scholarly journals Aspek Psikologi Pendelegasian Manajemen dan Manajemen Biaya Pabrik Roti “Yes” di UPK PIK Pulo Gadung Jakarta Timur

2019 ◽  
Vol 1 (1) ◽  
pp. 20
Author(s):  
Hanif Hanif ◽  
Mulyani Mulyani ◽  
Supriyanto Karya ◽  
Morryessa Brandinie
Keyword(s):  
Control System ◽  
Cost Management ◽  
Unit Cost ◽  
Business Management ◽  
Profit Sharing ◽  
Business Unit ◽  
System Planning ◽  
Point Analysis ◽  
Cost Calculations ◽  
The One

The purpose of this program is to provide assistance in order to help businesses to solve their problems in business management. The approach used is observation, interview and discussion with the business founder/owner. The place is in the one of the business unit under the Unit Pengelola Kegiatan Pusat Industri Kecil (PIK), namely ” Yes" Cake Factory. The team managed and explored several problems in the business unit, which are related to book-keeping, work delegation and the control system planning, utilization of cost management such as unit cost calculations, cost control and break event point analysis, and profit-sharing policy. The team also provides a doable solution that can be implemented by the company.

Policy analysis and complexity – a non-equilibrium approach for integrated water management

1995 ◽  
Vol 31 (8) ◽  
pp. 301-309 ◽  
Author(s):  
Govert D. Geldof
Keyword(s):  
Water Management ◽  
Control System ◽  
Planning Process ◽  
The Other ◽  
Integrated Water Management ◽  
Equilibrium Approach ◽  
History Of ◽  
The One ◽  
Groundwater Policy ◽  
Non Equilibrium

In integrated water management, the issues are often complex by nature, they are capable of subjective interpretation, are difficult to express in standards and exhibit many uncertainties. For such issues, an equilibrium approach is not appropriate. A non-equilibrium approach has to be applied. This implies that the processes to which the integrated issue pertains, are regarded as “alive”’. Instead of applying a control system as the model for tackling the issue, a network is used as the model. In this network, several “agents”’ are involved in the modification, revision and rearrangement of structures. It is therefore an on-going renewal process (perpetual novelty). In the planning process for the development of a groundwater policy for the municipality of Amsterdam, a non-equilibrium approach was adopted. In order to do justice to the integrated character of groundwater management, an approach was taken, containing the following features: (1) working from global to detailed, (2) taking account of the history of the system, (3) giving attention to communication, (4) building flexibility into the establishing of standards, and (5) combining reason and emotions. A middle course was sought, between static, rigid but reliable on the one hand; dynamic, flexible but vague on the other hand.

Cost management for concrete batch plant using stochastic mathematical models

2006 ◽  
Vol 33 (8) ◽  
pp. 1065-1074 ◽  
Author(s):  
Tarek M Zayed ◽  
Ibrahim A Nosair
Keyword(s):  
Mathematical Models ◽  
Production Efficiency ◽  
Cost Management ◽  
Unit Cost ◽  
Expected Value ◽  
Cost Models ◽  
Productivity Cost ◽  
Batch Plant ◽  
Factor Share ◽  
Construction Operation

Assessing productivity, cost, and delays are essential to manage any construction operation, particularly the concrete batch plant (CBP) operation. This paper focuses on assessing the above-mentioned items for the CBP using stochastic mathematical models. It aims at (i) identifying the potential sources of delay in the CBP operation; (ii) assessing their influence on production, efficiency, time, and cost; and (iii) determining each factor share in inflating the CBP concrete unit expense. Stochastic mathematical models were designed to accomplish the aforementioned objectives. Data were collected from five CBP sites in Indiana, USA, to implement and verify the designed models. Results show that delays due to management conditions have the highest probability of occurrence (0.43), expected value of delay percent (62.54% out of total delays), and relative delay percent. The expected value of efficiency for all plants is 86.53%; however, the average total expense is US$15.56/m3 (all currency are in US$). In addition, the expected value of effective expenses (EE) is $18.03/m3, resulting in extra expenses (XE) of $2.47/m3. This research is relevant to both industry practitioners and researchers. It develops models to determine the effect of delays on concrete unit cost. They are also beneficial to the CBP management.Key words: concrete batch plant, delays, management conditions, cost models, cost management, stochastic mathematical models.

