THE EFFECT OF TECHNOLOGICAL CHARACTERISTICS OF ENTERPRISES ON DETERMINATION OF PRODUCT COST IN THE MANAGEMENT ACCOUNT

2021 ◽  
Vol 4 (5) ◽  
pp. 12-19
Author(s):  
Bahodir Hasanov ◽  
◽  
Farangiz Kenjaeva ◽  
Keyword(s):  
Cost Estimation ◽  
Financial Stability ◽  
Production Costs ◽  
Cost Calculation ◽  
Technical Requirements ◽  
Technological Characteristics ◽  
Economic State ◽  
Practical Recommendations

The article examines the influence of technological features of enterprises on the classification and assessment of costs, as well as on the calculation of production costs in management accounting.Scientific proposals and practical recommendations for ensuring financial stability are given as a result of the analysisof the technical and economic state of the enterprise.Кеуwords:Technological processes, technical requirements, rationing, classification of costs, cost estimation, cost calculation

scholarly journals IMPLEMENTASI TIME DRIVER ABC (TDABC) DALAM PERHITUNGAN HARGA POKOK PRODUKSI AMDK MERK “RIO”

2019 ◽  
Vol 4 (01) ◽  
Author(s):  
IBK Bayangkara
Keyword(s):  
Production Costs ◽  
Test Time ◽  
Cost Calculation ◽  
Manufacturing Companies ◽  
Study Approach ◽  
Qualitative Research Design ◽  
Cost Of Production ◽  
Abc Method ◽  
The Cost

ABSTRACTThe purpose of this study is to examine the applicability of Time Driver Activity Bassed Costing (TDABC) in the calculation of the cost of production at manufacturing companies. A qualitative research design with a case study approach has been carried out on the production of RIO bottled drinking water (AMDK), a business unit of the BUMN Employees Cooperative in Gresik, for this test. Time drivers have provided solutions to the difficulty of implementing the ABC method in calculating the cost of production, due to the diversity of activity drivers. TDABC does not change the ABC method as a whole, but only simplifies the determination of activity drivers by time drivers. TDABC which is applied in the calculation of the cost of goods manufactured at a manufacturing company can produce a cost calculation of production costs that is more accurate than the calculation of the cost of production using the traditional method, because it has distributed overhead costs to each product based on the activity consumed by the product measured in units of time . More further research is needed on the application of TDABC in manufacturing companies, so that the difficulties of applying this method can be identified and solutions can be found. Keywords: TDABC, calculation, manufacturing, accurate.

scholarly journals http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/about/submissions#onlineSubmissions

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Sukanta Sukanta
Keyword(s):  
Production Cost ◽  
Unit Cost ◽  
Production Costs ◽  
Production Unit ◽  
Cost Calculation ◽  
Distribution Method ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Components

In determining the cost of production and sales of a product unit is often faced with problems in making decisions. Determination of the cost of the production unit can be done more quickly and there is a standardized calculation method correctly and correctly. The purpose of this research is to determine and calculate the cost of production per unit of product in a certain amount based on the imposition of production costs. Imposing production costs. The production cost calculation is determined on these production cost components, both by direct and indirect costing in accordance with the organizational structure approach of the company concerned. The result of the research shows that the calculation of the unit cost for the Inner tube product based on the current experience and knowledge of the company is Rp. 15,200 per unit, while the results of research using the distribution method of the production unit cost of Rp. 13,045 per unit. Thus, there is a difference in the unit cost of the product that is 20% cheaper than it is currently in the company

scholarly journals Economic Evaluation of Small Capacity Sewage Processing Units

2013 ◽  
Vol 8 (1) ◽  
pp. 52-60
Keyword(s):  
Flow Rate ◽  
Cost Estimation ◽  
Batch Reactor ◽  
Cost Calculation ◽  
Mechanical Equipment ◽  
Cost Category ◽  
Treatment Methods ◽  
Plant Capacity ◽  
Small Capacity

