Planning and Monitoring Usage

2014 ◽  
Author(s):  
Dr Cathy Burgess
Keyword(s):  
Raw Materials ◽  
Labour Cost ◽  
Significant Cost ◽  
Flexible Workforce ◽  
Food And Beverage

This chapter aims to show how costs can be planned and their usage controlled through ‘standard costing’. In Chapter 4 we looked at the monitoring of costs and in Chapter 5 at pricing. Here we will consider how to plan spending the correct amount on raw materials. This can be fairly complex in terms of recipes, and a loss of standards can easily cause significant cost variances. We will then look at identifying deviations from these standards – what is due to variances in price, and what is due to variances in quantity used. We will also consider the specific problems of food and beverage materials, which can cause them to be so difficult to manage. Standard costing techniques can also be used in other areas. We discussed the management of labour cost earlier, but you can also use the technique to monitor labour cost where a flexible workforce is employed and where productivity is important to the profitability of the business. A further use for the technique is in identifying variations in revenue and considering whether these differences are due to volume or price (or both). By the end of this chapter you will, therefore, be able to: - Identify the features of food and beverage raw materials that affect their controllability - Discuss briefly the process for costing recipes - Calculate variances according to volume and price - Use the procedure for labour and other cost variances - Identify differences in revenues, also due to volume and price.

scholarly journals Zalacca Based Food Industry Development in Karang Asem District Bali Province

2020 ◽  
Vol 4 (1) ◽  
pp. 38-45
Author(s):  
I Gusti Bagus Udayana ◽  
Ni Made Defy Janurianti ◽  
AA Mayun Wirajaya ◽  
Made Yuliartini ◽  
Luh Kartini ◽  
...  
Keyword(s):  
Food Industry ◽  
Raw Materials ◽  
Added Value ◽  
Analysis Methodology ◽  
The People ◽  
Food And Beverage ◽  
Distribution Process ◽  
Hierarchy Analysis ◽  
The Aesthetic ◽  
High Yields

The food industry is one of the industries that is growing very rapidly throughout the world, including in Indonesia. Various types of food and beverages with an attractive appearance continue to be produced to increase the aesthetic value and attractiveness of consumers. Food and beverage production processes include the selection of raw materials, food and beverage processing, food and beverage quality testing, packaging to the food and beverage distribution process. Every process that takes place must be controlled so that the final product produced is safe and suitable for consumption by consumers. Zalacca production in Karangasem Regency is very good to be developed into the useful food industry. The development of the zalacca-based food industry can increase added value for the people and zalacca commodities. The results of the study using the Process Hierarchy Analysis methodology show that Chips, Syrups, and Extracts occupy high yields to be developed.

scholarly journals PENGEMBANGAN PRODUKSI MINUMAN RUMPUT LAUT EUCHEMA COOTONII DI DESA TATELI TIGA KECAMATAN MANDOLANG, KABUPATEN MINAHASA

2019 ◽  
Vol 6 (12) ◽  
Author(s):  
Lexy Karel Rarung ◽  
Berty E. Kaseger
Keyword(s):  
Raw Materials ◽  
Processing Industry ◽  
Industrial Processing ◽  
Counseling Training ◽  
Specific Target ◽  
Economic Class ◽  
North Sulawesi ◽  
Beverage Industry ◽  
Food And Beverage ◽  
New Business

