scholarly journals Diagnosis of the Cost System in SME companies in the textile sector of South Sonora, Mexico

2019 ◽  
pp. 1-8
Author(s):  
María Dolores Millanes-Moreno ◽  
Roberto Ruiz-Perez ◽  
Rodolfo Valenzuela-Reynaga ◽  
Imelda Lorena Vázquez-Jimenez
Keyword(s):  
Small And Medium Enterprises ◽  
Well Being ◽  
Causal Relationships ◽  
Cost System ◽  
Medium Enterprises ◽  
The Cost ◽  
Productivity And Competitiveness ◽  
Textile Sector

The objective of this work is to diagnose the current situation of the Mypmes of the textile sector of the South of Sonora for the determination of how the financial administrator can make decisions through the analysis of the environment and the veracity of the information that the cost system throws, and with it facilitate the development of possible solutions that maximize the profitability of companies. The research has two approaches: qualitative for the characterization of the phenomenon and quantitative for the causal relationships between the variables under study. The study is exploratory, since it works on knowledge gaps that have different results depending on the context; It is descriptive because specific results of microenterprises are shown. The research is non-experimental, since there is no control over the variables. The instrument was designed based on the National Survey on Productivity and Competitiveness of Micro, Small and Medium Enterprises (ENAPROCE) 2015. The SPSS and SmartPLS were used to determine the causal relationships and validation of the instrument's reliability, as well as the verification of the hypotheses. It contributes to the promotion of applied research in regional issues for possible solutions associated with the well-being of organizations.

D. ANALISA PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA TEMPE BAROKAH

2019 ◽  
Vol 2 (1) ◽  
pp. 33-44
Author(s):  
Mujapar . ◽  
Amalia Pujiarti ◽  
Amalia Pujiarti ◽  
Elias Bagul ◽  
Herlina Milansari W. N ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Activity Based Costing ◽  
Business World ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Cost Of Production ◽  
Medium Enterprises ◽  
The Cost ◽  
Keywords Cost

Abstrak Persaingan dunia bisnis tempe di wilayah sidoarjo semakin lama makin berkembang maka oleh karenaitu diperlukan sebuah metode dalam melakukan perhitungan analisis penerapan. Lokasi penelitian yaitu pada usaha mikro, kecil dan menengah (UMKM) tempe yang terletak di daerah sidoarjo. untuk menentukan harga pokok produksi penelitian ini menggunakan metode perhitungan Activity Based Costing. Penelitian ini bertujuan untuk menguji  analisis penentuan harga pokok produksi. Usaha yang menjadi obyek penelitian ini yaitu usahaTEMPE BAROKAH. Metode analisis penelitian ini menggunakan penelitian deskriptif dengan suatu pendekatan kualitatif. Teknik analisis yang digunakan peneliti yaitu perhitungan PengeluaranBahanPokok, PengeluaranBiayaKaryawan dan Biaya Cadangan. Berdasarkan hasil penelitian ini menunjukan bahwa biaya produksi berdasarkan metode Activity Based Costing padausahaTEMPE BAROKAH sebesar Rp. 25.500.000, sedangkan dalam metode konvensional menghasilkan sebesar Rp.71.055.000. Dalam hasil tersebut  terdapat selisih sebesar Rp.45.555.000 Kata Kunci :HargaPokokProduksi, Activity Based Costing   Abstract Tempe business world competition in the Sidoarjo region is increasingly growing, therefore a study is needed to study the feasibility of the business. The location of the research is the micro, small and medium enterprises (UMKM) of tempe located in Sidoarjo. To determine the cost of production this research uses the Activity Based Costing calculation method. This study aims to test the analysis of the determination of the cost of production. The business that is the object of this research is the TEMPE BAROKAH business. The method of analysis of this study uses descriptive research with a qualitative approach. The analysis technique used by researchers is the calculation of Principal Expenditures, Employee Expenditures and Reserve Costs. Based on the results of this study indicate that the cost of production based on the Activity Based Costing method in the TEMPE BAROKAH business is Rp.25,500,000, while in the conventional system generates Rp.71,055,000. In these results there is a difference of Rp.45,555,000 Keywords :Cost of Goods Sold, Activity Based Costing

scholarly journals Propuesta de modelo de una competitividad para empresas de la industria del pan y tortillas: caso microempresas de Ensenada

