled details are constructed. The critical areas for the studied parameters are illustrated. The values of the difference in days between the purchases of parts and the values of purchases of parts that meet the normal distribution of random variables with the appropriate parameters, as well as the critical values of the need for parts in the production process. The size of the part reserve, which corresponds to Erlang distribution, was found, depending on the established risk factor. For different values of this factor, the value of the difference in days between the purchases of parts, the size of purchases and the reserve of parts that correspond to the distributions of random variables, as well as the critical value of the need for parts in the production process to avoid downtime. Using the central limit theorem, it is shown that the purchase volume of parts and the volume of used parts are distributed according to the normal law. The study concludes that the probabilistic approach is the basis for forecasting inventory management in the enterprise, taking into account the risks associated with determining the optimal demand for raw materials in the enterprise

scholarly journals Comparative evaluation of efficiency and justification of choosing option of cargo handling in port

2021 ◽  
Vol 2021 (3) ◽  
pp. 107-115
Author(s):  
Svetlana Sergeevna Val'kova ◽  
Viktoriya Evgen'evna Stepanets ◽  
Elena Vitalievna Kiseleva
Keyword(s):  
Production Process ◽  
Operational Planning ◽  
Comparative Characteristic ◽  
Allocation Of Resources ◽  
Express Method ◽  
Cargo Handling ◽  
Preference Functions ◽  
The Difference ◽  
Priority Allocation ◽  
Selection Of

The article discusses the conditions for transshipment of cargo in the port and their impact on the efficiency of the production process. The efficiency of the port's production process for handling ships and wagons is largely determined by the options for work that are implemented in this process. The problem under consideration is due to the difference in the parameters of technological lines and the resources used for various options for handling cargo in the port. There is provided a comparative characteristic of options for handling cargo in the port. It has been established that the direct option of transshipment of cargo without additional delays of ships and wagons is the most preferable for the seaport, but its implementation in the production process of the port is very difficult and in some cases impossible. The main reasons for the impossibility of using direct options for overloading are indicated. The formula for estimating the costs of cargo passing through the ports is given and it is established in which case the preference is given to the direct transshipment option. For clarity, various schemes for the movement of goods in the port are given, which can be used for operational planning and in the allocation of port resources for handling vehicles. An express method is proposed for the operative selection of the option of cargo transshipment at a minimum of labor intensity. Restrictions have been established in the form of resources fixed at the transshipment complexes and the correspondence of the loading of the complex to its carrying capacity. The expediency of the priority allocation of resources for the processing of the vessel according to the direct option when forming preference functions for solving the problems of operational planning and regulation of the processing of vehicles in the port has been proved.

scholarly journals An analysis for providing safety in the cooking oil production process through FMECA approach

2016 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Benedictus Rahardjo ◽  
Bernard Jiang
Keyword(s):  
Production Process ◽  
Failure Mode ◽  
Mode Effects ◽  
Cooking Oil ◽  
Before And After ◽  
Potential Failure ◽  
Corrective Actions ◽  
The Difference ◽  
Criticality Analysis

This study attempts to apply Failure Mode Effects and Criticality Analysis (FMECA) to improve the safety of production system, especially on the production process of an oil company in Indonesia. Since food processing is a worldwide issue and the self management of a food company is more important than relying on government regulations, so the purpose of this study is to identify and analyze the criticality of potential failure mode on the production process, then take corrective actions to minimize the probability of making the same failure mode and re-analyze its criticality. This corrective actions are compared with the before improvement condition by testing the significance of the difference between before and after improvement using two sample t-test. Final result that had been measured is Criticality Priority Number (CPN), which refers to severity category and probability of making the same failure mode. Recommended actions that proposed on the part of FMECA give less CPN significantly compare with before improvement, with increment by 48.33% on coconut cooking oil case study.

scholarly journals From Qualitative to Quantitative Dominance Pruning for Optimal Planning

2017 ◽  
Author(s):  
Álvaro Torralba
Keyword(s):  
Action Selection ◽  
Search Space ◽  
The State ◽  
Optimal Planning ◽  
Optimal Plan ◽  
Dominance Relations ◽  
The Difference ◽  
G Value ◽  
Goal Distance ◽  
Better Than

Dominance relations compare states to determine whether one is at least as good as another in terms of their goal distance. We generalize these qualitative yes/no relations to functions that measure by how much a state is better than another. This allows us to distinguish cases where the state is strictly closer to the goal. Moreover, we may obtain a bound on the difference in goal distance between two states even if there is no qualitative dominance.We analyze the multiple advantages that quantitative dominance has, like discovering coarser dominance relations, or trading dominance by g-value. Moreover, quantitative dominance can also be used to prove that an action starts an optimal plan from a given state. We introduce a novel action selection pruning that uses this to prune any other successor. Results show that quantitative dominance pruning greatly reduces the search space, significantly increasing the planners' performance.

