scholarly journals Bonding Strength of FRP-Metal Hybrids

2020 ◽  
Vol 3 (1) ◽  
pp. 1-8
Author(s):  
Gerd Sebastiani ◽  
Sebastian Pfeifer ◽  
Lars Röber ◽  
Jun Katoh ◽  
Zenzo Yamaguchi ◽  
...  
Keyword(s):  
Influencing Factors ◽  
Surface Treatments ◽  
Production Costs ◽  
Adhesively Bonded ◽  
Reinforced Plastic ◽  
Additional Production ◽  
Peel Force ◽  
Plastic Matrix ◽  
The Right ◽  
Metal Hybrids

The lightweight credo “the right material in the right place” raises an interesting concern once different materials are meant to provide a watertight bond. Therefore, we investigate the bonding behavior of metals with Fiber-Reinforced-Plastic (FRP) materials. In order to optimize the bond, the major influencing factors and their interactions are studied.In order to identify the above interactions, FRP-metal hybrid specimens were investigated with regard to peel forces and shear strengths. During manufacturing the influencing factors such as sheet metal and FRP type, surface treatments, and bonding processes were varied.Considering the peel force, a thermoset plastic matrix adhesively bonded to steel provided the best results, along with the use of a novel surface etching method by Kobelco. The latter yielded the highest shear strengths within this investigation. No bond could be obtained applying thermoset plastic matrices for in-operandi connections.Using adhesives or surface treatments introduced additional production costs. Hence, in-operandi bonding would be a favorable option, however, one requiring further research. Compared to the material costs, the additional production costs could prove to be insignificant once the bonding process has been properly robustified and automated.

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Stephany Ch. Pelleng ◽  
Herman Karamoy ◽  
Victorina Tirajoh
Keyword(s):  
Quantitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Activity Based Costing ◽  
Traditional System ◽  
Pricing Process ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Pizza Hut

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.

scholarly journals MAIN ASPECTS OF THE ORGANIZATION OF ACCOUNTING AND ANALYTICAL SUPPORT AND COST MANAGEMENT OF THE ENTERPRISE

2021 ◽  
Author(s):  
Antonina Kosiak ◽  
Olena Lytovchenko
Keyword(s):  
Financial Reporting ◽  
Cost Management ◽  
International Standards ◽  
Production Costs ◽  
International Financial Reporting Standards ◽  
Reporting Standards ◽  
Financial Reporting Standards ◽  
Support Organization ◽  
The Right

One of the most important indicators of production and economic activity of enterprises, which has a direct impact on financial performance is costs. The article defines the economic meaning of the concept of "costs", "production costs". Features of accounting and analytical support, organization of accounting and cost management, cost classification are considered. Classification is one of the methods of cognition and study of phenomena, processes, objects, which consists in their division into classes on the basis of certain features, properties and patterns of relations between them. The classification of costs helps to assess the costs incurred, to find possible features to increase cost efficiency and make the right decisions about their management. Classification of costs is the basis of their accounting, analysis and planning in the enterprise. Cost management takes into account such components as rationing, planning, cost accounting, deviation control and cost analysis, cost management and decision making. The problem of cost management is quite relevant for Ukrainian enterprises. Today, all businesses face the problem of applying International Financial Reporting Standards. The peculiarities of cost reflection according to International Financial Reporting Standards and National Accounting Standards (standards) are studied and analyzed. Achieving a high or sufficient level of each of the production or management processes of financial activities of economic entities must be accompanied by certain costs, the economic content of which will vary depending on the object. However, the owners (managers) of the enterprise or its individual structural unit must be clearly aware of what exactly the costs contribute to the creation and maintenance of the organization and their timely optimization. The Conceptual Basis of Preparation and Submission of Financial Statements means true presentation, prevalence of substance over form, prudence, completeness. These requirements formed the basis for the formation of accounting principles in International Standards and, accordingly, in Ukraine.

