scholarly journals ANALISIS ANGGARAN KAS SEBAGAI ALAT PERENCANAN DAN PENGENDALIAN KAS PADA PT PELABUHAN INDONESIA IV CABANG BITUNG

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Raquel Amelia Saipi ◽  
Jantje J. Tinangon ◽  
I Gede Suwetja
Keyword(s):  
Research Result ◽  
Management Tool ◽  
Budget Planning ◽  
Planning And Control ◽  
The Difference ◽  
Draw Conclusion ◽  
Internal And External Factors ◽  
The Cost ◽  
And Control ◽  
Observation Period

PT Pelabuhan Indonesia IV Branch Bitung uses the cash budget as their management tool, for the planning and control of the company's cash in achieving the success of the objectives to be achieved by the company. The purpose of this research is to know how cash budget as a planning and control tools cash in PT Pelabuhan Indonesia IV Branch Bitung with observation period of cash budget in 2015, 2016, and 2017. In this research, using descriptive method by collecting information from research result then analyze and draw conclusion from research, method of collecting information in this research by direct interview with finance section about process of preparing cash budget. The results show that the cash budgeting process in PT Pelabuhan Indonesia IV Branch Bitung uses a buttom up budgeting approach where the budget is prepared and prepared by the parties who will implement the budget. The causes of the difference (variance) between the budget and the realization of the cash budget are internal and external factors of the firm. Planning the cash budget by estimating the cost and analysis of the company's activities and for controlling its cash budget in the form of control over good deviations is favorable or unfavorable as well as revisions to deviations that occur.Keywords: Cash Budget, Planning, Controlling

scholarly journals Investigating the use of knowledge management as a management tool in the mining industry

2016 ◽  
Vol 14 (1) ◽  
pp. 176-182 ◽  
Author(s):  
Dinko Herman Boikanyo ◽  
Ronnie Lotriet ◽  
Pieter W. Buys
Keyword(s):  
Knowledge Management ◽  
Business Performance ◽  
Mining Industry ◽  
Management Tool ◽  
Transfer Of Knowledge ◽  
Planning And Control ◽  
Research Population ◽  
And Control ◽  
Use Of Knowledge ◽  
Structured Questionnaire

The main objective of this research study is to investigate the extent to which knowledge management is used within the mining industry. Knowledge management includes the identification and examination of available and required knowledge and the subsequent planning and control of actions to develop knowledge assets to accomplish organizational objectives. A structured questionnaire is used for the study. A total of 300 mines were randomly selected from a research population of mining organizations in South Africa, Africa and globally. The respondents were all part of senior management. A response rate of 64% was achieved. A significant number of respondents indicates that there is no transfer of knowledge about the best practices within their organizations. Some of the participants indicate that their organizations do not have the required technical infrastructure to enable knowledge sharing whilst some agree that the culture in their organizations is not conducive to the sharing of knowledge. A statistically and practically significant positive relationship with a large effect is found between the construct of knowledge management and perceived business performance. The mining organizations in Africa are ranked the lowest in terms of applications of knowledge management principles

scholarly journals Production Planning and Control System with Just in Time and Lean Production: A Review

2021 ◽  
Vol 6 (2) ◽  
pp. 019-027
Author(s):  
Afriansyah Afriansyah ◽  
Amrifan Saladin Mohruni
Keyword(s):  
Production Planning ◽  
Production Control ◽  
Lean Production ◽  
Production Method ◽  
Just In Time ◽  
Production Planning And Control ◽  
Planning And Control ◽  
The Difference ◽  
And Control ◽  
Structure Properties

Manufacturing can be defined as applying physical and/or chemical processes to modify the structure, properties, and appearance of a given starting material to produce parts or products. Manufacturing often entails combining multiple elements for the creation of assembled products. This study aimed to establish a general understanding of development production planning and control and typical products such as just in time and lean production. Method of this study through literature review. This study described activities related to production planning and production control, the difference between lean production and traditional production (push system), and the structure of lean production as known as Toyota system manufacturing.

scholarly journals IPTEKS PERENCANAAN LABA KONTRIBUSI PADA USAHA MANUFAKTUR

2020 ◽  
Vol 4 (2) ◽  
pp. 30
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh
Keyword(s):  
Cost Estimation ◽  
Accounting Information ◽  
Estimation Methods ◽  
Fixed Costs ◽  
Planning And Control ◽  
Cost Behavior ◽  
The One ◽  
Implicit And Explicit ◽  
The Cost ◽  
And Control

