scholarly journals Determinanty i tendencje zmian efektywności ekonomicznej Colian S.A. na tle ogółu przedsiębiorstw przemysłu spożywczego w Polsce

2018 ◽  
pp. 101-115
Author(s):  
Mirosław Wasilewski ◽  
Robert Stolarski
Keyword(s):  
Value Added ◽  
Joint Stock Company ◽  
Stock Company ◽  
Aggregated Data ◽  
Cost System ◽  
Operational Activities ◽  
Rate Of Decline ◽  
The Cost

The subject of the study undertaken was determination of relations between the level and structure of costs and the economic efficiency of the company of Polish food production sector, using the case study of Colian joint-stock company. The study adopted aggregated data of the prices and costs level, the profitability indicators of revenue of assets (ROA), the economic viability of sales (ROS), the net value added, and data from periodic reports on the structure of costs by comparative cost system. The level of costs in the sector and in the company increased, despite the decrease in the share of costs of materials and energy, wages and salaries, social security and other benefits, depreciation as well as taxes and fees in the cost structure. The rate of decline in the operating profitability of assets, the economic profitability of sales and the level of value added at enterprise was lower than the increase in the level of costs, which may result from non-operational activities.

scholarly journals Primary Research of the Advantages and the Cost Control of the ABC & EVA Integrated System

2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu
Keyword(s):  
Cost Control ◽  
Control Strategies ◽  
Economic Value ◽  
Value Added ◽  
Capital Cost ◽  
Integrated System ◽  
Activity Based Costing ◽  
Cost System ◽  
Integrated Cost ◽  
The Cost

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.

scholarly journals Hybrid categorical expert system for the use in content aggregation

2021 ◽  
pp. 1-22
Author(s):  
Denis Aleksandrovich Kiryanov
Keyword(s):  
Expert System ◽  
Expert Systems ◽  
Main Category ◽  
Aggregated Data ◽  
Advantages And Disadvantages ◽  
Spam Filter ◽  
Hybrid Solutions ◽  
The Cost ◽  
Use Of Knowledge

The subject of this research is the development of the architecture of expert system for distributed content aggregation system, the main purpose of which is the categorization of aggregated data. The author examines the advantages and disadvantages of expert systems, toolset for development of expert systems, classification of expert systems, as well as application of expert systems for categorization of data. Special attention is given to the description of architecture of the proposed expert system, which consists of spam filter, component for determination of the main category for each type of the processed content, and components for determination of subcategories, one of which is based on the domain rules, and the other uses the methods of machine learning methods and complements the first one. The conclusion is made that expert system can be effectively applied for solution of the problems of categorization of data in the content aggregation systems. The author establishes that hybrid solutions, which combine an approach based on the use of knowledge base and rules with implementation of neural networks allow reducing the cost of the expert system. The novelty of this research lies in the proposed architecture of the system, which is easily extensible and adaptable to workloads by scaling existing modules or adding new ones. The proposed module for spam detection leans on adapting the behavioral algorithm for detecting spam in emails; the proposed module for determination of the key categories of content uses two types of algorithms: fuzzy fingerprints and Twitter topic fuzzy fingerprints that was initially applied for categorization of messages in the social network Twitter. The module that determine subcategory based on the keywords functions in interaction with the thesaurus database. The latter classifier uses the reference vector algorithm for the final determination of subcategories.

scholarly journals The Role of Technology in Financial Inclusion-A Case Study Mobile Money Penetration in Ghana

2021 ◽  
Vol 8 (4) ◽  
pp. 19-34
Author(s):  
Samuel Nii Attoh Abbey
Keyword(s):  
Value Added ◽  
Financial Inclusion ◽  
Mobile Money ◽  
Face To Face ◽  
Platform As A Service ◽  
The Cost ◽  
Audit Trails ◽  
Game Changer

With the flagship success of M-Pesa, mobile devices have become an important tool to facilitate the financial inclusion of the previously unbanked population in developing countries. Following the success of M-Pesa in Kenya in 2007, mobile money technologies became widespread across Africa. Beginning in 2009, Ghana experienced exceptional adoption of Mobile Money technology. Many studies have examined the influence of mobile money on financial inclusion from a variety of perspectives, and many have concluded that mobile money is a game-changer in this regard. The Mobile Money concept has evolved based on introducing the other value-added services such as microloans, savings, and insurance portfolios. The researcher used a questionnaire and a face-to-face interview to obtain qualitative data for this study. Together with other research, the statistics revealed that Mobile Money transactions in Ghana had more than tripled since it became the most popular payment method. Over the last year, the platform as a service has created over 140,000 jobs and has shown to be the safest channel. It has several advantages, including lowering the cost of printing and keeping cash on hand, as well as decreasing fraud because the technology underlying it gives appropriate audit trails to prevent fraud and boost economic growth.