Experimental Validation of Nominal Model Characteristics for Pneumatic Muscle Actuator

2013 ◽  
Vol 460 ◽  
pp. 1-12 ◽  
Author(s):  
Alexander Hošovský ◽  
Kamil Židek
Keyword(s):  
Control System ◽  
Nonlinear Differential Equations ◽  
Model Performance ◽  
Weight Ratio ◽  
Open Loop ◽  
Artificial Muscles ◽  
Pneumatic Actuators ◽  
Intelligent Control System ◽  
Pneumatic Artificial Muscles ◽  
The One

Pneumatic artificial muscles belong to a category of nonconventional pneumatic actuators that are distinctive for their high power/weight ratio, simple construction and low price and maintenance costs. As such, pneumatic artificial muscles represent an alternative type of pneumatic actuator that could replace the traditional ones in certain applications. Due to their specific construction, PAM-based systems have nonlinear characteristics which make it more difficult to design a control system with good performance. In the paper, a gray-box model (basically analytical but with certain experimental parts) of the one degree-of-freedom PAM-based actuator is derived. This model interconnects the description of pneumatic and mechanical part of the system through a set of several nonlinear differential equations and its main purpose is the design of intelligent control system in simulation environment. The model is validated in both open-loop and closed-loop mode using the measurements on real plant and the results confirm that model performance is in good agreement with the performance of real actuator.

Stream Selector’s Control System Based on High-Precision Incremental Encoder

2013 ◽  
Vol 303-306 ◽  
pp. 1657-1660
Author(s):  
Zhi Guang Zhang ◽  
Wei Hu ◽  
Xiao Qiong Li ◽  
Xue Fei Lv ◽  
Min Ping Zhang ◽  
...  
Keyword(s):  
Control System ◽  
Power Consumption ◽  
High Precision ◽  
Position Control ◽  
High Reliability ◽  
Dc Motor ◽  
Step Motor ◽  
Low Power Consumption ◽  
Incremental Encoder ◽  
The One

For the precision rotor position control of stream selector, a control system based on direct current motor (DC motor) has been constructed. The DC motor, with a high-precision incremental encoder used as the driving force, was assembled with the stream selector rotor through a shaft coupling. Following the motor rotation, the encoder generated two-channel quadrature pulses and one channel index pulses. An ultralow-power consumption microcontroller (msp430f2232) received theses pulses and calculated them. The position of the slot was determined by the number of pulses counted from the index pulse. Operator can set and monitored the slot positions of five stream selectors simultaneously through the program which was written with LabVIEW on the host computer. This module featured high reliability and low power consumption compared with the one driven by step motor. Beyond that, it was much smaller and lighter.

scholarly journals Economic Assessment of Technology Adoption in Oil Palm Plantations from Colombia

2017 ◽  
Vol 8 (3) ◽  
pp. 74 ◽  
Author(s):  
Mauricio Mosquera-Montoya ◽  
Elizabeth Ruiz-Alvarez ◽  
Eloina Mesa-Fuquen
Keyword(s):  
Technology Adoption ◽  
Oil Palm ◽  
Net Present Value ◽  
Unit Cost ◽  
Economic Assessment ◽  
Net Income ◽  
Adoption Of Technology ◽  
Land Use Efficiency ◽  
Fresh Fruit Bunches ◽  
The One

