scholarly journals ANALISIS BIAYA DAN WAKTU BERDASARKAN ANALISA PRODUKSIVITAS ALAT BERAT PEKERJAAN TANAH GALIAN (PEMBUATAN PIT) PADA PROYEK INSTALASI PENGOLAHAN AIR LIMBAH

2020 ◽  
Vol 6 (4) ◽  
Author(s):  
RA Sri Martini ◽  
Sudirman Kimi ◽  
Sukma Mulya
Keyword(s):  
Soil Removal ◽  
Treatment Plant ◽  
Construction Workers ◽  
Cost Calculation ◽  
Heavy Equipment ◽  
Technological Advances ◽  
Efficiency And Effectiveness ◽  
Dump Trucks ◽  
The Difference ◽  
The Cost

Technological advances provide opportunities for construction workers to use heavy equipment as a substitute for manual equipment. Heavy equipment can be a solution to increase the efficiency and effectiveness of work implementation, which can be seen in the cost calculation or unit price.It can be seen that alternative 3 uses 2 units of Kobelco PC-200 excavators, 4 units of 5 m3 dump trucks, these alternatives have the smallest time difference to the original conditions in the field. Therefore, it is very time efficient and fast to process and costs slightly increases and results in fast and efficient workmanship. It can be seen for the difference in costs of - 28,905,973 (- 26%) and the difference in total working time of -25 hours (- 40%). Referring to the description of the calculation of the comparison between the original conditions in the field with alternative calculations, if a minus (-) result is obtained then the work is faster. So it can be recommended to use alternative 3 to carry out soil removal work in the Wastewater Treatment Plant project. Palembang, South Sumatra.

scholarly journals Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual

2019 ◽  
Vol 7 (1) ◽  
pp. 173-178
Author(s):  
Alviani Lestari ◽  
Siti Ita Rosita ◽  
Tri Marlina
Keyword(s):  
Labor Cost ◽  
Cost Calculation ◽  
Selling Price ◽  
Total Production ◽  
Product Price ◽  
Overhead Cost ◽  
Material Costs ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold.  This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.                                          

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.

scholarly journals Reducing The Operational Stop Time of Hauller Komatsu Hd465-7 by Using the Six Sigma’s Approach in PT X

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Humiras Hardi Purba
Keyword(s):  
Six Sigma ◽  
Dump Truck ◽  
Heavy Equipment ◽  
Stop Time ◽  
Driving Speed ◽  
Plan Selection ◽  
Dump Trucks ◽  
Standardization Process ◽  
The Cost ◽  
And Control

An operational stop time is a condition where heavy equipment is not working as usual. It is important to avoid this condition since excessive idling wastes an enormous amount of fuel and money. However, the operational stop time of a dump truck Hauller HD465-7 is 2.83 minutes, which is far above the normal standard. This project aims to optimize the improvement of an operational stop time by using a Six Sigma method with optimize plan selection. This will return the operational stop time to the standard range within 1.25 to 1.65 minutes. These steps of define, measure, analyze, improve, and control are applied to the standardization process according to the rules and criteria established by the Six Sigma. The result found that the Six Sigma’s approach which was applied in PT X has reduced the cost from US$1,105,300 to US$963,000 every month. An improvement have been made to matching fleet by combining six fleet of dump trucks at driving speed of 22 km per hour and the average simulated haul distance was 2,000 meters.

PERANCANGAN SISTEM INFORMASI MANAJEMEN KEUANGAN DI AMIK GARUT

2020 ◽  
Vol 2 (2) ◽  
pp. 128-143
Author(s):  
Tedi Budiman
Keyword(s):  
Information System ◽  
Information Systems ◽  
Financial Management ◽  
Financial Information ◽  
Financial Problems ◽  
Technological Advances ◽  
Design Program ◽  
Or Groups ◽  
The Cost ◽  
Financial Information Systems