Development of a Low Cost Device for Measuring Solar Irradiance

2012 ◽  
Vol 457-458 ◽  
pp. 1377-1382
Author(s):  
Yu Jie Chen ◽  
Cong Hu ◽  
Yi Ze Sun ◽  
Zhuo Meng
Keyword(s):  
Solar Irradiance ◽  
Low Cost ◽  
Short Circuit ◽  
Short Circuit Current ◽  
Solar Irradiation ◽  
Photoelectric Cell ◽  
Cost System ◽  
Different Temperatures ◽  
The Cost

For a determination of the system’s efficiency and decrease the cost, a low cost system for measuring solar irradiance is designed. By analyzing the influence of solar irradiance and temperature to solar cell, we have found that in case of different temperatures the variation of short-circuit current (Isc) in function of solar irradiation incident (E) is always linear. Then the read-out circuitry is designed to measure and convert the signal which is detected by the photoelectric cell and thermocouples. At last, the software is developed to compensate the temperature and make sure the device work normally. The results of detecting the system show that it’s effective and reliable.

The Principle of Joint-Stock Companies

2016 ◽  
Vol 5 (4) ◽  
pp. 16-19 ◽  
Author(s):  
Галанов ◽  
Vladimir Galanov ◽  
Галанова ◽  
A. Galanova
Keyword(s):  
Reproductive Activity ◽  
Social Benefits ◽  
Main Trend ◽  
Joint Stock Company ◽  
Stock Company ◽  
Personal Consumption ◽  
World Income ◽  
High Level ◽  
The Cost ◽  
Rich Countries

Development of capital relationship occurs in many areas. We can identify the main two of them: the development of the main organizational form of business activity as joint-stock companies and the development of their reproductive activity, which is reflected in the fundamental change in the processes of formation of the cost of the goods produced by these companies. The main trend in the development of a joint stock company may be called the “socialization of capital”, which not only retains many of the old ways of the private appropriation of profits, but also creates new kinds of them. The chain of commercial structures development involves conversion of the national jointstock companies into the international joint-stock companies, or multinational companies. This, in turn, leads to the transformation of a number of states, among which we include the developed or rich countries of the world, into a kind of “joint-stock” societies, whose citizens have an opportunity to increase (through an appropriate system of maintenance of a high level of wages and social benefits) their personal consumption financed by appropriating a disproportionately large part of the total world income by the country as a whole. Such a country objectively turns into a special economic-social form of existence of the joint-stock company. The basis for such a transformation of the state into a sort of joint-stock company is a new nature of production of the majority of modern goods. It consists in the change of the creation process of goods’ value which leads to the complete subordination of all its stages to the corresponding MNC groups.

scholarly journals Value Chain Analysis of Fish in Meghalaya: A Case Study in East Khasi Hills District

2021 ◽  
Vol 66 (3) ◽  
Author(s):  
Ram Singh
Keyword(s):  
Value Chain ◽  
Value Added ◽  
Value Chain Analysis ◽  
Value Addition ◽  
Fermented Fish ◽  
Chain Analysis ◽  
Net Profit ◽  
The Cost ◽  
Fish Marketing

This study on ‘Value Chain Analysis of Fish in Meghalaya: A case study in East Khasi Hills district’ has been conducted in 2020-21 with specific objectives (1) To map the actors involved in the value chain of fish business. (2) To estimate the value addition in fish marketing by the value chain actors. The value chain actors were identified and the structure of the value chains was mapped. The study revealed that the most commonly followed method of value addition of fish in the study area are fermenting, drying and smoking. The cost incurred for making fermented fish was observed to be ` 21.50/kg, ` 16.50/kg for dry fish and ` 37.50/kg for smoked fish. Additionally, net profit was found to be highest in value-added fish than compared to fresh ones. Therefore, value addition should be encouraged among fish farmers to increase net profit.

scholarly journals The cost and revenue analysis of transactions through live sheep value chain in Sudan

