scholarly journals On the Definition of Catastrophe Claims and the Calculation of their Expected Cost for the Purpose of Long Range Planning and Profit Centre Control

1987 ◽  
Vol 17 (2) ◽  
pp. 171-177 ◽  
Author(s):  
Björn Ajne ◽  
Harry Wide
Keyword(s):  
Long Range ◽  
Real Data ◽  
Expected Cost ◽  
Planning And Control ◽  
Long Range Planning ◽  
Definition Of ◽  
And Control ◽  
A Company

AbstractSome reasons are given for paying special attention to the gross cost of catastrophe claims in planning and control. A method is then described of defining catastrophe claims and estimating their expected cost. The various steps in applying the method to real data and its performance for planning and control are discussed and illustrated in conjunction with an investigation carried out on a company portfolio.

scholarly journals ACCOUNTING IN TAXATION OF ENTERPRISES

2021 ◽  
pp. 115-128
Author(s):  
Olena PODOLIANCHUK
Keyword(s):  
Accounting Information ◽  
Tax Base ◽  
Planning And Control ◽  
Indirect Taxes ◽  
The Subject ◽  
Characteristic Features ◽  
Business Entities ◽  
Definition Of ◽  
Tax Reporting ◽  
And Control

The article analyzes the revenues of the consolidated budget of Ukraine and determines that budget revenues are growing, mainly due to taxes and fees. The normative definition of the terms «tax» and «collection» is revealed and the main characteristic features are outlined. A critical assessment of the essence of the characterized definitions was made and the inconsistency of the terminological apparatus was determined. It was found that the definitions take into account the principle of mandatory payment of tax or fee paid by a particular payer to a specific account of the allocation budget. The main criteria for distinguishing between direct and indirect taxes are highlighted: method of translation: direct – one participant in the calculation and payment, indirect – several participants; object of taxation: direct – from income, profit, property and resources, indirect – from the value of consumption or use of goods; subject of payment: direct is paid by the taxpayer – the manufacturer or seller, the owner of the goods, indirect – by the subject of the tax burden (the buyer who incurs costs). Taking into account the research of scientists and their own opinion, it is proposed to substantiate at the legislative level the terminology of definitions of direct and indirect taxes, as well as to outline a clear classification list. It is proved that accounting influences management decisions, as the received accounting information certifies the data on the activity of the enterprise and gives the chance to carry out further planning and control. It is determined that the purpose of accounting in taxation is to form a reliable and legally justified size of the tax base and determine the amounts of tax liabilities from taxes and fees for generalization in tax reporting for individual taxes. The accounting process of calculations for taxes and fees of business entities is outlined. It is proposed to separate the objects of taxation in the accounting policy of enterprises.

scholarly journals Working Class in Soviet and Russian Sociological Discourse

2018 ◽  
Vol 14 (4) ◽  
pp. 86-92
Author(s):  
V. Gavriliuk ◽  
T. Gavriliuk
Keyword(s):  
Social Change ◽  
Working Class ◽  
Social Structure ◽  
Organizational Structures ◽  
Russian Society ◽  
Capitalist System ◽  
Planning And Control ◽  
The Times ◽  
Definition Of ◽  
And Control

The Object of the Study. The correlation of class and stratification approaches in Soviet and post-Soviet sociology.The Subject of the Study. New working class in Russian sociological discourse.The Purpose of the Study. The objectives are to substantiate the necessity of actualizing of the class approach in the study of modern Russian society social structure; identifying the signs of a new working class.The Main Provisions of the Article. In accordance with Marxist ideology, in Soviet sociology a working class was regarded as a protagonist of social change and a center of attraction for the forces of social change. The contemporary integration of workers into the capitalist system, the transition to the economy of the sixth order, the defeat of socialism, the global transition to a postindustrial society require to comprehend the «working question» from a new prospective. The authors actualize the problem of revealing the content and structure of the «new working class», traditional and actual methods of its theoretical conceptualization. The features of class and stratification approaches to the allocation of the working class in the structure of society have been studied. It has been shown that the excessive specification of criteria, non-critical declarative positioning of the middle class into the basis of the Russian society structure, led to a high degree of uncertainty in the model of the social structure of the Russian society of the early XXI century. The author's definition of the concept of a new working class has been given. Defining “the new working class of modern Russia”, we mean a group of employees in all spheres of material production and services whose content and nature of work are routinized and segmented; not participating in management and not having the property rights to the enterprise in which they work. Most of the times, these are workers without higher education. Power and control in the organization do not belong to them, their degree of freedom and authority in organizational structures are limited, they do not influence on the planning and control of labor

scholarly journals Ergonomics as a Social Component of Sustainable Lot-sizing: A Review

