scholarly journals Analisis Penentuan Pola Produksi Dalam Upaya Meminimalisasi Biaya Produksi Dengan Metode Incremental Cost

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Aneke Ayu Putri Ningtyas ◽  
Setyo Adjie ◽  
Wijianto Wijianto

This study discusses efforts to minimize production costs at the Ponorogo "Sweep Jagad" Production House by taking into account additional costs that may occur during production activities, including saving costs, overtime costs, subcontracting costs, and labor turnover costs.  Through the application of production patterns with three alternatives, namely constant production patterns, corrugated production patterns, and moderate production patterns, a clear picture of production can be carried out by companies in the future.  The results obtained indicate that there are significant differences in the production costs of the three production patterns.  Value of costs in a constant production pattern of Rp.  5,240,500, then the corrugated production pattern of Rp. 1,676,000, then the moderate production pattern of Rp.  6,744,500.  Therefore the production pattern that is able to minimize production costs is a corrugated production pattern.

2011 ◽  
Vol 2 (1) ◽  
pp. 52
Author(s):  
Erick Wijaya ◽  
Sevenpri Candra ◽  
Haryadi Sarjono

PT Damai Sejahtera Utama is a manufacturing company engaged in timber production. The company is processing wood sticks (logs) into plywood. The purpose of this research is to find the most efficient production patterns with the pattern approach 3 (three) of production, namely: Wavy production patterns, production patterns Constant, and Moderate production patterns. With this method is expected to determine the most appropriate production pattern with the condition of the company, so as to minimize Incremental costs that will occur. The results of this study indicate that by using corrugated production patterns can cause incremental cost of 3,330,267,500 IDR. For Constant production patterns can lead to costs amounting to 3,696,317,500 IDR whereas if the company uses pattern Moderate production costs to be incurred amounted to 3,289,417,500 IDR. From the results of this study showed that moderate production patterns have the smallest Incremental costs compared to the wavy or constant patterns of production. 


Author(s):  
O.G. Polgorodnik ◽  
◽  
S.I. Gradchenko ◽  
L.O. Barabash ◽  
◽  
...  

In the conditions of the Ukraine`s Lisosteppe the efficiency of the researched biological protection means Trichodermin, Planryz, Pentafag and Gaupsin in dejecting the development of and septoria spot in the gooseberry orchards appeared to depend both on the experimental preparations and cultivar peculiarities. The cv Svarog biological resistance to powdery mildew proved higher as compared to “Tiasmyn” on the background of the protective treatments with biological preparations.The development of on the variety “Tiasmyn” varied from 24.4 to 31.1 % and on “Svarog” from 12.7 to 17.6 %. The preparation Gaupsin turned on more efficient against diseases in comparison with the other biological preparations during all the research years. The economic evaluation showed that in the “Tiasmyn” orchards in the variants with using the biopreparations the production costs per ha rose by 9.6 - 13.0 %, including the plants protection by 1.9-1.7 % as compared to the control but thanks to the yield increase by13.8-20.0 % the profit was higher by 17.6-26.3 %. The most effective variant in this cultivar protection system was the preparation Gaupsin utilization – the rate of return cost recovery was 225 %. The profit per hectare in the above mentioned treatment rose to 129.6 thousand grn under a profitableness level of 124.1 %. The cultivar “Svarog” was characterized with the lower yield than “Tiasmyn” in all the variants. As a result the profit and profitableness rise of the economic efficiency indices in the treatments with the biopreparations usage in comparison with the control (as a result of the yield increase by 19.6-25.4 % the profit rose by 22.7-35.1 %). When applying Gaupsin the highest rate of return cost recovery of the additional costs, profit per hectare and profitableness level were achieved – 230.9 %, 120.8 thousand grn and 119.4 % respectively. The obtained results enable to recommend Gaupsin as an element of the gooseberry orchards protection from the main diseases in the Ukraine`s Lisosteppe.


Author(s):  
Caitriona Noonan ◽  
Amy Genders

Research commissioned by Ofcom categorises arts television as a genre ‘at risk’ of disappearing as relatively small audiences are unable to offset increased production costs. A decline is also evident in Ofcom's own research which finds that in the five years to 2011, spending on arts programming by the five main terrestrial broadcasters fell by 39 per cent. This decline is the confluence of a number of factors. Decreases in commissioning and production budgets mean fewer resources for producers. Within specialist factual genres such as arts, this can have a limiting effect on the coverage of the subject, access to expertise, and the aesthetics of the final programme. Without a deliberate strategy to save it, the downward trajectory of arts content on British public service broadcasting is unlikely to be reversed.


