scholarly journals Designing and Prototyping Record System for Machine Usage Time

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Antonia Karima Yanti ◽  
Erwin Sitompul
Keyword(s):  
Production Cost ◽  
Planning Process ◽  
Cost Calculation ◽  
Record System ◽  
Microsoft Access ◽  
Shop Drawing ◽  
Improved Accuracy ◽  
One Machine ◽  
Accurate Record ◽  
Machine Operator

Machine cost is one of the components of production cost. Accurate record of machine usage time is thus crucial to obtain accurate production cost calculation. Besides, machine usage time can be used as parameter to assess the performance of the machine operator. Furthermore, the data can be used as input to the machine’s maintenance and reparation plan. The author is motivated by the current problems found at Akademi Teknik Mesin Industri (ATMI) Cikarang, where it is still possible to use one machine simultaneously by more than one operator. This causes inaccuracy in calculation of machine usage time and production cost. In this paper, the author proposed a design of device to record detailed data of shop drawing and machine usage time. By the use of this device, a certain machine will be activated and deactivated by using RFID technology, with the whole system controlled by Arduino Mega 2560 microcontroller. Furthermore, the shop drawing and machine usage time will be able to be accessed through a Windows-based interface application, implemented by using Visual Studio. A database is also made available by using Microsoft Access. The use of the proposed device makes possible of accurate measurement of production time efficiency and machine operator performance. Through this improved accuracy, further analysis can be made in order to achieve production improvements in planning, process, and maintenance.

scholarly journals Product Cost Calculation Methods in Construction

2018 ◽  
Vol 7 (3.2) ◽  
pp. 6
Author(s):  
Alla Dmitrenko ◽  
Galyna Lebedyk ◽  
Mykola Nesterenko
Keyword(s):  
Production Cost ◽  
Cost Price ◽  
Cost Calculation ◽  
Operational Control ◽  
Calculation Methods ◽  
Accurate Calculation ◽  
Product Cost ◽  
Practical Activity ◽  
Construction Products ◽  
The Cost

The order of accounting and features of the methodology of cost expenditures at the concrete enterprises of the field was studied and it has been found out the fact that in the practical activity of the enterprise, they tend to apply the normative method of cost expenditures accounting. It has been conducted a detailed research of enterprises which use the normative method of cost expenditure accounting, and the calculation of the planned cost price. In addition, given advantages of the normative method of cost expenditure accounting have two functions: it provides the operational control over the production cost expenditures by accounting for cost expenditures under current norms and their changes and provides accurate calculation of the cost price of construction products. 

scholarly journals Automated Procedure Logs for Cardiology Fellows: A New Training Paradigm in the Era of Electronic Health Records

2021 ◽  
Vol 13 (1) ◽  
pp. 103-107
Author(s):  
Emeka C. Anyanwu ◽  
Victor Mor-Avi ◽  
R. Parker Ward
Keyword(s):  
Clinical Record ◽  
Volume Changes ◽  
Post Intervention ◽  
Record System ◽  
Health Records ◽  
Catheterization Laboratory ◽  
Cardiac Catheterization Laboratory ◽  
Post Procedure ◽  
Electronic Health ◽  
Accurate Record

ABSTRACT Background Procedural experience for residents and fellows is critical for achieving competence, and documentation of procedures performed is required. Procedure logs serve as the record of this experience, but are commonly generated manually, require substantial administrative effort, and cannot be corroborated for accuracy. Objective We developed and implemented a structured clinical-educational report template (CERT), which automatically generates procedure logs directly from the clinical record. Methods Our CERT aimed to replace the post-procedure note template for our cardiac catheterization laboratory and was incorporated into the electronic health record system. Numbers of documented procedures in automated CERT-derived procedure logs over a 1-year post-intervention period (2018–2019) were compared to manual logs and corrected for clinical volume changes. The CERT's impact on fellowship experience was also assessed. Results Automated CERT procedure logs increased weekly procedural documentation over manual procedure logs for total procedures (24.2 ± 6.1 vs 17.1 ± 6.8, P = .007), left heart catheterizations (14.5 ± 3.6 vs 10.8 ± 4.2, P = .039), total procedural elements (40.2 ± 11.4 versus 20.9 ± 12.5, P < .001), and captured procedural details not previously documented. The CERT also reduced self-reported administrative time and improved fellowship experience. Conclusions A novel CERT allows procedure logs to be automatically derived from the clinical record and increased the number of documented procedures, compared to manual logging. This innovation ensures an accurate record of procedural experience and reduces self-reported non-educational administrative time for cardiology fellows.