2019 ◽  
Vol 27 (1) ◽  
pp. 1-8
Author(s):  
Sezen Korkulu ◽  
Krisztián Bóna
Keyword(s):  
Lot Sizing ◽  
Social Sustainability ◽  
Three Dimensions ◽  
Work Related ◽  
Planning And Control ◽  
Social Component ◽  
The Social ◽  
Work Related Musculoskeletal Disorders ◽  
Definition Of ◽  
And Control

Lot-sizing has an increased attention in recent years. In the area of production planning and control, this trend has given rise to the development of lot-sizing models that considers sustainability issues besides the optimization of total operational cost. The study is based on tertiary study that is ensured to analyze the total work have been published. The research was conducted by the definition of appropriate keywords for understanding sustainability issues and ergonomics as a social component in lot-sizing. The paper at hand attempts to understand the development of sustainability issues in lot-sizing and ergonomics as a social component in lot-sizing. We observe that studies focusing on all three dimensions of sustainability are comparatively scarce. However, only a few of the studies have been covered the social sustainability aspect. It is observed that studies addressing ergonomics issues are scarce, and more focus is required on the social sustainability impacts along the supply chain and lot-sizing. Most of ergonomic assessment covered relaxation allowance and energy expenditure rate, OWAS, NIOSH and another consideration about ergonomic lot-sizing is the motion types investigated by authors which were picking, storing as a lifting and carrying motions and did not covered pushing, pulling, bending and other hand motions which have positive relationship with work related musculoskeletal disorders. Finally, we propose future directions to extend research on the ergonomics in lot-sizing.

scholarly journals How a learning factory approach can help to increase the un- derstanding of the application of machine learning on produc- tion planning and control tasks.

2021 ◽  
pp. 125-142
Author(s):  
Alexander Rokoss ◽  
◽  
Kathrin Kramer ◽  
Matthias Schmidt
Keyword(s):  
Machine Learning ◽  
Manufacturing Sector ◽  
Real Data ◽  
Lead Times ◽  
Data Sets ◽  
Negative Consequences ◽  
Scientific Publications ◽  
Face To Face ◽  
Planning And Control ◽  
And Control

Technological progress and increasing digitalization offer many opportunities to production companies, but also continually present them with new challenges. The automation of processes is progressing in manufacturing areas and technical support systems, such as human-robot collaboration, are leading to significant changes in workflows. However, in other areas of companies large parts of the work are still done by humans. This is partly the case with the use of production data. Although much data is already collected and sorted automatically, the final evaluation of this data and especially decision-making is often done by humans. In particular, this is the case for decisions that cannot clearly be made based on conditional programming. The use of machine learning (ML) represents a promising approach to make such complex decisions automatically. A sharp increase in scientific publications in the recent years demonstrates the trend that more and more companies and institutions are looking into the use of machine learning in production. Since ML is beeing applied across several industries, the resulting massive shortage of skilled workers in the field of ML has to be addressed in short and medium terms by training and educating existing employees in production companies. A contemporary approach to building competencies in dealing with problems in the manufacturing sector is the use of learning factories as a knowledge transfer enabler. They offer learners the opportunity to try out methods in a realistic environment without having to fear negative consequences for the company. The results of actions performed by participants can be experienced directly without any time delay, resulting in better learning results compared to conventional face-to-face teaching. This chapter shows how learning factories can support teaching machine learning methods in the field of PPC. For this purpose, the determination of lead times using real data sets is addressed with ML-based methods. Parallelly, the competencies required for the respective tasks were extracted. Based on this, elements of a learning factory were designed that simplifies the considered processes, so that the problem can be easily understood by learners. The last part of the chapter describes several learning factory game phases aiming on teaching the identified competencies. The described learning factory enables participants to setup ML-based projects in the context of manufacturing.

scholarly journals Production Planning and Control as Routing in Manufacturing Networks