2020 ◽  
pp. 31-39
Author(s):  
Roberto Ruiz-Pérez ◽  
Erika Ivett Acosta-Mellado ◽  
Imelda Lorena Vázquez-Jimenez ◽  
Luis Antonio Gaxiola Alcantara
Keyword(s):  
Information Processing ◽  
National Survey ◽  
Baja California ◽  
Small And Medium Enterprises ◽  
Causal Relationships ◽  
Significant Evidence ◽  
Preliminary Results ◽  
Independent Variables ◽  
Medium Enterprises ◽  
Productivity And Competitiveness

The article shows preliminary results of an investigation on the proposal of a model on how competitiveness (Y) influences business capacities to stay in the market (X1) and organizational capacities (X2) in microenterprises of Ensenada Baja California of the flour and bread industry. The objective of the research is to determine which variables are significant for the generation of a model that establishes causal relationships. The research is quantitative with the establishment of causal relationships for testing the hypotheses. An instrument with five variables was developed taking as a reference the National Survey on Productivity and Competitiveness of Micro, Small and Medium Enterprises (ENAPROCE). For the sample, the National Statistical Directory of Economic Units (DENUE) was used, in which 382 companies are listed, with an error of 10%, 58 companies are required to be surveyed. SMART PLS was used for the information processing of the database. The preliminary results reveal that there is statistically significant evidence between the causal relationships of the dependent variable with two of the independent variables.

AFRICA’S RENAISSANCE AND POTENTIAL IN THE LEATHER SECTOR WITH REFLECTION TO THE GLOBAL PERFORMANCE

2015 ◽  
Vol 2 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Mwinyihija M.
Keyword(s):  
Value Chain ◽  
Small And Medium Enterprises ◽  
Middle Level ◽  
Individual Member ◽  
Socioeconomic Indicators ◽  
Value Add ◽  
Medium Enterprises ◽  
The Impact ◽  
Productivity And Competitiveness ◽  
Critical Aspects

Africa’s renaissance is inevitable and rapidly emerging as a reality in tandem with the continent’s continued exploration of its natural resources in a more sustained way than previously done. Currently, the clarion call is to value add, avoid plundering and involve its population through the SME’s to adapt modern methods of entrepreneurship. During the study, critical aspects that are envisaged to trigger the growth and development of Africa, included the entry of major countries of the continent into the global emerging markets such as MINT (Mexico, Indonesia, Nigeria and Turkey) and BRICS (Brazil, Russia, India, China and South Africa). For the leather sector, certain socioeconomic indicators such as the youthful participation in the value chain, ownership status, literacy levels and acquired experiences are all contributing to a vibrant sector. It was observed that these indicators if well aligned with individual member states of African Union Commission and structured than productivity and competitiveness of leather products will be attained. As such, ease of either foreign direct investment, local recapitalization and development of the SME’s could become feasible. Indeed, with the emergence of over 300 million youth at middle level income level is construed to start building on the impact of the continents purchasing power. Therefore, Africa needs to respond by address on development of ICT, develop affordable financial support to provide stimulus packages to SME’s (Small and Medium Enterprises) to transform, improve on inter and intra trade to optimize on unexplored synergies and enhance mobility of persons with in Africa as preamble to Africa’s renaissance.

scholarly journals Demand forecasting in Small and Medium Enterprises (SMEs) ED Aluminium Yogyakarta using causal, time series, and combined causal-time series approaches

2018 ◽  
Vol 204 ◽  
pp. 01004 ◽  
Author(s):  
Wildanul Isnaini ◽  
Andi Sudiarso
Keyword(s):  
Time Series ◽  
Small And Medium Enterprises ◽  
Demand Forecasting ◽  
Actual Condition ◽  
Inventory Data ◽  
Inventory Cost ◽  
Forecasting Method ◽  
Medium Enterprises ◽  
Better Than

ED Aluminium is the biggest Small and Medium Enterprises (SMEs) in Daerah Istimewa Yogyakarta (DIY) with 90 number of workers and 1,5 ton ingot capacity for production (Isnaini, 2014). Inventory data in December 2015 indicates that some products are overstocked (9%) and stockout (83%). This condition can happend because that SMEs still using intuition to predict the number of demand. Inventory fluctuation causes the inventory cost increases while overstock happend and lost the opportunity cost during stockout. To avoid overstock and stockout, the determination of demand with exact method is needed and one of them can be solved by forecasting method. This study aims to find the best forecasting methods of demand in 2015 using causal, time series, and combined causal-time series approces that better than the actual condition. The results of this research is the best forecasting method used to predict the number of sales in January-November 2015, that are SARIMA (3,1,1)(0,1,1)12 for WB, SARIMA (1,1,1)(1,0,1)6 for WSD, SARIMA (1,1,1)(1,1,0)6 for DE, SARIMA (2,1,1)(1,1,0)6 for PE, and SARIMA (2,1,3)(0,1,0)12 for PT.