AbstractThe target of this program is located in Tateli Tiga Village, Mandolang District, Minahasa Regency, which is geographically very strategic for developing seaweed beverage processing industries. This village is a culinary tourism area, where there are many food and beverage entrepreneurs. North Sulawesi, is a large producer of seaweed, thus the availability of raw materials is easy to obtain and adequate for industrial processing. Processing of seaweed drinks consisting of syrup, juice and instant powder, is very easy and the marketing is not difficult, can be reached by the upper and lower economic class communities. The aim of this program is to develop new business fields to improve the economy of the community and increase the selling value and economy of seaweed. The specific target of this PKM program is 1. producing seaweed drinks to meet sanitary and hygienic requirements, packaged and labeled well / attractively 2. Developing seaweed syrup beverage industry business. The implementation methods agreed with partners are: 1. Problems in the production of seaweed syrup drinks, product marketing and finance 2. Methods for solving problems with counseling, training, mentoring and evaluation. 3 Work procedures for solving problems through surveys, counseling, training, mentoring, evaluation, reporting and journals.Keywords: Euchema cootonii, syrup, processing industry Abstrak        Sasaran program ini berlokasi di Desa Tateli Tiga Kecamatan Mandolang Kabupaten Minahasa, yang secara geografi sangat strategis untuk dikembangkan industri pengolahan  minuman rumput laut. Desa ini merupakan daerah wisata kuliner, dimana terdapat banyak pengusaha makanan dan minuman. Sulawesi utara, merupakan penghasil rumput laut yang besar, dengan demikian ketersediaan bahan baku mudah diperoleh dan memadai untuk pengolahan secara industri.  Pengolahan minuman rumput laut yang terdiri dari sirup, sari dan serbuk instant, sangat mudah serta pemasarannya  tidak sukar, dapat dijangkau oleh masyarakat kelas ekonomi  atas maupun bawah. Tujuan program ini yaitu pengembangan lapangan usaha baru untuk meningkatkatkan ekonomi masyarakat serta meningkatkan nilai jual dan ekonomi rumput laut. Target khusus program PKM ini  yaitu 1. memproduksi minuman  rumput laut memenuhi syarat sanitasi dan higienis, dikemas dan dilabel dengan baik/menarik  2.  Mengembangkan usaha  industri minuman sirup rumput laut . Adapun metoda pelaksanaan yang disepakati dengan mitra yaitu: 1. Masalah produksi minuman sirup rumput laut, pemasaran produk dan keuangan 2. Metoda untuk menyelesaikan masalah dengan penyuluhan, pelatihan, pendampingan dan evaluasi. 3 Prosedur kerja untuk menyelesaikan masalah melalui survey, penyuluhan, pelatihan, pendampingan, evalusi, pelaporan dan jurnal.Kata kunci: Euchema cootonii, sirup, industri pengolahan

Covid-19 Pandemic and Severity of Economic Impacts: The Indonesian Case

2021 ◽  
pp. 1-15
Author(s):  
Tulus Tahi Hamonangan Tambunan
Keyword(s):  
Economic Growth ◽  
Raw Materials ◽  
Secondary Data ◽  
Direct Consequence ◽  
Analysis Data ◽  
Poor People ◽  
National Bureau ◽  
Tourism Sector ◽  
Food And Beverage ◽  
Negative Shock

This study tends to examine the impacts of the Covid-19 pandemic on the Indonesian economy with the focus on economic growth, poverty, income distribution, unemployment, tourism sector, and businesses. More specifically, this study tries to answer the following two questions. First, how serious has been the negative shock of the Covid-19 pandemic on the Indonesian economy, especially on economic growth, employment, wages, poverty, inequality, tourism activities and businesses? Second, what were the main economic transmission channels through which the Covid-19 pandemic have caused that negative shock? It adopted an exploratory methodology with a comprehensive review of available literature, including policy documents, research papers, and reports and secondary data analysis. Data used was from the National Bureau of Statistics (BPS). It reveals that the Covid-19 pandemic has affected the Indonesian economy through four main channels: (i) declined domestic demand as a direct consequence of the "anti-Covid-19 impact" policy; (ii) declined export; (iii) declined imports of processed raw materials and auxiliary materials; and (iv) increased poor people as many employees have been laid off, or their wages were cut. As a result, the country's economy experienced a growth contraction of 2.07 percent, the number of foreign tourists visited Indonesia dropped significantly, the unemployment rate as well as the percentage of poor people increased, the Gini ratio experienced an increase, and many companies have suffered huge losses, especially in the tourism sector and also those whose businesses were very dependent on this sector such as transportation and food and beverage companies, as well as hotels and other accommodation provider companies.

scholarly journals Pendampingan Usaha Mikro dan Masyarakat Desa Balunijuk dalam Mewujudkan Kampung HalalL

2020 ◽  
Vol 6 (2) ◽  
pp. 173-180
Author(s):  
Occa Roanisca ◽  
Maya Yusnita ◽  
Robby Gus Mahardika
Keyword(s):  
Central Government ◽  
Raw Materials ◽  
Food And Beverage ◽  
Halal Food ◽  
Global Concern ◽  
The Government ◽  
Direct Guidance ◽  
The Village ◽  
Selection Of

