Development Phase Cost Drivers for Production Costs: The Case of Tracked Vehicles.

1993 ◽  
Author(s):  
Dan C. Boger ◽  
David S. Malcolm
Keyword(s):  
Production Costs ◽  
Development Phase ◽  
Tracked Vehicles ◽  
Cost Drivers

scholarly journals ANALISIS DETERMINASI BIAYA PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) (STUDI KASUS DI UD. PRIMA BHAKTI KARAWANG)

BUANA ILMU ◽  
2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Ade Suhara ◽  
Bona Herman Sianturi
Keyword(s):  
Food Industry ◽  
Production Costs ◽  
Activity Based Costing ◽  
Cost Drivers ◽  
System Method ◽  
Production Activity ◽  
High Production ◽  
Cost Of Production ◽  
Costing System ◽  
The Cost

ABSTRACT UD. Prima Bhakti is a food industry that is engaged in processing cassava into cassava chips which are located at Jalan Kemuning, Karangligar Village, West Telukjambe District, Karawang District, West Java. This factory experienced problems in the system of controlling high production costs which impacted on rising selling prices. The occurrence of production costs swelling due to the lack of good cost management. The costing used by the company is currently based on past cost data which is then made an estimated cost that will occur. From the above problems carried out a study of the design of the cost of production through the approach of Activity Based Costing (ABC). Activity Based Costing method is a method of calculating costs that imposes first costs on activities, then on products based on the use of activity by each product. Activity Based Costing System method identifies the activities carried out, tracing the costs to these activities and then using various cost drivers to trace costs, activities to cost objects. Key words: Cassava chips, cost of production, activity based costing ABSTRAK UD. Prima Bhakti merupakan industri makanan yang bergerak di bidang pengolahan singkong menjadi keripik singkong yang beralamat di Jalan Kemuning Desa Karangligar Kecamatan Telukjambe Barat Kabupaten Karawang Jawa Barat. Pabrik ini mengalami permasalahan pada sistem pengendalian biaya produksi yang tinggi yang berimbas pada naiknya harga jual. Terjadinya pembengkakan biaya produksi dikarenakan belum adanya manajemen biaya yang baik. Penetapan biaya yang dipakai perusahaan saat ini didasarkan pada data biaya masa lalu yang kemudian dibuat taksiran biaya yang akan terjadi. Dari permasalahan di atas dilakukan suatu penelitian mengenai rancangan harga pokok produksi melalui pendekatan Activity Based Costing (ABC). Metode Activity Based Costing adalah metode kalkulasi biaya yang membebankan biaya pertama-tama pada aktivitas, lalu pada produk berdasarkan penggunaan aktivitas oleh setiap produk. Metode Activity Based Costing System mengidentifikasikan aktivitas yang dilaksanakan, menelusuri biaya keaktivatas tersebut dan kemudian menggunakan berbagai pemicu biaya (cost drivers) untuk menelusuri biaya, aktivitas ke objek biaya. Kata kunci : Keripik singkong, harga pokok produksi, activity based costing

scholarly journals Estimation of production costs in product development phase using fuzzy-neural networks

Tehnika ◽  
2016 ◽  
Vol 71 (5) ◽  
pp. 749-755
Author(s):  
Vladimir Todic ◽  
Ilija Cosic ◽  
Zdravko Tesic ◽  
Bogdan Kuzmanovic ◽  
Nemanja Tasic
Keyword(s):  
Neural Networks ◽  
Product Development ◽  
Fuzzy Neural Networks ◽  
Production Costs ◽  
Development Phase ◽  
Fuzzy Neural

Establishment and Production Costs for Peach Orchards in Florida: Enterprise Budget and Profitability Analysis

EDIS ◽  
2017 ◽  
Vol 2017 (4) ◽  
Author(s):  
Ariel Singerman ◽  
Marina Burani Arouca ◽  
Mercy A. Olmstead
Keyword(s):  
Discount Rate ◽  
Production Costs ◽  
Fixed Costs ◽  
Average Price ◽  
Land Preparation ◽  
Profitability Analysis ◽  
Enterprise Budget ◽  
Marketable Fruit ◽  
Peach Orchard

The article summarizes the establishment and production costs, as well as the potential profitability of a peach orchard in Florida. Our findings show the initial investment required for a peach operation in Florida to be $6,457 per acre; the expense in land preparation and planting alone in year 1 is $2,541 per acre. Variable and fixed costs in years 2 through 15 average $5,680 per acre. As an example of profitability, when using a 10% discount rate, an operation yielding 6,525 (7,254) pounds of marketable fruit per acre during its most productive years obtains a positive NPV when the average price is $2.38 ($2.13) per pound.

