scholarly journals Strategi Pengendalian Biaya sebagai Alat Perencana Laba

Media Wisata ◽  
2021 ◽  
Vol 4 (1) ◽  
Author(s):  
Budi Hermawan
Keyword(s):  
Operations Management ◽  
Cost Control ◽  
Control Strategies ◽  
Low Cost ◽  
Operating Costs ◽  
Intended Purpose ◽  
The Cost

Controlling costs is one of the most important elements in the management of profit. Controlling costs is an act that was carried out continuously to control the costs to be able to generate revenue and profits in accordance with the intended purpose of management. Cost control is good and not always at a low cost. In general the company’s operations, management is always trying to achieve low cost, but it is not entirely correct. In some situations, increased costs may be the best action to improve profits. Management may take a few steps to cost control strategies to manage the company in achieving profits, as follow: control by increasing sales; controlling the cost of goods sold and gross profit; evaluate the operating costs and focus on the management of profit centres of activity

scholarly journals Primary Research of the Advantages and the Cost Control of the ABC & EVA Integrated System

2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu
Keyword(s):  
Cost Control ◽  
Control Strategies ◽  
Economic Value ◽  
Value Added ◽  
Capital Cost ◽  
Integrated System ◽  
Activity Based Costing ◽  
Cost System ◽  
Integrated Cost ◽  
The Cost

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.

The Evolution Required in Standard Cars for the Use of New EGR-VGT Control Strategies

2005 ◽  
Author(s):  
J. F. Arnold ◽  
N. Langlois ◽  
H. Chafouk
Keyword(s):  
Diesel Engine ◽  
Control Strategies ◽  
Low Cost ◽  
Intake Manifold ◽  
Variable Geometry ◽  
Emission Norm ◽  
Variable Geometry Turbine ◽  
The Cost ◽  
Intake Manifold Pressure ◽  
New Strategies

This paper is a study into the possibility of using new control strategies in a standard car. The air system of a diesel engine equipped with a variable geometry turbine and an EGR system (EGR valve and throttle) is considered. New strategies, like GPC or H∞ permit an improvement of the control of both the fresh air flow and the intake manifold pressure. These strategies are not used today in standard car due to the mismatch of both the instrumentation of the ECU’s calculation power. The cost of proposed technology to meet the next emission norm are presented. Some low cost solutions are presented to permit an improvement of the engine control.

scholarly journals Cost Economies for an Airline: An Analysis of Airlines’ Operating Costs

2019 ◽  
Vol 12 (3) ◽  
pp. 1856-1859
Author(s):  
Harendra Nishantha Kariyawasam
Keyword(s):  
Economies Of Scale ◽  
Low Cost ◽  
Operating Cost ◽  
Operating Costs ◽  
Asia Pacific ◽  
Profit Margins ◽  
Cost Structures ◽  
Low Cost Carriers ◽  
Average Operating ◽  
The Cost

This study focuses on analyzing the variables affecting the average operating cost per aircraft movement. Since airlines around the world are operated on thin profit margins and with increasing competition from Low Cost Carriers it will be important for an airline to get a complete understanding about their operating cost structure. The aim of this study is to suggest an airline of actions to reduce their operating cost and will differentiate the cost structures of Low Cost Carriers and Full Service Carriers. This study was conducted for 20 airlines which were operating in Asia Pacific region. Published financial and statistical data were used for analysis and a parametric approach was used. The results of this study do not suggest economies of scale for the airline, which is to have higher number of aircraft to reduce cost.

Introduction to Low Cost/Cost Effective Automation

Robotica ◽  
2003 ◽  
Vol 21 (3) ◽  
pp. 219-221 ◽  
Author(s):  
H.-H. Erbe
Keyword(s):  
Control Strategies ◽  
Low Cost ◽  
Poor Performance ◽  
Cost Effective ◽  
Guide Field ◽  
Automation Systems ◽  
Control Community ◽  
The Cost ◽  
Technical Solutions ◽  
Real World Problems

I. INTRODUCTIONThe contributions to this issue aim to provide robotics and, in general, the automatic control community with results of research and applications focused on the cost-effectiveness of automation systems.Low Cost Automation or Cost Effective Automation promotes cost oriented reference architectures and development approaches that properly integrate human skill and technical solutions, includes decentralized process control strategies, addresses automation integrated with information processing, as well as automation of non-sophisticated and easily handled operations for production maintenance.Low Cost Automation is not an oxymoron like military intelligence or jumbo shrimps. It opposes the rising cost of sophisticated automation and propagates the use of innovative and intelligent solutions at an affordable cost. The concept can be regarded as a collection of methodologies aiming at exploiting tolerance of imprecision or uncertainties to achieve tractability, robustness and, in the end, low cost solutions. Mathematically, elegant designs of automation systems are often not feasible because of neglecting real world problems, i.e. they are failure-prone and therefore often very expensive for their users.Low Cost Automation does not mean basic or poor performance control. The design of automation systems considers their life cycle with respect to their costs. For example, machine vision, despite in some cases costly components, properly applied can reduce the overall cost. It is used to guide field robots, identifying and assembling parts, and to sort out agricultural products.

