scholarly journals Environmental Management Accounting with Material Flow Cost Accounting: Strategy of Environmental Management in Small and Medium-sized Enterprises Production Activities

2019 ◽  
Vol 17 (2) ◽  
pp. 143 ◽  
Author(s):  
Ahmad Maulana Syarif ◽  
Novita Novita
Keyword(s):  
Environmental Management ◽  
Production Process ◽  
Environmental Quality ◽  
Negative Impact ◽  
Raw Materials ◽  
Raw Material ◽  
Material Loss ◽  
Quality Cost ◽  
Failure Cost ◽  
Cost Report

<p class="Imar-Abstract">The purpose of this research is to analyze activities of related environmental costs that occur and how to manage the use of raw materials and energy in the production process.  Research methods used are observation, interview, and documentation. While methods of analysis research data using qualitative descriptive analysis i.e., describing object examined through data collected to produce a generally accepted conclusion. Based on data retrieved explains that activities related to environmental management in the tofu production process has not been made optimally. This impact on the cost of environmental management has not been presented in environmental quality cost report which is divided into four types, namely prevention cost, detection cost, internal failure cost, and external failure cost.  The results of the analysis in this research obtained information that raw material costs into positive output (product) of 88,74% and negative output (material losses) of 11,26%.  This environmental quality cost report that is used as consideration in management decisions related to waste management as well as increased production practices related use of raw materials and energy in the production process as an effort to reduce material loss and minimize negative impact to the environment.</p>

scholarly journals ANALYSIS CONTROL SUPPLIES RAW MATERIALS TO EFFICIENCY COST, USING THE METHOD OF ECONOMIC QUANTITY ORDER AT CV. PQR

2018 ◽  
Vol 1 (01) ◽  
pp. 41
Author(s):  
Wartoyo Hadi
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Analysis Data ◽  
Raw Material ◽  
Economic Order Quantity ◽  
Economic Order ◽  
Order Quantity ◽  
Safety Stock ◽  
Reorder Point ◽  
Efficiency Cost

The purpose of the implementation of this research is to find the effectiveness of supplies raw materials, the method of analysis data used in the square is the smallest trend for planning raw materials and controling supplies use method of economic order quantity (EOQ) analyze reorder point. Analysis reorder point and safety stock. And analyzes efficiency cost of raw materials. Forecasting raw materials years 20x7 according to the smallest trend, cloth and dakron happened the difference is greater than of the target needed (according to a company); controling supplies raw materials with the methods eoq in 20x7 more effective than reservations raw materials cloth and dakron and more efficient than cost raw materials. The company should review the policy of forecasting raw material supplies that had been undertaken and make planning supplies the raw material that more accurate using the firm’s historical data and not only targeting the output production next year, so that machines production can be optimized. Considering the use of control supplies with the methods economic order quantity to companies, so this analysis can determine material reservations, supplies safety, maximum supplies to avoid the risk of running out of raw materials, because the companies often happened less dressed up a result of reservations that time is inaccurate, the lack of safety stock and the deferred the delivery of goods which often disturb the production process, by this method can prevent these things, so that the production process can run smoothly and minimize the cost of raw materials supplies.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

Development of a Raw Material Requirement Balancing Model for a Production Process

2013 ◽  
Vol 824 ◽  
pp. 490-498
Author(s):  
B. Kareem
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Raw Material ◽  
Programming Approach ◽  
Good Tool ◽  
Cement Production ◽  
Optimal Mix ◽  
Material Requirement ◽  
Conventional Material ◽  
Crushed Limestone

Attainment of accuracy in raw materials mix for production processes has been the major problem in many production organizations in developing countries. Effects of unequal proportions of material required for a production process are not fully considered in the past studies. This study modeled the raw material requirements in a production process using proportionality based mixed linear programming approach. The objective was to find optimal mix of raw materials for the production of a unit tonnage of a product. The performance of the model was tested by comparing it with alternatively formulated model based on conventional material mix. This model was tested using a cement production system from which blasted limestone, crushed limestone; raw meal, gypsum, red alluvium, clinker and coal were used as raw materials. The conventional method of mixing materials led to 50 % surplus and shortage of materials in the process as compared with the new scheme. The model would be a good tool for accurate prediction of quantity of the raw material required in the production process.Nomenclature, the proportion of material used per ton of the processed product, the quantity of material in processed product (ton), the material proportional per ton of the product, andthe total quantity of materials needed per ton of the product,..., the counter for material type,..., the counter for material proportionality variant

OPTIMALISASI PENGADAAN BAHAN BAKU DALAM RANGKA MEMINIMALKAN TOTAL BIAYA PERSEDIAAN TEMBAKAU PADA PT BENTOEL INTERNATIONAL INVESTAMA DI MALANG

2019 ◽  
Vol 2 (1) ◽  
pp. 23
Author(s):  
Dwi Dayanti Oktavia ◽  
Peni Indarwati ◽  
Marhaerni Fikky Febriananta
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Cost Savings ◽  
Optimal Level ◽  
Raw Material ◽  
Economic Order Quantity ◽  
Economic Order ◽  
Order Quantity ◽  
Total Cost ◽  
The Cost