This paper aims at a comparative evaluation of the total cost of urban sewage processing units for several treatment systems, appropriate mainly for small capacity plants. The studied systems are: Oxidation Ditch (O.D.), Trickling Filter (T.F.), Rotating Biological Contactor (R.B.C.), Compact Sequential Batch Reactor (S.B.R.), Waste Stabilization Ponds (S.P.) and Subsurface Constructed Wetland Systems (C.W). For each system, operation and construction costs are calculated as a unit capacity function for a 40-year operating period. Cost calculation is based on the analysis of its several components such as energy consumption, chemicals consumption, personnel salaries, maintenance expenses, construction materials and their respective quantities, required mechanical equipment and land value. All pecuniary flows, in order to be comparable are converted into current value. Cost estimation is based, mainly, on the calculation of the several cost elements’ quantities, with the development of standardized plans. Total and partial costs are expressed as functions of plant capacity. The annual operation and maintenance (O&M) cost, the project cost, as well as the total construction, maintenance and operation cost for 40 years of operation (Present Value) can be written as a function of flow rate, in the form of a+bQ+cQ2; whereas energy cost can be described by a linear function of flow rate, in the form of a+bQ, with excellent approximation. The coefficients a, b, c, for the various treatment methods examined and for every cost category are summarized in tables. All treatment methods exhibited positive scale economies for the studied region of cost per E.P.; this trend was especially evident for plant capacities up to 5,000 E.P. Natural wastewater treatment methods present the least expensive option for the examined range of E.P. The classification of the treatment methods from the least to the most expensive one depends on plant capacity. The classification of the treatment methods based on their cost for different plant capacities is provided. The results provide a first level of information, which could be utilized for a quick financial evaluation of the aforementioned systems as well as in the general decision making plan.

scholarly journals Detection and Classification of Ring Failures by Artificial Neural Networks in Bearings

2018 ◽  
pp. 31-35
Author(s):  
Yunus Emre Karabacak ◽  
Hamdi Tolga Kahraman ◽  
Levent Gumusel ◽  
Cemal Yilmaz
Keyword(s):  
Diagnostic Technique ◽  
Industrial Applications ◽  
Production Costs ◽  
Critical Importance ◽  
Outer Race ◽  
Bearing Failures ◽  
Bearing Vibration ◽  
Type Of Failure

An effective way to improve the efficiency and extend the life of the machines is to determine the failures of the bearings during operation. Early detection of bearing failures also has critical importance in terms of production costs. Various maintenance methods are used to prevent the failures. Despite all the precautions, unexpected failures can occur and production operations can be failed. This situation, apart from conventional methods, requires a novel determination and diagnostic technique. In this study, artificial intelligence based methods are applied and models are developed in order to detect bearing failures early and to classify the type of failure. In the developed models, it is possible to detect the ring failures depending on different loads and bearing vibration information. In addition, a classification is carried out for the fault from the inner or outer race of the bearing. Determination of the fault, as well as the diagnosis of the class, will increase stability and productivity, especially in critical industrial applications.

THE ESSENCE, THE NEED FOR EVALUATION AND TYPES OF ECONOMIC POTENTIAL OF ENTERPRISES

2017 ◽  
Author(s):  
Olexandr Yemelyanov ◽  
Keyword(s):  
Economic Activity ◽  
Business Strategies ◽  
Enterprise Management ◽  
Value Assessment ◽  
Economic Potential ◽  
Enterprise Value ◽  
Development Assessment ◽  
State Of The Environment