The manufacturing firms have implicit and explicit goals and objectives. In order to achieve these goal and objective then manager needs accounting information. The accounting information created and used by management is intended primarily for planning and control decisions. One of the accounting information is cost accounting that can be used as a tool for planning the profit as the objective of the companies. Manufacturing costs are identified as variable costs or fixed costs under cost behavior analysis. Regression analysis is the one of the cost estimation methods in term to estimate the fixed costs and variable costs where the results of estimation are used to calculate the contribution margin.

scholarly journals How to Allocate the Allowance for the Aviation Industry in China’s Emissions Trading System

2019 ◽  
Vol 11 (9) ◽  
pp. 2541
Author(s):  
Bao-Jun Tang ◽  
Yu-Jie Hu
Keyword(s):  
Emissions Trading ◽  
Ghg Emissions ◽  
Civil Aviation ◽  
Aviation Industry ◽  
Trading System ◽  
The Difference ◽  
Combat Climate Change ◽  
The Cost ◽  
And Control ◽  
Emissions Trading System

In order to combat climate change and control emissions in the aviation industry, it is necessary to research the aviation industry’s potential application of China’s Emissions Trading System (ETS), especially the carbon allowance allocation (CAA). On the basis of historical and benchmarking CAA schemes, considering the responsibility, capacity, and potential of firms, this study proposes the indicators CAA (ICAA) scheme. Moreover, considering firms’ costs, this study also proposes a multi-objective CAA (MCAA) scheme. Finally, the most effective scheme is reported. Results show that under ICAA and MCAA, caps are lower and basically consistent with the emissions reduction target of the “13th Five-Year Plan Work Program for Controlling GHG Emissions of Civil Aviation in China” and international goals. Different types of airlines gain different quotas according to their income and the number and age of their aircraft. The cost of reducing emissions in each scheme is less than 0.35% of their total costs. Under the ICAA-S, ICAA-P, and MCAA schemes, airlines can achieve a reduction in emissions of 19.7%, 20.9%, and 19.6%, respectively. Moreover, under MCAA, the difference in quotas between airlines is smaller. Therefore, of the schemes evaluated, MCAA is the most effective.

scholarly journals Effect of interceptive extraction of deciduous canine on palatally displaced maxillary canine: A prospective randomized controlled study

2013 ◽  
Vol 84 (1) ◽  
pp. 3-10 ◽  
Author(s):  
Farhan Bazargani ◽  
Anders Magnuson ◽  
Bertil Lennartsson
Keyword(s):  
Contralateral Side ◽  
Controlled Study ◽  
Effective Measure ◽  
Holding Device ◽  
The Mean ◽  
The Difference ◽  
And Control ◽  
The Impact ◽  
Observation Period ◽  
Primary Canine

ABSTRACT Objective: To evaluate the effect of the extraction of deciduous canines on palatally displaced canines (PDCs), to analyze the impact of the age of the patient on this interceptive treatment, and to assess the outcome of one-sided extraction of a maxillary primary canine on the midline of the maxilla. Materials and Methods: This study included 48 PDCs in 24 consecutive patients with bilateral PDCs. The mean age of the patients at diagnosis was 11.6 years (standard deviation 1.2 years). After randomization, one deciduous canine of each patient was assigned to extraction, and the contralateral side served as control. The patients were then followed at 6-month intervals for 18 months with panoramic and intraoral occlusal radiographs. Results: The rates of successful eruption of the PDCs at extraction and control sites were 67% and 42%, respectively, at 18 months. The difference between the sites was statistically significant, and the effect was significantly more pronounced in the younger participants. A significant decrease in arch perimeter occurred at extraction sites compared to control sites during the observation period. No midline shift toward the extraction side was observed in any patient. Conclusions: The extraction of the deciduous canine is an effective measure in PDC cases, but it must be done in younger patients in combination with early diagnosis, at the age of 10–11 years. Maintenance of the perimeter of the upper arch is an important step during the observation period, and a palatal arch as a space-holding device is recommended.

scholarly journals Peran Kepuasan Wajib pajak Sebagai Pemediasi Atas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak

2018 ◽  
Vol 5 (1) ◽  
pp. 24-38
Author(s):  
Samsul Bahri ◽  
Syahril Djaddang ◽  
Tri Widyastuti
Keyword(s):  
Raw Materials ◽  
Infrastructure Development ◽  
Private Companies ◽  
Planning And Control ◽  
Maximum Value ◽  
The Difference ◽  
And Control ◽  
Construction Services ◽  
Project Company