MENDEL ◽  
2018 ◽  
Vol 24 (2) ◽  
pp. 1-8
Author(s):  
Terje Bach ◽  
Bjørn Jæger ◽  
Arild Hoff
Keyword(s):  
Production Planning ◽  
Network Routing ◽  
Production Planning And Control ◽  
Manufacturing Companies ◽  
Planning And Control ◽  
Manufacturing Networks ◽  
Manufacturing Network ◽  
And Control ◽  
A Company ◽  
Work Centre

In this paper, we explore the use of network routing for production planning and control in manufacturing of complex industrial products. Such a product is the result of a joint effort of many manufacturing companies; each considered a collection of work centre nodes connected by transportation links forming a company-wide manufacturing network. Each company is, in turn considered a manufacturing node connected to other manufacturers by transportation links forming a distributed manufacturing network that produces the final product. We model the manufacturing network as a distribution network where the incoming and outgoing inventories of products are distinct nodes in addition to the work centre nodes. Production planning and control are done by minimizing the cost of handling all products in all work centre nodes. This formulation provides a scalable and flexible production planning and control scheme adhering to the networked structure of manufacturing of complex products. We apply the model to a company-wide manufacturing network as a first approach. A case study using the model demonstrates production planning using network routing at a manufacturer of ship propulsion engines.

scholarly journals THEORETICAL BASES OF MECHANISMS OF STRUCTURING OF A SUBSYSTEM OF PLANNING AND CONTROL OF OPERATING SYSTEM OF THE ORGANIZATION

2021 ◽  
Author(s):  
Yelyzaveta Snitko ◽  
Yevhenia Zavhorodnia
Keyword(s):  
Operating System ◽  
Development Program ◽  
Management Planning ◽  
Control Subsystem ◽  
Planning And Control ◽  
Market Situation ◽  
Development Concept ◽  
Definition Of ◽  
And Control

The article discusses the theoretical foundations of the structuring mechanism for the planning and control subsystem of the organization's operating system. In the operating management system, the system acts as the object of management, planning and control subsystem is the subject of management. The author's algorithm for constructing of mechanism planning and control subsystem (PCS) of the operating system (OS) of the organization is proposed. This mechanism represents a scientifically grounded trajectory of its development. The core of the mechanism for constructing the PCS OS of the organization is the PCS reengineering model on the basis of which the structuring of the processes occurring in the PCS OS is carried out. The PCS OS reengineering model is considered as the subordination of three components to be studied in the organization: formation of the OS development concept; diagnostics of the state of the PCS OS; simulation of PCS OS. Formation of the OS development concept is the definition of the main parameters of the OS PCS activity, but their formulation is an important role in the further development of the OS PCS. Diagnostics of the organization's PCS OS operation includes the determination of evaluative features, the choice of methods for their measurement and characterization of these features according to certain principles, assessment of the identified deviations from standard, generally accepted values. Reengineering PCS OS is a process of identifying management tasks that are not at all solved in PCS OS or are being solved poorly. The PCS OS model of an organization based on reengineering consists of several blocks. The input receives information about the conceptual (methodological) parameters of the OS, there are the goal, the strategy and the policy for the development of the OS, as well as promising programs for the development of the OS. These parameters are the vision of the operational management and top management of the organization of the current market situation, demand on products and other important indicators. The OS development program can contain both general and specific areas of activity. The final stage of structuring is the formation of functional tasks for managing the OS PCS. The stages of implementation of the PCS reengineering model in the OS are analyzed as well as indicators for assessing the implementation results, the assessment algorithm, possible scenarios and reverse actions based on the results of implementation are considered.

An Integrated Approach for the Planning and Control of Flexible Retro-Production Systems

2001 ◽  
pp. 367-378
Author(s):  
Jurgen Hesselbach ◽  
Karsten V. Westernhagen
Keyword(s):  
Production Systems ◽  
Integrated Approach ◽  
Raw Material ◽  
Planning And Control ◽  
Take Back ◽  
Production Distribution ◽  
Phases Of Development ◽  
Definition Of ◽  
And Control ◽  
Near Future