The formation of business strategies of enterprises should be based on a preliminary assessment of their current and future economic opportunities. Such an assessment is to establish the value of the total economic potential of enterprises and its individual varieties. The purpose of this study was to clarify the essence of the economic potential of enterprises, justify the need for its evaluation and selection of its types. The main approaches to interpreting the terms "potential" and "enterprise potential" are identified. These include resource, result, resource-result, resource-target, and result-target concepts. It is established that the potential of any object, including the enterprise, can be interpreted as a set of its external functional properties, which this object shows or can show in a certain state of the environment in which it is located. Accordingly, the assessment of the potential of an object should be based on the identification and determination of its external properties, taking into account the environment in which the object is located. The main situations in which there is a need for information about certain components of the economic potential of the enterprise are identified, and the types of this potential and the consumers of the information about their level, corresponding to these situations, are determined. In particular, such situations include management of production and sales, management of financial and economic results of the enterprise, management of enterprise development, assessment of the company's need for various types of resources, assessment of enterprise value, assessment of current and future impact of the enterprise on the economy of the country (region), etc. The features of classification of types of enterprise potential existing in the scientific literature are supplemented by the following ones: by the main types of economic activity, by the dynamics of changes in the economic and production system of the enterprise, by consequences for the subject of enterprise potential assessment, by the stages of economic activity, enterprise potential, etc. The obtained results make it possible to improve the understanding of the complex patterns that underlie the formation of the economic potential of enterprises.

State Failure and the Political Violence Phenomenon: A Comparative Analysis of Iraq and Syria Cases

2016 ◽  
Vol 4 (2) ◽  
pp. 170 ◽  
Author(s):  
K. Eylem Özkaya Lassalle
Keyword(s):  
Cold War ◽  
Political Violence ◽  
State Failure ◽  
The Political ◽  
Collective Violence ◽  
Short Run ◽  
Definition Of ◽  
The Cold War

The concept of failed state came to the fore with the end of the Cold War, the collapse of the USSR and the disintegration of Yugoslavia. Political violence is central in these discussions on the definition of the concept or the determination of its dimensions (indicators). Specifically, the level of political violence, the type of political violence and intensity of political violence has been broached in the literature. An effective classification of political violence can lead us to a better understanding of state failure phenomenon. By using Tilly’s classification of collective violence which is based on extent of coordination among violent actors and salience of short-run damage, the role played by political violence in state failure can be understood clearly. In order to do this, two recent cases, Iraq and Syria will be examined.

Improving management as a way to increase labour productivity

Upravlenie ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 24-30
Author(s):  
A. O. Ivanov
Keyword(s):  
Productivity Growth ◽  
Labour Productivity ◽  
Production Costs ◽  
Managerial Practices ◽  
Industrial Enterprises ◽  
Labour Productivity Growth ◽  
Period 2 ◽  
Main Factors ◽  
The Moment

The article gives an overview, performs analysis and classification of successful managerial practices applied at Russian industrial enterprises in the framework of the national project “Labour productivity and employment support”. The paper emphasizes the main factors of labour productivity growth as follows: investment policy, growth of human capital, and efficient use of managerial capital of enterprise. In order to determine the need of enterprises to increase labour productivity, the author proposes four universal criteria that signal the existing inefficiency even before the loss of competitiveness: 1) the dynamics of labour productivity in the company is not positive during a given period; 2) the company is behind competitors by labour productivity indicator; 3) the company is behind competitors by labour productivity growth rates indicator for a certain period; 4) unit production costs rise. These criteria allow you to take into account the situation both within the enterprise and in comparison with other enterprises. Each criteria can be considered separately or in combination with the others, applied to enterprises of different industries, specialization, and scale. Criteria indicate the direction of development in which the company is experiencing difficulties at the moment, or may experience them in the future.

Method of determination of the text direction on the image with the use of convolutional neural network

2020 ◽  
pp. 96-99
Author(s):  
P.L. Nikolaev
Keyword(s):  
Neural Network ◽  
Convolutional Neural Network ◽  
Deep Neural Network ◽  
Binary Classification ◽  
Synthetic Data ◽  
Real Data ◽  
Method Of Determination ◽  
Classification Of Images

This article deals with method of binary classification of images with small text on them Classification is based on the fact that the text can have 2 directions – it can be positioned horizontally and read from left to right or it can be turned 180 degrees so the image must be rotated to read the sign. This type of text can be found on the covers of a variety of books, so in case of recognizing the covers, it is necessary first to determine the direction of the text before we will directly recognize it. The article suggests the development of a deep neural network for determination of the text position in the context of book covers recognizing. The results of training and testing of a convolutional neural network on synthetic data as well as the examples of the network functioning on the real data are presented.

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