Financial information system is an information system that provides information to individuals or groups of people, both inside and outside the company that contains financial problems and information about the flow of money for users in the company. Financial information systems are used to solve financial problems in a company, by meeting three financial principles: fast, safe, and inexpensive.Quick principle, the intention is that financial information systems must be able to provide the required data on time and can meet the needs. The Safe Principle means that the financial information system must be prepared with consideration of internal controls so that company assets are maintained. The Principle of Inexpensive, the intention is that the cost of implementing a financial information system must be reduced so that it is relatively inexpensive.Therefore we need technology media that can solve financial problems, and produce financial information to related parties quickly, safely and cheaply. One example of developing information technology today is computer technology and internet. Starting from financial problems and technological advances, the authors make a website-based financial management application to facilitate the parties that perform financial management and supervision.Method of development application program is used Waterfall method, with the following stages: Software Requirement Analysis, Software Design, Program Code Making, Testing, Support, Maintenance.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

A seven year plan for upgrading the 200.000 p.e. treatment plant of Uppsala, Sweden

1994 ◽  
Vol 29 (12) ◽  
pp. 117-127
Author(s):  
Jan Erik Lind ◽  
Ernst Olof Swedling
Keyword(s):  
Cost Efficiency ◽  
Sewage Treatment ◽  
Sewage Treatment Plant ◽  
Treatment Plant ◽  
Working Environment ◽  
Regional Environment ◽  
Nitrogen Reduction ◽  
Total Investment ◽  
Close Cooperation ◽  
The Cost

The sewage treatment plant of Uppsala was originally built in 1946 and has since then been extended and upgraded several times up to 1972 when the last major upgrading was completed. In 1987 it was decided to renew the treatment plant for at least another 20-30 years of operation and to upgrade the biological process to include nitrogen reduction. A 7 year plan covering some 18 items with a total investment cost of approximately 120 MSEK was set in action during 1987. The aim was to raise the cost efficiency by introducing modern techniques, new machinery, a better working environment and a better understanding of the processes used. The need to keep the plant in operation during reconstruction work has caused difficulties, delays and unforseen costs but a close cooperation between all parties concerned (operators, contractors, engineers and the regional environment administration) has solved most of the problems. Experiences so far include an improved effluent quality, a better cost efficiency, a healthier and more engaged operating staff. A research team has been engaged to develop and introduce a nitrogen reduction scheme in the activated sludge process. This has been a challenging and fruitful experience.

Costs and the cost-effectiveness threshold

2017 ◽  
Author(s):  
Jan Abel Olsen
Keyword(s):  
Societal Perspective ◽  
Threshold Value ◽  
Quality Adjusted Life Year ◽  
Healthcare Sector ◽  
The Difference ◽  
The Cost ◽  
Qaly Threshold ◽  
Cost Effectiveness Threshold ◽  
Effectiveness Threshold ◽  
Quality Adjusted Life

Chapter 19 starts by distinguishing between the two contrasting perspectives that an economic evaluation would take: the healthcare sector perspective versus the societal perspective. The former is considered a ‘narrow analysis’ which includes only the costs accruing within the healthcare sector, while the latter represents a ‘broad analysis’ that accounts for all resource implications in all sectors of the economy. After an investigation into various types of costs, a ‘limited societal perspective’ is suggested to be more appropriate than either of the two ‘extreme perspectives’. The chapter continues with a discussion of the cost per quality-adjusted life year (QALY) threshold and explains the difference between a demand side- versus a supply-side approach to determining a threshold value for a QALY.

scholarly journals The Model of Vehicle and Route Selection for Energy Saving

2021 ◽  
Vol 13 (8) ◽  
pp. 4528
Author(s):  
Olga Lingaitienė ◽  
Juozas Merkevičius ◽  
Vida Davidavičienė
Keyword(s):  
Sustainable Development ◽  
Fuel Consumption ◽  
Motor Vehicles ◽  
The Sustainable Development ◽  
Supply Chain Efficiency ◽  
The World Bank ◽  
Cargo Delivery ◽  
Efficiency And Effectiveness ◽  
The Cost ◽  
Source Use

