scholarly journals PLANNING OF EXPERIMENTAL STUDIES WITH THE PURPOSE OF DEVELOPING THE MODE OF FACING DSTP WITH A THIN SLED VENEER OF WOOD MAHAGONI

2021 ◽  
Author(s):  
Tatyana Efimova ◽  
Tatyana Ishchenko ◽  
S. Dunaev
Keyword(s):  
Wood Species ◽  
Experimental Studies ◽  
Second Order ◽  
Synthetic Materials ◽  
Natural Wood ◽  
Cost Of Production ◽  
Wood Furniture ◽  
The Cost ◽  
Huge Variety

The modern market offers mainly furniture made from traditional materials: chipboard and fiberboard, faced with synthetic materials (films, plastics). However, despite the huge variety of synthetic materials, they cannot convey the original texture, color of natural wood. Furniture made of natural wood and furniture made of panel materials, faced with sliced veneer, are classified as premium furniture due to the high cost and shortage of valuable wood species. To reduce the cost of production, it is proposed to use thin sliced and peeled veneer with a thickness of 0.4 mm. The problem is that the most common veneering defect is glue leakage, which depends on many factors, as well as the lack of clear recommendations for the choice of veneering modes. In this regard, the problem of developing a mode for veneering chipboards with thin sliced veneer of mahogany wood is relevant and requires research. The paper identifies variable factors and factors that remained constant during research. The conditions for conducting experimental studies are also given. To develop a methodology for conducting experimental studies, the method of uniform- rotatable planning of a second-order experiment was used.

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN PENENTUAN HARGA JUAL ATAS PRODUK (Studi Kasus Pada PT Dasa Windu Agung)

2016 ◽  
Vol 1 (2) ◽  
pp. 183-190
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Manufacturing Industry ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Test Analysis ◽  
Automotive Components ◽  
Convenience Sampling ◽  
Cost Of Production ◽  
The Cost ◽  
Keywords Cost

This study aims to determine the determination of the cost of production for products produced by PT. DWA. The Company is engaged in the manufacturing industry specialized in automotive components. Its activity is carried out through a series of production processes, so that expenses spent in the production will be calculated into the cost of the production sold. The population in this study were all manufacturing companies in Jakarta. Convenience sampling method selected one of the companies that get the confidence to assemble three national car project in Indonesia, namely Timor, Bakrie and Maleo. Test analysis used in this study is to test the calculation of full costing with job order costing. This study shows that (a) determination of the cost elements associated with the cost of production and (b) determining the cost of production on a product-based job costing with full costing approach. Keywords: cost of production, full costing

The Engineering Design of Helical Spur Gear Transmission with Single Gear Pair for Electric Scooter

2015 ◽  
Vol 764-765 ◽  
pp. 374-378 ◽  
Author(s):  
Long Chang Hsieh ◽  
Tzu Hsia Chen ◽  
Hsiu Chen Tang
Keyword(s):  
Engineering Design ◽  
Spur Gear ◽  
Gear Transmission ◽  
Reduction Ratio ◽  
Gear Pair ◽  
Engineering Drawing ◽  
Electric Scooter ◽  
High Reduction ◽  
Cost Of Production ◽  
The Cost

Traditionally, the reduction ratio of a spur gear pair is limited to 4 ~ 7. For a spur gear transmission with reduction ratio more than 7, it is necessary to have more than two gear pairs. Consider the cost of production, this paper proposes a helical spur gear reducer with one gear pair having reduction ratio 19.25 to substitute the gear reducer with two gear pairs. Based on the involute theorem, the gear data of helical spur gear pair is obtained. According to the gear data, its corresponding engineering drawing is accomplished. This manuscript verify that one spur gear pair also can have high reduction ratio (20 ~ 30).

The Cost of Production of Giant Clam Seed Tridacna gigas

1993 ◽  
Vol 24 (3) ◽  
pp. 352-360 ◽  
Author(s):  
Clement A. Tisdell ◽  
William R. Thomas ◽  
Luca Tacconi ◽  
John S. Lucas
Keyword(s):  
Giant Clam ◽  
Cost Of Production ◽  
Tridacna Gigas ◽  
The Cost

PROBLEMS OF ORE PREPARATION FOR HEAP LEACHING

2021 ◽  
Vol 4 (1) ◽  
pp. 322-330
Author(s):  
V.I. Golik ◽  
Keyword(s):  
High Speed ◽  
Heap Leaching ◽  
Ore Preparation ◽  
Cost Of Production ◽  
The Cost

The issues of reagent leaching of metals in stacks in a historical cut are considered. It is shown that more than 1/3 of the chipped ore in size does not meet the conditions for extract-ing metals from it and requires regrinding. The features of mills are considered and the ad-vantages of grinding in a high-speed mill - disintegrator are determined. The information on innovations in the optimization of grinding equipment, which can reduce the cost of production by 10…15 %, is given.