Increasingly rapid economic development resulted in many new companies springing up and creating a tight business competition. To be able to maintain business continuity, companies must be able to make a careful planning and control of the costs. Planning and control can be realized with the budget as a mean of control. Controlling costs by the company are intended to enable companies to minimize costs. At minimal costs the company will be able to achieve the profit target by more optimal as primary destinations in general. In connection to this, the purpose of this study was to determine the costs of the company budget preparation, budget realization costs and revenues, as well as the role of the budget as a mean of control in achieving its profit target. The research was conducted at PT ABC located in Bogor. PT ABC is one of the private companies engaged in construction services focusing on building the types of housing. This kind of development focus includes the construction of a building without infrastructure development. The study of PT ABC shows that the preparation of the company's budget is based on field survey and accompanying informations on the revenue budget and previous projects. In the implementation of the work there was an increase in the actual cost, thus resulting difference in the budget and actual costs. The occurrence of this difference will reduce the company’s profits. Overall budgets have created optimal control of the realization of the costs incurred. Budget serves as guidelines and benchmarks maximum value in any cost incurred by the company. However, in the implementation of the work there are still some shortcomings, resulting cost difference persists. This difference occurs because lack of oversight of the usage of raw materials. Companies must be able to improve control over the using of raw materials to be better coordinated. Increased control is evidenced by the increase in its profit target achievement on the next project. In the subsequent project, company managed to improve the performance of surveillance so that the difference in costs declined and its optimal profit target can be achieved.

BUDGETING AS PART OF THE ACCOUNTING AND CONTROL SYSTEM FOR ENSURING THE ECONOMIC SECURITY OF A BUSINESS ENTITY

2021 ◽  
Vol 3 (11) ◽  
pp. 147-154
Author(s):  
Victoria B. Malitskaya ◽  
◽  
Irina E. Konovalenko ◽  
Artur M. Mustafin ◽  
Evgeny S. Nikiforenko ◽  
...  
Keyword(s):  
Control System ◽  
Business Processes ◽  
Industrial Revolution ◽  
Economic Security ◽  
Budget Planning ◽  
Planning And Control ◽  
Individual Enterprise ◽  
Fixed Assets ◽  
And Control ◽  
Taxation System

During the 4th industrial revolution, the transformation of economic mechanisms, digitalization in business, the importance of ensuring the economic security of an enterprise is gaining more and more importance for economic entities. The economic security of an individual enterprise depends on internal fac-tors: the quality and efficiency of the built business processes, the efficiency and level of obsolescence of fixed assets, the qualifications of specialists and top management of the enterprise; and the external environ-ment: transparency of laws, including the taxation system, the country's attractiveness for domestic and for-eign investors, the level of corruption and education. It has been proven that the more flexible a business is, the higher its adaptability to the influence of various factors, as a result of which the higher-quality accounting and control system for ensuring the security of the enterprise. This article discusses the meaning, functions and tasks, the process of building a system of budget planning and control as an integral part of the accounting and control system for ensuring the economic security of an enterprise. This article was written with the finan-cial support of the Plekhanov Russian University of Economics

Construction a Big Data Predictive Model to Analysis the Production Planning and Control Plan of Hospital Organization

2013 ◽  
Vol 437 ◽  
pp. 977-980
Author(s):  
Yuan Huei Huang ◽  
Che Wei Chang ◽  
Pei Yu Hsieh
Keyword(s):  
Big Data ◽  
Health Insurance ◽  
Production Planning ◽  
Query Language ◽  
Production Planning And Control ◽  
Control Plan ◽  
Budget Planning ◽  
The Past ◽  
Planning And Control ◽  
And Control

Production planning and control decisions are based mainly on the results of the analysis of big data as a basis for effective data analysis can provide the most appropriate decisions. This study used the decision tree analysis implants implanted. Taiwan Diagnosis Related Groups (TW-DRGS) surgery a medical professional impact on revenue. In Taiwan, over the past 10 years, the National Health Insurance database to a Microsoft Structured Query Language (SQL) database analysis software for analysis and simulation. Used the gray theory to simulation analysis and forecasting, TW-DRG surgery medical costs for future changes. The results show that in the past few years, production growth trends, studies may provide in the future will produce what kind of cost impact results: 1. The hospital's operating costs and budget planning of Reference 2. Patients in the health insurance budget planning. 3. DRG policy revision surgery hospital costs.

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