scholarly journals SEGMENT PERFORMANCE REPORT SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PADA PT. JANUR KAWANUA INDONESIA

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Eric Ricardo Go ◽  
Grace Mogi ◽  
Rudy Pusung
Keyword(s):  
Production Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Operational Costs ◽  
Performance Report ◽  
Achievement Evaluation ◽  
The Difference ◽  
Cost Report ◽  
Descriptive Method

Each company has responsibility and authority sharing according to every part. For knowing how far the performance of a manager from every division according to the job and responsibility, achievement evaluation of every division is needed to be made. One method of achievement evaluation is segment performance report. The role of a manager is very important in controlling a company’s operation. By using Segment Performance Report, report lists the classification the controllable fixed costs and uncontrollable fixed costs. This research’s objective is to figure out the usage of segment performance report in evaluating manager achievement. This research is conducted in PT. Janur Kawanua Indonesia, addressed at Manembo-nembo Bitung. In this research,descriptive method (qualitative) is used for comparing the actual profit loss report and also production report that have been made by PT. Janur Kawanua Indonesia, based on the concept segment performance report. This research’s result shows the company still uses this resulted conventional-based report, production cost report and operational costs have not separated among uncontrollable costs and uncontrollable costs. With this, it can be seen the difference after controllable fixed cost and controllable costs are separated at Tepung Kelapa, as much as 417,499,394.15 IDR. And at the Kopra Division, it can be also seen the difference after controllable fixed costs and uncontrollable costs are separated, as much as 127,081,716.91 IDR.

scholarly journals ANÁLISE DOS CUSTOS DO RENDIMENTO EM MADEIRA SERRADA DE Pinus taeda PARA DUAS METODOLOGIAS DE DESDOBRO

FLORESTA ◽  
2010 ◽  
Vol 40 (3) ◽  
Author(s):  
Mauro Itamar Murara Júnior ◽  
Márcio Pereira da Rocha ◽  
Romano Timofeiczyk Júnior
Keyword(s):  
Pinus Taeda ◽  
Production Cost ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Unit Production Cost ◽  
Total Cost ◽  
Unit Costs ◽  
Total Unit ◽  
The Cost

Este trabalho teve o objetivo de analisar a estrutura de custos de madeira serrada de Pinus taeda com duas metodologias de desdobro, denominadas de sistema convencional e sistema otimizado. Os diâmetros das toras variaram de 18 a 44 cm. Foram testadas 100 toras, sendo 50 toras divididas em cinco classes diamétricas para cada sistema de desdobro. Utilizando o sistema convencional de desdobro, verificou-se que os custos fixos representaram 12,03% do custo unitário de produção. Desses, os gastos com salários e encargos sociais foram os mais significativos, representando 9,22% do custo total unitário de produção, e por 76,61% dos custos fixos. O custo variável representou 87,97% do custo total unitário de produção, sendo que 84,64% foram relativos a aquisição de toras. Utilizando o sistema programado de desdobro das toras, a participação percentual do custo fixo aumentou para 14,87%, decorrente da queda ocorrida nos custos variáveis. A participação do custo variável unitário representou 85,13% do total dos custos unitários, apresentando uma redução de 3,23% em relação ao desdobro convencional. Com o desdobro programado, a redução no custo total foi de 5,12%.Palavras-chave: Pinus; classificação de toras; modelos de corte; otimização. AbstractIncome analysis costs in Pinus taeda sawn wood using two methodologies. This study aimed to examine the cost structure of Pinus taeda sawn wood using two methodologies of log sawing, called conventional and optimized systems. The logs diameter ranged from 18 to 44 cm. A total of 100 logs were tested, being 50 logs divided into five diameter classes for each sawing system tested. Using the conventional sawing method, the fixed costs accounted for 12.03% of the unit production cost. From these, wages and social charges accounted for 9.22% of the total unit production cost, and for 76.61% of the fixed costs. The variable cost represented 87.97% of the total unit production cost, and the logs acquisition accounted for 84.64% of the variable cost. Using the optimized sawing system, the percentage of fixed cost increased to 14.87%, due to the decrease in the variable costs. The participation of variable cost unit accounted for 85.13% of total the unit costs, showing a reduction of 3.23%, compared to the conventional sawing method. The reduction in the total cost using the optimized sawing method was 5.12%.Keywords: Pine; logs classification; sawn models; optimization.

scholarly journals SEGMENT PERFORMANCE REPORT SEBAGAI ALAT PENILAIAN PRESTASI MANAJER PUSAT BIAYA (STUDI KASUS PADA UD. GADING JAYA)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Korina Tenau ◽  
Jenny Morasa ◽  
Rudy J. Pusung
Keyword(s):  
Performance Appraisal ◽  
Production Cost ◽  
Direct Contribution ◽  
Production Department ◽  
Performance Report ◽  
Cost Report ◽  
A Performance