Systematic Process Chain Creation for CFRP Structures in Early Product Development Stages

2016 ◽  
Vol 1140 ◽  
pp. 328-334
Author(s):  
Matthias Behr ◽  
Carsten Schmidt
Keyword(s):  
Composite Structures ◽  
Production Costs ◽  
Preliminary Design ◽  
Process Chain ◽  
Whole Process ◽  
Reinforced Plastic ◽  
Building Process ◽  
Process Chains ◽  
Carbon Fibre Reinforced Plastic ◽  
Specific Sequences

A planning method is presented which allows to systematically building process chains based on a preliminary design of composite structures. The method utilises the specific sequences of procedural steps that occur in the production of carbon fibre reinforced plastic (CFRP) structures, to build sub process chains for each component of the structure. Process restrictions are considered to evaluate the suitability of different production processes. To obtain the whole process chain of the structure, different joining methods are applied in addition to combine the components and its sub process chains. The results of the presented method are used in an overarching development procedure to investigate resulting impacts on the solution. Possible impacts could be the production costs or the material characteristics.

Activity-Based Costing System for a Small Manufacturing Company

2011 ◽  
pp. 1-19 ◽  
Author(s):  
Arkadiusz Januszewski
Keyword(s):  
Integrated Circuits ◽  
Production Costs ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
False Information ◽  
Direct Production ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Selection Of

The selection of the right cost calculation method is of critical importance when it comes to determining the real product profitability (as well as clients and other calculation objects). Traditional cost calculation methods often provide false information. The literature offers many examples of big companies that have given up traditional methods and applied a new method: activity-based costing (ABC). They discovered that many products that are manufactured generate losses and not profits. Managers, based on incorrect calculations, mistakenly believed in the profitability of each product. Turney (1991) reports on an example of an American manufacturer of over 4,000 different integrated circuits. The cost calculation with the allocation of direct production costs as machinery-hour markup demonstrated a profit margin of over 26% for each product. Implementing ABC showed that the production of more than half of the products was not profitable, and having factored in additional sales and management costs (which accounted for about 40% of the total costs), it was as much as over 75%.

Freeform surface descriptions. Part II: Application benchmark

2017 ◽  
Vol 6 (5) ◽  
Author(s):  
Anika Broemel ◽  
Chang Liu ◽  
Yi Zhong ◽  
Yueqian Zhang ◽  
Herbert Gross
Keyword(s):  
Design Optimization ◽  
Influencing Factors ◽  
Design Process ◽  
Boundary Function ◽  
Optical Systems ◽  
Freeform Surface ◽  
Surface Description ◽  
Surface Representations ◽  
The Right

AbstractOptical systems can benefit strongly from freeform surfaces; however, the choice of the right representation is not trivial, and many aspects must be considered. Many possibilities to formulate the surface equations in detail are available, but the experience with these newer representations is rather limited. Therefore, in this work, the focus is to investigate the performance of several classical descriptions as well as one extended freeform surface description in their performance in concrete design optimization tasks. There are different influencing factors characterizing the surface representations, the basic shape, the boundary function, the symmetry, a projection factor, as well as the deformation term describing higher order contributions. We discuss some possibilities and the consequences of describing and using these options with success. These surface representations were chosen to evaluate their impact on all these aspects in the design process. As criteria to distinguish the various options, the convergence over the polynomial orders, as well as the quality of the final solutions, is considered. As a result, recommendations for the right choice of freeform surface representations for practical issues in the optimization of optical systems can be given under restrictions of the benchmark assumptions.

Halftone Image Processing Method of Security Based on Moiré Effect

2012 ◽  
Vol 200 ◽  
pp. 712-718
Author(s):  
Xiao Mei Zhao ◽  
Bing Xie
Keyword(s):  
Image Processing ◽  
Processing Method ◽  
Production Costs ◽  
Image Processing Method ◽  
Halftone Image ◽  
Moiré Effect ◽  
Graphic Information ◽  
Text Information ◽  
The Right ◽  
Lower Production

A halftone image processing method of security based on moiré effect is developed in this paper. On the theoretical basis of moiré effect and information hiding in halftone images, some images and text information are hidden in the pre-copy color images, and then the images are output by means of laser printers and traditional printing proof. The experimental results show that when the specific detecting film is in the right angle and position, the hidden graphic information can be clearly observed. This security method is of better effect, lower production costs, which can be widely used in packaging security printing.

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