scholarly journals A COMMON METHODOLOGY FOR ANALYSIS OF PROFIT FROM SALE OF PRODUCTS

2019 ◽  
Vol 31 (1) ◽  
pp. 33-39
Author(s):  
Krastyo Chukov
Keyword(s):  
New Technologies ◽  
Specific Rate ◽  
Product Range ◽  
Tangible Assets ◽  
Intensive Use ◽  
Administrative Expenses ◽  
Production Capacities ◽  
The Cost ◽  
The Impact

This publication studies the profit from sale of products. It is aimed at developing and suggesting a methodology for analysis and assessment of the impact of individual direct factors on the dynamics of this indicator.Profit from sale of products is formed under the impact of direct and indirect factors. Direct factors have immediate effect on the formation of profit dynamics as a resultative indicator and such effect may be quantified. This is due to the fact that there is precisely determined mathematical dependence between the direct factors and the profit as an object of the analysis. Direct factors comprise the amount, the range structure, the cost and the prices of products. By increasing the amount of products (at specific rate of return) and the prices, the profit increases, and upon their decrease, it also decreases. Any cost increase results in the respective profit decrease, and vice versa. With regard to the product range structure, profit increases upon increase of the relative share of more profitable items, and decreases upon increase of the less profitable items.Indirect factors refer to introduction of new technologies and items, increase of production capacities of fixed tangible assets and improvement of the level of their extensive and intensive use, increase of efficiency of labor, etc. The impact of indirect factors is expressed through the direct factors.We suggest an approach for differentiation of changes in the amount and range structure of products.The determination of the three factors – elements of the cost of sold products – expenses for principal activity, expenses for sale of products, and administrative expenses, is in accordance with the modern organization for creation of information by accounting means.The updated methodology developed and suggested in this publication enables the identification and assessment of the impact of direct factors on the deviation between the actual and benchmark value of profit from sale of products. These factors are:1) changes in the amount of production;2) changes in the expenses for principal activity;3) changes in the expenses for sale of products;4) changes in the administrative expenses;5) changes in the sales prices;6) changes in the product range structure.The feasibility of this methodology is illustrated by using specific numerical information.

scholarly journals Stochastic Fuzzy Algorithms for Impairment of Assets Management

2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Marcel Ioan Bolos ◽  
Victoria Bogdan ◽  
Ioana Alexandra Bradea ◽  
Claudia Diana Sabau Popa ◽  
Dorina Nicoleta Popa
Keyword(s):  
Artificial Intelligence ◽  
Decision Making ◽  
Fuzzy Numbers ◽  
Cash Flows ◽  
The Other ◽  
Dual Purpose ◽  
Fuzzy Algorithms ◽  
Tangible Assets ◽  
The Impact

The present paper aims to analyze the impairment of tangible assets with the help of artificial intelligence. Stochastic fuzzy numbers have been introduced with a dual purpose: on one hand to estimate the cash flows generated by tangible assets exploitation and, on the other hand, to ensure the value ranges stratifications that define these cash flows. Estimation of cash flows using stochastic fuzzy numbers was based on cash flows generated by tangible assets in previous periods of operation. Also, based on the Lagrange multipliers, were introduced: the objective function of minimizing the standard deviations from the recorded value of the cash flows generated by the tangible assets, as well as the constraints caused by the impairment of tangible assets identification according to which the cash flows values must be equal to the annual value of the invested capital. Within the determination of the impairment value and stratification of the value ranges determined by the cash flows using stochastic fuzzy numbers, the impairment of assets risk was identified. Information provided by impairment of assets but also the impairment risks, is the basis of the decision-making measures taken to mitigate the impact of accumulated impairment losses on company’s financial performance.

scholarly journals Fairness, Search Frictions, and Offshoring

2013 ◽  
Vol 13 (1) ◽  
pp. 137-172 ◽  
Author(s):  
Devashish Mitra ◽  
Priya Ranjan
Keyword(s):  
Wage Inequality ◽  
Open Economy ◽  
Closed Economy ◽  
Skilled Workers ◽  
Unemployment Rates ◽  
Unskilled Workers ◽  
Fairness Concerns ◽  
The Cost ◽  
The Impact