2020 ◽  
Vol 1 (2) ◽  
pp. 86-91
Author(s):  
Nuha. E. Abass ◽  
◽  
Mohamed. A. Ibnouf ◽  
Abdelateif. H. Ibrahim ◽  
◽  
...  
Keyword(s):  
Economic Performance ◽  
Value Chain ◽  
Random Sampling ◽  
Field Survey ◽  
Value Added ◽  
Total Sample ◽  
Descriptive Statistics ◽  
Value Addition ◽  
The Cost

Present study was conducted to examine the cost and revenues along the live sheep value chain in Sudan besides the determination of marketing indicators and value addition for the sheep as economic performance among the main actors of the chain covering the locations of Elkhwei, Elnhud locality in West Kordofan state and Omdurman locality in Khartoum state. The data were collected through a field survey conducted during July- September 2018 using questionnaires, stratified random sampling representing the live sheep value chain actors of producers, wholesalers, retailers, processors, and exporters with a total sample size of 300 respondents. The study was following the descriptive statistics methods. The results showed that the producers, exporters, and processors bear the major cost in the live sheep value chain compared to retailers and wholesalers. The cost items of transporting, loading, and veterinary care were the major cost items after the certificate of origin and feed items for they comprised the main value activities performed along the chain of exporters. Also, the revenues of live sheep marketing increase along the value chain to reach its highest value for exporters. That is the same for the marketing indicators "GMM, NMM, and GPM as they increase along with the value chain actors. The producers' share in the sheep marketing value chain in Sudan owns 29% of the sheep market and the sheep (MER) in Sudan is considered as very good registering 71%. Exporters get the most value of sheep marketing as a commodity moving along the value chain reaching 67% compared to value-added for the other factors

scholarly journals Analisis Nilai Tambah Melinjo pada Sentra Industri Emping di Desa Bandar Kecamatan Sukomoro Kabupaten Magetan

2019 ◽  
Vol 2 (1) ◽  
pp. 58
Author(s):  
Eka Adityaningrum ◽  
Sri Marwanti ◽  
Wiwit Rahayu
Keyword(s):  
Raw Materials ◽  
Value Added ◽  
Simple Random Sampling ◽  
Added Value ◽  
Average Revenue ◽  
The Cost ◽  
Industrial Center ◽  
Total Average Cost ◽  
Total Average

Agricultural commodities are generally produced as raw materials and are easily damaged, so they need to be directly consumed or processed first. The processing can increase the added value of agricultural products. The purpose of this study was to determine the cost, revenue, profit, efficiency, and value added of melinjo chips industry in Industrial Center at  Bandar Village Sukomoro District Magetan Regency. The basic method of research used is descriptive analytical method. The determination of the sample area is purpossive which is Bandar Village Sukomoro District Magetan Regency because those village is the center of the melinjo chips industry in Magetan Regency. The respondents are found and gathered by using the proportional method and the respondents are found gathered simple random sampling method. The result of this research shows that total average cost spent by those industrialists in Bandar village is Rp5.816.109,00 per month. The average revenue for each of them is Rp7.826.667,00  per month and the profit is Rp2.010.492,00 per month. The running of melinjo chips industries is efficient. It can be known by efficiency value (R/C ratio) 1,42. The business of melinjo chips in Bandar Village, Sukomoro District, Magetan Regency provides added value of Rp. 8,645.00 / kg

scholarly journals DESAFIOS PARA IMPLANTAR UM SISTEMA DE CUSTOS EM TRIBUNAL REGIONAL DO TRABALHO NO RIO GRANDE DO SUL

2018 ◽  
Vol 15 (1) ◽  
pp. 29
Author(s):  
Giovani Pasa Colussi ◽  
Ângela Rozane Leal de Souza
Keyword(s):  
Administrative Support ◽  
Indirect Costs ◽  
Cost System ◽  
Regional Labor ◽  
Qualitative Descriptive ◽  
Administrative Area ◽  
Costing System ◽  
The Cost ◽  
Productivity Gains