Features internal audit accounting of production inventory and production cost calculation

10.12737/6493 ◽  
2014 ◽  
Vol 9 (3) ◽  
pp. 37-43 ◽  
Author(s):  
Закирова ◽  
Alsu Zakirova ◽  
Клычова ◽  
Guzaliya Klychova ◽  
Гимадиев ◽  
...  
Keyword(s):  
Production Cost ◽  
Internal Audit ◽  
Agricultural Products ◽  
Production Costs ◽  
Cost Calculation ◽  
Production Inventory ◽  
Rational Organization ◽  
Audit Production

The article examines the theoretical and practical aspects of the internal audit accounting of production inventory and cost calculation of the agricultural products. The article also provides recommendations for the development and rational organization of the audit production costs.

scholarly journals Desain Aplikasi Sistem Informasi Akuntansi untuk Usaha Bengkel Studi Kasus pada AA Cempaka Auto Service

2020 ◽  
Vol 15 (1) ◽  
pp. 33-41
Author(s):  
Firman Surya ◽  
Elfitri Santi ◽  
Armel Yentifa ◽  
Rini Frima ◽  
Dedy Djefris
Keyword(s):  
Moving Average ◽  
Balance Sheet ◽  
Implementation Process ◽  
Development Stage ◽  
Cost Calculation ◽  
Research Approach ◽  
Application Development ◽  
Accounting Information System ◽  
Microsoft Access ◽  
Income Statement

This study aims to design an accounting information system application in AA Cempaka Auto Service workshop. Case study used as research approach. The application design process begins with studying the forms and reports that are required by the workshop business i.e purchasing form, sales form, general journal form, vehicle service record, debt payment and receivables. Required reports consist of transaction journal records, general ledger, balance sheet, income statement, balance sheet, inventory position, and vehicle service record. Application development stage using Microsoft Access 2007 software and VBA facilities for automation of journal posting and inventory cost calculation based on moving average method. The next step is to test the application to get sufficient confidence in transaction processing by comparing the results of the processing with the manual calculations performed. The implementation process is carried out by converting the initial data on the conversion date and inputting the transaction up to the company's operating date. After carrying out the implementation and conversion, the final stage is to carry out training to users and carry out the process of improvement and adjustments to the application based on feedback received from the user. The system design and implementation process have been deemed successful after the user has stated that the application has met all user needs and is operating properly.

scholarly journals SISTEM INFORMASI AKUNTANSI DALAM KAITANNYA DENGAN LAPORAN BIAYA PRODUKSI PADA PERUSAHAAN CV SURYA PRATAMA GEMILANG

2019 ◽  
Author(s):  
LUSSAR GERRYCIA GUNAWAN ◽  
Iriyadi
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Accounting Information ◽  
Production Costs ◽  
Raw Material ◽  
Cost Calculation ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Laboratory Equipment ◽  
Record System

