scholarly journals A comparative analysis of various approaches to the process of creating production costs in a market environment

2020 ◽  
Vol 6 (Extra-C) ◽  
pp. 161-169
Author(s):  
Dmitry A. Gura ◽  
Aleksandr N. Sekisov ◽  
Oksana A. Kuznetsova ◽  
Elena A. Derkacheva ◽  
Marina G. Kovtunenko
Keyword(s):  
Comparative Analysis ◽  
Production Costs ◽  
Effective Management ◽  
Market Environment ◽  
Composition And Structure ◽  
The Cost ◽  
Production Costing

The article provides a comparative analysis of existing approaches to the formation and functioning of the cost mechanism of modern companies in a market environment, offers an interpretation of production costing, which is a set of actions to determine the composition and structure of costs, as well as to ensure effective management of the transformation of some of their types into others.    

scholarly journals Levelised cost of hydrogen production in Ukraine

2021 ◽  
Vol 2021 (2) ◽  
pp. 4-11
Author(s):  
I.Ch. Leshchenko ◽  
Keyword(s):  
Comparative Analysis ◽  
Hydrogen Production ◽  
Production Cost ◽  
Input Data ◽  
Operating Conditions ◽  
Production Costs ◽  
Load Factor ◽  
Gas Industry ◽  
Pem Electrolyzer ◽  
The Cost

The overview of decarbonization technologies of the gas industry, particularly Power-to-Gas technologies using renewable or excess electricity to produce hydrogen via water electrolysis is presented. Also, a comparative analysis of the main types of electrolyzers for hydrogen production – alkaline and with proton exchange membrane (PEM) is presented, and the conclusion that the PEM electrolyzers using renewable electricity is advisable for implementation in Ukraine. A comparative analysis of available most reasonable data sources regarding estimates of "green" hydrogen production cost is presented. The article also presents the mathematical formulations for levelised hydrogen production cost calculation and input data for calculation. The input data were obtained based on cited sources and own estimations taking into account Ukrainian specific conditions, i.e. PEM electrolyzer operating conditions. The results of the own calculation and ones performed by the cited authors are given. The results of the calculations showed that the key initial parameters that affect the cost of hydrogen production in Ukraine, as in other countries, are capital costs, the cost of electricity, and the electrolyzer load factor. The increase of load factor decreasing levelised cost of hydrogen production, which is important to account for the design of hydrogen production facility. In particular, the production cost of hydrogen using PEM electrolyzer could be reduced from 15.73 $ US/kg H2 to 7.34 $ USA/kg H2 if electricity supplied by NPP at night at "night tariff" will be used instead of electricity from the photovoltaic plant. The results of calculations showed that the obtained hydrogen production costs in Ukraine for both cases - the use of electricity from renewables and from the grid are comparable to European estimates of the hydrogen production costs. Keywords: decarbonization, gas industry, electrolyzer, hydrogen production, weighted-average levelised cost

scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PESANAN PADA CV MITRA BISNIS ANDA

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Zidna Farihah Hayat ◽  
Sulistiyo
Keyword(s):  
Comparative Analysis ◽  
Production Costs ◽  
Order Method ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

The aim of this research to identify the elements of cost of production and calculate the cost of production of CV Mitra Bisnis Anda with the Cost of Job Order Method. Writing method used is descriptive and exposition method. Meanwhile, the exposition describes the classification of costs according to the method of job order and calculation of the cost of production for each product. The method of analysis used is comparative analysis, that is by comparing the calculation of cost of production by the job order method with the cost of production by the company. Based on the calculation and analysis that has been done, there is a difference in cost of production amounted to Rp. 33.137,53.-, for the springbedsandaran kotak is Rp. 22.864,13.-, while for the springbedsandaran konde isRp. 10.273,4.-. The difference arises because there are differences in the classification of production costs, the company does not include depreciation cost because the company has not shrunk its assets, nor does not include the cost of repairs and maintenance when calculating the factory overhead costs

scholarly journals Assessment of the role and significance of the cost formation process in the activities of organizations

2020 ◽  
Vol 6 (Extra-C) ◽  
pp. 314-319
Author(s):  
Dmitry A. Gura ◽  
Aleksandr N. Sekisov ◽  
Oksana A. Kuznetsova ◽  
Victoria I. Kalombo Mulamba ◽  
Evgeniya S. Tishchenko
Keyword(s):  
Comparative Analysis ◽  
Production Systems ◽  
Cost Effective ◽  
Production Costs ◽  
Limited Resources ◽  
Economic Activities ◽  
Effective Mechanism ◽  
The Cost ◽  
The Impact

The article presents a comparative analysis of various approaches to the formation of production costs. The study estimates the role of costs in the production and economic activities of companies in a market environment. At the same time, the assessment considered the impact of the problem of limited resources on the activities of production systems, which is possible to solve only with the active use of alternative ways in organizing the functioning of the cost-effective mechanism of enterprises.    