A company should maintain an adequate or optimal level of inventory so that production operations can run smoothly and efficiently. What needs to be considered in this case is that the required raw materials are always available, so as to guarantee the smooth production process. However, the amount of inventory should not be too much because this will harm the company. Too much inventory will increase maintenance costs and storage costs in the warehouse. In addition, the amount of inventory that is too much can also increase the likelihood of losses due to damage and loss of quality that can reduce company profits. And vice versa, the amount of inventory that is too small will hamper the production process so that the company will suffer a lot of losses including: the machine does not work as it should, many workers are unemployed, and can even result in the cessation of the production process. This study aims to determine how the calculation of raw materials, what is the total cost of raw material inventory if the company establishes an EOQ (Economic Order Quantity) policy, what is the limit or point of ordering raw materials needed by the company during the grace period at PT.Bentoel International Investama in Malang.The population used is the supply of tobacco raw materials at PT. Bentoel International Investama, where this research was conducted by interview and documentation. The variable in this study is the supply of raw materials. The analysis used is the EOQ (Economic Order Quantity) method.The results of the study, if using the EOQ method in 2017 the cost savings of Rp 40,290,256,931, while in 2018 the cost savings of Rp. 44,388,428,549. Thus there is a difference between inventory policies carried out according to the company with EOQ calculations. It can be concluded that the supply of raw materials every year has increased raw materials, the frequency of purchasing raw materials when using raw materials when using the EOQ method is 2 times in one period, the limit for ordering raw materials needed by companies when using the 2017 EOQ method is 218,176.7 kg, while in 2018 it will be 210,853 kg. The total cost of raw material inventory calculated according to EOQ is less than that spent by the company, so there is a cost savings of raw material inventory

Generation of the Storage Costs Function Using Neural Networks

2012 ◽  
Vol 245 ◽  
pp. 209-214
Author(s):  
Emilia Campean ◽  
Liviu Morar ◽  
Dumitru Pop ◽  
Stefan Pap
Keyword(s):  
Neural Network ◽  
Neural Networks ◽  
Production Process ◽  
Automotive Industry ◽  
Raw Materials ◽  
Raw Material ◽  
Stock Management ◽  
Early Stages ◽  
Classical Models ◽  
Network Application

The main purpose of the paper is to develop a neural network application destined to the raw material stock management, as an performant alternative to the classical models of costs stock management. Stocks of goods that manufacturers would classify as raw materials stocks are, in a special sense, goods in early stages of the production process. The testing was made for three companies from the automotive industry, but it could be applied to any kind of Romanian organization.

scholarly journals Metode Menentukan Klor dalam Sludge Oil: Perbandingan Metode Wet dan Metode Jena

2021 ◽  
Vol 10 (1) ◽  
pp. 1-7
Author(s):  
Herliati Rahman ◽  
Akhirudin Salasa
Keyword(s):  
Environmental Sustainability ◽  
Alternative Fuels ◽  
Negative Impact ◽  
Raw Materials ◽  
Cement Industry ◽  
Raw Material ◽  
Chlorine Content ◽  
Cement Production ◽  
Average Accuracy ◽  
The Difference

Currently, the use of alternative fuels and raw materials (AFR) in the cement industry is very attractive. This is driven by demands for environmental sustainability and the efficiency of fuel and raw material costs. One of the materials that can be used as AFR is sludge oil. However, it needs to be ensured that the chlorine content in the sludge oil does not exceed the threshold so that it does not have a negative impact during the cement production process. It is known that if the chlorine content is more than the threshold, it can cause blocking or clogging of the separator and the kiln. This study aims to determine the performance of the Jena Multi EA 4000 instrument in determining the chlorine content in sludge oil quickly and accurately. Analytic Jena Multi EA 4000 is an Atomic Absorption Spectrometers (AAS) instrument that can be used for analysis of samples in the form of solids or slurries containing chlorine. As validation of the resulting analysis, the wet method is used, which as usual, to determine chlorine levels. From the statistic analysis, namely the F-test and T-test, We found that F-count equal to 0.0080 and F-table equal to 4.2839. it shows that F-count < F-table, indicating the difference in the variance of the two methods H0: s12 = s22 is accepted because there is no difference to the variability of these two tests and the value of T-count = -3.9717 and T-table = 2.1788 so that T-count <T-table is accepted because there is no difference in the average accuracy of the two methods H0: M1 = M2.  

scholarly journals IDENTIFIKASI KENDALA DALAM PROSES PRODUKSI DAN DAMPAKNYA TERHADAP BIAYA PRODUKSI PADA UD. RISKY

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Intan Purwatianingsih Sihadi ◽  
Sifrid S. Pangemanan ◽  
Hendrik Gamaliel
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Internal Constraints ◽  
Industrial Companies ◽  
Constraint Theory ◽  
The Impact ◽  
A Company ◽  
Theory Of Constraint