Abstract: Fairness considerations are introduced into the determination of wages in a two factor Pissarides-style model of search unemployment to study its implications for the unemployment rates of unskilled and skilled workers in both the closed economy case and when the economy can offshore some inputs. Both fairness concerns and offshoring of jobs done by unskilled workers create the overhiring effect for skilled workers. An increase in the concern for fairness in the closed economy increases the cost of hiring unskilled workers and increases the unemployment rates of both types of workers; however, wage inequality decreases. In the open economy case, an increase in the concern for fairness leads to greater offshoring which prevents skilled unemployment from increasing, but the unemployment of unskilled workers increases. A reduction in the cost of offshoring also increases offshoring and increases the unemployment of unskilled workers, but has a positive effect on skilled workers. Due to the presence of an overhiring effect in the hiring of skilled workers for both offshoring and non-offshoring firms, skilled workers experience higher wages and lower unemployment. The opposite movements in skilled and unskilled unemployment render the net effect ambiguous. Even though wage inequality increases, the impact on the wages of unskilled workers is ambiguous.

scholarly journals System of indicators for planning and evaluating production capacity of a construction and installation organization

2021 ◽  
Vol 258 ◽  
pp. 09053
Author(s):  
Ivan Abramov ◽  
Anastasia Martyanova
Keyword(s):  
Production Capacity ◽  
Production Program ◽  
Current State ◽  
Intensive Use ◽  
Actual Volume ◽  
Labor Resources ◽  
The One ◽  
Production Capacities ◽  
The Impact ◽  
The Relationship

To assess the production capacity of a construction and installation organization, the actual volume of work performed for a certain period and planned indicators for the use of certain resources are used. Since the state of production facilities depends not only on the production program, but also on the current state of labor resources, the actual task is to choose the most effective criteria for planning and evaluating the production capacity of a construction and installation organization. In formulating the criteria, the author was guided by the theory, allowing to establish the relationship between the production capacity of building-assembling organizations and production program and capabilities assessment and planning of production capacity for the coefficients of their extensive and intensive use. The study made it possible to form a system of indicators for planning and evaluating the production capacity of a construction and installation organization. The purpose of forming a system of indicators for planning and evaluating production capacities is to take into account in the calculations not only the actual and planned volumes of construction and installation works, but also indicators that reflect the current state of labor resources. The study revealed that through the formation of a system of evaluation indicators, taking into account the impact on production capacity of quantitative and qualitative factors expressed in the structure of labor resources, their qualifications on the one hand, as well as the rhythm and load of the construction and installation organization on the other hand.

Impact of Advancing Technology on Nuclear Facility Operation

2019 ◽  
Vol 6 (1) ◽  
Author(s):  
Jonathan K. Corrado ◽  
Ronald M. Sega
Keyword(s):  
Human Error ◽  
New Technologies ◽  
Nuclear Industry ◽  
Nuclear Facilities ◽  
Event Scale ◽  
Technological Advances ◽  
Significant Difference ◽  
The Cost ◽  
The Impact ◽  
The U.S

Abstract Many unfortunate and unintended adverse industrial incidents occur across the U.S. each year, and the nuclear industry is no exception. Depending on the severity, these incidents can be problematic for people, the facilities, and surrounding environments. These incidents occur for a number of varying reasons, but more often than not, human error is an accomplice. This article explores whether the complexity and changing technologies, which affect the way operators interact within the systems of the nuclear facilities, exacerbate the severity of incidents caused by human error. A review of nuclear incidents in the U.S. from 1955 to 2010 reaching level three or higher on the International Nuclear Event Scale (INES) scale was conducted. The cost of each incident at facilities that had recently undergone technological changes affecting plant operator's jobs was compared to those facilities which had not undergone changes. A t-test was applied and determined a statistically significant difference between the two groups. This affirmed that technological advances at nuclear facilities that affect how operators interact within the plant system increase the severity of resulting incidents. Next, a follow-on study was conducted to determine the impact from the incorporation of new technologies into nuclear facilities. The data indicated that spending more money on upgrades increased the capacity of the facility as well as the number of incidents reported, but the incident severity was minor.

Optimizing Product Cost with Supply Chain Cost Modeling

2012 ◽  
Vol 2012 (1) ◽  
pp. 000012-000017
Author(s):  
Chet Palesko ◽  
Alan Palesko
Keyword(s):  
Supply Chain ◽  
New Technologies ◽  
Cost Modeling ◽  
Cost Models ◽  
Modeling Framework ◽  
Cost Drivers ◽  
Cost Impact ◽  
The Right ◽  
The Cost ◽  
The Impact

Demands on the electronics industry for smaller, better, and cheaper packages have made the supply chain more complex. Outsourcing, new technologies, and increasing performance requirements make designing and building the right product for the right price more difficult than ever. We will present a framework for understanding and managing the supply chain through cost modeling. Cost models that accurately reflect the cost impact from technology and design decisions enable a more precise understanding of supply chain behavior. Cost models can show the extra cost of adding a layer, the expected savings from relaxing design rules, or the cost of package on package assembly compared to 3D packaging with through silicon vias (TSVs). The models also provide context to understanding the ″should cost″ of a product and the path to achieving it. Since the guidance from cost models is based on the actual supplier cost drivers and pricing behavior, designer cost reduction efforts will result in higher savings compared to not using the cost models. Without cost models, designers risk missing their suppliers' real cost drivers and, therefore, the opportunity to decrease cost. This cost modeling framework allows the designers to realize the lowest cost product by matching the right design with the right supplier. It is a method for understanding a design decision's cost impact: a design change, a supplier change, or even the impact of new technology.

