scholarly journals АНАЛІЗ ПРОБЛЕМ УПРАВЛІННЯ ВИТРАТАМИ НА ВІТЧИЗНЯНИХ ШВЕЙНИХ ПІДПРИЄМСТВАХ ТА ШЛЯХИ ЇХ ПОДОЛАННЯ

2019 ◽  
Vol 123 (3) ◽  
pp. 37-46
Author(s):  
Наталія Йосипівна Радіонова
Keyword(s):  
Cost Analysis ◽  
Cost Management ◽  
Raw Materials ◽  
Government Support ◽  
Production Costs ◽  
High Price ◽  
Support Unit ◽  
Intellectual Property Rights Protection ◽  
High Staff Turnover ◽  
Garment Manufacturing

The paper offers a system approach to cost analysis in garment manufacturing. The content of cost analysis and its major elements have been disclosed: the purpose, objectives, object, subject, principles, information and methodological support, unit of measurement and results. The major problems that affect the expenditure level in domestic garment manufacturing have been revealed. It is evidenced that factors of both internal and external environment negatively affect cost management, thus triggering the problems at the three levels: the macrolevel (the Ukrainian industry), the mesolevel (sector of textiles, apparel, leather, leather goods and products from other materials) and the microlevel (garment manufacturer). The key macrolevel problems account for inflation, tax burden, imperfection of legislation, tariffs on public utilities and energy, political challenges, low solvency of the population. At the mesolevel, the major challenges are: the low level of cooperation between domestic enterprises and supporting industries, high import dependency and the high price of imported raw materials, equipment and technologies, small share of medium-sized enterprises or small business associations, intense competition, lack of active government support. Among the main problems at the microlevel are moral and physical depreciation of equipment with depleted resources, low-skilled young employees and high staff turnover, low competitiveness and high production costs, high toll rates, underdeveloped logistics infrastructure which hampers the finished product sales, insufficient product intellectual property rights protection, inadequate national brand promotion policies. The research findings provide an assessment on how the above challenges affect business costs. The problems have been classified depending on the extent of their regulatory management capacity. A matrix has been constructed that allows problems differentiation and their priority setting. This matrix application will contribute to enhance the decision-making and cost management efficiency in garment manufacturing.

СИСТЕМАТИЗАЦІЯ ВИТРАТОУТВОРЮЮЧИХ ЧИННИКІВ ДЛЯ УПРАВЛІННЯ ВИТРАТАМИ ПІДПРИЄМСТВА НА ТАКТИЧНОМУ ТА СТРАТЕГІЧНОМУ РІВНЯХ

2022 ◽  
pp. 38-46
Author(s):  
Наталія Йосипівна Радіонова ◽  
Маргарита Іванівна Скрипник
Keyword(s):  
Interest Rates ◽  
Cost Management ◽  
Raw Materials ◽  
Market Competition ◽  
Driving Factors ◽  
Government Support ◽  
Structural Factors ◽  
Economic Market ◽  
Cost Drivers ◽  
Strategic Cost Management

The article attempts to substantiate the key approaches to the systematization of cost-driving factors from the enterprise cost management perspective (tactical and strategic) and offers a definition to a factor concept. The study presents the existing scientific approaches to the classification of cost drivers as well as an interpretation of cost-driving factors. Groups of structural factors within internal and external environment that affect enterprise costing have been identified along with revealing the character of such influence, i.e. whether they provide a direct indirect effect on the company expenditures. Given the tactical and strategic management objectives, the authors suggest systematization of all cost drivers into two groups. In particular, tactical management covers the following factors: output scale, product range, company cost management methods, qualification of personnel, and depreciation accrual. Within the scope of this study, strategically critical factors are represented by organizational business pattern of production, technology level, lack of brand awareness for domestic products, inflation rate, average salary range, low solvency, high costs for raw materials and energy, high tolls, import dependency, strong market competition, low demand, lack of government support, excessive tax burden, frequent changes in tax legislation, high loan interest rates, unfavourable investment environment, poor networking between domestic enterprises in complementary industries, small share of medium-sized businesses or small business alliances. In addition, in the frameworks of strategic cost management, the study offers to classify the cost drivers into the following groups: economic, market- or tax-based, financial and systemic. Apart from that, the relationship between individual cost-driving factors has been revealed. The findings argue that strategic cost management has a number of limitations associated with certain challenges to attain accuracy in forecasting change in factors for successive periods.

scholarly journals Study of Feeding with Local Raw Materials with Different Protein for Growth Sultana Tilapia (Oreochromis niloticus)

