scholarly journals Analysis of product mix, capacity release and utilities

2021 ◽  
Vol 13 (1) ◽  
pp. 35-51
Author(s):  
Gelmar García-Vidal ◽  
Reyner Pérez-Campdesuñer ◽  
Alexander Sánchez-Rodríguez ◽  
Rodobaldo Martínez-Vivar
Keyword(s):  
Negotiation Process ◽  
Unit Price ◽  
Variable Cost ◽  
Financial Perspective ◽  
Negotiation Processes ◽  
The Right ◽  
The Cost ◽  
Installed Capacity ◽  
Made In ◽  
Composition Of Products

The objective of the article is to present the design and application of a technique based on the Cost - Volume - Benefit method, in order to have economic - financial information of the right mix of products that allows achieving the expected results of the organization in a negotiation process. The proposed analysis has the usual components of the Cost - Volume - Benefit method, namely unit price, unit variable cost, operating expenses and financial expenses. The technique consists of ten steps that will lead to create as many scenarios as necessary in which the mix of products, the installed capacity and the profits of the organization will be evaluated, the ultimate goal of the same. These steps, through the formulations that allow their application, will explain the way to achieve the desired profits or the point of balance with a certain composition of products. The application is made in a small business consisting of a machining workshop. The results obtained show that the proposed technique allows the achievement of the stated objective, in the case that occupies a level of desired utilities. This research provides an economic-financial perspective so that entrepreneurs have the information required to prepare the negotiation processes and can make the most pertinent decisions in order to achieve the expected results.

scholarly journals Low cost digitalization of observation telescope by utilizing smartphone

2018 ◽  
Vol 197 ◽  
pp. 02002
Author(s):  
Ahmad Sohib ◽  
Niko Danusaid ◽  
Astri Sawitri ◽  
Bebeh Wahid Nuryadin ◽  
Rena Denya Agustina
Keyword(s):  
Personal Computer ◽  
Low Cost ◽  
Data Retrieval ◽  
Physical Experiments ◽  
The Right ◽  
The Cost ◽  
Made In

Digitalization of telescopes used as learning media observation of the object is quite effective. However, the cost of operating this system becomes one of the obstacles. The approach to overcome the obstacle can be conducted by utilization of the present technology such as smartphone. Physical experiments have been conducted on the design of digitalization of the starter binoculars interfacing to Personal Computer (PC) using a smartphone. This experiment is aimed to design a more efficient digitalization of telescope observations. Smartphone stative is made in such a way that the camera in the right position on the telescope lens. Data retrieval is taken by a smartphone camera and ASI120MC camera as a comparison parameter. The data will be sent to the PC via an application installed both on smartphone and PC attributed by Bluetooth network. The camera is supported with a camera stative to keep it apart from binoculars. The observations obtained from this system is an interpretation between the camera on the telescope and PC. Such interpretations may produce images or videos observed by telescopes. This design can simplify the interfacing of telescope resulting good enough photo quality.

scholarly journals PENENTUAN HARGA POKOK PRODUKSI PADA PT. CENTRAL PROTEINA PRIMA, Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 62-68
Author(s):  
Ramadhan Mulia Lubis ◽  
Fachrul Rozi
Keyword(s):  
Animal Feed ◽  
Secondary Data ◽  
Raw Material ◽  
Variable Cost ◽  
Labor Costs ◽  
Business World ◽  
Shrimp Feed ◽  
Fierce Competition ◽  
The Right ◽  
The Cost

The rapid growth of the business world is reasonable with fierce competition fornew and similar industries. This phenomenon requires companies in manufacturingto compete competitively as experienced by the animal feed industry, especiallyshrimp feed. Marketing of shrimp feed at the end of 2019 increased after decliningsince the first quarter of the third quarter. According to the head of the aquaculturedivision of the Association of Animal Feed Entrepreneurs (GPMT) Haris Muhtadi,the transmission occurred because of an outbreak of disease attacking shrimp andafter the outbreak ended, shrimp production began to compete again. There aremany ways that companies, especially those engaged in shrimp feed, do so. Startingfrom creating low prices to making brand variations with a certain quality measurethat is used as a price differentiator between these products. To get around this, thecompany must have the right strategy and policy, namely by paying attention to thecost of production of its products. The purpose of determining the cost of goodsmanufactured at PT. Central Proteina Prima, Tbk. This is to analyze the differencein cost of goods manufactured between the methods used by the company and thecost of goods manufactured with the full cost and variable cost methods. This studyuses a qualitative descriptive method and the data source is secondary data. Theresults of the study to determine the cost of production is the shrimp feed factory ofPT. Central Proteina Tbk Medan issued a production cost per kilogram of Rp.14.103.5. Meanwhile, the variable cost of the method according to the previoustheory, the value per kilogram is smaller, namely Rp. 14,049, with a difference ofRp. 54.5 per kilogram. If the company sets a price of Rp 19,745 per kilogram usingthe same method, then determining the cost of goods manufactured 0.5% is moreeffective using the theoretical variable cost method. This difference occurs becauseof the grouping of raw material costs and direct labor costs which affect factoryoverhead costs and the cost of goods manufactured.