Halal product assurance is a global concern, especially in some Southeast Asian countries. The Government of Indonesia through law No. 33 of 2014 requires food and beverage products circulating in Indonesia to have halal certificates. Responding to the central government program, the Government of Bangka Belitung has issued a Regional Regulation on the Implementation of Safe and Halal Food Guarantees. The purpose of the Community Partnership Program (CPP) is to realize Balunijuk Village as Halal Village. The determination of these objectives is the result of an agreement between the village officials and food and beverage business people in Balunijuk Village. The method of implementation in this activity is in the form of direct guidance to six fostered partners to obtain a Sanitation Hygiene (HS) certificate, and socialization on halal lifestyle targeting the community, village officials and six fostered businesses. Six fostered businesses in the village of Balunijuk have received Sanitation Hygiene (HS) Eligible Certificates. The issuance of HS certificates in the foster stalls shows the seriousness of partners in maintaining the cleanliness of the production process, raw materials and sanitation of production sites. HS Certificate as a requirement for business actors to apply for a Halal Certificate LPPOM MUI in Bangka Belitung. As many as 90% of participants understood about halal lifestyle material, besides that participants felt the need to apply halal lifestyle, especially in the selection of food and drinks to be consumed because it had an impact on physical and spiritual health. The results of this activity are the initiators to realize Balunijuk Village as Halal Village.

Upaya Pemberdayaan Ekonomi Masyarakat Dalam Pengembangan Ekonomi Lokal pada Industri Pengolahan Makanan dan Minuman di Kota Batu

2018 ◽  
Vol 1 ◽  
pp. 6
Author(s):  
Sudarti Sudarti ◽  
Sri Budi Cantika Yuli
Keyword(s):  
Economic Development ◽  
Local Economic Development ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Raw Material ◽  
Economic Empowerment ◽  
General Description ◽  
Business Units ◽  
Food And Beverage ◽  
Production Value

This research aims to determine: 1) characteristics of the food and beverage processing industries; 2) the magnitude of the influence of labor, raw materials and capital variables on the production value of food and beverage industries in Batu City, East Java; 3) Formulating effort of community economic empowerment in local economic development. This research is a quantitative descriptive research which gives general description of the subject matter in numbers or data which analyzed, classified and presented in description. The population of this study is all food and beverage processing industries entrepreneurs in Kota Batu amounting to 210 business units taken 52 business units as research samples. Data collection using interview, questionnaire, and documentation. Using multiple linear regression with dependent variable is production value (Y) and independent variables are Labor (X1), Raw Material (X2), Capital (X3). This research also uses qualitative descriptive analysis. The results showed that food and beverage processing industries in Batu City use a labor force of at most 2-8 people with high school education level. Gender is predominantly female and age 24-27 years old from Batu City and marketing of product in local area. Labor, raw materials and capital have a significant effect on production value. Effort of Community Economic Empowerment in Local Economic Development to be considered include: Target Group, Location, Synergy and Policy Focus, Sustainable Development, Governance, and Process Management.

scholarly journals Pemanfaatan Daun Kelor Sebagai Minuman Herbal Dalam Rangka Mencegah Penyebaran Covid-19

2021 ◽  
Vol 4 (2) ◽  
pp. 189-196
Author(s):  
Marten Umbu Nganji ◽  
Lusia Danga Lewu ◽  
Uska Peku Jawang ◽  
Yonce Melyanus Killa ◽  
Sri Ita Tarigan
Keyword(s):  
Vitamin A ◽  
Vitamin C ◽  
Raw Materials ◽  
The Public ◽  
The World ◽  
Food And Beverage ◽  
Community Skills ◽  
Farmer Groups