Peeping at nature with the Reverend Charles A. Hall FRMS (1872–1965)

2015 ◽  
Vol 42 (1) ◽  
pp. 10-22 ◽  
Author(s):  
P. G. Moore
Keyword(s):  
Nineteenth Century ◽  
Natural History ◽  
Production Costs ◽  
Visual Appeal ◽  
Young Readers ◽  
Simple Language ◽  
Quality Production

Attention is drawn to the contents, pedagogic style and visual appeal of the 17-volume “Peeps at nature” series published by A. & C. Black between 1911 and 1935. Edited by the Reverend Charles Albert Hall (a Swedenborgian minister), who also contributed most of the titles, this series was a quality production but one that was cheap enough to be readily accessible to young readers. Its volumes were written in simple language and included colour pictures. With time, the flamboyant artistry of the covers that so characterized the earlier volumes was replaced by more muted designs, possibly to reduce production costs. Later contributors abandoned anthropomorphism and the moralizing tone of many nineteenth-century popularizers of natural history, although styles of writing varied between the early and later contributors to the series, becoming less technical with time.

CONVEYOR MODEL AND IMPLEMENTATION OF THE REAL NUMBERS ADDER ON FPGA

2020 ◽  
Vol 33 (109) ◽  
pp. 21-31
Author(s):  
І. Ya. Zeleneva ◽  
Т. V. Golub ◽  
T. S. Diachuk ◽  
А. Ye. Didenko
Keyword(s):  
Performance Improvement ◽  
Experimental Studies ◽  
Production Costs ◽  
Floating Point ◽  
Computing Device ◽  
Quartus Ii ◽  
Functional Blocks ◽  
Mental Testing ◽  
Processor Cores ◽  
Floating Point Numbers

The purpose of these studies is to develop an effective structure and internal functional blocks of a digital computing device – an adder, that performs addition and subtraction operations on floating- point numbers presented in IEEE Std 754TM-2008 format. To improve the characteristics of the adder, the circuit uses conveying, that is, division into levels, each of which performs a specific action on numbers. This allows you to perform addition / subtraction operations on several numbers at the same time, which increas- es the performance of calculations, and also makes the adder suitable for use in modern synchronous cir- cuits. Each block of the conveyor structure of the adder on FPGA is synthesized as a separate project of a digital functional unit, and thus, the overall task is divided into separate subtasks, which facilitates experi- mental testing and phased debugging of the entire device. Experimental studies were performed using EDA Quartus II. The developed circuit was modeled on FPGAs of the Stratix III and Cyclone III family. An ana- logue of the developed circuit was a functionally similar device from Altera. A comparative analysis is made and reasoned conclusions are drawn that the performance improvement is achieved due to the conveyor structure of the adder. Implementation of arithmetic over the floating-point numbers on programmable logic integrated cir- cuits, in particular on FPGA, has such advantages as flexibility of use and low production costs, and also provides the opportunity to solve problems for which there are no ready-made solutions in the form of stand- ard devices presented on the market. The developed adder has a wide scope, since most modern computing devices need to process floating-point numbers. The proposed conveyor model of the adder is quite simple to implement on the FPGA and can be an alternative to using built-in multipliers and processor cores in cases where the complex functionality of these devices is redundant for a specific task.

ZONGULDAK İLİNDE İHRACAT YAPAN FİRMALARIN İHRACATTA KARŞILAŞTIKLARI SORUNLAR

2014 ◽  
Vol 1 (3) ◽  
pp. 249
Author(s):  
Ramazan Aksoy ◽  
Canan Yıldıran
Keyword(s):  
Production Costs ◽  
International Competition ◽  
Face To Face ◽  
Chamber Of Commerce ◽  
Statistical Program

In this study, it is subjected to define what kind of export problems come up for the company exporting in Zonguldak. It is interviewed with 35 exporter companies recorded in Turkey Exporters Assembly and Chamber of Commerce and Industry. Prepared questionnaire form’s data are analyzed with SPSS 15 statistical program as the results of the activity which is performed through face to face meetings with company’s executives. As the result of the analysis, it is defined that exporter companies face big problems in production costs as for carrying, storing and distribution and international competition conditions. As the result of the activities, we see that there is a relevance regarding whether there is an exporter department in the companies and regarding being a proactive and reactive exporter.

Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach

2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari
Keyword(s):  
Quantitative Study ◽  
Marginal Cost ◽  
Production Cost ◽  
Maximum Level ◽  
Production Costs ◽  
Total Production ◽  
Sugar Factory ◽  
Maximum Production ◽  
Cost Approach ◽  
South Sulawesi

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    

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