scholarly journals THE IMPLEMENTATION OF PRODUCT PROFITABILITY ANALISYS STRATEGY IN INCREASING BUSINESS PERFORMANCE (CASE ILLUSTRATION: A GARMENT INDUSTRY IN BANDUNG)

2008 ◽  
Vol 8 (3) ◽  
pp. 290
Author(s):  
Elizabeth T Manurung ◽  
Arthur Purboyo ◽  
Thomas Kurniawan
Keyword(s):  
Business Performance ◽  
Complete Information ◽  
Garment Industry ◽  
Cost Calculation ◽  
Production Volume ◽  
Activity Based Costing ◽  
Cost System ◽  
The Right ◽  
The Cost ◽  
Made In

<p class="Style1">More severe competition in business of today globalization, coupled with the scorching of economic condition, is demanding companies to constantly seek out ways to preserve their excellence performance, meaning 'doing the right things right' in order that they can achieve optimal performance. The deceptive belief that by increasing sales volume companies can increase their profit has caused them to accept orders over products and consequently increase costs no matter what difference each order made in activities consumption. The concept is based on idea 'The smaller the production volume, the smaller the cost'. Accordingly, this idea leads to overstated calculation ofprofit in ABC (activity based costing), product cost calculation will differ with activities. Accordingly, this gives accurate and complete information about cost for activities and cost for every product. This way, managements know which product(s) is (are) profitable, which part of the operation is (are) efficient, how to make sound strategy to create maximum profit. Finally, this work will end up with an analysis over which product is profitable for a garment industry in Bandung: sweater,  cardinal (long pants), or vest</p><p class="Style2">Keywords: business competition, activity based costing, traditional cost system, product profitabilit</p>

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

Cancellation and Termination of Assignment Contract of Patrimonial Rights of the Author

2019 ◽  
Vol 25 (2) ◽  
pp. 197-201
Author(s):  
Tudor-Vlad Sfârlog
Keyword(s):  
Scientific Research ◽  
Legal Provisions ◽  
The Right ◽  
Made In

Abstract The present study offers the doctrine of the right of intellectual creation new perspectives on the study of the institution of termination of the assignment contract for the patrimonial rights resulting from the intellectual creation. We believe that the present study is rich in doctrinal contributions, formulating new theses and opening the prospect for new perspectives of scientific research. Last but not least, we appreciate that the proposals made in the present study contribute not only to the activity of opinionated in the field, but also to the work of practitioners and direct beneficiaries of the legal provisions on the assignment of patrimonial rights of authors.

Protecting the Desperate: The Regulation of Payday Lending

2015 ◽  
Vol 43 (1) ◽  
pp. 147-176
Author(s):  
Andrew J Serpell
Keyword(s):  
Consumer Credit ◽  
Law Reform ◽  
Payday Lending ◽  
Short Term ◽  
Payday Loans ◽  
The Law ◽  
The Right ◽  
Credit Contracts ◽  
The Cost

Payday loans are small-amount, short-term, unsecured, high-cost credit contracts provided by non-mainstream credit providers. Payday loans are usually taken out to help the consumer pay for essential items, such as food, rent, electricity, petrol, broken-down appliances or car registration or repairs. These consumers take out payday loans because they cannot — or believe that they cannot — obtain a loan from a mainstream credit provider such as a bank. In recent years there has been a protracted debate in Australia — and in several overseas jurisdictions — about how to regulate the industry. Recent amendments to the National Consumer Credit Protection Act 2009 (Cth) — referred to in this article as the 2013 reforms — are designed to better protect payday loan consumers. While the 2013 reforms provide substantially improved protection for payday loan consumers, further changes to the law may be warranted. This article raises several law reform issues which should be considered as part of the 2015 review into small amount credit contracts, including whether the caps on the cost of credit are set at the right level, whether the required content and presentation of the consumer warnings needs to be altered, whether more needs to be done to protect consumers who are particularly disadvantaged or vulnerable and whether a general anti-avoidance provision should be included in the credit legislation.