scholarly journals Dinamika Perubahan Harga Padi Jagung Kedelai serta Implikasinya terhadap Pendapatan Usaha Tani

2019 ◽  
Vol 36 (1) ◽  
pp. 23
Author(s):  
Rizma Aldillah
Keyword(s):  
Supply Chain ◽  
Farm Income ◽  
Agricultural Activities ◽  
Trading System ◽  
Price Changes ◽  
Bargaining Position ◽  
The Cost ◽  
The Impact ◽  
Cost Components

<p>Price changes affect all aspects of agricultural activities, especially on agricultural development.To increase the production of strategic commodities such as rice, maize, and soybean, needs special attention to the impact of price changes closely related to that trading, so it is expected that the implications for farming income will be better and can make farmers more prosperous in the future. Often the fact, the growth in food demand is faster than the growth of its supply, causing changes in the price of staple foodstuffs, and ultimately impacting at the farmers income whose are uncertain. This paper aims to analyze the impact of changes in rice,maize and soybean prices on that trading, and its implications for farm income. The determination of the Reference Price of Purchase which only considers the cost of farming to produce rice, corn and soybean has not provided optimal support for efforts to increase the income of pajale farming. Therefore, it is necessary to consider all cost components, as well as government intervention in helping to strengthen the bargaining position of farmers in the trading system of these three commodities in Indonesia, so that the supply chain from farmers to the hands of end consumers can be cut, in order to provide direct implications for increased farm revenues.</p><p>Abstrak</p><p>Perubahan harga memengaruhi seluruh aspek kegiatan pertanian, khususnya terhadap pembangunan pertanian. Untuk meningkatkan produksi komoditas pangan utama, seperti padi, jagung, dan kedelai diperlukan perhatian khusus terhadap dampak perubahan harga yang berkaitan erat dengan perdagangannya sehingga diharapkan pendapatan usaha tani menjadi lebih baik dan petani makin sejahtera kedepannya. Seringkali faktanya bahwa pertumbuhan permintaan pangan lebih cepat dari pertumbuhan penyediaannya yang menyebabkan perubahan harga pangan pokok sering bergejolak dan akhirnya berdampak pada pendapatan petani yang tidak menentu. Tulisan ini bertujuan menganalisis dampak perubahan harga padi, jagung dan kedelai terhadap perdagangannya, serta implikasinya terhadap pendapatan usaha tani. Penetapan harga acuan pembelian (HAP) yang hanya mempertimbangkan biaya usaha tani untuk memproduksi padi, jagung dan kedelai belum memberikan dukungan yang optimal bagi upaya peningkatan pendapatan usaha tani pajale. Untuk itu, perlunya mempertimbangkan semua komponen biaya serta intervensi pemerintah dalam membantu memperkuat posisi tawar petani dalam sistem perdagangan ketiga komoditas tersebut di Indonesia sehingga rantai pasok dari petani ke tangan konsumen akhir dapat dipangkas dengan tujuan dapat memberikan implikasi secara langsung terhadap peningkatan pendapatan usaha tani.</p>

scholarly journals Determination of the Level of Products Novelty Importance for Developing Product Innovative Policy

2021 ◽  
Vol 24 (8) ◽  
pp. 66-80
Author(s):  
Iryna Fedulova ◽  
Olena Dragan ◽  
Oleh Sheremet ◽  
Yulia Vasyutynska ◽  
Alina Berher
Keyword(s):  
Development Strategy ◽  
New Technologies ◽  
New Product ◽  
Product Range ◽  
Level Of Use ◽  
Order Preference ◽  
Market Opportunities ◽  
Level Of Significance ◽  
Topsis Technique

