scholarly journals Accounting in Marketing Perspective Training Batch III, Sekolah Bisnis dan Manajemen – Institut Teknologi Bandung (SBM-ITB)

2021 ◽  
Vol 3 (2) ◽  
pp. 83-88
Author(s):  
Wiwiek Mardawiyah Daryanto
Keyword(s):  
Case Studies ◽  
Managerial Accounting ◽  
Related Case ◽  
Training Time ◽  
Economic Decisions ◽  
Mba Program ◽  
Inhibiting Factor ◽  
Break Even Point ◽  
Management Functions ◽  
The Cost

Managerial accounting is an activity or process that produces information that is useful for management for making economic decisions in carrying out management functions. Sekolah Binis dan Manajemen – Institut Teknologi Bandung (SBM-ITB)  collaborated with the MarkPlus Institute to carry out the OMNI MBA Program 2020 Batch III on February 5, 2021. Out of the twelve subject topics contained in the program, one of them is entitled Accounting in Marketing Perspective that scheduled on Friday, 5 February 2021 with the author as the facilitator. The subjects include the Break-Even Point (BEP) theory, the Cost Classifications theory with the concept of Different Cost for Different Purposes, as well as related case studies. This training is expected to increase the competence and productivity of company managers in maximizing their role. This training went smoothly because of the strong enthusiasm of the participants. In addition, the inhibiting factor is the limited training time.

PENERAPAN METODE PENJUALAN DAN COST VOLUME PROFIT DALAM PERENCANAAN LABA

2021 ◽  
Vol 13 (1) ◽  
pp. 36-52
Author(s):  
Jeremy Sutjiawan ◽  
Thio Anastasia Petronila
Keyword(s):  
Case Studies ◽  
Fixed Costs ◽  
Community Activity ◽  
Level Of Activity ◽  
Cost Behavior ◽  
Break Even Point ◽  
The Cost

This research aims to analyze the effective sales method and the benefits of implementing the Cost Volume Profit (CVP) analysis in order to be able to plan profits and make appropriate decisions. Research using case studies for Geprek Koplo Chicken at Hangry Indonesia for the period July until September 2020 . Data were obtained through interviews with related parties, observations,  and viewing company financial documents. For the purposes of CVP analysis on Geprek Koplo Chicken, costs were classified based on cost behavior in relation to changes in the level of activity into fixed costs and variable costs.The results showed that the company's sales were effective using GrabFood, especially during the Covid-19 pandemic where there was a reduction in community activity outside the home so that many people prefer to use GrabFood services compared to the Hangry application. With CVP analysis, the company can (a) determine the level of sales at which the company does not make a profit or a loss (break-even point sales) of IDR 3,946,127,482, (b) determine sales projections if the company wants to get a certain profit target, (c) MOS ratio of -35.84% , (d) ) DOL of -2,79x, and (e) SDP of IDR3,927,908,379.

scholarly journals Interventions with Sticky Social Norms: A Critique

2021 ◽  
Author(s):  
Rohan Dutta ◽  
David K Levine ◽  
Salvatore Modica
Keyword(s):  
Social Norms ◽  
Public Goods ◽  
Case Studies ◽  
General Model ◽  
Negative Externality ◽  
Pigouvian Tax ◽  
Policy Interventions ◽  
The Cost ◽  
Unexpected Consequences

Abstract We study the consequences of policy interventions when social norms are endogenous but costly to change. In our environment a group faces a negative externality that it partially mitigates through incentives in the form of punishments. In this setting policy interventions can have unexpected consequences. The most striking is that when the cost of bargaining is high introducing a Pigouvian tax can increase output - yet in doing so increase welfare. An observer who saw that an increase in a Pigouvian tax raised output might wrongly conclude that this harmed welfare and that a larger tax increase would also raise output. This counter-intuitive impact on output is demonstrated theoretically for a general model and found in case studies for public goods subsidies and cartels.

Applications of an Interactive Balancing Procedure for Gas Turbines and Other Turbomachinery

2009 ◽  
Author(s):  
Timothy C. Allison ◽  
Harold R. Simmons
Keyword(s):  
Cost Function ◽  
Least Squares ◽  
Gas Turbine ◽  
Case Studies ◽  
Gas Turbines ◽  
Interactive Approach ◽  
Interactive Method ◽  
Balance Weight ◽  
The Cost

Least squares balancing methods have been applied for many years to reduce vibration levels of turbomachinery. This approach yields an optimal configuration of balancing weights to reduce a given cost function. However, in many situations, the cost function is not well-defined by the problem, and a more interactive method of determining the effects of balance weight placement is desirable. An interactive balancing procedure is outlined and implemented in an Excel spreadsheet. The usefulness of this interactive approach is highlighted in balancing case studies of a GE LM5000 gas turbine and an industrial fan. In each case study, attention is given to practical aspects of balancing such as sensor placement and balancing limitations.

scholarly journals Development of product costing in Lithuania (1918–2019)