In the company, needs to implement the division of tasks of each section. In order to determine the extent to which the management of each part has been carrying out the duties and responsibilities of each, hence the need for a method of performance appraisal is segment manager report performance. Segment Performance Report contains information about the grouping of certain costs in accordance with the concept . Purpose o the study was determine whether performance .The research was conducted in UD. Gading Jaya is located at Jl. Kairagi I Manado. Results of this study declare that a performance appraisal manager at UD. Gading Jaya still conventional because it still refers to the production cost report and the statement of income generated by the production department without seeing the direct of income generated by the production department without seeing the direct contribution of the section and according to conventional report.Keywords: Segment Performance Report, Assessment Manager

scholarly journals POTRET ORGANISASI KEAGAMAAN DAN RESPON TERHADAP DINAMIKA KEHIDUPAN KEBERAGAMAAN DI SALATIGA

INFERENSI ◽  
2016 ◽  
Vol 5 (1) ◽  
pp. 101
Author(s):  
Benny Ridwan
Keyword(s):  
Social Science ◽  
Roman Catholic ◽  
Religious Organization ◽  
Multicultural Society ◽  
The People ◽  
Data Collecting ◽  
The Difference ◽  
Role Of Religion ◽  
Descriptive Method

This research is expected to become contribution for development ofreligious social science. Practically, this research is expected can presentlessons learned for the partys (religious organization), for the agenda ofactivities advocate and empowering of society. This research is focusedat organizational portrait and his religion figure activities. This researchgive information of profile organizations of religion in Salatiga, responseand attitude to dynamics in multicultural society. This research donewith collectively by different researcher, also differ academic backgroundof him. Expected with the difference can enrich viewpoint in analysisand his study.Technique of data collecting done/conducted with interview, observationand data collecting of related/relevant of religious organization,documents, photos, etc. Technique election of responder pursuant tosocial background, education, economic and also the understanding ofreligious experience for them. Responder also come from assumed expertinforman understand with situation, and issue of problem regional. Dataanalysis conducted with descriptive method. Religious organizationalhere cover: Mosque of Al Atiiq, Great Mosque of Darul Amal, JavaneseChristian Church (Gereja Kristen Jawa) Salatiga, Gereja Pantekosta IsaAlmasih Indonesia (GPIAI) Efata Salatiga, The Roman Catholic of ParokiSt. Paulus Miki Salatiga, Parisada Hindu Dharma Indonesia (PHDI),PCNU, PD Muhammadiyah. Interreligious relationship in Salatiga willharmony if role of religion elite can give explanation and calmnesstheologyly and sociological paradigm to the people of each openly andby dialogue. But Interreligious relationship can become underperforming if happened gave economic social, education, and localpolitic management do not in control well.

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

Role of intellectuals in providing an evolutionary option for modern society development

2021 ◽  
Vol 10 (4) ◽  
pp. 4252-4261
Author(s):  
N. N. Ravochkin
Keyword(s):  
Brain Drain ◽  
Social Systems ◽  
Modern Society ◽  
Modern World ◽  
Social Transformations ◽  
New Era ◽  
The Difference ◽  
Descriptive Method ◽  
Traditional Understanding

The changes taking place in the modern world under the influence of globalization processes leave a serious imprint on the development of social systems contributing to the of a new era formationбwhich is associated with the temporality dominance. To develop in the desired evolutionary version, the states need implementing various social transformations under rapidly changing conditions. It is well known that both spontaneous and projected transformations are based on certain ideas, which, as a rule, are created by networks of intellectuals, and only then are implemented in practice – most often by powerful actors. Thus, the work objective is identifying the role of intellectuals in ensuring the possibilities of the evolutionary variant of the modern society development. To achieve this goal, the author uses own synthetic methodology, as well as an analytical-descriptive method, pragmatic and sociocultural approaches. The work shows the difference between an intellectual and intelligent man. It determines the essential characteristics of intellectuals. Practical examples show the diverse functions performed by intellectuals who go beyond the traditional understanding of «advisers to the authorities». The paper shows real opportunities that intellectuals can realize in a particular society; presents the risks of brain drain caused by non-attention to intellectuals and their inability to exert any real impact on the processes of social transformations.

scholarly journals ANALISIS PERANAN COST CONTROLLER DALAM PENGENDALIAN BIAYA OPERASIONAL DAN PENDAPATAN OPERASIONAL PADA HOTEL MERCURE MANADO TATELI BEACH RESORT

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Esterlin Uhise ◽  
Hendrik Manossoh ◽  
I Gede Suwetja
Keyword(s):  
Qualitative Data ◽  
Secondary Data ◽  
Clear Picture ◽  
Operational Cost ◽  
Operating Income ◽  
Operational Costs ◽  
Beach Resort ◽  
Resort Hotel ◽  
Descriptive Method