To substantiate the range of products of the enterprise there is a need to assess the potential of products in terms of the company’s ability to manufacture these products, consumer opportunities to meet their needs for these products, and market opportunities to ensure a strategic position among similar products. The study used structural-logical and causal methods of analysis to determine the structure of the novelty of goods. The numerical method of multi-criteria decision making TOPSIS (Technique for Order Preference by Similarity to Ideal Solution) was used to rank the product range of new products according to the level of importance of novelty. Weights of individual components to assess the importance level of novelty in the enterprise were determined by the method of analysis of hierarchies of T.L. Saati. The study used the classification of novelty by its functional focus, according to which consumer, market, and manufacturing novelty of goods are distinguished. The importance of novelty for the manufacturer is the conformity of the product to its innovative development strategy, determination of its place in the market, and prospects for further activities. The importance of the novelty of a new product for the company is proposed to be defined as a measure of the importance of the novelty level of the product for the development of the optimal product range in the product innovative policy of the enterprise. To assess the level of significance of the novelty of goods, criteria of novelty by its types were proposed. According to the results of the study it was found that industrial novelty characterizes the level of use of new technologies in the enterprise, market – the position of a new product on the market among analogues, and consumer – the level and way to meet consumer needs. Further research should relate to the development of appropriate guidelines for the formation of product range and its management based on the assessment of the level of significance of novelty

scholarly journals Development of an approach to cadastral valuation of real estate in areas of possible manifestations of natural disasters and emergency situation

2020 ◽  
Vol 26 (1) ◽  
pp. 190-202
Author(s):  
Alexey Dubrovsky ◽  
Tamara Vereshchaka ◽  
Pavel Batin ◽  
Olesya Malygina
Keyword(s):  
Real Estate ◽  
Urban Policy ◽  
Emergency Situation ◽  
Emergency Situations ◽  
Insurance Funds ◽  
Definition Of ◽  
The Cost ◽  
The Impact ◽  
The City

The article presents the results of studies on the adjustment of cadastral value using a new factor-the probability of an emergency or natural disaster. A new term, emergency geospatial, has been introduced for the spatial definition of an emergency. The analysis of the legal regime of lands subject to emergency situations is carried out. Conclusions are drawn about the legal definition of the geospatial boundary of the emergency situation and the impact of emergencies on real estate. The characteristic of emergency situations, as well as the probability of their occurrence is given. The connection between the emergency situation and the cadastral value of real estate is shown. The dependence of the value of real estate on their location in the geospatial probable emergency. The technological scheme of determination of cadastral value of real estate objects in the zone of manifestation of an emergency situation is developed. A geoinformation project was carried out on the territory of the city of Novosibirsk. The most probable emergencies are taken into account. The map of zones of possible manifestation of emergency situations is made. The comparison of the cost of real estate in emergency zones, with objects analogues, located outside the emergency zone. The values of the correction factor for adjusting the cadastral value are proposed. The map of distribution of correction factors for adjustment of cadastral value of real estate objects in zones of possible manifestation of emergency situations is made. Work on the adjustment of the cadastral value of real estate located in the areas of possible manifestations of emergency situations is promising. First, the zones must be taken into account in modern urban policy and as much as possible to protect real estate and the population from the manifestation of emergency situations. Secondly, the reduction of cadastral value and taxes will allow owners to invest in insurance funds and insure real estate.

scholarly journals ISLAMIC, GREEN, AND CONVENTIONAL CRYPTOCURRENCY MARKET EFFICIENCY DURING THE COVID-19 PANDEMIC

2021 ◽  
Vol 7 ◽  
Author(s):  
Emna Mnif ◽  
Anis Jarboui
Keyword(s):  
New Technologies ◽  
Efficiency Index ◽  
Fluctuation Analysis ◽  
Market Reactions ◽  
Multifractal Detrended Fluctuation Analysis ◽  
Tangible Assets ◽  
Before And After ◽  
Stock Market Reactions ◽  
The Impact ◽  
Detrended Fluctuation

Unlike conventional cryptocurrencies, Islamic ones are new technologies backed by tangible assets and are characterised by their fundamental values. After the COVID-19 outbreak, cryptocurrency responses have shown different behaviour to stock market reactions. However, there is a lack of studies on the efficiency of Islamic and green cryptocurrencies during the pandemic. This paper attempts to analyse the behaviour of three typical families of cryptocurrencies (conventional, Islamic, and green) extracted according to their availability in daily frequencies during COVID-19. For this purpose, their efficiency levels are studied before and after the outbreak by employing multifractal detrended fluctuation analysis (MFDFA) to make the best predictions and strategies. The inefficiency of the cryptocurrencies is assessed through a magnitude of long-memory (MLM) efficiency index, and the impact of COVID-19 on their efficiency is evaluated. The primary results show that HelloGold was the most efficient market before the COVID-19 outbreak and that subsequently Ethereum has been the mostefficient. In addition, the findings reveal that the cryptocurrency reactions are not similar and show more resilience in the Ethereum and Litecoin markets than in other cryptocurrency markets. The main contribution of this study is the evaluation of the impact of COVID-19 on the various classes of crypto money. This work has practical implications, as it provides new insights into trading opportunities and market reactions. Moreover,  he work has theoretical implications based on its evaluation of three distinct models from different doctrine viewpoints.

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