2019 ◽  
pp. 2
Author(s):  
Daiva Tamulevičienė ◽  
Jonas Mackevičius
Keyword(s):  
Second World War ◽  
World War ◽  
Stages Of Development ◽  
Normative Documents ◽  
Economic Decisions ◽  
Product Costing ◽  
Soviet Occupation ◽  
The World ◽  
The Cost ◽  
Second World

Appropriate product costing helps not only to estimate the cost of production correctly but also to evaluate the activity results, forecast product prices, make reasonable economic decisions. The article analyses the development of product costing in Lithuania from 1918 to 2019. The following stages of development of product costing were distinguished: 1) between the world wars when Lithuania was independent and during the Second world war (1918–1944); 2) during the years of Soviet occupation (1944–1990); 3) after reinstating the independence of Lithuania (1990–2019). The most important provisions of normative documents related to product costing of every stage were analysed, opinions, statements and suggestions how to improve product costing by different Lithuanian authors were evaluated.

scholarly journals Editorial introduction: Gender and political financing

2021 ◽  
pp. 019251212110409
Author(s):  
Rainbow Murray ◽  
Ragnhild Muriaas ◽  
Vibeke Wang
Keyword(s):  
Political Parties ◽  
Case Studies ◽  
Political Institutions ◽  
Institutional Reform ◽  
Special Issue ◽  
Women Candidates ◽  
Female Candidates ◽  
The Cost ◽  
The Impact

Contesting elections is extremely expensive. The need for money excludes many prospective candidates, resulting in the over-representation of wealth within politics. The cost of contesting elections has been underestimated as a cause of women’s under-representation. Covering seven case studies in six papers, this special issue makes theoretical and empirical contributions to understanding how political financing is gendered. We look at the impact on candidates, arguing that the personal costs of running for office can be prohibitive, and that fundraising is harder for female challengers. We also explore the role of political parties, looking at when and how parties might introduce mitigating measures to support female candidates with the costs of running. We demonstrate how political institutions shape the cost of running for office, illustrate how this is gendered and consider the potential consequences of institutional reform. We also note how societal gender norms can have financial repercussions for women candidates.

scholarly journals Cost of Quality Analysis on Tailors’ Industry in Aceh

2018 ◽  
Vol 1 (1) ◽  
pp. 98-111
Author(s):  
Dinaroe Dinaroe ◽  
Syarifah Umaira ◽  
Fazli Syam BZ
Keyword(s):  
Data Availability ◽  
Quality Analysis ◽  
Annual Reports ◽  
Future Research ◽  
Research Approach ◽  
Managerial Accounting ◽  
Quality Cost ◽  
Cost Of Quality ◽  
The Cost ◽  
Banda Aceh

Objective – This research aims to explore and find out the application of Cost of Quality in Managerial Accounting perspective on the Tailor’s businesses in Banda Aceh during the period of 2015 – 2017. In addition, the research purposes are to analyze the firms plan and control of the Cost of Quality and how the firms arrange the cost in order to improve the quality with minimum budget cost.Design/methodology – The study uses qualitative descriptive research approach and being conducted using data from the firms annual reports and additional in-depth interview with the owners. The technique of purposive sampling is used in this study with the data availability criteria. The population of the research are the Micro, Small and Medium Enterprises (MSMEs) in Banda Aceh, and the sample criteria among others are tailor industry factories in Banda Aceh that have already prepared financial report during the observed period. CV Kuta Alam Tailor and CV Aceh Moda Tailor have been selected as the samples and as the study case location. The researcher analyzed the data by analyzing and examining the costs incurred by the firms, at how much and what kind of it, related to the cost of quality and cost of goods sold before and after the cost of quality is being added. Results – The result shows that CV. Kuta Alam Tailor and CV. Aceh Moda Tailor in term of cost of quality is still above 2.5% of the sales, thus indicates that the cost extravagancy and there are big differences in the cost of the goods sold if the cost of quality is included into the cost of goods sold. In addition, it is also found that both firms do not make a quality cost report specifically.Research limitations/implications – The research is based on the qualitative approach and does not using empirical research tools, so then it can not be generalized for overall tailor industry in Aceh nor Indonesia, outside of the observed firms and location. Therefore, it is necessary for the future research to explore more this phenomenon by using quantitative approach in order to analyze the influence of quality cost and firm performance or budget efficiencies.Novelty/Originality – The research focuses on analyzing and examining the cost of Quality in manufactur industry, particularly in the Job-Process Industry, such as Tailor industry is still very novice and need to be nurtured. Thus, this study contributes to this area by examining the implementation and aplication of the cost of quality whether the cost information can produce managerial information through financial and managerial reporting that will improve the product quality toward cost effeciency.Keywords Cost of Quality, Prevention Cost, Appraisal Cost.

scholarly journals KELAYAKAN FINANSIAL USATANI KEDELAI

2019 ◽  
Vol 5 (2) ◽  
pp. 293
Author(s):  
Dedi Djuliansah ◽  
Trisna Insan Noor ◽  
Yosini Deliana ◽  
Meddy Rachmadi
Keyword(s):  
Secondary Data ◽  
Paddy Fields ◽  
Primary Data ◽  
Survey Method ◽  
Production Volume ◽  
Land Area ◽  
C Value ◽  
Break Even Point ◽  
The Cost ◽  
Planting Season

