scholarly journals ANALISIS BIAYA DIFERENSIAL UNTUK MENGAMBIL KEPUTUSAN MENJUAL LANGSUNG ATAU MEMPROSES LEBIH LANJUT PRODUK PADA INDUTRI KACANG SANGRAI TARSIUS

2015 ◽  
Vol 10 (3) ◽  
Author(s):  
Ellis Fanny Manginsihi ◽  
David Paul Elia Saerang ◽  
Rudy J. Pusung

One of the functions of management is planning. Managers are faced with decisions regarding the selection of various kinds of alternatives. Any decisions taken by management will be a measurement of the success of a company in the future. One way to avoid mistakes in decision-making is by using differential analysis. Where the differential cost analysis is an approach to the analysis of the relevant costs are focused on different charges in a series of alternatives. The purpose of this study is to provide information that is relevant for the business owner to determine what costs and revenues arising from each alternative and compare to see the profits generated between direct selling or further memprosek product. The results showed that if the owner of the Industri Kacang Sangrai Tarsius wants to expand its business by choosing alternative further processing can be applied  if the product is further processed products, the revenue that will be received more than if directly sell the product.

Author(s):  
Rina Nuryana Fajriya ◽  
Azhar Firdaus ◽  
Ahmad Faisal

Employees in the company are the main resources required to be able to provide the best service and optimal performance. The selection of the best employees in a company is very important because it will determine the company's progress in the future. A home industry in East Kotawaringin Regency has 3 permanent employees. This Ramayana cracker business owner wants to know the best performance of his 3 employees, one of the effective ways in selecting employees is by implementing a decision support system and by using the Analytical Hierarchy Process (AHP) method, we make this research to help business owners to their problem is solved. This study aims to complete practical decision making and have alternative choices for decision-makers, in order to choose the best employees in their home industry. The results of this study are aimed at home industry business owners in order to find out the best employees in this Ramayana home industry business.


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Wulan Mogontha ◽  
Grace B. Nangoi ◽  
Natalia Gerungai

Accounting is information or, to be specific, accounting system. Accounting  System has important role in a company where the success of an accounting system depends on the human behavior as respond giving user. Therefore, there should be a necessary consideration regarding behavioral aspect in running an accounting system whereas be behavioral accounting is focusing on accountant’s and auditor’s decision making wether the system is run according to the company’s procedure and their objective as well. This research is aimed to analize the effect of behavioral aspect on accounting system run by PT Sinar Galesong Prima in Manado as a trading company. The method of analysis applied is multiple linear regression. The result of the conducted research shows that behavioral aspect (Attitude, Motivation, Perseption, Emotion) is not significantly affected the accounting system run by the company. It is expected that the company would give more concern, particularly to the behavioral aspect in applying the existing system so that in the future, the accounting system in the company could run effectively and efficiently according to the company’s objective.Keywords : Accounting System, Behavioral Accounting, Attitude, Motivation, Perpseption, Emotion.


Author(s):  
JAIME GIL-ALUJA ◽  
ANA MARIA GIL-LAFUENTE ◽  
ANNA KLIMOVA

Perhaps more than ever in the European Union many groups and associations of companies and institutions are trying, in different ways, to play an active role in the economic scene of the Union. We verified, on the basis of information obtained, that the studies which precede the decision of a Financial Corporation to initiate the launching of a public offering on a certain economic unit/company or to acquire the shares of a Public Limited Company to take over control, are based on numerical mathematics, adapted mainly to the study of the future hypothetical profitability of the group resulting from the merging process or fusion. We present a proposal based on combinatorial pretopology that leads to an algorithm capable of solving our objective adequately.


2017 ◽  
Vol 25 (7) ◽  
pp. 9-11 ◽  

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings It was suggested that the future of HR analytics depends on integration within a company. There needs to be an updated and inclusive IT infrastructure for centralized data storing. HR analytics will move from simple statistical reporting to evidence-based predictive decision-making. It was also found that the future of HR analytics might mean it ceases to exist as a separate function, if it is subsumed in a centralized analytics function, overarching all business disciplines. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.