Adopting technology regarding agricultural crops has traditionally been associated with high costs. Producers have thus often abstained from adopting better agronomical practices and have consequently lost the benefits they could otherwise have obtained by implementing better criteria for managing their crops.This research builds on results by Ruiz et al., (2017) who found three typologies of oil palm lots, regarding adoption of technology and yields on oil palm crops from Colombia. This work was aimed at evaluating the typologies found by Ruiz et al. (2017) from an economic standpoint by using different economic assessment methods, in order to determine the benefits of technology adoption at the Colombian oil palm agroindustry. The methods used were aimed at estimating: unit cost, net present value (NPV), net income, land use efficiency, generation of income and competitiveness.Results indicate that the cost of producing a ton of fresh fruit bunches from oil palms (FFB) on lots having high adoption of technology was 2.5% to 8% lower when compared to lots having lower adoption of technology (Typologies 2 and 3. respectively). Technology adoption enables greater yearly net income to be obtained in mature oil palm crops in typology 1, than the one obtained at typology 2 and typology 3. The adoption of technology allows the grower to obtain net income equivalent to a legally-established yearly minimum wage (LEYMW), using less land. Finally, it was concluded that at average CPO prices for the period 2005-2015, the Colombian growers that participated in this study, may be competitive at the European market, which is the main destination of Colombian exports of crude palm oil (CPO).

scholarly journals Pengaplikasian Metode Activity Based Costing Pada Perhitungan Unit Cost di Pelayanan Kesehatan Gigi dan Mulut

2020 ◽  
Vol 8 (2) ◽  
pp. 101-110
Author(s):  
Rika Irma Yanti ◽  
Febrian Febrian ◽  
Desy Purnama Sari
Keyword(s):  
Data Collection ◽  
Dental Health ◽  
Unit Cost ◽  
Health Facilities ◽  
Financial Accounting ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Accounting Data ◽  
Dental Clinics ◽  
Cost Calculations

Dental clinic is one type of privateowned service enterprise providing dental and oral health services. In the current global era, dental clinics must be able to compete with other dental health facilities. Dental clinics are required to manage effectively clinical management, especially in financial accounting. Unit cost calculation using Activity Based Costing (ABC) method is a modern calculation. It has been implemented in several health facilities. The basic concept of ABC is a product derived from activities that will consume costs. The purpose of this paper is to provide an overview of the application of unit cost calculations with ABC in dental clinics. So it can formulated four steps of unit cost calculation with ABC as follows: preparation of data collection, data collection, ABC calculation of the first stage, ABC calculation of the second stage. The results of the calculation of unit cost with ABC are clinical financial accounting data which are used as a consideration in making desicion of the clinical strategy.

scholarly journals Integrated framework for strategic cost management based on target costing, ABC, and product life-cycle in PDP: Empirical experience

2020 ◽  
Vol 10 (1) ◽  
pp. 31-43
Author(s):  
Maísa Martins Ferreira ◽  
Selma Regina Martins Oliveira
Keyword(s):  
Life Cycle ◽  
Product Life Cycle ◽  
Development Process ◽  
Cost Management ◽  
Business Management ◽  
Target Costing ◽  
Product Lifecycle ◽  
Product Life ◽  
Integrated Framework ◽  
Strategic Cost Management

This study aims to contribute to the planning process on product management. To do so it presents a integrated framework based on strategic cost management, using the methods target costing, activity-based cost (ABC) based on the product lifecycle. This proposal was structured as it follows: Phase 1: determining Target Cost; Phase 2: determining ABC defrayal to the light of the defrayal based on the product lifecycle. The research was elaborated to the light of specialized literature, from which we extracted the variables to formulate the methodology. After that, to show the feasibility and plausibility of the method we applied a hypothetical case study based on the development process of a product to the light of a course/MBA in Business Management in Institution of Higher Education in Brazil. The results were satisfactory and validated the proposal suggested. The survey findings indicate that the integrated method between ABC, target costing and products lifecycle applied in MBA Business Management is quite satisfactory.   Keywords: Framework, target costing, activity-based cost (ABC), costing based on product life-cycle, product development process (PDP);

scholarly journals Meta Analysis: Management Control System, Strategy, Company Performance

