scholarly journals EVALUASI DESENTRALISASI, SENTRALISASI, DAN ZONING PELAKSANAAN AUDIT TERHADAP EFISIENSI BIAYA PERJALANAN DINAS AUDIT KEPABEANAN DAN CUKAI

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Ario Seno Nugroho ◽  
Muhamad Fachrudin
Keyword(s):  
Linear Programming ◽  
Organizational Structure ◽  
Cost Efficiency ◽  
Transportation Problem ◽  
Quantitative Data ◽  
Organization Structure ◽  
Transportation Cost ◽  
Simulation Method ◽  
Microsoft Excel ◽  
Compliance Audit

ABSTRACT:Organization structure is an important factor in determining organization’s achievement of its objectives. The Directorate of Audit on Customs and Excise’ objective is to conduct compliance audit on entities practicing import, export and excise matters. The directorate has been implemented three types of organization structure: centralization, decentralization, and zoning, where each type by nature having its advantages and drawbacks. This study simulates quantitative data by using descriptive quantitative approach to determine the most ideal organizational structure of the directorate in terms of cost efficiency. The simulation method being used is linear program adjusted by several constrains in transportation cost. The simulation is conducted by using solver program provided in Ms Excel. The results show that decentralization is the most efficient organization type in terms of cost efficiency, followed by zoning, and centralization.Keywords: centralization, decentralization, zoning, linear programming, transportation problem. ABSTRAK:Bentuk organisasi dapat menentukan keberhasilan organisasi dalam memenuhi tujuan. Direktorat Audit Kepabeanan dan Cukai (Dit AKC), memiliki tujuan untuk melakukan audit kepada perusahaan yang melakukan impor, ekspor, dan cukai. Terdapat tiga bentuk organisasi yang telah digunakan oleh Dit AKC, yaitu: sentralisasi, desentralisasi, dan zoning. Setiap bentuk organisasi memiliki kelebihan dan kekurangan. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dalam bentuk simulasi dan bertujuan mencari bentuk organisasi yang ideal untuk Dit AKC dari sisi efisiensi biaya. Metode simulasi yang digunakan adalah program linier, masalah transportasi. Penelitian ini menggunakan solver di Microsoft Excel. Hasil dari penelitian ini menunjukkan bentuk organisasi desentralisasi memberikan hasil paling efisien. Zoning dan sentralisasi memberikan hasil terbaik kedua dan ketiga.Kata Kunci: sentralisasi, desentralisasi, zoning, program linier, masalah transportasi 

OPTIMAL FEASIBLE SOLUTIONS TO A ROAD FREIGHT TRANSPORTATION PROBLEM

2020 ◽  
Vol 5 (1) ◽  
pp. 456
Author(s):  
Tolulope Latunde ◽  
Joseph Oluwaseun Richard ◽  
Opeyemi Odunayo Esan ◽  
Damilola Deborah Dare
Keyword(s):  
Transportation Problem ◽  
Optimal Solution ◽  
Transportation Cost ◽  
North West ◽  
Life Problems ◽  
Basic Feasible Solutions ◽  
Feasible Solutions ◽  
Road Freight Transportation ◽  
The Cost ◽  
Cost Of Transportation

For twenty decades, there is a visible ever forward advancement in the technology of mobility, vehicles and transportation system in general. However, there is no "cure-all" remedy ideal enough to solve all life problems but mathematics has proven that if the problem can be determined, it is most likely solvable. New methods and applications will keep coming to making sure that life problems will be solved faster and easier. This study is to adopt a mathematical transportation problem in the Coca-Cola company aiming to help the logistics department manager of the Asejire and Ikeja plant to decide on how to distribute demand by the customers and at the same time, minimize the cost of transportation. Here, different algorithms are used and compared to generate an optimal solution, namely; North West Corner Method (NWC), Least Cost Method (LCM) and Vogel’s Approximation Method (VAM). The transportation model type in this work is the Linear Programming as the problems are represented in tables and results are compared with the result obtained on Maple 18 software. The study shows various ways in which the initial basic feasible solutions to the problem can be obtained where the best method that saves the highest percentage of transportation cost with for this problem is the NWC. The NWC produces the optimal transportation cost which is 517,040 units.