Constraints are activities that prevent companies from carrying out production activities. Along with the increasingly competitive world economy today, industrial companies are required to be more sensitive in anticipating constraints that occur both internally and externally. These constraints must be considered by the company because it can hamper the production process which has an impact on production costs as well as sales volumes which ultimately cause losses to the company. One tool that can identify constraints of a company is the Constraint Theory. This study aims to find out what constraints occur in the production process and the impact of these constraints on production costs. The method used in this study is descriptive. The results of this study are internal constraints are engine damage and external constraints are delays in the delivery of raw materials. The impact of these constraints on production costs is the loss of raw material costs and an increase in factory overhead costs.Keywords: Constraints, Production Cost, Theory of Constraint

scholarly journals Analysis Critical Control Point (CCP) in Frozen Surimi Production in PT. Bintang Karya Laut, Kabupaten Rembang, Propinsi Jawa Tengah

2020 ◽  
Vol 8 (3) ◽  
pp. 98
Author(s):  
Nur Fais ◽  
Gunanti Mahasri
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Hazard Analysis ◽  
Control Point ◽  
Frozen Storage ◽  
Water Area ◽  
Raw Material ◽  
Primary Data ◽  
Critical Control Point ◽  
Frozen Surimi

Indonesia has vast water area (5,8 million km2) as well as abundant fisheries production (10,83 million tones in 2010). This needs to be balanced with the proper processing of diversivication, one of wich is surimi. Surimi is intermediet product in the form of minced meat wich has undergone washing, pressing, and freezing. Surimi has inherent limitations prone to degradation affected by characteristics raw material as well as errors in the production process. Hazard analysis critical control point (HACCP) management system can be applied to prevent damage due to improper production process. One of the principles of hazard analysis critical control point (HACCP) is the analysis of the critical control poin (CCP),which focuses on hazard mitigation at the critical point of a production process. The methods used in the field practice is descriptive method. Data collection method involves collecting primary data and secondary. Primary data in the form of interviews, observation, and active participation. Surimi productions process in PT. Bintang Karya Laut consists of the receipt of raw materials, washing I, weeding, washing II, the separation of meat, leaching, filtering and pressing, mixing, printing and packaging, freezing, metal detecting, packing and labeling, and storage of frozen. Frozen surimi production in PT. Bintang Karya Laut is ± 7.500 tons/year of row material 30.000 tons. Based on hazard analysis, critical control point (CCP) on the production process of frozen surimi in PT. Bintang Karya Laut are on the three stages : receipt of raw materials, metal detection, and frozen storage. Problems that become obstacles in the process of analysis critical control point (CCP) in PT. Bintang Karya Laut is the limited tools to detect danger at any point of the critical control point (CCP).

scholarly journals ANALYSIS AND COUNTERMEASURE OF VOCS SOURCE IN AUTOMOBILE PRODUCTION PROCESS IN CHINA

2017 ◽  
Vol 3 ◽  
pp. 27
Author(s):  
Tingting Cheng ◽  
Jun Chen ◽  
Ke Wu ◽  
Jianguo Liu ◽  
Siheng Lu ◽  
...  
Keyword(s):  
Production Process ◽  
Production Management ◽  
Raw Materials ◽  
The State ◽  
Raw Material ◽  
Material Production ◽  
Main Culprit ◽  
Source Materials

This article describes the hazards and causes of VOCs as well as the state of VOCs. It is the main culprit in the production of VOCs, which is the main culprit of the production of VOCs source materials in automobile, and analyzes the production of VOCs in the raw material production process from the source. Finally, proposed reduction measures from three aspects of the raw materials, production, management.

Investigation of Hydrometallurgical Processing of Titanomagnetite Ore Enrichment Waste

2020 ◽  
Vol 299 ◽  
pp. 1115-1120
Author(s):  
E.S. Makhotkina ◽  
M.V. Shubina ◽  
I.G. Shubin
Keyword(s):  
Sodium Chloride ◽  
Negative Impact ◽  
Raw Materials ◽  
Mineralogical Composition ◽  
Point Of View ◽  
Raw Material ◽  
Magnetite Ore ◽  
Hydrometallurgical Processing ◽  
Vanadium Extraction ◽  
Extraction Degree

In the article the negative impact of titano-magnetite ore enrichment waste on the environment and the possibility of its use as vanadium-containing raw materials are overviewed. The chemical and mineralogical composition features of various samples of the Kusinsky deposit titanomagnetite ore tails are presented. Different combinations of their roasting processes (with and without salt additives, with oxides, carbonates, or their compositions) and leaching processes (with water or acid) during hydrometallurgical processing were analyzed.The experiment results on the extraction of vanadium in the form of soluble vanadates from the titanomagnetite ore tails by leaching from samples subjected to roasting with soda ash, sodium sulfate, calcium oxide, and sodium chloride in various mass ratios are presented. The significant influence of ore sample chemical composition on the vanadium extraction degree was revealed. It was revealed that for this type of vanadium raw material additives of sodium chloride and sodium carbonate are most preferable from the vanadium extraction degree point of view.

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