This study aims to identify the cost, revenue, and income of soybean farming, identify the feasibility of soybean farming, identify the breakeven point and change the break-even point due to changes in selling prices in Jatiwaras District, Tasikmalaya Regency. The method used in this study is a survey method, while the data used consists of primary data and secondary data. Determination of sample farmers using the Two Stage Cluster Random Sampling method, with a sample size of 65 people with a proportion of 27 farmers in paddy fields and 38 farmers in land, from a population of soybean farmers as many as 185 people.            The results of this study indicate that the cost of soybean farming per hectare in paddy fields is Rp. 5,896,896.90 with receipts of Rp 8,478,139.53 and income of Rp. 2,581,242.63, while the cost of soybean farming per hectare on land is Rp. 4,163,487.48 with receipts of 8,342,774.57 and income of Rp. 4,179,287.09. Soybean farming in land is more feasible to be cultivated with an R / C value of 2.01 while the R / C value in paddy fields is 1.45. Minimum acceptance received by farmers from soybean farming so as not to lose in one planting season of Rp. 63,911.14 in paddy fields and Rp. 668,378.02 in land, the minimum production volume received by farmers from soybean farming so as not to lose in one planting season is 10.65 Kg in paddy fields and 111.40 Kg in land and minimum land area that must be processed by farmers so that no loss in one planting season of 0.01 ha in paddy fields and 0.08 ha on land. Decrease in output price of Rp. 1,000.00 (16.67%) causes the minimum acceptance received by farmers from soybean farming so as not to lose in one planting season of Rp. 100,196.38 in paddy fields and Rp. 767,384.61 on land. The margin value of safety on soybean farming is 90.53 in wetland and 82.40 in land area

scholarly journals Mosquito Larvae Detection using Deep Learning

2019 ◽  
Vol 8 (12) ◽  
pp. 804-809
Keyword(s):  
Deep Learning ◽  
Mobile Application ◽  
Web Application ◽  
Individual Performance ◽  
Mosquito Larvae ◽  
Accuracy Score ◽  
Performance Category ◽  
Training Time ◽  
The Cost ◽  
And Training

Dengue cases has become endemic in Malaysia. The cost of operation to exterminate mosquito habitats are also high. To do effective operation, information from community are crucial. But, without knowing the characteristic of Aedes larvae it is hard to recognize the larvae without guide from the expert. The use of deep learning in image classification and recognition is crucial to tackle this problem. The purpose of this project is to conduct a study of characteristics of Aedes larvae and determine the best convolutional neural network model in classifying the mosquito larvae. 3 performance evaluation vector which is accuracy, log-loss and AUC-ROC will be used to measure the model’s individual performance. Then performance category which consist of Accuracy Score, Loss Score, File Size Score and Training Time Score will be used to evaluate which model is the best to be implemented into web application or mobile application. From the score collected for each model, ResNet50 has proved to be the best model in classifying the mosquito larvae species.

scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS TERNAK AYAM KAMPUNG SUPER DAN AYAM BROILER DI DESA BANGUN HARJO BUAY MADANG TIMUR OKU TIMUR

2017 ◽  
Vol 2 (03) ◽  
pp. 23-31
Author(s):  
Imam Sulaiman
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Production Volume ◽  
Total Production ◽  
Majority Population ◽  
Research Plan ◽  
Average Revenue ◽  
Break Even Point ◽  
The Cost ◽  
The Village

The objectives of this research are to: (1) To analyze the cost, income and income of chicken and chicken cattle in Bangu Harjo Village, Buay Madang Timur District, OKU Timur Regency, (2) To analyze whether broiler and joper cattle cultivated in Bangun Harjo Village, Buay Madang Timur Sub-district, OKU Timur Regency is beneficial, (3) To analyze break even point of broiler and joper livestock business in Bangun Harjo Village, Buay Madang Timur District, OKU Timur Regency. This research has been conducted in Bangun Harjo Village, Buay Madang Timur District, East OKU Regency. Site selection is done purposively with the consideration that in the village is able to represent from the existing population and have the criteria of research plan. Bangun Harjo village is a village whose majority population live as farmers and there are some farmers who seek the cultivation of super chicken (joper) and broiler (broiler). The study was conducted in June 2015. The study found that the total production cost incurred in the poultry livestock business in Bangun Harjo Village in one production process amounted to Rp 13,963,744, the average revenue was Rp 22,920,000 so that income Received amounted to Rp 8,956,256. The value of R / C ratio is 1.64 indicating that the chicken livestock business is profitable. The total production cost incurred in the broiler business in Bangun Harjo Village in one production process is Rp 30,609,006, the average revenue is Rp 54,676,250, so the income received is Rp 24,067,224. The value of R / C ratio is 1.79 indicates that the business of broiler livestock is profitable and BEP value of livestock production volume of chicken joper is 349 head, while the value of BEP price is Rp 24.569 / Tail and BEP value of broiler chicken production volume is equal to 2.017 Kg, while the BEP value of the price is Rp 8,496 / Kg which shows that the business of chicken and broiler cattle in Bangun Harjo Village is feasible financially.

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