scholarly journals Transferencia tecnológica del software de costos desarrollado en el TecMM, campus Puerto Vallarta

2020 ◽  
pp. 13-18
Author(s):  
Alejandra Medina-Lozano ◽  
Irma Adriana Cantú- Munguía ◽  
José Martin Villalobos-Salmerón
Keyword(s):  
Decision Making ◽  
Small Group ◽  
Financial Development ◽  
Financial Resources ◽  
Technological Transfer ◽  
Use Of Technology ◽  
Cost Of Production ◽  
Multidisciplinary Perspective ◽  
The Cost ◽  
Technology Institute

The objective of the article is to present the results of the project of technological transfer of software costs developed by academic body formed by researchers from the José Mario Pasquel and Henriquez Campus Puerto Vallarta technology institute, regulated and operated by means of a previously drafted participation agreement to mark the guidelines between institution and entrepreneurs, specifically small restaurants in the region to innovate processes through the use of technology to obtain information on the cost of production of what was sold, for the optimization of financial resources and decision making, also making use of the software as an accelerator of cost learning students of the institute's gastronomy career, as a didactic tool, the development of the project is carried out from a multidisciplinary perspective from the systems engineer, the economic-administrative and educational area, co thus contributing to the financial development of small group of gastronomic entrepreneurs and the significant learning of costs to students of the institution

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

scholarly journals RISK OF OVERINVESTMENT IN MUNICIPALITIES

2017 ◽  
Vol 16 (3) ◽  
pp. 63-71 ◽  
Author(s):  
Łukasz Satoła
Keyword(s):  
Decision Making ◽  
Public Services ◽  
Financial Resources ◽  
Decision Making Process ◽  
Business Activity ◽  
Benefit Analysis ◽  
Resources Management ◽  
Public Resources ◽  
Cost And Benefit Analysis ◽  
The Cost

This article describes investment activities of self-government territorial units. Its aim is to present the importance of investments for the provision of public services by municipalities. The opinions of the respondents about the causes of excessive or misguided investments and the ways of reducing their scale were presented. Surveys were conducted in 2015 and the temporal scope of the analysis is 2009–2014. The importance of investments for the provision of public services, shaping the living conditions of inhabitants, and conducting business activity were described. Based on that, overinvestment was identified as a negative trend in public resources management. The most frequent causes of excessive investment are megalomania of the municipality authorities and their desire to gain the support of the inhabitants (voters). Another important aspect is the lack of sufficient social control in the decision-making process regarding investment tasks execution. It was also demonstrated that overinvestment is due to the purpose of spending financial resources, not to the relative amount of investment expenses. Among the actions preventing excessive or misguided investments, the cost and benefit analysis was indicated the most often. Using strategic planning tools is also beneficial for the effectiveness of investing in self-government.

Improving the process of allocating indirect costs to the cost of production (works, services) of industrial enterprises

2021 ◽  
pp. 179-184
Author(s):  
И.Е. Мизиковский
Keyword(s):  
Decision Making ◽  
Indirect Costs ◽  
Production Costs ◽  
Management Decision ◽  
Activity Based Costing ◽  
Information Base ◽  
Industrial Enterprises ◽  
Management Decision Making ◽  
Cost Of Production ◽  
The Cost

Статья посвящена вопросам совершенствования распределения косвенных затрат на производство на себестоимость продукции (работ, услуг) промышленных предприятий, повышения точности показателей, инкорпорируемых в информационное пространство принятия управленческих решений. Разделение косвенных затрат на основные затраты (расходы на содержание и эксплуатацию оборудования) и накладные (административно-управленческие расходы), выбор соответствующих им драйверов, позволяют в значительной степени повысить точность калькуляционных результатов и эффективность экономических расчетов в целом. Целью исследования явилась разработка методики, позволяющей оптимизировать процесс калькулирования себестоимости продукции промышленного предприятия, обеспечить формирование результативной информационной базы выработки управленческих воздействий со стороны лиц, принимающих управленческие решения. Исследование проводилось с применением функционально-процессного и системного подходов к изучению традиционных бухгалтерских (управленческих) практик распределения косвенных затрат. Исследованы традиционный и предлагаемый способы распределения косвенных расходов, проведено сопоставление их результатов, сделаны выводы о перспективах внедрения элементов метода «Activity-based costing (ABC)» на исследуемых предприятиях. The article is devoted to the issues of improving the distribution of indirect production costs to the cost of production (labor, services) of industrial enterprises, improving the accuracy of indicators incorporated in the information space of management decision-making. The division of indirect costs into basic costs (maintenance and operation of equipment) and overhead costs (administrative and management costs), the choice of appropriate drivers, can significantly improve the accuracy of calculation results and the efficiency of economic calculations in general. The purpose of the study was to develop a methodology that allows optimizing the process of calculating the cost of production of an industrial enterprise, to ensure the formation of an effective information base for the development of management actions on the part of management decision makers. The study was carried out using functional-process and system approaches to the study of traditional accounting (management) practices for the distribution of indirect expenses. The traditional and proposed methods of distributing indirect costs are studied, their results are compared, and conclusions are drawn about the prospects for implementing elements of the «Activity-based costing (ABC)» method at the enterprises under study. Cost of production, industrial enterprises, calculation, activity-based costing, indirect costs, value stream, information base of management decision-making