Abstract: Moringa leaves can be processed in various food and beverage products such as clear vegetables, juice, omelette, chips, nastar, donuts, bakwan and Moringa leaf noodles. In addition, Moringa leaves can be processed as herbal drinks. Currently, with the covid-19 pandemic conditions around the world, many alternative herbal ingredients are consumed by the public to increase body nutrition in order to prevent transmission of the virus, one of which is Moringa leaves. Moringa plants are high in nutrients, such as vitamin C, calcium, vitamin A, potassium, and protein. The purpose of implementing this PkM activity is to provide information and, to provide assistance to the community in utilizing Moringa plants to prevent Covid-19, as well as to improve community skills in making Moringa herbal drink to prevent Covid-19. This PkM was held at the Ori Angu Farmers Group in Pambotanjara Village, with a series of activities including the socialization of the importance of Moringa leaves, the preparation of raw materials for making herbal moringa drinks, and the practice of manufacturing Moringa leaf herbal drink products. The results of this activity were the socialization of the use of Moringa leaves as a way to increase immunity in order to prevent viruses and the practice of making Moringa leaf tea with members of farmer groups, students and lecturers at the Ori Angu Farmer Group, Pambotanjara Village.Keywords: herbal drink; moringa leaves; prevents covid-19Abstrak: Daun kelor dapat diolah dalam berbagai produk makanan dan minuman seperti sayur bening, juice, omelet, keripik, nastar, donat, bakwan dan mie daun kelor. Selain itu, daun kelor dapat diolah sebagai minuman herbal. Saat ini, dengan adanya kondisi pandemik covid-19 di seluruh dunia, banyak alternatif bahan herbal yang dikonsumsi oleh masyarakat untuk menambah nutrisi tubuh agar dapat mencegah terjadinya penularan virus tersebut, salah satunya adalah daun kelor. Tanaman kelor memiliki nutrisi tinggi, seperti vitamin C, kandungan kalsium, vitamin A, kandungan potasium, dan protein. Tujuan pelaksanaan kegiatan PkM ini adalah untuk memberikan informasi dan, melakukan pendampingan kepada masyarakat dalam memanfaatkan tanaman kelor untuk mencegah covid-19, serta meningkatkan keterampilan masyarakat dalam pembuatan minuman herbal daun kelor dalam mencegah covid-19. PkM ini dilaksanakan di Kelompok Tani Ori Angu Desa Pambotanjara dengan runtutan kegiatan adalah sosialisasi pentingnya daun kelor, persiapan bahan baku pembuatan minuman herbal daun kelor, dan praktik pembuatan produk minuman herbal daun kelor. Hasil dari kegiatan ini adalah terlaksananya sosialisasi pemanfaatan daun kelor sebagai salah satu cara menambah imunitas tubuh dalam rangka mencegah virus dan dilaksanakannya praktik pembuatan teh daun kelor bersama anggota kelompok tani, mahasiswa dan dosen di Kelompok Tani Ori Angu Desa Pambotanjara.Kata kunci: daun kelor; mencegah covid-19; minuman herbal

scholarly journals Working Capital Management Policy and The Financial Performance of Food and Beverages Companies in Nigeria

2018 ◽  
Vol 2 (2) ◽  
pp. 75
Author(s):  
Yahaya Yusuf ◽  
Mohammed Sani
Keyword(s):  
Raw Materials ◽  
Stock Exchange ◽  
Secondary Data ◽  
Management Policy ◽  
Capital Management ◽  
Working Capital ◽  
Working Capital Management ◽  
Food And Beverages ◽  
Food And Beverage ◽  
The Relationship

This study is set to examine the relationship between working capital management policy and profitability of quoted food and beverages companies in Nigeria. The population comprises a sample of ten (10) food and beverage companies quoted on the Nigerian Stock Exchange. The study used secondary data for a period of ten (10) years (2005-2014) and was analyzed using descriptive and inferential statistics with the aid of Stata version 13. Two research hypotheses were formulated and tested. It was found that, there is no significant relationship between receivable collection period (RCP) policy and profitability of quoted food and beverage companies in Nigeria. However, it was recommended that the management should identify the level of inventory which allows for uninterrupted production but reduces the investment in raw materials and minimizes reordering cost and hence increases profitability. The management should reduce their RCP from 53 days on the average to at most 30 days by instituting adequate control and flexible credit policy.

scholarly journals Advanced Bioethanol Production: From Novel Raw Materials to Integrated Biorefineries

Processes ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 206
Author(s):  
Aleta Duque ◽  
Cristina Álvarez ◽  
Pablo Doménech ◽  
Paloma Manzanares ◽  
Antonio D. Moreno
Keyword(s):  
Raw Materials ◽  
Raw Material ◽  
Added Value ◽  
Bioethanol Production ◽  
New Developments ◽  
Production Processes ◽  
Food And Beverage ◽  
Cost Competitiveness ◽  
Microbial Strains ◽  
The Cost