Assessing the competitiveness of the resort area

2020 ◽  
Vol 18 (7) ◽  
pp. 1216-1231
Author(s):  
K.A. Nefedova ◽  
D.O. Maslakova
Keyword(s):  
Comparative Analysis ◽  
Competitive Ability ◽  
Effective Management ◽  
Development Indicators ◽  
Ski Resort ◽  
Ski Resorts ◽  
Ranking Score ◽  
Comprehensive Development ◽  
Differential Methods

Subject. This article discusses the issues of development of the Krasnaya Polyana resort area. Objectives. The article aims to assess the competitive ability and attractiveness of this resort area through developing indicators. Methods. For the study, we used a comparative analysis, and factor and ranking score techniques. Results. The article offers original methods to assess the competitiveness of the ski resort area and describes possible directions to increase and improve the competitiveness and attractiveness of ski resorts. Conclusions. Comprehensive development indicators help assess the competitive ability of the ski resort area. Modified expert, sociological, rating, and differential methods contribute to the effective management of the resort area's advantages.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

Cost assessment of the bus fleet technical maintenance

2019 ◽  
Vol 39 (2) ◽  
pp. 90-95
Author(s):  
V. V. Turgeneva ◽  
V. D. Sekerin
Keyword(s):  
Cost Evaluation ◽  
Cost Assessment ◽  
Effective Management ◽  
Structure Investigation ◽  
Service Cost ◽  
Technical Maintenance ◽  
Maintenance Service ◽  
The Cost ◽  
Operating Company ◽  
Bus Transport

To assess the effectiveness of bus fleet technical maintenance, service cost evaluation should be organized. This cost analysis is essential for effective management at automobile operating company. The article describes the bus transport position in Moscow transport economy. The importance of technical maintenance in a bus transport system is defined. Special attention is given to the cost structure investigation.

scholarly journals Monitoring the technological processes in the wood industry in order to make them more efficient through technical overhauling

2019 ◽  
Vol 290 ◽  
pp. 02007
Author(s):  
Radu Dan Paltan ◽  
Cristina Biriş ◽  
Loredana Anne-Marie Rădulescu
Keyword(s):  
Automotive Industry ◽  
Operating Mode ◽  
Solid Wood ◽  
Production Costs ◽  
Operating Costs ◽  
Future Research ◽  
Wood Industry ◽  
Research Article ◽  
State Of Research ◽  
The Cost

Of many techniques that are used to optimize production and costs, the studies conducted within a profile company lead to our choice for testing the 6Sigma method (the most used method in the automotive industry) in view of the economic efficiency applied in the wood Industry company. This method measures how many flaws exist in a process and determines in a systematic way how to improve it by technical overhauling and eliminating or minimizing the process for efficiency. This research article aims to study the state of research on the optimization of the production process through technical overhauling for panels reconstituted from solid wood and ways to make production more efficient by cutting costs through technical overhauling. From preliminary research, we estimate that all the items founded and others that will result from further research will result in a significant decrease in production costs that are reflected in the cost of the finished product and consequently in increasing the yield of the company by maximizing its profit. At the same time it may be the basis of future research studies in the field. The easier it is to maximize profits, the lower the operating costs are and the higher recovery rate of investments are, that will result a change in the operating mode: “working smarter not harder”.

scholarly journals Bioethanolic yeasts from dung beetles: tapping the potential of extremophilic yeasts for improvement of lignocellulolytic feedstock fermentation

2021 ◽  
Vol 14 (1) ◽  
Author(s):  
Anita Ejiro Nwaefuna ◽  
Karl Rumbold ◽  
Teun Boekhout ◽  
Nerve Zhou
Keyword(s):  
Treatment Process ◽  
Dung Beetles ◽  
Production Costs ◽  
Industrial Wastes ◽  
Major Drawback ◽  
Renewable Fuel ◽  
Extreme Stress ◽  
Pre Treatment ◽  
The Cost ◽  
Simultaneous Saccharification

AbstractBioethanol from abundant and inexpensive agricultural and industrial wastes possesses the potential to reduce greenhouse gas emissions. Bioethanol as renewable fuel addresses elevated production costs, as well as food security concerns. Although technical advancements in simultaneous saccharification and fermentation have reduced the cost of production, one major drawback of this technology is that the pre-treatment process creates environmental stressors inhibitory to fermentative yeasts subsequently reducing bioethanol productivity. Robust fermentative yeasts with extreme stress tolerance remain limited. This review presents the potential of dung beetles from pristine and unexplored environments as an attractive source of extremophilic bioethanolic yeasts. Dung beetles survive on a recalcitrant lignocellulose-rich diet suggesting the presence of symbiotic yeasts with a cellulolytic potential. Dung beetles inhabiting extreme stress environments have the potential to harbour yeasts with the ability to withstand inhibitory environmental stresses typically associated with bioethanol production. The review further discusses established methods used to isolate bioethanolic yeasts, from dung beetles.

Unequal Treatment of Identical Agents in Cournot Equilibrium

1999 ◽  
Vol 89 (3) ◽  
pp. 585-604 ◽  
Author(s):  
Stephen W Salant ◽  
Greg Shaffer
Keyword(s):  
Marginal Cost ◽  
Consumer Surplus ◽  
Production Costs ◽  
Cournot Equilibrium ◽  
Unequal Treatment ◽  
Marginal Costs ◽  
Second Stage ◽  
Policy Debates ◽  
The Cost ◽  
Antitrust Regulation

Oligopoly models where prior actions by firms affect subsequent marginal costs have been useful in illuminating policy debates in areas such as antitrust regulation, environmental protection, and international competition. We discuss properties of such models when a Cournot equilibrium occurs at the second stage. Aggregate production costs strictly decline with no change in gross revenue or gross consumer surplus if the prior actions strictly increase the variance of marginal costs without changing the marginal-cost sum. Therefore, unless the cost of inducing second-stage asymmetry more than offsets this reduction in production costs, the private and social optima are asymmetric. (JEL D43, L13, L40)

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