Microcontroller Device for Conductor Identification Using Acoustic Signal

2020 ◽  
Vol 67 (1) ◽  
pp. 28-34
Author(s):  
Aleksandr V. Vinogradov ◽  
Aleksey V. Bukreev
Keyword(s):  
Acoustic Signal ◽  
Acoustic Waves ◽  
Theoretical Calculations ◽  
Poor Quality ◽  
Electrical Circuit ◽  
Research Purpose ◽  
Electrical Wiring ◽  
The Right ◽  
The Cost ◽  
Technical Solutions

When repairing and replacing electrical wiring in enterprises, the main difficulty is the lack or poor quality of documentation, plans for conductors laying. Distinguishing wires (cables) and their cores by the color of the shells or using tags attached to the ends is difficult if the shells have the same color and there are no tags. Devices and technical solutions used to identify wires and cables do not allow recognizing conductors without breaking the electrical circuit, removing insulation, and de-energizing the network. Searching for the right conductor is a time-consuming operation. (Research purpose) The research purpose is developing a new microcontroller device for identifying wires using an acoustic signal. (Materials and methods) Literature sources has been searched for devices for conductors identifying. (Results and discussion) The article proposes a method that involves feeding an acoustic signal to a wire at one point and capturing it at another, in order to recognize the desired wire. The article presents results of comparison of the developed microcontroller device for identifying conductors using an acoustic signal with known devices and methods for conductors recognizing. (Conclusions) The article reveals the shortcomings of existing methods and means of identifying wires and cables. Authors performed a theoretical calculation of the sound pressure in the conductor at a given distance. The article presents the calculation of speed of acoustic waves in conductors with different types of insulation. Authors designed a microcontroller device for identifying conductors using an acoustic signal and tested it. It was determined that the device increases the safety of work, reduces the cost of operating internal wiring and identification time; eliminates the violation of wire insulation, the need to disable electrical receivers. The convergence of theoretical calculations and experimental data was shown.

scholarly journals An Optimal Control Problem by a Hybrid System of Hyperbolic and Ordinary Differential Equations

Games ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 23
Author(s):  
Alexander Arguchintsev ◽  
Vasilisa Poplevko
Keyword(s):  
Optimal Control ◽  
Differential Equations ◽  
Optimal Control Problem ◽  
Control Problem ◽  
Ordinary Differential Equations ◽  
Hyperbolic Equations ◽  
Control Methods ◽  
The Right ◽  
The Cost ◽  
Optimal Control Methods

This paper deals with an optimal control problem for a linear system of first-order hyperbolic equations with a function on the right-hand side determined from controlled bilinear ordinary differential equations. These ordinary differential equations are linear with respect to state functions with controlled coefficients. Such problems arise in the simulation of some processes of chemical technology and population dynamics. Normally, general optimal control methods are used for these problems because of bilinear ordinary differential equations. In this paper, the problem is reduced to an optimal control problem for a system of ordinary differential equations. The reduction is based on non-classic exact increment formulas for the cost-functional. This treatment allows to use a number of efficient optimal control methods for the problem. An example illustrates the approach.

scholarly journals Grid Parity Analysis of China’s Centralized Photovoltaic Generation under Multiple Uncertainties

Energies ◽  
2021 ◽  
Vol 14 (7) ◽  
pp. 1814
Author(s):  
Libo Zhang ◽  
Qian Du ◽  
Dequn Zhou
Keyword(s):  
Power Generation ◽  
Early Stage ◽  
Electricity Price ◽  
Grid Parity ◽  
Industry Environment ◽  
External Conditions ◽  
Generation Costs ◽  
Time Price ◽  
The Cost ◽  
Installed Capacity

The cost of centralized photovoltaic (CPV) power generation has been decreasing rapidly in China. However, the achievement of grid parity is full of uncertainties due to changes in policies and the industry environment. In order to explore the time, price, and external conditions in which grid parity can be achieved, we create the improved grey GM (1, 1) model to estimate the installed capacity over the next 10 years, and apply a learning curve to predict the cost of CPV generation. In the analysis of grid parity, we compare the benchmark price of coal power and the price under the market-oriented mechanism with CPV. The results show that China’s CPV industry will enter the early stage of maturity from 2020 onwards; with the help of benchmark investment, the grid parity of CPV may be achieved in 2022 at the earliest and 2025 at the latest. After 2025, the photovoltaic electricity price will be generally lower than the coal electricity price under marketization. By 2030, CPV power generation costs will reach US $0.05/kWh, the accumulative installed capacity will exceed 370 GW, and the uncertainties will lead to a cumulative installed gap of nearly 100 GW.

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