While in the past only the product phases of development, production, distribution as well as use and service were considered, today, more complete consideration up to the end of a product life is common. Along with the demand for an environmentally-friendly handling of important resources, recycling of worn-out products, for example, in the automotive sector, electrical and electronic equipment, or industrial goods, will gain crucial importance in the near future. In addition, comprehensive environmentally-related legal demands force the industry to take recycling of products into consideration (BMU, 1999; EU, 1999; Griese, 1997; Seliger et al., 1997; Thierry et al., 1995). Additionally this includes several processes (Figure 1) of the post-usage phase, such as: • systematic take-back of used products to specific facilities, • definition of adequate recycling strategies, • dismantling of products, • reprocessing of components, • mechanical treatment, • reuse of components and utilization of materials as well as • redistribution of the recycled goods into production and secondary raw material market.

scholarly journals AUTONOMOUS MACHINING – RECENT ADVANCES IN PROCESS PLANNING AND CONTROL

2019 ◽  
Vol 19 (1) ◽  
pp. 28-37 ◽  
Author(s):  
Marc-André DITTRICH ◽  
Berend DENKENA ◽  
Haythem BOUJNAH ◽  
Florian UHLICH UHLICH
Keyword(s):  
Process Planning ◽  
Machine Tools ◽  
Autonomous Driving ◽  
Ongoing Research ◽  
Control Loops ◽  
Planning And Control ◽  
Manual Tasks ◽  
Definition Of ◽  
Autonomous Machine ◽  
And Control

While autonomous driving has come close to reality over the recent years, machining is still characterised by many manual tasks and prone to costly errors. In this article, an overview is given about the potential of autonomous machining and uprising technologies that support this vision. For that purpose, a definition of autonomous machine tools and the required elements is presented. Next, selected elements of an autonomous machine tool, e.g. sensory machine components and control loops, are discussed. Finally, some insights into ongoing research projects regarding the use of machine learning for process planning and control are given.

Production Planning and Control in Complex, Autonomous Systems – Acceptance by the Planner as Factor of Success for the Cooperation with such Systems

2015 ◽  
Vol 794 ◽  
pp. 453-460
Author(s):  
Susanne Vernim ◽  
Gunther Reinhart
Keyword(s):  
Production Planning ◽  
Autonomous Systems ◽  
Batch Size ◽  
Production Planning And Control ◽  
Planning And Control ◽  
Definition Of ◽  
And Control

The manufacturing of so called customer innovated products leads to changes in production planning and control. In order to master the complexity inherent to a production with batch size one, the use of autonomous systems is a possible solution. The implementation of such systems may involve problems concerning the acceptance of users, for example production planners, as they are complex to understand and to work with. The following article analyses this problem and points out the importance of a defined process and an appropriate interface between human and system to realise a successful interaction. In addition to that, an approach for the definition of requirements for this cooperation is introduced.

Simulationsbasierte Bewertung von Weiterbildungen*/Simulation-based evaluation of further education - Potential of a company-specific approach for cost-benefit-analysis of training programs

2016 ◽  
Vol 106 (04) ◽  
pp. 282-287
Author(s):  
M. Merwart ◽  
B. Prof. Denkena ◽  
M. A. Dittrich
Keyword(s):  
Evaluation Method ◽  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Further Education ◽  
Decision Makers ◽  
Specific Calculation ◽  
Planning And Control ◽  
Simulation Based ◽  
And Control ◽  
A Company

Eine Umfrage des IFW zeigt, dass nur ein kleiner Anteil mittelständischer Unternehmen Weiterbildungsangebote in hohem Umfang nutzt. Eine Ursache ist, dass die Entscheidungsträger Weiterbildungsbedarfe und -erfolge meist nur qualitativ durch Interviews bestimmen. Für die betriebsspezifische Kalkulation des Nutzens wird am IFW eine quantitative Bewertungsmethode entwickelt. Ein Beispiel in diesem Artikel zeigt, wie auf Basis von Kennzahlen der Produktionsplanung und -steuerung Weiterbildungsstrategien betriebsspezifische Nutzenwerte zugeordnet werden.   A survey by the IFW shows that only a small percentage of SMEs use advanced trainings to a high extend. One reason is that decision makers determine training needs and successes only qualitatively by interviews. Therefore, the IFW develops a quantitative evaluation method for the company-specific calculation. Based on indicators from production planning and control this article shows an example how company-specific benefits of training strategies are determined.

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