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

CRITICAL ANALYSIS OF APPROACHES TO ASSESSING THE IMPACT OF BUSINESS PROCESSES ON THE FINANCIAL PERFORMANCE OF AN ORGANIZATION

2021 ◽  
Vol 4 (4) ◽  
pp. 201-205
Author(s):  
A. L. GENDON ◽  
◽  
G. F. GOLUBEVA ◽  
Keyword(s):  
Financial Performance ◽  
Critical Analysis ◽  
Business Processes ◽  
International Standards ◽  
Financial Indicators ◽  
Life Activity ◽  
Cost Of Production ◽  
The Cost ◽  
The Impact

The article reveals a system of financial indicators that characterize business processes, accounting for income and expenses according to Russian and international standards. The ways of increasing the efficiency of the company's life activity, in particular, the ways of reducing the cost of production, are considered.

Influence of Temperature Fields on the Quality of Dried Wood Products

2021 ◽  
Vol 1038 ◽  
pp. 336-344
Author(s):  
Olena Pinchevska ◽  
Andriy Spirochkin ◽  
Denys Zavialov ◽  
Rostislav Oliynyk
Keyword(s):  
Experimental Studies ◽  
Wood Products ◽  
Temperature Fields ◽  
Drying Process ◽  
Wood Moisture ◽  
Adequate Model ◽  
Heating And Cooling ◽  
White Spots ◽  
The Cost ◽  
Wood Heating

The reasons of white spots appearance in the middle of oak timber are determined. These white spots reduce the cost of the lamina made of oak timbers - the front covering of floorboards. It is proposed to intensify the drying process by using oscillating drying schedules to avoid this defect. A method for calculating the duration of such drying is proposed. This method includes the peculiarities of heating and cooling periods kinetics of oak timbers with 25 mm and 30 mm thickness. The inexpediency of using the oscillation of the drying agent parameters in the range of wood moisture content below 20% has been established. An adequate model for calculating wood temperature and air humidity during wood heating and cooling periods has been developed using heat and mass transfer criteria and experimentally determined oak wood moisture conductivity coefficient. Based on the results of theoretical and experimental studies oscillating drying schedules of different thickness oak timbers are offered. Tests of the proposed schedules in industrial conditions showed no discoloration of the central layers of European oak (Quercus robur) timbers. The drying process duration was reduced by 1.5–2.4 times and energy consumption were reduced by 1.53 times.

Since blood transfusion is linked to the magnitude of the surgical procedure, comparing transfused patients to untransfused patients will always be confounded by infection risks due to factors related to the procedure. To control for these factors one must compare patients transfused with red cells from different sources or prepared in a manner which minimize infection risk. Patients transfused with homologous blood have infection rates several fold higher than recipients of equal values of autologous blood undergoing the same operative procedure (20-23). Homologous blood recipients have significantly longer hospital stays attributed to treating infections. The cost of a blood transfusion exceeds the cost of collection, storage and administration because of transfusion's association with length of stay. In this era of cost-containment the association with prolonged stay may ultimately curtail the use of blood. Homologous blood can be filtered to remove donor leukocytes which may be contributing to immune suppression and infection risk. A prospective randomized trial comparing the infection rates among colorectal cancer patients receiving filtered and unfiltered blood has been conducted (9). There were 17 infectious complications among the 56 recipients of whole blood and one infectious complication among the 48 recipients of filtered blood. Infections were prevented by the seemingly simplistic addition of a $25/filter to every bag of blood transfused. These clinical studies are very convincing: homologous blood transfusion is associated with increased risk of infection in every clinical situation examined. In multivariate analyses transfusion was a significant predictor of infection after consideration of other variables measured and in the majority of those studies transfusion was the single most significant factor. Patients receiving homologous blood exhibited an incidence of infectious complications that was approximately four times higher than patients receiving autologous blood. The association of transfusion with infection is found among patients undergoing surgery for cardiac, orthopedic and gastrointestinal disorders and for trauma as well as among unoperated patients transfused for bums and gastrointestinal bleeding. The observation that nosocomial infections are increased in these studies argues strongly that the association of transfusion with infection is not simply a reflection of transfusion as a marker of tissue destruction and contamination. Infections that develop in transfused patients away from the site of trauma or in the absence of trauma, cannot be attributed to the quantity of tissue destroyed or to the degree of bacterial contamination. Filtered blood can remove leukocytes and prevent postoperative infections. Since filtering blood can significantly reduce the incidence of infection among transfused patients, all transfused blood will be passing through filters in the very near future. EXPERIMENTAL STUDIES RELATING BLOOD TRANSFUSION TO INCREASED RISK OF INFECTION Patients are extremely heterogeneous and even in prospective randomized trials, factors which influence patients' participation affect the outcome despite double-blinding and randomization. In animal studies using syngeneic strains with identical housing, lighting, access to food and water, control over the extent of injury, use of antibiotics and exposure to other variables the influence of a single variable such as blood transfusion can be measured. Dr. Waymack's laboratory has intensively studied parameters which interact with transfusion in

1995 ◽  
pp. 296-296
Keyword(s):  
Blood Transfusion ◽  
Autologous Blood ◽  
Experimental Studies ◽  
Infection Risk ◽  
Infectious Complications ◽  
Risk Of Infection ◽  
Infection Rates ◽  
Homologous Blood ◽  
Increased Risk ◽  
The Cost

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

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