scholarly journals Innovative Method for Calculating the Break-Even for Multi-Assortment Production

Energies ◽  
2021 ◽  
Vol 14 (14) ◽  
pp. 4213
Author(s):  
Dariusz Fuksa
Keyword(s):  
Coal Mines ◽  
New Method ◽  
Hard Coal ◽  
Customer Demand ◽  
Innovative Method ◽  
The Subject ◽  
Economic Health ◽  
Production Plans ◽  
A Company ◽  
A Current

The subject of the article is a new method that I have developed for calculating a multi-asset break-even for multi-assortment production, extended by a percentage threshold and a current sales ratio (which was missing in previously published methods). The percentage threshold provides unambiguous information about the economic health of a company. As a result, it became possible to use it in practice to evaluate the activities of economic entities (mines) and to perform modelling and optimisation of production plans based on different variants of customer demand scenarios. The publication addresses the complexity of the problem of determining the break-even in multi-assortment production. Moreover, it discusses the practical limitations of previous methods and demonstrates the usefulness of the proposed method on the example of hard coal mines.

scholarly journals Target costing as an element of the hard coal extraction cost planning process

2017 ◽  
pp. 0-0
Author(s):  
Katarzyna Segeth-Boniecka
Keyword(s):  
Economic Efficiency ◽  
Planning Process ◽  
Coal Mines ◽  
Subject Area ◽  
Coal Extraction ◽  
Hard Coal ◽  
Target Costing ◽  
Mining Operations ◽  
Cost Planning ◽  
The Subject

Target costing as an element of the hard coal extraction cost planning process Striving for the efficiency of activities is of great significance in the management of hard coal extractive enterprises, which are constantly subjected to the process of restructuring. Effective cost management is an important condition of the increase in the efficiency of the researched business entities’ activity. One of the tools whose basic objective is conscious influencing cost levels is target costing. The aim of this article is to analyse the conditions of implementing target costing in the planning of hard coal extraction costs in hard coal mines in Poland. The subject area raises a topical and important problem of the scope of solutions concerning cost analysis in hard coal mines in Poland, which has not been thoroughly researched yet. To achieve the abovementioned aim, the theoretical works of the subject area have been referenced. The mine management process is difficult and requires the application of best suited and most modern tools, including those used in the planning process of hard coal extraction costs in order to support the economic efficiency of mining operations. The use of the target costing concept in the planning of hard coal mine operations aims to support the decision-making process, so as to achieve a specified level of economic efficiency of the operations carried out in a territorially designated site of hard coal extraction.

LIETUVOS DIDŽIOSIOS KUNIGAIKŠTYSTĖS KARIUOMENĖS KASDIENINIO GYVENIMO STANDARTAI 1764–1788 M.

2018 ◽  
pp. 198-217
Author(s):  
Valdas Rakutis
Keyword(s):  
Armed Forces ◽  
Local Communities ◽  
Supply System ◽  
Ruling Elite ◽  
Ordinary Life ◽  
Economic Unit ◽  
Grand Duchy Of Lithuania ◽  
A Company ◽  
A Current ◽  
Grand Duchy

The article analyses ordinary life of the Armed Forces of the Grand Duchy of Lithuania in the period between the beginning of the rule by the King of Poland and the Grand Duke of Lithuania Stanisław August Poniatowski, and until the reforms by the Four-Year Sejm (1788–1792). In the period of interest it was a small (up to 4,000 soldiers), independent army, made up from national contractors, mostly cavalry detachments, the main unit being a flag of 30–100 soldiers, and the so-called foreign contractors (cavalry, infantry and artillery), the main unit being a company of 60–100 soldiers. In 1775–1777, division by contractors’ ethnicity was replaced with the territorial divisions. The main changes took place in the national cavalry, where two equally sized brigades of hussars and petyhorcy were created, whereas majority of foreign contractors were reorganized into infantry. Peace-time armed forces was an important factor for the Lithuanian public, the ruling elite and the local communities. Army was not a tool for use in large international politics, it was more of a current order preserving instrument. Army supply system was based on the independent economic unit, governed by the unit commander. Attempts by the Lithuanian Military Commission to impose greater control gave insignificant results, although the reforms of 1775–1775 were able to strengthen control of the treasury and procedures, making relationships more visible and transparent, and the actual composition of the armed forces was very close to the theoretical provisions. The economic weakness of the nation after the First Partition of the Polish-Lithuanian Commonwealth and lack of correlation between recovery of the treasury and army financing put bridles on the army, preventing it from development and change. In spite of all 1764–1788 reforms, the Lithuanian armed forces remained a stagnating institution, where routine and established traditions dominated over novelty and change. Keywords: Armed Forces of the Grand Duchy of Lithuania, ordinary army life, rule of Stanisław Poniatowski, Military Commission, Military Department of the Permanent Council.

