scholarly journals ENTERPRISE COST MANAGEMENT METHODS

2022 ◽  
Vol 2021 (2) ◽  
pp. 1-5
Author(s):  
Vera Shumilina ◽  
Karen Avetisyan ◽  
Vitaliy Brykalov
Keyword(s):  
Production Cost ◽  
Cost Management ◽  
External Environment ◽  
Production Costs ◽  
New Method ◽  
Modern Methods ◽  
Entire Complex ◽  
Research Analysis

The article is devoted to the research analysis of current patterns in the methodology of cost management at the enterprise. Modern methods of production cost management are analyzed. Methods that take into account the influence of the internal and external environment on production costs are determined. It is established that each method used autonomously does not solve the entire complex of management tasks. Therefore, the improvement of cost management methods should be based on the synthesis of a new method that includes the advantages of existing cost methods and eliminates their disadvantages

scholarly journals Cost management in technological processes taking into account the implementation of the resource saving policy

2021 ◽  
pp. 103-111
Author(s):  
A. I. Shinkevich ◽  
O. V. Antipova
Keyword(s):  
Production Management ◽  
Cost Management ◽  
External Environment ◽  
Theory And Practice ◽  
Production Costs ◽  
Management Decision ◽  
Environment Impact ◽  
Resource Saving ◽  
Oil Companies ◽  
Management Concepts

The most important factor in maintaining the positions of Russian oil companies at the global level is taking into account the factors of changes in the external environment and the activation of internal reserves. The development of effective management decision support systems requires new management concepts based on current advances in production management theory and practice. The article proposes an approach based on determining the optimal combination of resources used in the production process and assessing their impact on the formation of production costs. The concept of cost management is based on an analysis, included the specifics of the enterprise’s internal environment and an assessment of the external environment impact on it. A cost management methodology has been developed to reduce the labour intensity of decision-making and the likelihood of technical selection errors, and to increase the efficiency of resource use and cost management. The proposed approach to cost management model formation has been recommended for using at oil industry enterprises. It can also be applied to enterprises in other industries by developing key performance indicators that affect the main cost items of the technological process under consideration.

Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach

2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari
Keyword(s):  
Quantitative Study ◽  
Marginal Cost ◽  
Production Cost ◽  
Maximum Level ◽  
Production Costs ◽  
Total Production ◽  
Sugar Factory ◽  
Maximum Production ◽  
Cost Approach ◽  
South Sulawesi

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    

PROFITABILITAS USAHA PETERNAKAN AYAM BROILER DENGAN TIPE KANDANG YANG BERBEDA

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Nurul Mukminah ◽  
Rita Purwasih
Keyword(s):  
Economic Analysis ◽  
Production Cost ◽  
Broiler Chicken ◽  
Production Costs ◽  
Different Types

This study aims to determine and compare the profitability of different types of broiler chicken farms (open and cloused houses) in Subang Regency. This study involved 9 farmers consisting of 5 farmers with closed house and 4 farmers with open house who partnered with PT. Surya Unggas Mandiri (PT. SUM). Production costs taken are 2 production periods from May-August 2018. Data are analyzed using economic analysis and descriptive methods. The results showed that the production cost per period per 1000 birds closed house was higher (Rp. 27.656.768,-) compared to open house (Rp. 24.975.671,-). The revenue per period per 1000 birds of closed house is higher (Rp. 30.606.931,-) compared to open house (Rp. 25.788.618,-). The profit of farmers who use closed house is higher (Rp. 2.621/period/bird) than open house (Rp.417,-). The profitability in close house s is 9.48% and is very feasible to develop

MINIMALISASI BIAYA SIMPAN DAN BIAYA SETUP PADA MULTIPLE PRODUK: SIMULASI DENGAN CAPACITATED LOT SIZING PROBLEM

2019 ◽  
Vol 4 (2) ◽  
pp. 205-214
Author(s):  
Erika Fatma
Keyword(s):  
Production Cost ◽  
Lot Sizing ◽  
Setup Time ◽  
Production Costs ◽  
Total Production ◽  
Product Cycle ◽  
Lot Size ◽  
Setup Costs ◽  
Lot Sizing Problem ◽  
Capacitated Lot Sizing