Development of competitive businesses have triggered changes in the various methods of business management to streamline labor costs, overhead costs and raw material costs in improving product quality. Manufacturing companies are in a period of dynamic transformation that requires the manufacturers to always expand its business to survive and have strong competitiveness in addition to the company must have a strategy for its business organization, strategies must be developed by the company in addition to developing the company's products also must develop the data processing. Every company should be able to do if financial data appropriately and accurately to support the company's business decisions. For that a corporate leader needs a tool to control the company, the tool is a useful accounting information system to present the report production costs properly. Hopefully, by the system of all the activities of the company can be run according to plan and to minimize deviations or errors that occur which could harm the company.Object of research chosen by the authors is the company CV Surya Pratama Gemilang, a medium-sized manufacturing company that produces a variety of bacterial decomposition and laboratory equipment. The company has a systematic record system and computerized production and there are some systems that are still made manually as demand for raw materials from the production to the warehouse with a waffle sometimes only just though the procedure had to use a memo for taking raw materials from the warehouse. In doing production company CV Surya Pratama Gemilang processing raw materials into finished products based on processes that make the production process according to the requirement or determination of the barn, so when the warehouse inventory is less than the policy-setting in the warehouse, the company started production to meet the needs of the provisions in the warehouse. From the nature of the production process suitable production cost calculation is based on the cost method (Process Costing).Keywords: Accounting Information Systems, report production costs, Cost Based Process

scholarly journals Development of the production cost calculating method in complex industries of the agro-industrial complex

2021 ◽  
Vol 273 ◽  
pp. 08063
Author(s):  
Nikolay Chernegov ◽  
Alexander Tatochenko ◽  
Irina Tatochenko ◽  
Taisiya Ryabova ◽  
Larisa Poletaeva
Keyword(s):  
Production Cost ◽  
Economic Problem ◽  
Matrix Analysis ◽  
Cost Calculation ◽  
Industrial Complex ◽  
Objective Information ◽  
Calculation Results ◽  
Systematic Development ◽  
The Cost ◽  
Initial Objective

This study solves the most important economic problem of developing a method for calculating the cost of each type of product in complex and multi-product industries. The performed analysis of the current legislation and the methods used for calculating the cost has led to the conclusion that today the solution to this problem has no scientific justification. The authors carried out a systematic development of procedures that allow building a scientific idea using objective information. It is implemented in the study by means of appropriate techniques and the construction of an economic and mathematical model that allows the development of an instrumental apparatus for the implementation of the method. With its application, the problem of calculating the production cost of seven types of final products for a conditional technological scheme of integrated production was solved. The results are also compared with the cost calculation obtained by other methods. In addition, a graphical and matrix analysis of the calculation results was carried out. The obtained results of calculating the cost of the final product make it possible to evaluate this method as workable, and the algorithm for its construction - as using the entire array of initial objective information.

scholarly journals PENGARUH PERKIRAAN BIAYA PRODUKSI DAN LABA YANG DIINGINKAN TERHADAP HARGA JUAL (STUDI KASUS PADA USAHA BARU JAYA TEKNIK PERIODE 2015-2017)

2018 ◽  
Author(s):  
Trismona Avelia ◽  
Renil Septiano
Keyword(s):  
Significant Influence ◽  
Production Cost ◽  
Business Owners ◽  
Cost Calculation ◽  
Supporting Evidence ◽  
Selling Price ◽  
New Business ◽  
Cost Calculations ◽  
A Company

Implementation of production cost calculation as a step to set the selling price on the product and get the desired profit in a company is very important for the company, because the application of cost calculations used in memproduksi a product is the first step for us to gain profit and can maintain our company. This research was conducted on New Tech Jaya Engineering which address at Jl. Raya warranty no.35 kel. The water is dashing. Koto tangah padang city. Data obtained through site-to-site surveys and direct interviews with new business owners of technical trials are concerned with the issues discussed and the documents as supporting evidence. The result of this research shows that production cost (X1) t arithmetic 1,69092 with significance 0,000 <0,05 then H1 is accepted, there is significant influence between variable of production cost (X1) to selling price (Y ). For the desired profit variable (X2) the value of t count> t table is 3.097> 1.69092 with significance of 0.004 <0.05 then H2 is accepted, it means there is a significant influence between the desired profit (X2) on selling haga (Y ).

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.

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