           The purpose of this study is to determine whether the role of cost controller in operational costs and operating income goes well or not at Mercure Manado Tateli Beach Resort hotel. The data used to analyze the role of cost controller that is qualitative data, while based on the source using primary and secondary data. The method used in this research descriptive method, which aims to provide a clear picture of the object of research. The results showed that the role of cost controller in the control of operational costs and operating income at Mercure Manado Tateli Beach Resort hotel is running well and in accordance with the SOPKeywords: Cost controller, Operational Cost, Operating Income

scholarly journals Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor

2020 ◽  
Vol 8 (2) ◽  
pp. 207-216
Author(s):  
Septiani Septiani ◽  
Heti Herawati
Keyword(s):  
Qualitative Methods ◽  
Production Process ◽  
Key Words ◽  
Production Cost ◽  
Cost Control ◽  
Production Costs ◽  
Labor Costs ◽  
New Employees ◽  
The Difference

Budgeting of production costs is very useful as a tool to find out and predict the costs of  production process in order that any surplus or deficiency of the production components can be avoided.  As a result,  carrying out performance measurement for cost control becomes  more simple and  eventually the goal is achieved. The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the  interviews with relevant authorities  and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using  qualitative methods. The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have  factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are  deviations in direct labor costs resulting from the increased spending due to the hiring of new employees.     Key words : Production Cost Budget and Cost Control

Money and its institutional substitutes: the role of exchange institutions in human cooperation

2017 ◽  
Vol 14 (4) ◽  
pp. 689-714 ◽  
Author(s):  
CAMERON HARWICK
Keyword(s):  
Division Of Labor ◽  
Increasing Returns ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Market Exchange ◽  
Marginal Costs ◽  
Exchange Network

AbstractThis paper offers an increasing returns model of the evolution of exchange institutions building on Smith's dictum that ‘the division of labor is limited by the extent of the market’. Exchange institutions are characterized by a tradeoff between fixed and marginal costs: the effort necessary to execute an exchange may be economized by up-front ‘investment’ in strategies to facilitate the publication and accounting of trading histories. Increases in the size of the exchange network select for higher-fixed-cost exchange institutions, beginning with autarky, through various intermediate stages, and finally to mass monetary exchange. By identifying the relevant fixed costs of money and its institutional substitutes across time, the paper both accounts for the persistence of pre-monetary exchange institutions, despite the ‘inevitability’ of monetary exchange that seems to be a feature of traditional models of the origin of money, and illuminates the forces driving the transition from one to another.

scholarly journals WOMEN AND CREDIT IN PERU DURING THE GUANO ERA. WAS THERE GENDER DISCRIMINATION IN THE MORTGAGE CREDIT MARKET OF PERU?

2014 ◽  
Vol 32 (1) ◽  
pp. 151-185 ◽  
Author(s):  
Luis Felipe Zegarra
Keyword(s):  
Interest Rates ◽  
Gender Discrimination ◽  
Credit Market ◽  
Fixed Costs ◽  
Women And Gender ◽  
Mortgage Credit ◽  
Participation Of Women ◽  
The Difference ◽  
And Gender

ABSTRACTThis article analyses the role of women and gender discrimination in the mortgage credit market in Peru between 1860 and 1875. Relying on a large sample of notarised loans, the article shows that women participated in the credit market as lenders and borrowers. However, their participation was lower than that of men. In addition, women received smaller loans and paid higher interest rates than men. The evidence suggests that the lower participation of women as borrowers and their smaller loans were largely a consequence of the distribution of collateral. In addition, much of the difference in interest rates resulted from the differences in loan sizes. As women received smaller loans and there were probably fixed costs involved in granting a loan, making a loan to a woman implied a higher average cost.

The role of differential phase contrast in electron microscopy

1978 ◽  
Vol 36 (1) ◽  
pp. 176-177
Author(s):  
E.M. Waddell ◽  
J.N. Chapman ◽  
R.P. Ferrier
Keyword(s):  
Phase Contrast ◽  
Practical Method ◽  
Position Vector ◽  
Differential Phase ◽  
Pure Phase ◽  
Differential Phase Contrast ◽  
The Difference ◽  
Image Position ◽  
First Moment

Dekkers and de Lang (1977) have discussed a practical method of realising differential phase contrast in a STEM. The method involves taking the difference signal from two semi-circular detectors placed symmetrically about the optic axis and subtending the same angle (2α) at the specimen as that of the cone of illumination. Such a system, or an obvious generalisation of it, namely a quadrant detector, has the characteristic of responding to the gradient of the phase of the specimen transmittance. In this paper we shall compare the performance of this type of system with that of a first moment detector (Waddell et al.1977).For a first moment detector the response function R(k) is of the form R(k) = ck where c is a constant, k is a position vector in the detector plane and the vector nature of R(k)indicates that two signals are produced. This type of system would produce an image signal given bywhere the specimen transmittance is given by a (r) exp (iϕ (r), r is a position vector in object space, ro the position of the probe, ⊛ represents a convolution integral and it has been assumed that we have a coherent probe, with a complex disturbance of the form b(r-ro) exp (iζ (r-ro)). Thus the image signal for a pure phase object imaged in a STEM using a first moment detector is b2 ⊛ ▽ø. Note that this puts no restrictions on the magnitude of the variation of the phase function, but does assume an infinite detector.

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