2017 ◽  
Vol 16 (1) ◽  
pp. 31
Author(s):  
Yofa Pangestu

Eternal racket company located in the Klayatan is a company engaged in manufacturing, where output is produced in the form of sports equipment. Given these problems, the Company is required Eternal racket must evaluate suppliers and choose which supplier should be selected with a view limits the capacity and various characteristics of suppliers. For that decision-making in the selection of suppliers is very important. Based on this problem researchers try to provide alternative solutions to the problem of decision-making by integrating the F-AHP is the combination of AHP technique to approach the concept of fuzzy logic. Although AHP is used in dealing with qualitative and quantitative criteria in MCDM but fuzzy AHP is considered better in describing vague decision of the AHP. and the supplier is a supplier selected priority A (P_A) with highest weight is 0.389.


2022 ◽  
pp. 106-143
Author(s):  
Hakan Altin

It is possible to define the concept of risk in various ways. Risk is the deviation possibility of the realized value from the expected value. It has two components, nonsystematic risk and systematic risk. Despite this, pandemics are risk factors that cannot be anticipated. They have deeply affected economies and financial markets under every condition. The importance of the detection of the COVID-19 pandemic comes from the selection of monetary and fiscal policies to be applied by governments during the rehabilitation process of economies. Equity share markets provide important information regarding the future of a company or economy. The reason for this is that the current value of an equity share is dependent on the deducted calculation of the cash flows of the equity share to be provided in the future. The actual price of the equity share is determined according to supply and demand under market conditions.


1964 ◽  
Vol 45 (10) ◽  
pp. 640-643 ◽  
Author(s):  
P. M. Wolff ◽  
W. E. Hubert

Meteorological problem solving can be done most efficiently by computers with certain characteristics. These are discussed in terms of field size, data significance, programming methods and operational procedures. Trends in computer development and capabilities are identified and extrapolated into the future. Recent reduction in the price and increase in the reliability of electronic components should lower maintenance costs especially if done in-house. A cost analysis of the economics of computer operations reveals that most meteorological computers should be purchased.


Author(s):  
Budi Prasetiyo ◽  
Niswah Baroroh

The Company is one of the jobs that was founded to reduce unemployment. The progress of a company is determined by the human resources that exist within the company. So, the selection of workers will join the company need to be selected first. The hardest thing in making a selection factor is the effort to eliminate the subjectivity of the personnel manager so that every choice made is objective based on the criteria expected by the company. To help determine who is accepted as an employee in the company, we need a method that can provide a valid decision. Therefore, we use Fuzzy Multiple Attribute Decision Making with Simple Additive Weighting method (SAW) to decide to make in human resource recruitment. This method was chosen because it can provide the best alternative from several alternatives. In this case, the alternative is that the applicants or candidates. This research was conducted by finding the weight values for each attribute. Then do the ranking process that determines the optimal alternative to the best applicants who qualify as employees of the company. Based on calculations by the SAW obtained the two highest ranking results are A5 (alternative 5) and A1 (alternative 1), to obtain two candidates received.


2016 ◽  
Vol 62 (2) ◽  
pp. 167-182 ◽  
Author(s):  
E. Radziszewska-Zielina

Abstract The influence that general contractors and subcontractors have on the operation of a company is immense. Keeping this in mind, the authors have decided to develop and algorithm based on the analysis of partnering relations between construction companies that would select the best possible construction company for the purposes of cooperation. This algorithm, developed for a given construction company, is meant to support its decision-making system in the field of the selection of another construction company to cooperate with. The author has made references to earlier research, in which she had used the ELECTRE III method, and in which she bad analysed the possibility of applying the BIPOLAR method in order to solve the problem of the selection of a construction company to develop partnering relations with. The author provided an example of the calculations performed for a selection of construction companies.


Author(s):  
Dejian Yu

Many information fusion methods have been widely investigated to tackle group decision making (GDM) problem under dual hesitant fuzzy (DHF) environment. Nevertheless, traditional DHF information fusion methods are not quite perfect and they could be improved. In this study, we introduce the Archimedean t-conorm and t-norm (ATT) to DHF environment. We first introduce the ATT operations for DHF information, some existing operations are proved to be the exceptional cases of the proposed ones. Then, several new aggregation operators for DHF information are proposed based on ATT operations. Finally, an actual case about the selection of cooperative hospital as an emergency hospital for a company is studied based on the proposed methods.


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