scholarly journals CVP-analysis in the conditions of multiproduct manufacturing as a tool of operational controlling

2021 ◽  
Vol 109 (1) ◽  
pp. 11-19
Author(s):  
N. Babiak ◽  
◽  
N. Krutous ◽  
Keyword(s):  
Operating System ◽  
Weighted Average ◽  
Fixed Costs ◽  
Operational Analysis ◽  
Managerial Decisions ◽  
Free Level ◽  
Definition Of ◽  
Multiproduct Manufacturing ◽  
Break Even Point ◽  
The Impact

CVP-analysis in the conditions of multiproduct manufacturing as a tool of operational controlling The peculiarities of CVP analysis in conditions of multiproduct manufacturing are revealed, comparing methods of its implementation are carried out. The possibilities of application the results of analysis when making managerial decisions in the operating system are determined. The problem of distribution of general constant retained expenses on separate types of products by various methods, as well as the definition of a break-free level of production and realization of certain types of products based on weighted average margin profits, are investigated. The impact on the profit of changing the level of constant costs and specific variables of expenses through an operating lever within the production enterprise is investigated. Keywords: CVP analysis, variable costs, fixed costs, marginal profit, break-even point, operational analysis, operational controlingl.

Impact of Navigational Safety Level on Seaport Fairway Capacity

2015 ◽  
Vol 68 (6) ◽  
pp. 1120-1132 ◽  
Author(s):  
Wenyuan Wang ◽  
Yun Peng ◽  
Xiangqun Song ◽  
Yong Zhou
Keyword(s):  
Operating System ◽  
Theoretical Foundation ◽  
System Simulation ◽  
Service Level ◽  
Safety Level ◽  
Service Levels ◽  
Safety Distance ◽  
Inland Waterway ◽  
Definition Of ◽  
The Impact

In this paper, the definition of seaport fairway capacity, considering port service level, is given by referring to both road and inland waterway capacity combined with the features of coastal fairways. In view of the navigation environment and ships' behaviour, the safety distance of ships entering and leaving a seaport is chosen as an overall index to evaluate the navigational safety level of a fairway. Based on the ship-following theory, an Arena-based seaport operating system simulation model is constructed to analyse the impact of safety level on seaport fairway capacity. For different navigational safety levels (i.e., minimum, general and adequate), seaport fairway capacity corresponding to different service levels and navigation durations is obtained. The results show that fairway capacity varies with safety level for a given port service level, and the lower the safety level is, the higher the fairway capacity is. Finally, a recommended navigational safety level and its associated fairway capacity are given to provide a theoretical foundation for fairway design and management.

scholarly journals THEORETICAL AND METHODOLOGICAL BACKGROUND TO STATISTICAL ASSESSMENT OF EMPLOYMENT QUALITY IN LOCAL UNITS

2018 ◽  
pp. 47-55
Author(s):  
Iuliia Lazebnyk
Keyword(s):  
Information And Communication Technologies ◽  
Working Conditions ◽  
Remote Work ◽  
Eu Member States ◽  
Managerial Decisions ◽  
The World ◽  
Definition Of ◽  
Employment Quality ◽  
The Impact

Introduction. The article is devoted to the research of topical issues of statistical study of the impact of information and communication technologies on changes in the labor market and the quality of employment. Purpose. The purpose of the study is to analyze the trends in changing working conditions and employment quality associated with the widespread use of ICT. The need to understand the consequences of such changes for regional labor markets in Ukraine encourages the development of the theoretical and methodological foundations of statistical provision of managerial decisions on improving the quality of employment and working conditions. Method (methodology). To achieve this goal, the article discusses the world approaches to defining concepts such as telework or ICT-mobile work, T / ICTM. The peculiarities of practical application of T / ICTM and its structure according to the selected categories in the 28 EU member states are analyzed. Operationalization of T / ICTM categories in accordance with the "use of ICTs" and "workplaces". Results. According to the results of the study, the main problems identified are the proliferation of such a phenomenon as "telework" or "remote work". One of them is that, despite the growing consensus, there is still no generally accepted definition of these concepts. Another is the limited availability of T / ICTM frequency and intensity data in many countries around the world.