Florida’s Efficient Transportation Decision-Making Process: Laying the Technology Foundation

2003 ◽  
Vol 1859 (1) ◽  
pp. 19-28 ◽  
Author(s):  
Ilir Bejleri ◽  
Ruth Roaza ◽  
Alexis Thomas ◽  
Tom Turton ◽  
Paul Zwick
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Decision Making Process ◽  
Multiple Sources ◽  
Standard Format ◽  
The Public ◽  
Development Methodology ◽  
Use Of Technology ◽  
Project Data ◽  
The Cost

In response to “environmental streamlining” legislation passed by the U.S. Congress as part of the Transportation Equity Act for the 21st Century, Florida has undertaken efforts to implement more efficient transportation planning and environmental review. These efforts have led to the development of the Efficient Transportation Decision-Making Process (ETDM Process), which redefines how Florida will accomplish planning and project development. A rather unique aspect of Florida’s streamlining approach is the integration of information technology as a vital foundation for the process. The development of Florida’s ETDM Process is described and evaluated, focusing on the information technology component. This component was developed as an interactive Internet-accessible geographic information system database. It integrates resource and project data from multiple sources into one standard format, provides quick and standardized analysis of the effects of the proposed projects on the human and natural environment, and supports the effective communication of results among all stakeholders, including the public. The use of technology is expected to reduce the cost of agency participation in the process and produce better, timely transportation decisions that reflect the proper balance among land use, mobility, and environment. Main topics include application design and development methodology, its integration in the ETDM Process, and how it has been received by the user community to date. Its benefits are evaluated, and recommendations for developing integrated technologies in support of streamlining efforts are provided.

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

U.S. Regulatory Approaches: A Critical Appraisal

1992 ◽  
Vol 25 (3) ◽  
pp. 13-21
Author(s):  
R. L. Williamson
Keyword(s):  
Decision Making ◽  
Command And Control ◽  
Regulatory System ◽  
Federal Agencies ◽  
Toxic Substances ◽  
Use Of Technology ◽  
Treatment Technologies ◽  
New Treatment ◽  
And Control ◽  
The Impact

The American approach to environmental regulation is characterized by fragmentation of responsibilities, primary reliance on command and control regulations, extraordinary complexity, a preference for identifiable standards, and heavy resort to litigation. This system has provided important benefits, including significant reduction of environmental contamination, substantial use of science in decision-making, broad participatory rights, and the stimulation of new treatment technologies. However, these gains have been achieved at excessive cost. Too much reliance is placed on command and control methods and especially on technology-based standards. There is too much resort to litigation, and inadequate input from science. Participatory rights are being undermined, and there is a poor allocation of decision-making among the federal agencies and the states. Over-regulation sometimes leads to under-regulation, and insufficient attention is given to the impact on small entities. The responsibility for these difficulties rests with everyone, including the federal agencies, the Congress, the general public and the courts. Changes in the regulatory system are needed. We should abandon the use of technology-based standards to control toxic substances under the Clean Water Act in favor of strong health- and environmentally based standards, coupled with taxes on toxic substances in wastewater.

Emotional Choices

2018 ◽  
Author(s):  
Robin Markwica
Keyword(s):  
Decision Making ◽  
Choice Behavior ◽  
Choice Theory ◽  
Cuban Missile Crisis ◽  
Coercive Diplomacy ◽  
The Core ◽  
Present Book ◽  
Action Model ◽  
The Cost ◽  
Dynamic Interplay