scholarly journals Proses Produksi dalam Industri Musik Independen di Indonesia

2019 ◽  
Vol 10 (2) ◽  
pp. 161-168
Author(s):  
Ningrum Dwi Lestari
Keyword(s):  
Qualitative Research ◽  
Production Process ◽  
Research Method ◽  
Recording Industry ◽  
Production Stage ◽  
Recorded Music ◽  
Musical Works ◽  
Music Recording ◽  
The Difference ◽  
Descriptive Qualitative

This research focused on production process in the music recording industry independently by musician, Andien Aisyah. Previously Andien Aisyah worked with Major Label. The concept used in this research is concept of production, and associated with the production process on the recorded music by Andien. The research method used in this research is descriptive qualitative research. The results of the analysis of the production process recording music album by Andien independently has several similar stages to the production process previously with Major Label. In the production process between Major Label and Indie Label there is a difference that is in the pre-production stage, the difference is from the freedom of creativity to create music that will be produced. The freedom is a reason for Andien to move from Major Label to Indie Label. The freedom of creativity on the music recording independently is a form musician resistance against the Major Label which restrict the creativity of their musical works.

scholarly journals Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor

2020 ◽  
Vol 8 (2) ◽  
pp. 207-216
Author(s):  
Septiani Septiani ◽  
Heti Herawati
Keyword(s):  
Qualitative Methods ◽  
Production Process ◽  
Key Words ◽  
Production Cost ◽  
Cost Control ◽  
Production Costs ◽  
Labor Costs ◽  
New Employees ◽  
The Difference

Budgeting of production costs is very useful as a tool to find out and predict the costs of  production process in order that any surplus or deficiency of the production components can be avoided.  As a result,  carrying out performance measurement for cost control becomes  more simple and  eventually the goal is achieved. The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the  interviews with relevant authorities  and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using  qualitative methods. The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have  factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are  deviations in direct labor costs resulting from the increased spending due to the hiring of new employees.     Key words : Production Cost Budget and Cost Control

scholarly journals ANALISIS KEUNTUNGAN USAHA TEMPE SEDAP “ANDIKA” DI KELURAHAN BAHU KECAMATAN MALALAYANG KOTA MANADO

2021 ◽  
Vol 17 (2) ◽  
pp. 187
Author(s):  
Olivia Claudia Pantas ◽  
Lyndon Reindhard Jacob Pangemanan ◽  
Rine ., Kaunang
Keyword(s):  
Production Process ◽  
Research Method ◽  
Business Owners ◽  
Primary Data ◽  
Cost Ratio ◽  
A Value ◽  
Profit Analysis ◽  
The Difference ◽  
The Village

The purpose of this study was to analyze the profits received by Tempe Sedap “ANDHIKA” home industry business in the village of Bahu, Malalayang Sub-District in one production process. This research was conducted for 3 months from October to December 2020. The research method used in this research is a case study. The data taken in this research is primary data using direct interview techniques with business owners using a list of questions that have been prepared in advance. The data collected in this study were then analyzed using profit analysis by calculating the difference between revenue and the costs used and then continued with the Revenue Cost Ratio (R / C) Analysis formula. Based on the research results, it can be concluded that the Tempe Sedap "ANDHIKA" business in the Village of Bahu , Malalayang Sub-District, Manado City is very profitable and gets a value of R / C = 1.35 which means this industry is profitable and feasible to be developed.

scholarly journals Bacterial DNA Diversity among Clear and Cloudy Sakes, and Sake-kasu

2020 ◽  
Vol 13 (1) ◽  
pp. 74-82
Author(s):  
Momoka Terasaki ◽  
Hiromi Nishida
Keyword(s):  
Production Process ◽  
Dna Sequences ◽  
Bacterial Contamination ◽  
Yeast Cells ◽  
Bacterial Cells ◽  
Bacterial Dna ◽  
Rdna Sequences ◽  
Dna Diversity ◽  
16S Rdna Sequences ◽  
The Difference

Background: The traditional Japanese alcoholic drink, sake, is classified into two types: those that contain sediment produced during the production process (cloudy sakes) and those that do not contain such sediment (clear sakes). Leftover pressed sediment from the sake production process, sake-kasu (sake cake or sake lees), is commercially available and is highly nutritious for humans. Objective: The purpose of this study was to determine the difference among component bacterial DNA sequences of clear and cloudy sakes, and sake-kasu. Methods: We compared the 16S rDNA sequences from 44 samples of clear sake, 3 samples of cloudy sake, and 11 samples of sake-kasu. Results: The DNA sequences were divided into three major clusters; however, sequences in sake-kasu were located in just one cluster forming two lineages. The microbial diversity in sake-kasu was lower than that in clear and cloudy sakes, which may be because some of the contaminating bacterial cells do not lyse during the production process and remain intact, along with yeast cells, in sake-kasu. Conclusion: Bacterial DNA frequently detected in sake samples was from environmental bacterial contamination that occurs early in the sake production process. Contaminating bacteria are usually killed by the ethanol produced as the sake yeast grows; after which, if bacteria lyse, the bacterial DNA is released into the sake solution. However, if the bacterial cells do not lyse, they will precipitate toward the sediment. Thus, there is bacterial DNA diversity in clear and cloudy sake, but less diversity in sake-kasu.

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