Influence of agrometeorological component of the project environment on the duration of works in chemical protection projects of agricultural crops

2021 ◽  
Vol 12 (3) ◽  
pp. s138-s149
Author(s):  
Anatolii Тryhuba ◽  
Volodymyr Ivanyshyn ◽  
Vitalii Chaban ◽  
Iryna Mushenyk ◽  
Olena Zharikova
Keyword(s):  
Agricultural Crops ◽  
Design Environment ◽  
Management Decisions ◽  
Chemical Protection ◽  
Managerial Decisions ◽  
Project Environment ◽  
Distribution Laws ◽  
Definition Of ◽  
The Impact

The analysis of the state of science and practice of making managerial decisions in agricultural production projects is performed. The expediency of substantiation of the influence of the agrometeorological component of the project environment on the duration of works in the projects of chemical protection of agricultural crops is substantiated. The approach to the definition of fund of works time performance in projects of chemical protection of crops taking into account changing events of an agrometeorological component of the project environment is offered. It is based on the use of statistical data of agrometeorological stations in the regions where these projects are implemented. The peculiarity of this approach is that it provides for the formation of databases and knowledge for planning work in projects of chemical protection of agricultural crops based on the characteristics of a given project environment. To do this, computer simulation is used, which provides a systematic consideration of many variable agrometeorological components of the design environment and their impact on the limitation of the time allocated for work. This improves the quality of the database for forecasting the events of the components of the project environment, as well as gaining knowledge that underlies the acceleration of management decisions in projects of chemical protection of crops. It is established that the duration of agrometeorological determined daily fund of time for work in projects of chemical protection of agricultural crops is variable both during the life cycle of the project and in certain periods of its implementation, which is reflected by the relevant distribution laws. Further research on the planning of chemical protection projects for agricultural crops should be conducted to justify new methods and models of management decisions that will take into account the impact of changing events of the agrometeorological component of the project environment on the time and content of work in these projects.

ANALISIS BIAYA VOLUME LABA PADA PT. HADINATA BROTHER DALAM KAITANNYA DENGAN PENINGKATAN PROFITABILITAS PERUSAHAAN

2019 ◽  
Vol 7 (02) ◽  
pp. 141
Author(s):  
Muhammad Nur Rizqi
Keyword(s):  
Accounting System ◽  
Sales Volume ◽  
Fixed Costs ◽  
Range Analysis ◽  
Product Mix ◽  
Key Words Cost Analysis ◽  
Income Statement ◽  
Conducting Research ◽  
Cost Accounting System ◽  
Break Even Point