2019 ◽  
Vol 4 (3) ◽  
pp. 96-104
Author(s):  
Desi Pujiati ◽  
Misdiyono Misdiyono ◽  
Eko Sri Margianti
Keyword(s):  
Control System ◽  
Data Analysis ◽  
Meta Analysis ◽  
Population Sample ◽  
Management Control ◽  
Business Unit ◽  
Management Control System ◽  
Control Approach ◽  
Business Unit Performance ◽  
Unit Performance

This study aims to determine and analyze the influence of management control systems on the strategy and its impact on business unit performance. Management control system uses lever's control approach consisting of belief system, boundary system, diagnostic control system and interactive control system. The influence and impact of the management control system resulted from previous research studies. This research used meta-analysis method. Meta-analysis is the study of a number of research results in similar problems. The unit of analysis in the study are written documents about the research of management control system in the form of journal articles and research reports taken purposively based on their compatibility with the research theme. Data analysis used is quantitative data analysis with percentage and qualitative data analysis for descriptive analysis result data on 25 research related to management control system. Findings of meta-analysis results based on research objectives, research variables used, population / sample of research, data collection techniques and analysis tools show that management control system lever's of control approach can contribute to the achievement of strategy and impact on business unit performance improvement.

scholarly journals ECONOMIC INDEPENDENCE OF PESANTREN: THE STUDY AT PEKALONGAN REGION

2018 ◽  
Vol 15 (2) ◽  
pp. 45-61
Author(s):  
M. Nasrullah ◽  
Kuat Ismanto ◽  
Nalim Nalim
Keyword(s):  
Educational Institution ◽  
Business Management ◽  
Field Research ◽  
Boarding School ◽  
Primary Data ◽  
Business Unit ◽  
Religious Schools ◽  
Religious School ◽  
Modern Business ◽  
Almost All

Islamic boarding school or pesantren is often only considered as a conservative Islamic educational institution. In fact, Pesantren has the number of interesting aspects to be deeply apart from studying the religion. As an institution, it involves many parties. The study aims to describe the economic map of Pesantren in Pekalongan region. This research is categorized as a field research using survey. The primary data were collected through questionnaires, interviews, and observations of the 25 Pesantren in Pekalongan region. The validation of data is done through triangulation of data and sources. Pesantren which became the object of this research are Pesantren which had established for at least three years and had a business unit. Based on the description of the research's findings and discussion, it was concluded that almost all Pesantren in Pekalongan region have a business unit. The existing business unit, mostly engaged in trade. The businesses itself is oriented to meet the internal needs of religious school, especially students. Pesantren has the role in determining every type of business unit and corporate governance run by the religious schools. The governance/management of the business unit was run in a simple, not follow the rules of modern business management yet. However, Pesantren have involved students in business management. The operations results of this business unit at least have contributed in boarding operations.

scholarly journals CYBERSECURITY COSTS IN AN ENTERPRISE UNIT

2020 ◽  
Vol 55 (1) ◽  
pp. 82-94
Author(s):  
Joanna Antczak
Keyword(s):  
Cyber Attacks ◽  
Time Development ◽  
Virtual Space ◽  
Stable Operation ◽  
Business Unit ◽  
Negative Effects ◽  
Marketing Activities ◽  
Enterprise Level ◽  
The One ◽  
E Mail

Operation in the cyberspace of every business unit is unavoidable. Most commercial transactions, marketing activities, e-mail contact with employees or contractors are carried out using virtual space. The purpose of the article is to identify and analyze selected costs for cybersecurity of an enterprise. Costs related to cybersecurity constitute a new category in the management of an enterprise. Considering the costs at the enterprise level, two areas should be discussed: on the one hand, those incurred to prevent cyber threats and on the other one, the costs of offsetting the negative effects of cyber-attacks. For the sake of stable operation and at the same time development in the future, the management should strengthen activities in the field of information security, which is related to costs that will minimize the risk of cyber-attacks.

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