2021 ◽  
Vol 26 (2) ◽  
pp. 78
Author(s):  
Edward Gracealdo Sinaga ◽  
Siti Hudaidah ◽  
Limin Santoso
Keyword(s):  
Oreochromis Niloticus ◽  
Raw Materials ◽  
Production Costs ◽  
High Price ◽  
New Variety ◽  
Randomized Design ◽  
Commercial Feed ◽  
Feed Control ◽  
Gift Tilapia ◽  
Protein Treatment

Tilapia (Oreochromis niloticus) strain of Sultana (superior selection of salabintana) is a new variety developed by the Center for Freshwater Resources Development (BBPABT) Sukabumi, West Java. Sultana tilapia is the result of crossing 10 superior varieties such as gift tilapia, jica, white, and other superior tilapia. Many factors cause the high price of feed, one of which is dependent on imported raw materials for feed manufacture. This study aims to assess the effectiveness of the use of local raw materials with different protein content in feed for the growth of tilapia and reduce production costs by using local raw materials as feed ingredients. This research was conducted from March 21 to June 19, 2020 at the Integrated Field Laboratory of the Faculty of Agriculture, University of Lampung. The design used in this study was a completely randomized design (CRD) consisting of four treatments with three replications. The treatments given included 30% protein treatment (A), 33% protein treatment (B), 36% treatment (C), and commercial feed control (D) for 60 days of maintenance. The data obtained were analyzed by using the ANOVA test and followed by the Duncan test. The results obtained in this study are that treatment B has the best FCR value and is significantly different compared to other treatments so as to produce the best growth. Besides that, treatment A and C also had a significantly different FCR value compared to the control

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.  

Experimental Research on the Qualitative Characteristics of Iron Ores and Ferrous Waste That Can Be Used in Blast Furnace Mixt Injection Technology

2019 ◽  
Vol 70 (11) ◽  
pp. 3835-3842
Author(s):  
Mihai Dumitru Tudor ◽  
Mircea Hritac ◽  
Nicolae Constantin ◽  
Mihai Butu ◽  
Valeriu Rucai ◽  
...  
Keyword(s):  
Blast Furnace ◽  
Experimental Research ◽  
Raw Materials ◽  
Coal Dust ◽  
Production Costs ◽  
Iron Ores ◽  
Fine Grained ◽  
Experimental Laboratory ◽  
Injection Technology ◽  
Direct Use

Direct use of iron ores in blast furnaces, without prior sintering leads to a reduction in production costs and energy consumption [1,2]. Fine-grained iron ores and iron oxides from ferrous wastes can be used together with coal dust and limestone in mixed injection technology through the furnace tuyeres. In this paper are presented the results of experimental laboratory investigations for establishing the physic-chemical characteristics of fine materials (iron ore, limestone, pulverized coal) susceptible to be used for mixed injection in blast furnace. [1,4]. The results of the experimental research have shown that all the raw materials analyzed can be used for mixt injection in blast furnace.

The Economics of Commodities and Commodity Markets

2018 ◽  
Author(s):  
Florian Ielpo
Keyword(s):  
Raw Materials ◽  
Commodity Prices ◽  
Essential Element ◽  
Commodity Markets ◽  
Production Costs ◽  
Demand And Supply ◽  
Spot Prices ◽  
Supply Shocks ◽  
The Business Cycle

This chapter covers the economic fundamentals of commodity markets (i.e., what shapes the evolution of the price of raw materials) in three steps. First, it covers the theories explaining why the futures curve can be upward or downward sloping, an essential element for commodity producing companies. The evolution of inventories and hedging pressures are the two dominant sources of explanation. Second, the chapter reviews the fundamentals of commodity spot prices: technologies, supply, demand, and speculation. Production costs draw the long-term evolution of prices, but demand and supply shocks can trigger substantial variations in commodity prices. Third, the chapter presents how commodity prices interact with the business cycle. Commodities are influenced by the world activity but can also have a material impact on it.

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.

Structural Analysis and Optimization Design of Motor Hanging Seat Structural Based on Pro/ENGINEER

2013 ◽  
Vol 380-384 ◽  
pp. 39-42
Author(s):  
Shun Xi Gao ◽  
Shu Guo Zhao ◽  
Li Fang Zhao
Keyword(s):  
Structural Analysis ◽  
Objective Function ◽  
Economic Efficiency ◽  
Mass Production ◽  
Optimization Design ◽  
Raw Materials ◽  
Parametric Model ◽  
Production Costs ◽  
Practical Significance ◽  
Displacement Constraints

This paper establishes a parametric model on the motor hanging seat structure by pro / ENGINEER software, and then optimizes the structure of the hanging seat by the weight of the hanging seat as the objective function. Taking into account the stress and displacement constraints in the optimization process, the weight of the hanging seat is greatly reduced after being optimized. It is practical significance to save a large amount of raw materials for the mass production and to reduce production costs and create higher economic efficiency.