scholarly journals Software process improvement in SMEs: A comparative view

2009 ◽  
Vol 6 (1) ◽  
pp. 111-140 ◽  
Author(s):  
Deepti Mishra ◽  
Alok Mishra
Keyword(s):  
Process Improvement ◽  
Small And Medium Enterprises ◽  
Software Process ◽  
Software Process Improvement ◽  
Successful Implementation ◽  
Software Project ◽  
Development Organizations ◽  
Medium Enterprises ◽  
The Cost ◽  
Automation Tools

The majority of software development organizations all over the world are small and medium enterprises. These organizations have realized that it is crucial for their business to improve their processes and working methods but they are lacking the knowledge and resources to do it. Successful implementation of SPI methodologies in small and medium-sized software enterprises (SMEs) is generally not possible because such organizations are not capable of investing the cost of implementing these programs. Limited resources and strict deadlines to complete the projects make it further difficult to implement SPI programs which can also affect quality issues in software project. There are various SPI methodologies to address these issues which have been also deployed in these organizations. In this paper, recent and significant SPI methodologies (OWPL, ASPE-MSC, iFLAP, PRISMS, SPM, MESOPYME) for SMEs are compared and discussed. This will facilitate the maturity of software process improvement in SMEs, standardization and also contribute in the development of automation tools for SPIs in future.

scholarly journals SERVICE IMPLEMENTATION OF CONSUMER INTEREST IN TEBING TINGGI BUSINESS CLINIC SUMATERA UTARA

2020 ◽  
Vol 8 (9) ◽  
pp. 200-208
Author(s):  
M. Umar Maya Putra ◽  
Syafrida Damanik
Keyword(s):  
Small And Medium Enterprises ◽  
Research Result ◽  
Service Needs ◽  
Ratio Data ◽  
International Exhibitions ◽  
The Government ◽  
Medium Enterprises ◽  
The Cost ◽  
The Relationship

This research begins with the development of MSMEs (Micro, Small and Medium Enterprises) which is an illustration of strengthening regional potential. Developing MSMEs can improve services to consumers in order to create buying interest. The benchmarks that are assessed through the level of confidence in a product directly aim to analyze customer interest. In this study, it is explained that customer interest is product quality, service quality, price, and cost which are closely related to meeting the service needs of the Tebing Tinggi Business Clinic (KLIBI) assisted them. The method used is the canonical analysis method which is a multivariate model that studies the relationship between the dependent variable set varied from the independent variable set. The data characteristics for canonical correlation are metric data, namely interval or ratio data. The research result gained that responsiveness and concern give the significant effect on the cost so that customers want to buy continuously. For the recommendation, The Government needs to improve the quality of product endorsement among Tebing Tinggi and Indonesian consumers by making the program business promotion and international exhibitions through KLIBI.

Analysis of the Theory of Cycle of Money

2020 ◽  
Vol 23 (2) ◽  
pp. 13-29
Author(s):  
Constantinos Challoumis
Keyword(s):  
Social Welfare ◽  
Tax Policy ◽  
Small And Medium Enterprises ◽  
Transfer Pricing ◽  
Well Being ◽  
Tax Policies ◽  
Know How ◽  
Medium Enterprises ◽  
Econometric Approach ◽  
Positive Effect

Abstract This study investigates the Theory of Cycle of Money. The concept of this theory is based on the distribution of money in an economy and shows that it is plausible to have a positive effect on an economy by the appropriate public and tax policy (when is applied the cycle of money). The dynamic of each economy is represented by the concept of the cycle of money. The multiple times that money is used and reused to a country’s economy, without getting out to external economies and banking systems, clarifies the robustness of this economy. Therefore, to this analysis are determined the appropriate tax policies in connection with the savings of the companies of controlled (the companies of transfer pricing administrate their taxation with the allocation of profits and losses to maximize their benefits) and uncontrolled transactions (the companies are not participating in allocations to administrate their profits and losses). This theory is based on the approach that small and medium enterprises must have lower taxes than larger and international companies that substitute the activities of these companies. Moreover, the only large economic units that should have low taxes are the factories and know-how technological companies. In that way, a society could achieve its best well-being standards, as this is a theory that completely sought social welfare. This article aims to clarify the Theory of Cycle of Money and its importance for the robustness of the economy, and the prosperity of the society and citizens. The current study applies the Q.E. method and its econometric approach.