The Collecting and Recording of Descriptive and Anthropometric Data of the Ear in the Neurotic, Insane, and Criminal—a New Method

1898 ◽  
Vol 44 (185) ◽  
pp. 241-247
Author(s):  
John R. Lord
Keyword(s):  
New Method ◽  
Anthropometric Data ◽  
The Subject

The writings of Morel, Wildermuth, Binder, Gradengo, Vali, Frigerio, Eyle, Schwalbe, have familiarised us with several types of ear; and this, together with Bertillon's work, perhaps forms the bulk of our knowledge on the subject. Recently, in America, good summaries have been published by Meyer and Peterson.

Radical Tense-Indexical Historicality and the De Se

KronoScope ◽  
2021 ◽  
Vol 21 (1) ◽  
pp. 7-27
Author(s):  
Carl Humphries
Keyword(s):  
Alternative View ◽  
The Past ◽  
Starting Point ◽  
De Se ◽  
Temporal Expressions ◽  
The Subject ◽  
The One ◽  
Self Reference ◽  
A Current ◽  
Shed Light

Abstract “Being is said in many ways,” claimed Aristotle, initiating a discussion about existential commitment that continues today. Might there not be reasons to say something similar about “having been,” or “having happened,” where these expressions denote something’s being located in the past? Moreover, if history – construed not only as an object of inquiry (actual events, etc.) but also as a way of casting light on certain matters – is primarily concerned with “things past,” then the question just posed also seems relevant to the question of what historical understanding amounts to. While the idea that ‘being’ may mean different things in different contexts has indisputable importance, the implications of other, past-temporal expressions are elusive. In what might any differences of substantive meaning encountered there consist? One starting point for responding – the one that provides the subject matter explored here – is furnished by the question of whether or not a certain way of addressing matters relating to the past permits or precludes forms of intelligibility that could be said to be ‘radically historical.’ After arguing that the existing options for addressing this issue remain unsatisfactory, I set out an alternative view of what it could mean to endorse or reject such an idea. This involves drawing distinctions and analogies connected with notions of temporal situatedness, human practicality and historicality, which are then linked to a further contrast between two ways of understanding the referential significance of what is involved when we self-ascribe a relation to a current situation in a manner construable as implying that we take ourselves to occupy a unique, yet circumstantially defined, perspective on that situation. As regards the latter, on one reading, the specific kind of indexically referring language we use – commonly labelled “de se” – is something whose rationale is exhausted by its practical utility as a communicative tool. On the other, it is viewed as capturing something of substantive importance about how we can be thought of as standing in relation to reality. I claim that this second reading, together with the line of thinking about self-identification and self-reference it helps foreground, can shed light on what it would mean to affirm or deny the possibility of radically historical forms of intelligibility – and thus also on what it could mean to ascribe a plurality of meanings to talk concerning things being ‘in the past.’

scholarly journals IPG as a new method to improve the agility of the initial analysis of the inventive design

2021 ◽  
Vol 49 (3) ◽  
pp. 549-562
Author(s):  
Masih Hanifi ◽  
Hicham Chibane ◽  
Rémy Houssin ◽  
Denis Cavallucci
Keyword(s):  
Inverse Problem ◽  
Design Method ◽  
New Method ◽  
Significant Progress ◽  
Initial Analysis ◽  
The Subject ◽  
Time Required

TRIZ method has long proven its value without appearing to the industrial world as inevitable. Design researchers have therefore addressed the limitations of the TRIZ method and have overcome them with more systematic approaches. Among these, the Inventive Design Method (IDM) has been the subject of several articles and put into practice in the industry. It is considered an improvement over TRIZ but still suffers from some drawbacks in terms of the time-consuming nature of its implementation. We focused on the IDM process by trying to both identify its areas of inefficiencies while attempting to preserve the quality of its deliverables. Our approach consists of applying the precepts of Lean to IDM. The result is the Inverse Problem Graph (IPG) method, inspired by IDM, but offering significant progress in reducing the time required to mobilize experts while preserving its inventive outcomes. This article outlines our approach for the construction of this new method.

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