Synthesis of Low Viscosity Polydimethylsiloxane Using Low Grade of Octamethylcyclotetrasiloxane

2021 ◽  
Vol 1028 ◽  
pp. 365-370
Author(s):  
Diba G Auliya ◽  
Soni Setiadji ◽  
Zulfi Mofa Agasa ◽  
Fitrilawati ◽  
Norman Syakir ◽  
...  
Keyword(s):  
Ring Opening ◽  
Raw Materials ◽  
Vitreoretinal Surgery ◽  
Production Costs ◽  
Low Grade ◽  
High Grade ◽  
High Quality ◽  
Low Viscosity ◽  
Polymerization Method

Polydimethylsiloxane (PDMS) has been widely used as a vitreous humour substitution in vitreoretinal surgery. Due to its limited availability and increasing domestic needs, the price of PDMS in Indonesia became very expensive. Previously, we reported the synthesized of PDMS from a high grade of monomer of 98% of Octamethylcyclotetrasiloxane (D4) and found that all PDMS samples produced high quality samples similar to that of commercial one. However, by considering the ease of obtaining raw materials and also the production costs, the synthesis of PDMS using monomer which easy to be found in Indonesia and low production costs is needed to be developed. Here, we reported the synthesis of PDMS using low grade of 96% of D4 in order to produce high quality of PDMS with low viscosity that can be used for vitreous humous substitution in vitreoretinal surgery. PDMS samples with low viscosity value of 0.94-1.35 Pa.s have been successfully synthesized from low grade of D4 and MM using ring-opening polymerization method. The yields of PDMS resulted in this research were in the range between 67.27% and 76.26%. From FTIR spectroscopy, it is found that all synthesized samples have structure and functional groups similar to PDMS using high grade of monomer of 98% Octamethylcyclotetrasiloxane (D4). From refractometer and surfgauge measurements, all samples have refractive index in the range of 1,4034-1,4040 and the value surface tension was 21 m.N/m.

Perhitungan Harga Pokok Produksi (Cost) Hasil Produk Inovatif UMKM Desa Kemuning Ngargoyoso Jawa Tengah

2021 ◽  
Vol 2 (2) ◽  
pp. 89-96
Author(s):  
Lailah Fujianti ◽  
Shinta Budi Astuti ◽  
Rizki Ramadhan Putra Yasa
Keyword(s):  
Local Government ◽  
Raw Materials ◽  
Production Costs ◽  
The South ◽  
The West ◽  
The North ◽  
Central Java ◽  
Innovative Products ◽  
The Cost ◽  
Central Java Province

Abstrak   Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Tengah. Secara geografis batas Desa Kemuning  sebelah barat berbatasan dengan Desa Ngargoyoso, sebelah timur berbatasan dengan Desa Segoro Gunung, sebelah Utara  berbatasan Kecamatan Jenawi dan sebelah selatan berbatasan Desa Girimulyo. Desa ini memiliki Misi yang ingin diwujudkan  yaitu Desa Wisata. Pemerintah setempat  memberikan pelatihan untuk membuat produk inovatif guna melengkapi kebutuhan sebagai desa wisata kepada pelaku UMKM dan Penrajin. Produk Inovatif tersebut akan dijual kepada pengunjung wisata sebagai oleh-oleh. Akan tetapi pelaku UMKM dan Penrajin memiliki kelemahan pembukuan usaha terlebih lagi dalam penetuan biaya produksi produk inovatif. Mereka hanya memperhitungkan biaya bahan baku sebagai komponen biaya produksi.   Tim pengabdian FEB Universitas melaksanakan pengabdian  untuk memberikan materi mengenai konsep perhitungan biaya produksi yang dilakukan dengan interaktif.     Kata Kunci: Desa Kemuning, Harga Pokok Poduksi, Smart Village   Abstract:  Kemuning Villages is one of the villages located in Ngargoyoso district, Karanganyar Regency, Central Java Province. Geographically, Kemuning Village is bordered to the west by Ngargoyoso Village, to the east by Segoro Gunung Village, to the north by Jenawi District and to the south by Girimulyo Village. Kemuning village has a mission to be realized, namely the Tourism Village. The local government provides training to make innovative products to complement the needs of a tourism village for MSMEs and craftsmen. These innovative products will be sold to tourist visitors as souvenirs. However, SMEs and craftsmen have weaknesses in business bookkeeping, especially in determining the cost of producing innovative products. They only take into account the cost of raw materials as a component of production costs. The Team from FEB University Pancasila carried out the service to provide material on the concept of calculating production costs which was carried out interactively.     Keywords: Desa Kemuning, Cost of Good Sold, Smart Village