Cost volume profit is concerned with determining the sales volume and product mix needed to achieve the level of profit. This analysis is a tool that will provide information to management about the relationship between costs, profits, product mix and sales volume based on the following assumptions: that all costs can be separated into part variable and part fixed, and that the total fixed costs are constant throughout the range analysis, and total variable costs change proportionately to changes in volume. The purpose of this study was to find a level of significance, the analysis reports in a vertical Income, Profit and Loss report analyzes horizontal and analytical results reported in the Profit and Loss concern cost volume profit at PT. Hadinata BROTHERSThe research method used is a case study method. This method covers the activities carried out by conducting research directly to the location to obtain the necessary data in connection with the problem under study. The study was conducted at the manufacturing company PT Hadinata BROTHERSFrom the results of research conducted, that the PT Hadinata BROTHERS January sales of 100%, February 77.02%, March 69.63%, 69.96% April, May 38.23%, 41.92% June decline highly significant, while the price of goods sold in January 97.65%, February 98.73%, March 90.59%, 97.66% April, May 177.40%, 112.25% in June and operating costs of January 2, 87% February 2.84% March 2.57% April 3.22% May 5.64% June 6.22%. Resulting in profits in January -0.53% February -1.67% March 6.83% -0.88% April, May -83.05%, -18.47% in June. So the calculation of break even point analysis (BEP) for January Rp. 1.884.750.000, February Rp. 1.6245 billion, in March Rp. 1.953.437.500, In April Rp. 1.889.750.000, May Rp. 1.323.000.000, June Rp. 1211370000.The results of the evaluation in this study that Analysis on the Income Statement in a vertical, PT Hadinata BROTHERS unprofitable can be said because it has not shown the numbers increased continuously. Overall in each unit of the income statement is presented there are irregularities that occurred at the Cost of Goods Sold which almost every month figures show a drop sales Cost of Goods or small. Analysis on the income statement horizontally, PT. Hadinata BROTHERS is a graph showing a decline in the percentage of each month. Overall figures on Cost of Goods Sold problems are large, while the sales figures showed a decline in every month. To anticipate the losses the company needs to make cost accounting system is organized so it can be budgeted revenues, expenses and profits as well. Key words: cost analysis of volume, profitability profit 

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

Empowering Women Entrepreneurs Through Microfinance - A Case of Rural Bangladesh

2017 ◽  
Vol 3 (2) ◽  
pp. 7
Author(s):  
Saida Parvin
Keyword(s):  
Women's Empowerment ◽  
Assessment Tools ◽  
Women’S Empowerment ◽  
Case Study Method ◽  
Policy Makers ◽  
Theoretical Contribution ◽  
Donor Agencies ◽  
Definition Of ◽  
The Impact

Women’s empowerment has been at the centre of research focus for many decades. Extant literature examined the process, outcome and various challenges. Some claimed substantial success, while others contradicted with evidence of failure. But the success remains a matter of debate due to lack of empirical evidence of actual empowerment of women around the world. The current study aimed to address this gap by taking a case study method. The study critically evaluates 20 cases carefully sampled to include representatives from the entire country of Bangladesh. The study demonstrates popular beliefs about microfinance often misguide even the borrowers and they start living in a fabricated feeling of empowerment, facing real challenges to achieve true empowerment in their lives. The impact of this finding is twofold; firstly there is a theoretical contribution, where the definition of women’s empowerment is proposed to be revisited considering findings from these cases. And lastly, the policy makers at governmental and non-governmental organisations, and multinational donor agencies need to revise their assessment tools for funding.

Defining Preterm Birth and Stillbirth in the Western Pacific: A Systematic Review

2021 ◽  
pp. 101053952110260
Author(s):  
Mairead Connolly ◽  
Laura Phung ◽  
Elise Farrington ◽  
Michelle J. L. Scoullar ◽  
Alyce N. Wilson ◽  
...  
Keyword(s):  
Preterm Birth ◽  
National Level ◽  
Health Indicators ◽  
Western Pacific ◽  
World Health ◽  
Middle Income ◽  
Middle Income Countries ◽  
Definition Of ◽  
Health Organization ◽  
The Impact

Preterm birth and stillbirth are important global perinatal health indicators. Definitions of these indicators can differ between countries, affecting comparability of preterm birth and stillbirth rates across countries. This study aimed to document national-level adherence to World Health Organization (WHO) definitions of preterm birth and stillbirth in the WHO Western Pacific region. A systematic search of government health websites and 4 electronic databases was conducted. Any official report or published study describing the national definition of preterm birth or stillbirth published between 2000 and 2020 was eligible for inclusion. A total of 58 data sources from 21 countries were identified. There was considerable variation in how preterm birth and stillbirth was defined across the region. The most frequently used lower gestational age threshold for viability of preterm birth was 28 weeks gestation (range 20-28 weeks), and stillbirth was most frequently classified from 20 weeks gestation (range 12-28 weeks). High-income countries more frequently used earlier gestational ages for preterm birth and stillbirth compared with low- to middle-income countries. The findings highlight the importance of clear, standardized, internationally comparable definitions for perinatal indicators. Further research is needed to determine the impact on regional preterm birth and stillbirth rates.