2005 ◽  
Vol 29 (2) ◽  
pp. 88-95 ◽  
Author(s):  
T.D. Byram ◽  
T.J. Mullin ◽  
T.L. White ◽  
J.P. van Buijtenen

Abstract The tree improvement programs founded in the southeastern United States 50 years ago have been the prototype for many silvicultural research programs around the world. During that time, they have been directly or indirectly responsible for much of the remarkable progress in forest productivity seen in the southeastern United States. They have also exported plant material, ideas, and trained professionals to many other parts of the world. These programs, models for collaborative research and development, are now entering a critical period fraught with both promise and peril. Extraordinary progress in both forest genetics and tree improvement is achievable during the next 10 years. Advances in physiology, genomics, and molecular biology provide tools to make rapid improvements in vegetative propagation, selection efficiencies, deployment strategies, and the possibility of creating crop trees with novel characteristics. This article discusses four main areas of concern that influence the future of tree improvement: economics, societal expectations, rate of scientific advancement, and organizational infrastructure. Key to the economic concerns are the restraints that arise from the fact that wood and fiber products are temporarily abundant in the global market. Under these conditions, tree improvement is restrained to adding value either by lowering production costs or by making qualitative changes capable of transforming the output into higher value specialty products. Key to the societal expectations is how tree improvement practitioners address the limits set by society on acceptable technology. We have a responsibility to shape public and corporate policies by helping evaluate the risks and benefits of alternative technologies. We have more control of the advancement of science and its silvicultural application. Nevertheless, advances in science occur at irregular intervals and are impossible to predict. The one area of our future that we collectively control is the infrastructure by which we organize our efforts. Criteria for successful infrastructure will be those that support continuity of effort, maximize return from limited resources, and foster cooperative research while simultaneously promoting the development of proprietary intellectual property. South. J. Appl. For. 29(2):88–95.


2018 ◽  
Vol 7 (2) ◽  
pp. 134
Author(s):  
Haihong He

This study uses a sample of Chinese manufacturing firms to examine the association between current period inventory production costs and sales changes in adjacent past and future periods. The results find an overall significant association between inventory production and the past period sales changes, but no association between inventory production and the future period sales changes. Further, we find that in firms with high return on assets, inventory production is only associated with the past period sales changes, but not with the future period sales changes; in contrast, in firms with low return on assets, inventory production is only associated with the future period sales changes, but not with the past period sales changes. The results, on one hand confirm our perception of control oriented management accounting practices in China, on the other hand suggest that firm performance is associated with such management emphasis in China.


2015 ◽  
Vol 747 ◽  
pp. 52-55
Author(s):  
Nangkula Utaberta ◽  
Nurhananie Spalie

Malaysia is one of the classic examples of a multi-ethnic society. The country is proud of its multiracial culture which makes it a model for other countries. The ubiquitous community hall in the Malaysian landscape, as it stands now, has long passed its time of usefulness. These halls are labelled with names like dewan serbaguna, dewan orang ramai or even balai raya. But as it stands today, the community hall in our midst is nothing more than a large empty space used for games like badminton or ping pong and the occa-sional event. The changing modern Malaysian society demands more of this simple out-dated facility; there must be a place for the various ethnic groups to meet and fulfil modern needs such as family days, health checks, child’s play, music lessons and many more important uses This paper strives to identify and analyse some of the architectural problems in current community centres in Malaysia with the focus on the spatial aspects and space usage. It is expected that this paper can give a clear picture of the problems faced by Malaysian community centres with some considerations and a framework to develop a new scheme for community centre development in the future.


2019 ◽  
Author(s):  
Demmy Verbeke ◽  
Laura Mesotten

KU Leuven has been supporting Green OA through its institutional repository Lirias for many years already. As it is clear, however, that Green OA provides only part of the solution for the crisis in scholarly communication, the university was looking to intensify its efforts to maximize exchange, collaboration and innovation thanks to the dissemination of scholarly results. This led to the establishment of the KU Leuven Fund for Fair Open Access in March 2018. This fund initially provided financial support for the production costs of OA monographs published by Leuven University Press as well as for the production costs of articles published in OA journals, on the condition that these journals are published according to the Fair OA model and maintain the highest academic standards. As of 2019, the scope of the fund was broadened to include financial support to non-commercial publishing initiatives and infrastructures in general. This poster briefly presents the KU Leuven Fund for Fair OA and details which articles, books, initiatives and infrastructures are supported during the first two years of operation. It also discusses the future of the fund and how it ties in with the open scholarship roadmap within KU Leuven.


2020 ◽  
Vol 2 (1) ◽  
pp. 170
Author(s):  
Anhar Fazri ◽  
Al Munawir Al Munawir ◽  
Putri Kemala Sari ◽  
Sri Wahyu Handayani ◽  
Zuhrizal Fadhly ◽  
...  

Education is an effort to channel knowledge from educators to students through a tiered process. Elementary school students are students at the next level who must obtain extraordinary motivation to support the dream process they have, especially for students at SDN 7 Jeumpa, Aceh Barat Daya District. That way, creating an inspiring class that can give an idea of their dreams in the future will be a form of motivation that is able to push them toward a better future. The method used in this service is by lecturing, sharing sessions, and direct practice in accordance with the profession. The results of the dedication show that very many students at SDN 7 Jeumpa, Southwest Aceh District do not have high motivation in achieving their dreams and also that some of these students are still hesitant in determining their dreams, so they only follow what is conveyed by other students. That way, the results of this service provide a clear picture of the dream they will achieve and good motivation for students to pursue that dream.


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