NILAI TAMBAH PENGOLAHAN KANGKUNG HIDROPONIK MENJADI KANGKUNG RENDANG

2020 ◽  
Vol 2 (2) ◽  
pp. 95-106
Author(s):  
Indrawaty Sitepu ◽  
Nurmely Violeta Sitorus
Keyword(s):  
Raw Materials ◽  
Value Added ◽  
Data Retrieval ◽  
Rice Flour ◽  
Production Costs ◽  
Added Value ◽  
Water Spinach ◽  
A Value ◽  
Chicken Eggs

Kangkung hidroponik menjadi kangkung rendang merupakan kegiatan yang dapat meningkatkan nilai tambah, menghasilkan produk yang dapat dikonsumsi, serta menambah pendapatan dan keuntungan produsen.Tujuan penelitian untuk menguraikan apa saja tahapan pengolahan kangkung hidroponik menjadi kangukung rendang, menganalisis biaya produksi, penerimaan, dan pendapatan, menganalisis nilai tambah pengolahan kangkung hidroponik menjadi kangkung rendang, menganalisis apakah usaha pengolahan kangkung hidroponik menjadi kangkung rendang layak diusahakan. Penelitian ini dilakukan di Jalan Bromo lorong Amal Medan Denai Kota Medan. Penentuan daerah penelitian dilakukan secara purposive, Metode pengambilan sampel secara sensus yaitu usaha Syifa Hidroponik dengan pengambilan data ulangan selama 2,5 bualan sebanyak 10 kali ulangan. Hasil penelitian: 1) Tahapan  pengolahan kangkung hidroponik menjadi kangkung rendang yaitu:  Penyediaan bahan baku kangkung hidroponik, kangkung dihaluskan, pengadonan kangkung, telur ayam, tepung beras dan garam, kangkung dikukus, kangkung didinginkan, dipotong-potong, digoreng, pemasakan bumbu rendang, pencampuran kangkung yang digoreng dengan bumbu rendang dan pemasaran. Total biaya pengolahan kangkung hidroponik menjadi kangkung rendang untuk sekali produksi sebesar Rp 545.291,83, penerimaan sebesar Rp 1.500.000,00, per sekali produksi dan pendapatan sebesar Rp 954.708,17 per sekali produksi. Nilai tambah yang dihasilkan dari pengolahan kangkung hidroponik menjadi kangkung rendang tergolong tinggi dengan rasio nilai tambah 75,31% > 50%.Usaha pengolahan kangkung hidroponik menjadi kangkung rendang layak untuk diusahakan dengan nilai R/C rasio 2,75 > 1.  Abstract  Hydroponic water spinach into rendang water spinach is an activity that can increase added value, produce edible products, as well as increase producer income and profits. The purpose of the research is to describe what are the stages of processing hydroponic water spinach into rendang kangukung, analyze production costs, revenue, and income, analyze added value of processing hydroponic water spinach into rendang water spinach, analyzing whether the business of processing hydroponic water spinach into rendang water spinach is worth the effort. This research was conducted in Jalan Bromo Amal Medan Denai alley Medan City. Determination of the study area was done purposively, census sampling method that is Syifa Hydroponic business with retrieval data retrieval for 2.5 boasting as many as 10 replications. The results of the study: 1) The stages of processing hydroponic water spinach into rendang water spinach, namely: Provision of raw materials for hydroponic water spinach, crushed water spinach, stirring water spinach, chicken eggs, rice flour and salt, steamed water spinach, water spinach water spinach, cut into pieces, fried, fried spicy water spinach, cooking water spinach kale, chicken egg, rice flour and salt, steamed water spinach, water spinach kangkung cooled, cut, fried, cooking spices, rendang, mixing fried kale with spicy rendang and marketing. The total cost of processing hydroponic water spinach into rendang water spinach for one production is Rp. 545,291.83, revenue is Rp. 1,500,000.00, per production and income is Rp. 954,708.17 per production. The added value generated from the processing of hydroponic water spinach into rendang water spinach is classified as high with a value added ratio of 75.31%> 50%. The business of processing hydroponic water spinach into rendang water spinach is feasible to be cultivated with an R / C ratio of 2.75> 1.  

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