Value assessment of antimicrobials and the implications for development, access, and funding of effective treatments: Australian stakeholder perspective

2020 ◽  
pp. 1-7
Author(s):  
Nadine T. Hillock ◽  
Tracy L. Merlin ◽  
Jonathan Karnon ◽  
John Turnidge ◽  
Jaklin Eliott
Keyword(s):  
Cost Effectiveness ◽  
Healthcare Resource ◽  
Economic Evaluations ◽  
Value Assessment ◽  
Antimicrobial Drugs ◽  
Policy Makers ◽  
Stakeholder Perspective ◽  
Definition Of ◽  
The Impact ◽  
Potential Use

Abstract Background The frameworks used by Health Technology Assessment (HTA) agencies for value assessment of medicines aim to optimize healthcare resource allocation. However, they may not be effective at capturing the value of antimicrobial drugs. Objectives To analyze stakeholder perceptions regarding how antimicrobials are assessed for value for reimbursement purposes and how the Australian HTA framework accommodates the unique attributes of antimicrobials in cost-effectiveness evaluation. Methods Eighteen individuals representing the pharmaceutical industry or policy-makers were interviewed. Interviews were transcribed verbatim, coded, and thematically analyzed. Results Key emergent themes were that reimbursement decision-making should consider the antibiotic spectrum when assessing value, risk of shortages, the impact of procurement processes on low-priced comparators, and the need for methodological transparency when antimicrobials are incorporated into the economic evaluation of other treatments. Conclusions Participants agreed that the current HTA framework for antimicrobial value assessment is inadequate to properly inform funding decisions, as the contemporary definition of cost-effectiveness fails to explicitly incorporate the risk of future resistance. Policy-makers were uncertain about how to incorporate future resistance into economic evaluations without a systematic method to capture costs avoided due to good stewardship. Lacking financial reward for the benefits of narrower-spectrum antimicrobials, companies will likely focus on developing broad-spectrum agents with wider potential use. The perceived risks of shortages have influenced the funding of generic antimicrobials in Australia, with policy-makers suggesting a willingness to pay more for assured supply. Although antibiotics often underpin the effectiveness of other medicines, it is unclear how this is incorporated into economic models.

scholarly journals Fleet Resilience: Evaluating Maintenance Strategies in Critical Equipment

2020 ◽  
Vol 11 (1) ◽  
pp. 38
Author(s):  
Orlando Durán ◽  
Javier Aguilar ◽  
Andrea Capaldo ◽  
Adolfo Arata
Keyword(s):  
Application Study ◽  
System Availability ◽  
Maintenance Strategies ◽  
Resilience Index ◽  
Reliability Block Diagrams ◽  
Maintenance Policies ◽  
Definition Of ◽  
The Impact ◽  
Important System ◽  
Intrinsic Characteristic

Resilience is an intrinsic characteristic of systems. Through it, the capacity of a system to react to the existence of disruptive events is expressed. A series of metrics to represent systems’ resilience have been proposed, however, only one indicator relates the availability of the system to this characteristic. With such a metric, it is possible to relate the topological aspects of a system and the resources available in order to be able to promptly respond to the loss of performance as a result of unexpected events. This work proposes the adaptation and application of such a resilience index to assess the influence of different maintenance strategies and topologies in fleets’ resilience. In addition, an application study considering an actual mining fleet is provided. A set of critical assets was identified and represented using reliability block diagrams. Monte Carlo simulation experiments were conducted and the system availability data were extracted. Resilience indexes were obtained in order to carry out the definition of the best maintenance policies in critical equipment and the assessment of the impact of modifying system redundancies. The main results of this work lead to the overall conclusion that redundancy is an important system attribute in order to improve resiliency along time.

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