Lot sizing problem in production planning aims to optimize production costs (processing, setup and holding cost) by fulfilling demand and resources capacity costraint. The Capacitated Lot sizing Problem (CLSP) model aims to balance the setup costs and inventory costs to obtain optimal total costs. The object of this study was a plastic component manufacturing company. This study use CLSP model, considering process costs, holding costs and setup costs, by calculating product cycle and setup time. The constraint of this model is the production time capacity and the storage capacity of the finished product. CLSP can reduce the total production cost by 4.05% and can reduce setup time by 46.75%.  Keyword: Lot size, CLSP, Total production cost.

scholarly journals A novel approach to optimize the production cost of railway coaches of India using situational-based composite triangular and trapezoidal fuzzy LPP models

2021 ◽  
Author(s):  
Rakesh Kumar ◽  
Gaurav Dhiman ◽  
Neeraj Kumar ◽  
Rajesh Kumar Chandrawat ◽  
Varun Joshi ◽  
...  
Keyword(s):  
Comparative Study ◽  
Real Time ◽  
Production Cost ◽  
Upper Bounds ◽  
Production Costs ◽  
Cost Data ◽  
Novel Approach ◽  
Membership Grade ◽  
Minimum Costs

AbstractThis article offers a comparative study of maximizing and modelling production costs by means of composite triangular fuzzy and trapezoidal FLPP. It also outlines five different scenarios of instability and has developed realistic models to minimize production costs. Herein, the first attempt is made to examine the credibility of optimized cost via two different composite FLP models, and the results were compared with its extension, i.e., the trapezoidal FLP model. To validate the models with real-time phenomena, the Production cost data of Rail Coach Factory (RCF) Kapurthala has been taken. The lower, static, and upper bounds have been computed for each situation, and then systems of optimized FLP are constructed. The credibility of each model of composite-triangular and trapezoidal FLP concerning all situations has been obtained, and using this membership grade, the minimum and the greatest minimum costs have been illustrated. The performance of each composite-triangular FLP model was compared to trapezoidal FLP models, and the intense effects of trapezoidal on composite fuzzy LPP models are investigated.

scholarly journals Cycle-oriented approach to building a model of production costs

2020 ◽  
Vol 17 ◽  
pp. 00124
Author(s):  
Elena P. Polikarpova ◽  
Igor E. Mizikovskiy
Keyword(s):  
Cost Management ◽  
Modern Science ◽  
Management Control ◽  
Point Of View ◽  
Production Costs ◽  
Production Cycle ◽  
Agricultural Activity ◽  
Management Tools ◽  
Agricultural Enterprises ◽  
Oriented Approach

Modern science and practice does not have a sufficient set of cost management tools, taking into account the duration of the production cycle, characteristic of agricultural activity. The implementation of a cycle-oriented approach to building a model of production costs was based on studying the existing options for classifying production costs, which were supplemented with features from the perspective of managing long production cycles. As a result of the study, a model of production costs was built from the point of view of a cycle-oriented approach, as well as a model of production costs from the standpoint of features of a long production cycle. The model can serve as the basis for the formation of the information space of cost management, control and cost analysis in the economy of agricultural enterprises.

scholarly journals The Moderate Operation Scales of Apples Based on Output, Profit, and Unit Production Costs in the Shaanxi Province of China

Land ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 25
Author(s):  
Congying Zhang ◽  
Qian Chang ◽  
Liqun Shao ◽  
Xuexi Huo
Keyword(s):  
Production Cost ◽  
Cost Model ◽  
Unit Cost ◽  
Production Costs ◽  
Shaanxi Province ◽  
Profit Model ◽  
Unit Production Cost ◽  
Net Profit ◽  
Apple Production ◽  
Moderate Scale