scholarly journals Malaysia Private Entity Reporting Standard (MPERS) adoption for SMEs: Insights from Accounting Practitioners in Malaysia

2020 ◽  
Vol 10 (2) ◽  
pp. 104
Author(s):  
Nurul Nazlia Jamil ◽  
Nathasa Mazna Ramli ◽  
Ainulashikin Marzuki ◽  
Nurul Nadiah Ahmad
Keyword(s):  
Small And Medium Enterprises ◽  
Cost Effective ◽  
Business Environment ◽  
Reporting Standard ◽  
Effective Manner ◽  
Accounting Practitioners ◽  
Inherent Problem ◽  
Private Entity ◽  
Medium Enterprises ◽  
The Cost

Small and medium enterprises (SMEs) have very significant contribution to economic growth of the countries as more than 95% of companies worldwide and employment are represented by the SMEs industries. Therefore, in increasing the harmonization of reporting standard of SMEs, Malaysia is moving aggressively towards the efforts by introducing the Malaysian Private Entity Reporting Standard (MPERS) for SMEs starting from 1st January 2016 onwards. MPERS is seen to bring opportunities to the business as it is adoption of international standard that has been designed to fits the local needs and the customization to the Malaysian business environment could ensure comparability of the locals with the international business. Hence, this research attempt to 1) examine the perceptions of accounting practitioners on MPERS implementation and 2) identify the problems encountered in applying MPERS in SMEs. This study provides pioneering evidence on the problems of the practitioners encountered when applying the MPERS through the 176 questionnaires survey that have been distributed to the accounting practitioners that involve with MPERS implementation for SMEs in Malaysia. The insights and perceptions obtained highlighting new dimensions to the inherent problem such as issues of consistency and guidance in applying the MPERS with the cost-effective manner. Thus, the issues of differences in judgements among the practitioners become a phenomenon in relation to the application of MPERS for SMEs. The findings of this study are of interest to standard setters and SMEs stakeholders in Malaysia and other countries.

Development of a Low Cost Device for Measuring Solar Irradiance

2012 ◽  
Vol 457-458 ◽  
pp. 1377-1382
Author(s):  
Yu Jie Chen ◽  
Cong Hu ◽  
Yi Ze Sun ◽  
Zhuo Meng
Keyword(s):  
Solar Irradiance ◽  
Low Cost ◽  
Short Circuit ◽  
Short Circuit Current ◽  
Solar Irradiation ◽  
Photoelectric Cell ◽  
Cost System ◽  
Different Temperatures ◽  
The Cost

For a determination of the system’s efficiency and decrease the cost, a low cost system for measuring solar irradiance is designed. By analyzing the influence of solar irradiance and temperature to solar cell, we have found that in case of different temperatures the variation of short-circuit current (Isc) in function of solar irradiation incident (E) is always linear. Then the read-out circuitry is designed to measure and convert the signal which is detected by the photoelectric cell and thermocouples. At last, the software is developed to compensate the temperature and make sure the device work normally. The results of detecting the system show that it’s effective and reliable.

Application of Logistical Balancing Method in Manufacturing and Assembly Line

2009 ◽  
Vol 626-627 ◽  
pp. 699-704
Author(s):  
Yuan Zhang
Keyword(s):  
Assembly Line ◽  
Small And Medium Enterprises ◽  
Program Cost ◽  
Iterative Computation ◽  
Low Efficiency ◽  
Medium Enterprises ◽  
The Cost ◽  
Short Time ◽  
The Way

In view of low efficiency and high cost during the operation of the manufacturing and assembly line to redistribute workpieces, this paper presents a logistical balancing method based on time and costs in manufacturing and assembly line. The workpieces are selected in a short time by use of database and spreadsheet. The iterative computation will stop when the expense is higher than benefit. This method is especially suitable for the small and medium enterprises which can not burden the re-program cost. An example about Harbin HBC Value Co. Ltd is given to explain the logistical balancing method. The results show that the implementation of this logistics balancing method offer the way to improve the efficiency of vacant time by 62.6% and the cost of product is reduced greatly.

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