The production of so-called advanced bioethanol offers several advantages compared to traditional bioethanol production processes in terms of sustainability criteria. This includes, for instance, the use of nonfood crops or residual biomass as raw material and a higher potential for reducing greenhouse gas emissions. The present review focuses on the recent progress related to the production of advanced bioethanol, (i) highlighting current results from using novel biomass sources such as the organic fraction of municipal solid waste and certain industrial residues (e.g., residues from the paper, food, and beverage industries); (ii) describing new developments in pretreatment technologies for the fractionation and conversion of lignocellulosic biomass, such as the bioextrusion process or the use of novel ionic liquids; (iii) listing the use of new enzyme catalysts and microbial strains during saccharification and fermentation processes. Furthermore, the most promising biorefinery approaches that will contribute to the cost-competitiveness of advanced bioethanol production processes are also discussed, focusing on innovative technologies and applications that can contribute to achieve a more sustainable and effective utilization of all biomass fractions. Special attention is given to integrated strategies such as lignocellulose-based biorefineries for the simultaneous production of bioethanol and other high added value bioproducts.

scholarly journals PENDIDIKAN KETERAMPILAN PENGUSAHA KULINER

2020 ◽  
Vol 3 (2) ◽  
pp. 118-123
Author(s):  
Mujiono Mujiono ◽  
Sofino Sofino ◽  
Ilham Abdullah
Keyword(s):  
Qualitative Research ◽  
Raw Materials ◽  
Research Data ◽  
Learning From Experience ◽  
Data Presentation ◽  
Analysis Techniques ◽  
Existing Problems ◽  
Food And Beverage ◽  
Skills Education ◽  
The City

 The purpose of this study is to describe the success of the Solo 99 super meatball culinary business in the city of Bengkulu, as many as three subjects in this study. This research is a qualitative research. Data collection techniques using interview, observation and documentation. Data analysis techniques include data reduction, data presentation and conclusion drawing. Checking the validity of the data using triangulation techniques. The research results show that first, there is a form of success obtained during running a meatball culinary business in the form of assets such as shop houses, boarding houses, cars and motorcycles as well as gaining popularity and benefits of building an economic system in the vicinity. Second, the acquisition of meatballs culinary entrepreneurship skills education is obtained by the owner by self-taught by learning from experience, actively asking and paying attention and diligently reading books and looking for info from social media. Third, the effort to develop innovative businesses is to make new innovations in food and beverage menus and the process of making meatball balls so that they can be promoted. Fourth, the obstacle faced is the price of raw materials going up and down or unstable. Fifth, the solution made to deal with existing problems is by reducing the portion of meatballs that are sold but not too much. Keywords: Success, Business, Culinary, Meatballs

scholarly journals SUPPLY CHAIN MANAGEMENT MODEL ON START-UP BUSINESS

2019 ◽  
Vol 8 (2) ◽  
pp. 30-37
Author(s):  
Romauli Nainggolan
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Business Model ◽  
Raw Materials ◽  
Early Stage ◽  
Management Model ◽  
Physical Endurance ◽  
Chain Management ◽  
Start Up ◽  
Food And Beverage

Supply chain management is an important part in achieving the efficiency of the company. The supply chain for early-stage businesses is further compared to large and advanced businesses. This research offers a management model for the supply chain of non-F & B start-up businesses established by Universitas Ciputra students and discuss the strategy for planning raw materials from suppliers. The consideration of choosing the non-Food & Beverage businesses was merely because the products have longer physical endurance so they can be stored in warehouses for preparation, so it is assumed to have longer supply chain. The research respondents were 30 non-Food and Beverage start-up businesses operating more than two years. From the results of the study there were two findings. First, there are three kinds of supply chain management models adopted by the student's start-up business. Model 1 consist of Suppliers - Manufacturers - Distributors - Resellers - Consumers. Model 2 consist of Suppliers - Manufacturers - Resellers - Consumers. Model 3 consist of Suppliers - Retailers - Consumers. Second, in order to provide raw materials, 40% non-F & B student's start-up businesses using a small supplier strategy with two suppliers. 7% start businesses using many supplier strategies with four suppliers. Non-Food & Beverage businesses have longer physical endurance so they can be stored in warehouses for inventory

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