The World Bank, United Nations, the Organization for Economic Cooperation and Development, and others are in line with the governments of countries that are strongly interested in the sustainable development of countries, regions, and enterprises. One of the aspects that affects the indicators and prospects of sustainable development is the efficiency of energy source use. Nationwide reductions in the greenhouse gas emissions of motor vehicles could have a direct effect on ambient temperature and reducing the effects of global warming, which can affect future environmental, societal, and economic development. Significant reductions in fuel consumption can be achieved by increasing the efficiency of use, and the performance, of current cargo vehicles. This aspect is directly related to cargo delivery systems and supply chain efficiency and effectiveness. The article solves the problem of increasing the effectiveness of cargo delivery and proposes a model that would minimize transportation costs that are directly related to fuel consumption, shortening transportation time. The model addresses the problem of a lack of models evaluating the efficiency of cargo to Lithuania that is using several different modes of transportation. For the solution to this problem, the article examines the complexity of the rational use of land and water vehicles depending on the type of cargo transported, the technical capabilities of the vehicles (loading, speed, environmental pollution, fuel consumption, etc.), and the type (cars, railways, ships). The novelty of the findings is based on the availability to select the most appropriate vehicles, on a case-by-case basis, from the available options, depending on their environmental performance and energy efficiency. This model, later in this article, is used for calculations of Lithuanian companies for selecting the most rational vehicle by identifying the most appropriate route, as well as assessing the dynamics of the economic and physical indicators. The model allows for creating dependencies between the main indicators characterizing the transport process—the cost, the time of transport, and the safety, taking into account the dynamics of economic and physical indicators, that lead to a very important issue—reducing the amount of energy required to provide products and services.

scholarly journals THE VALUE OF ROBUST STATISTICAL FORECASTS IN THE COVID-19 PANDEMIC

2021 ◽  
Vol 256 ◽  
pp. 19-43
Author(s):  
Jennifer L. Castle ◽  
Jurgen A. Doornik ◽  
David F. Hendry
Keyword(s):  
Structural Change ◽  
Measurement Errors ◽  
Epidemiological Models ◽  
Short Term ◽  
Data Measurement ◽  
Policy Interventions ◽  
Changing Trends ◽  
Technological Advances ◽  
The Difference ◽  
The Uk

The Covid-19 pandemic has put forecasting under the spotlight, pitting epidemiological models against extrapolative time-series devices. We have been producing real-time short-term forecasts of confirmed cases and deaths using robust statistical models since 20 March 2020. The forecasts are adaptive to abrupt structural change, a major feature of the pandemic data due to data measurement errors, definitional and testing changes, policy interventions, technological advances and rapidly changing trends. The pandemic has also led to abrupt structural change in macroeconomic outcomes. Using the same methods, we forecast aggregate UK unemployment over the pandemic. The forecasts rapidly adapt to the employment policies implemented when the UK entered the first lockdown. The difference between our statistical and theory based forecasts provides a measure of the effect of furlough policies on stabilising unemployment, establishing useful scenarios had furlough policies not been implemented.

scholarly journals Risk Perception in the Construction Industry: Differences Between Italian and Migrant Workers Before and After a Targeted Training Intervention

2021 ◽  
Vol 31 (1) ◽  
pp. 65-71
Author(s):  
Federico Ricci ◽  
Giulia Bravo ◽  
Alberto Modenese ◽  
Fabrizio De Pasquale ◽  
Davide Ferrari ◽  
...  
Keyword(s):  
Risk Perception ◽  
Construction Industry ◽  
Migrant Workers ◽  
Construction Workers ◽  
Construction Sites ◽  
Visual Tool ◽  
Occupational Risks ◽  
Linguistic Barriers ◽  
Before And After ◽  
The Difference

We developed a visual tool to assess risk perception for a sample of male construction workers (forty Italian and twenty-eight immigrant workers), just before and after a sixteen-hour training course. The questionnaire included photographs of real construction sites, and workers were instructed to select pictograms representing the occupational risks present in each photograph. Points were awarded for correctly identifying any risks that were present, and points were deducted for failing to identify risks that were present or identifying risks that were not present. We found: (1) Before the course, risk perception was significantly lower in immigrants compared to Italians ( p < .001); (2) risk perception improved significantly ( p < .001) among all workers tested; and (3) after the training, the difference in risk perception between Italians and immigrants was no longer statistically significant ( p = .1086). Although the sample size was relatively small, the results suggest that the training is effective and may reduce the degree to which cultural and linguistic barriers hinder risk perception. Moreover, the use of images and pictograms instead of words to evaluate risk perception could also be applied to nonconstruction workplaces.

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