Com a obrigatoriedade para implantação de um sistema de custos no Tribunal Regional do Trabalho da 4ª Região (TRT4) até 2020, o presente estudo tem como questão problema detectar quais informações o sistema de custos deverá gerar para os gestores do TRT4. Esta pesquisa objetiva demonstrar as diretrizes do Sistema de Custos da Justiça do Trabalho (SICJT) e as necessidades do Sistema de Custos do Tribunal Regional do Trabalho da 4ª Região (SICTRT4) apontadas pelos gestores do Tribunal. A pesquisa é definida como qualitativa, descritiva e estudo de caso. Foram realizadas entrevistas com os gestores do TRT4 e analisados documentos referentes ao SICJT. Para o SICTRT4, foram apontados: (a) o método de custeio: custeio direto ou ABC; (b) o rateio dos custos indiretos: na área judiciária e administrativa; (c) os benefícios: ganho de produtividade, comparabilidade, maior transparência; (d) as informações geradas: custo do processo julgado pelas instâncias, relatórios e informações confiáveis; e (e) os centros de custos: unidades do 1º e 2º grau, apoio judiciário, apoio administrativo e as áreas autônomas. Os desafios encontrados são orçamentários, tais como a falta de conhecimento e divulgação do sistema pela administração, a resistência a mudanças e a falta de sistemas específicos.Palavras-chave: Sistema de custos. Custos aplicados ao setor público. TRT4.ABSTRACTWith the obligation to implant a cost system in the Regional Labor Court of the Fourth Region (TRT4) by 2020, the present study has as problem what information the cost system should generate for TRT4 managers. This research aims to demonstrate the guidelines of the Labor Justice Costing System (SICJT) and the needs for the Regional Labor Court of the Fourth Region Costing System (SICTRT4) pointed by the court managers. This study is defined as qualitative, descriptive and case study. Interviews were conducted with the TRT4 managers and documents related to the SICJT were analyzed. For the SICTRT4 were found: (a) costing method: direct costing method or ABC costing method; (b) apportionment: indirect costs distribution in the judicial and administrative area; (c) benefits: productivity gains, comparability, greater transparency; (d) generated information: judged cases costs from all instances, reports and reliable information; (e) costs centre: 1st and 2nd instances, legal aid, administrative support and autonomous areas. The challenges found are budget, lack of knowledge and disclosure of the system from by the administration, resistance to changes and lack of specific systems.Keywords: Costing system. Public costing. TRT4.

scholarly journals THE FINANCIAL INDICATORS’ AND LISTED COMPANY‘S STOCK PRICE LINK DETERMINING THE VALUE / ĮMONĖS FINANSINIS LIKVIDUMAS KAIP PRIEMONĖ ĮMONĖS VERTEI DIDINTI

2016 ◽  
Vol 8 (2) ◽  
pp. 182-191
Author(s):  
Rima Tamošiūnienė ◽  
Justina Paškevičienė
Keyword(s):  
Stock Price ◽  
Stock Exchange ◽  
Economic Value ◽  
Value Added ◽  
Scientific Paper ◽  
Joint Stock Company ◽  
Financial Indicators ◽  
Stock Company ◽  
For Profit ◽  
Value Determination

The demand for value determination increased after rising of the Lithuanian economics. The joint-stock company value depends on the stock price and the company’s profit according to the “stock pricing for profit” method. The purpose of this scientific paper is the financial indicators’ and listed company’s stock price link determining the value. The analysis methods are: the research of scientific literature, data analysis, summarizing and graphic visualization. The link between financial indicators and the stock price is determined on the basis of correlation regression analysis. The analysis showed that listed on the stock exchange company’s stocks already have some value as they raise the capital. The research results revealed the stock price’s direct dependence on the fixed asset turnover and the debt-to-asset ratios. Likvidumo rodikliai traktuojami kaip vieni iš svarbiausių įmonės finansinę būklę rodančių rodiklių. Likvidumas neatsiejamai veikia įmonės vertę. Svarbu nustatyti, kaip, kontroliuojant įmonės likvidumo rodiklius, teigiamai paveikti įmonės vertę ir identifikuoti esminius įmonės finansinio likvidumo veiksnius, kuriems reikėtų skirti daugiausiai dėmesio, siekiant maksimizuoti įmonės vertę. Straipsnyje pateikiamas išvestinis DuPont analizės modelis, pagal kurį vertinamas įmonės grynasis apyvartinis kapitalas ir pridėtinė ekonominė vertė (angl. Economic Value Added – EVA). Ši minėto modelio kintamųjų priklausomybės schema pagrindžia likvidumo poveikį galutinei įmonės vertei. Pateikiamas praktinis modelio veikimas bei išvados. Šis išvestinis DuPont analizės modelis, paremtas apyvartinio kapitalo ir EVA kintamaisiais – tai instrumentas, naudingas įmonės vadovams bei akcininkams, siekiant padidinti įmonės vertę valdant įmonės likvidumą, ieškant papildomų galimybių didinti įmonės likvidumą.

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