In coercive diplomacy, states threaten military action to persuade opponents to change their behavior. The goal is to achieve a target’s compliance without incurring the cost in blood and treasure of military intervention. Coercers typically employ this strategy toward weaker actors, but targets often refuse to submit and the parties enter into war. To explain these puzzling failures of coercive diplomacy, existing accounts generally refer to coercers’ perceived lack of resolve or targets’ social norms and identities. What these approaches either neglect or do not examine systematically is the role that emotions play in these encounters. The present book contends that target leaders’ affective experience can shape their decision-making in significant ways. Drawing on research in psychology and sociology, the study introduces an additional, emotion-based action model besides the traditional logics of consequences and appropriateness. This logic of affect, or emotional choice theory, posits that target leaders’ choice behavior is influenced by the dynamic interplay between their norms, identities, and five key emotions, namely fear, anger, hope, pride, and humiliation. The core of the action model consists of a series of propositions that specify the emotional conditions under which target leaders are likely to accept or reject a coercer’s demands. The book applies the logic of affect to Nikita Khrushchev’s decision-making during the Cuban missile crisis in 1962 and Saddam Hussein’s choice behavior in the Gulf conflict in 1990–91, offering a novel explanation for why coercive diplomacy succeeded in one case but not in the other.

scholarly journals Economic Value of Terminal Aerodrome Forecasts at Incheon Airport, South Korea

2021 ◽  
Vol 13 (12) ◽  
pp. 6965
Author(s):  
In-Gyum Kim ◽  
Hye-Min Kim ◽  
Dae-Geun Lee ◽  
Byunghwan Lim ◽  
Hee-Choon Lee
Keyword(s):  
Decision Making ◽  
South Korea ◽  
Co2 Emissions ◽  
Fuel Efficiency ◽  
Economic Value ◽  
Analysis Data ◽  
Annual Average ◽  
Loss Model ◽  
Total Budget ◽  
The Cost

Meteorological information at an arrival airport is one of the primary variables used to determine refueling of discretionary fuel. This study evaluated the economic value of terminal aerodrome forecasts (TAF), which has not been previously quantitatively analyzed in Korea. The analysis data included 374,716 international flights that arrived at Incheon airport during 2017–2019. A cost–loss model was used for the analysis, which is a methodology to evaluate forecast value by considering the cost and loss that users can expect, considering the decision-making result based on forecast utilization. The value was divided in terms of improving fuel efficiency and reducing CO2 emissions. The results of the analysis indicate that the annual average TAF value for Incheon Airport was approximately 2.2 M–20.1 M USD under two hypothetical rules of refueling of discretionary fuel. This value is up to 26.2% higher than the total budget of 16.3 M USD set for the production of aviation meteorological forecasts by the Korea Meteorological Administration (KMA). Further, it is up to 10 times greater than the 2 M USD spent on aviation meteorological information fees collected by the KMA in 2018.

scholarly journals The Analysis of Small Investors’ Demands on a Thermal Insulation System for a Family House: A Case Study

2021 ◽  
Vol 13 (5) ◽  
pp. 2491
Author(s):  
Alena Tažiková ◽  
Zuzana Struková ◽  
Mária Kozlovská
Keyword(s):  
Decision Making ◽  
Thermal Insulation ◽  
Construction Cost ◽  
Environmental Cost ◽  
Multi Criteria Decision Making ◽  
Insulation System ◽  
Insulation Systems ◽  
Small Investors ◽  
The Cost ◽  
Family House

This study deals with small investors’ demands on thermal insulation systems when choosing the most suitable solution for a family house. By 2050, seventy percent of current buildings, including residential buildings, are still expected to be in operation. To reach carbon neutrality, it is necessary to reduce operational energy consumption and thus reduce the related cost of building operations and the cost of the life cycle of buildings. One solution is to adapt envelopes of buildings by proper insulation solutions. To choose an optimal thermal insulation system that will reduce energy consumption of building, it is necessary to consider the environmental cost of insulation materials in addition to the construction cost of the materials. The environmental cost of a material depends on the carbon footprint from the initial origin of the material. This study presents the results of a multi-criteria decision-making analysis, where five different contractors set the evaluation criteria for selection of the optimal thermal insulation system. In their decision-making, they involved the requirements of small investors. The most common requirements were selected: the construction cost, the construction time (represented by the total man-hours), the thermal conductivity coefficient, the diffusion resistance factor, and the reaction to fire. The confidences of the criteria were then determined with the help of the pairwise comparison method. This was followed by multi-criteria decision-making using the method of index coefficients, also known as the method of basic variant. The multi-criteria decision-making included thermal insulation systems based on polystyrene, mineral wool, thermal insulation plaster, and aerogels’ nanotechnology. As a result, it was concluded that, currently, in Slovakia, small investors emphasize the cost of material and the coefficient of thermal conductivity and they do not care as much about the carbon footprint of the material manufacturing, the importance of which is mentioned in this study.

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