In the Shaanxi province, small and scattered plots impede an increase in the efficiency of apple production. Developing a moderate operation scale is a proper tool to solve inefficiencies in apple production, as it enables improving the factor allocation efficiency, resulting in higher yields, higher profit, or lower production costs. However, the moderate operation scales, based on output, profit, and production costs, may be different. This paper aimed to evaluate the moderate operation scale of apples from three perspectives of increasing yields and profits and reducing unit production cost. The study was based on survey data collected from 661 randomly selected apple farmers in eight counties of the Shaanxi province, China. The collected data were analyzed quantitatively by the input-output model, the net profit model, and unit production cost model. The findings show that: (1) The moderate operation scale oriented to increasing apple yields in the Shaanxi province should be 0.87–1.53 ha. (2) The moderate operation scale oriented to increasing the net profit of farmers in the Shaanxi province should be over 1.53 ha. (3) The moderate operation scale oriented to reducing the unit cost of apple production in the Shaanxi province should be 0.20–0.53 ha. The study provides evidence that policymakers should grasp the balance point and find the intersection of the operation scale based on output, profit, and unit production cost when guiding apple growers to carry out the moderate scale. We propose that 0.87–1.53 ha may be a suitable operation scale for apple production in the Shaanxi province at the current stage.

scholarly journals Performance evaluation of power-operated reapers for harvesting rice at farmers’ field

2018 ◽  
Vol 16 (1) ◽  
pp. 144-150
Author(s):  
Md Ashraful Alam ◽  
Anwar Hossen ◽  
AKM Saiful Islam ◽  
Monjurul Alam
Keyword(s):  
Performance Evaluation ◽  
Economic Performance ◽  
Production Cost ◽  
Field Capacity ◽  
Production Costs ◽  
High Wage ◽  
Harvesting Time ◽  
Actual Field ◽  
Field Efficiency ◽  
User Friendly

Harvesting is one of the major labor intensive works in rice cultivation. Appropriate harvesting machinery is urgently needed to reduce labor and production costs. Production cost of rice becomes high due to labor shortage and high wage rate during harvesting time. Techno-economic performance of Korean self-propelled reaper (KR), China self-propelled reaper (CR) and BRRI reaper (BR) were evaluated in order to identify the field constrains and problems of the reapers at Mithapukur of Rangpur, Bangladesh during Aman season of 2013. The actual field capacities of the KR, CR and BR were found 0.18, 0.17 and 0.15 ha h–1with the corresponding field efficiency of 55, 68 and 56%, respectively. The variation of field capacity among the models was due to turning time losses, weight of the reaper and operator’s skill. The fuel consumption of the reapers was 4.11, 2.61 and 8.39 l ha–1 for KR, CR and BR, respectively. The shattering loss of paddy harvesting was 1.66, 1.50 and 1.45% for KR, CR and BR, respectively. The break-even area of the reapers was 9.15, 7.82 and 8.43 ha yr-1 for KR, CR and BR, respectively. It is evident that the reaper could be used successfully as labor saving and user friendly technology to eliminate post-harvest problems in Bangladesh.J. Bangladesh Agril. Univ. 16(1): 144-150, April 2018

BIM-Risk System for Chinese International Contractors

2015 ◽  
Vol 719-720 ◽  
pp. 181-186
Author(s):  
Ya Ting Li
Keyword(s):  
Risk Management ◽  
Project Management ◽  
Construction Industry ◽  
Cost Management ◽  
External Environment ◽  
Project Risk ◽  
Building Information Model ◽  
International Construction ◽  
Potential Problems ◽  
Building Information

As the external environment of the international construction project has become increasingly complex, risk management is emphasized in the project management. BIM(Building Information Model) has bring change to the Construction Industry in China. It has contributed to the schedule and cost management. However, BIM is not widely used to solve the problem of risk management. This thesis cites the possibility about BIM application to risk management and evaluates the progress it may bring to the process of risk management. Furthermore, a BIM-Risk System is proposed for Chinese international contractors to solve some major risks the international contractors may face. By using this system, the level of the project risk management will significantly improve. Then the barriers and the potential problems of applying BIM to risk management in China are analyzed. The BIM application to risk management has great value to be further researched.

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

Sign in / Sign up

Export Citation Format

Share Document