THE USE OF LINEAR PROGRAMMING TECHNIQUES TO OPTIMIZE FARM SIZE

2019 ◽  
pp. 93-100
Author(s):  
T. Movchan ◽  
V. Artеmov ◽  
D. Bulysheva
Keyword(s):  
Land Use ◽  
Linear Programming ◽  
Deep Understanding ◽  
Minimum Cost ◽  
Production Costs ◽  
Farm Size ◽  
Analysis Method ◽  
Microsoft Excel ◽  
Management Activity ◽  
Economic Zones

It is recommended to implement forecasting management models in the area of land use and protection by applying linear programming methods to optimize the size of farms, which land is located in different natural and economic zones. Analysis and assessment of land use in natural-economic zones is a type of management activity for deep understanding of the dialectic of a managed object development and true assessment of its moving forces. This enables to simulate the situation of land use, to identify a specific goal, to choose the means to achieve it and to obtain the optimum result. The implementation of the proposed forecast models of the optimal farm size is carried out by linear programming in three ways (northwest corner method, minimum cost method and What-If analysis method, that uses Solver, a Microsoft Excel add-in program). The implementation of the above approaches is based on the example of four farms and five natural-economic zones. The obtained solutions show that the best result is attained by using Solver for What-If analysis method, a Microsoft Excel add-in program. The northwest corner method gives the worst result, but this is the simplest solution. The minimum cost method depends on the researcher qualification and produces the result that is most often found between the results obtained by the northwest corner method and the "Solver" procedure. When using the method of the northwest corner a program of consideration of different options for the distribution of land resources and the choice of the optimal solution was developed. This allows to find an optimal result of land allocation according to the result, which is similar to the result of the procedure "Solver", but it is more adapted for the direct participation of the researcher in the process of solving problems. There is an opportunity to improve the result by changing the original data, which simulates the forecast of the distribution of farm land in natural-economic zones, while minimizing production costs. In the absence of access to computers, the solutions obtained by the northwest corner and the minimum cost methods can be improved by the potential method.

scholarly journals Statistical Methods for Solving Transportation Problems

2019 ◽  
Vol 25 (2) ◽  
pp. 10-13
Author(s):  
Alina Baboş
Keyword(s):  
Linear Programming ◽  
Statistical Methods ◽  
Approximation Method ◽  
Transportation Problem ◽  
Feasible Solution ◽  
Basic Feasible Solution ◽  
Statistical Tools ◽  
Numerical Examples ◽  
North West ◽  
Shipping Cost

Abstract Transportation problem is one of the models of Linear Programming problem. It deals with the situation in which a commodity from several sources is shipped to different destinations with the main objective to minimize the total shipping cost. There are three well-known methods namely, North West Corner Method Least Cost Method, Vogel’s Approximation Method to find the initial basic feasible solution of a transportation problem. In this paper, we present some statistical methods for finding the initial basic feasible solution. We use three statistical tools: arithmetic and harmonic mean and median. We present numerical examples, and we compare these results with other classical methods.

Organizational Structure

2011 ◽  
pp. 749-756 ◽  
Author(s):  
Paul H.J. Hendriks
Keyword(s):  
Organizational Structure ◽  
Max Weber ◽  
Organization Structure ◽  
Modular Organization ◽  
Organic Form ◽  
Organization Structures ◽  
N Form ◽  
Knowledge Intensive ◽  
Professional Bureaucracy ◽  
The Brain

For many decades, organization scientists have paid considerable attention to the link between knowledge and organization structure. An early contributor to these discussions was Max Weber (1922), who elaborated his concepts of professional bureaucracy. History shows a multitude of other descriptions and propositions which depict knowledge-friendly organization structures such as the ‘organic form’ for knowledge-intensive innovation promoted by Burns and Stalker (1961), professional bureaucracies and adhocracies described by Mintzberg (1983), and the brain metaphor for organization structure (Morgan, 1986). Discussions on such knowledge­friendly organization structures led to many neologisms including the flexible, intelligent, smart, hypertext, N-form, inverted, network, cellular, or modular organization.

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