Advance Protection for Three Phase Induction Motor using Microcontroller Atmega32

2018 ◽  
Vol 8 (1) ◽  
pp. 172
Author(s):  
Karan S Belsare ◽  
Gajanan D Patil
Keyword(s):  
Induction Motor ◽  
Low Cost ◽  
Short Circuit ◽  
Cost Factor ◽  
Protection Scheme ◽  
Three Phase ◽  
The Cost

A low cost and reliable protection scheme has been designed for a three phase induction motor against unbalance voltages, under voltage, over voltage, short circuit and overheating protection. Taking the cost factor into consideration the design has been proposed using microcontroller Atmega32, MOSFETs, relays, small CTs and PTs. However the sensitivity of the protection scheme has been not compromised. The design has been tested online in the laboratory for small motors and the same can be implemented for larger motors by replacing the i-v converters and relays of suitable ratings.

Janus – A New Approach to Air Combat Pilot Training

2019 ◽  
Vol 2019 (4) ◽  
pp. 7-22
Author(s):  
Georges Bridel ◽  
Zdobyslaw Goraj ◽  
Lukasz Kiszkowiak ◽  
Jean-Georges Brévot ◽  
Jean-Pierre Devaux ◽  
...  
Keyword(s):  
Low Cost ◽  
Cost Effective ◽  
High Energy ◽  
Training System ◽  
Embedded Sensors ◽  
Pilot Training ◽  
New Approach ◽  
Combat Aircraft ◽  
Air Combat ◽  
The Cost

Abstract Advanced jet training still relies on old concepts and solutions that are no longer efficient when considering the current and forthcoming changes in air combat. The cost of those old solutions to develop and maintain combat pilot skills are important, adding even more constraints to the training limitations. The requirement of having a trainer aircraft able to perform also light combat aircraft operational mission is adding unnecessary complexity and cost without any real operational advantages to air combat mission training. Thanks to emerging technologies, the JANUS project will study the feasibility of a brand-new concept of agile manoeuvrable training aircraft and an integrated training system, able to provide a live, virtual and constructive environment. The JANUS concept is based on a lightweight, low-cost, high energy aircraft associated to a ground based Integrated Training System providing simulated and emulated signals, simulated and real opponents, combined with real-time feedback on pilot’s physiological characteristics: traditionally embedded sensors are replaced with emulated signals, simulated opponents are proposed to the pilot, enabling out of sight engagement. JANUS is also providing new cost effective and more realistic solutions for “Red air aircraft” missions, organised in so-called “Aggressor Squadrons”.

scholarly journals Monitoring the technological processes in the wood industry in order to make them more efficient through technical overhauling

2019 ◽  
Vol 290 ◽  
pp. 02007
Author(s):  
Radu Dan Paltan ◽  
Cristina Biriş ◽  
Loredana Anne-Marie Rădulescu
Keyword(s):  
Automotive Industry ◽  
Operating Mode ◽  
Solid Wood ◽  
Production Costs ◽  
Operating Costs ◽  
Future Research ◽  
Wood Industry ◽  
Research Article ◽  
State Of Research ◽  
The Cost

Of many techniques that are used to optimize production and costs, the studies conducted within a profile company lead to our choice for testing the 6Sigma method (the most used method in the automotive industry) in view of the economic efficiency applied in the wood Industry company. This method measures how many flaws exist in a process and determines in a systematic way how to improve it by technical overhauling and eliminating or minimizing the process for efficiency. This research article aims to study the state of research on the optimization of the production process through technical overhauling for panels reconstituted from solid wood and ways to make production more efficient by cutting costs through technical overhauling. From preliminary research, we estimate that all the items founded and others that will result from further research will result in a significant decrease in production costs that are reflected in the cost of the finished product and consequently in increasing the yield of the company by maximizing its profit. At the same time it may be the basis of future research studies in the field. The easier it is to maximize profits, the lower the operating costs are and the higher recovery rate of investments are, that will result a change in the operating mode: “working smarter not harder”.

scholarly journals An Agent-Based Crop Model Framework for Heterogeneous Soils

Agronomy ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 85
Author(s):  
Jorge Lopez-Jimenez ◽  
Nicanor Quijano ◽  
Alain Vande Wouwer
Keyword(s):  
Growth Models ◽  
Control Strategies ◽  
Low Cost ◽  
Soil Heterogeneity ◽  
Crop Growth ◽  
Negative Effects ◽  
Model Framework ◽  
Agent Based ◽  
Crop Growth Models ◽  
Definition Of

Climate change and the efficient use of freshwater for irrigation pose a challenge for sustainable agriculture. Traditionally, the prediction of agricultural production is carried out through crop-growth models and historical records of the climatic variables. However, one of the main flaws of these models is that they do not consider the variability of the soil throughout the cultivation area. In addition, with the availability of new information sources (i.e., aerial or satellite images) and low-cost meteorological stations, it is convenient that the models incorporate prediction capabilities to enhance the representation of production scenarios. In this work, an agent-based model (ABM) that considers the soil heterogeneity and water exchanges is proposed. Soil heterogeneity is associated to the combination of individual behaviours of uniform portions of land (agents), while water fluxes are related to the topography. Each agent is characterized by an individual dynamic model, which describes the local crop growth. Moreover, this model considers positive and negative effects of water level, i.e., drought and waterlogging, on the biomass production. The development of the global ABM is oriented to the future use of control strategies and optimal irrigation policies. The model is built bottom-up starting with the definition of agents, and the Python environment Mesa is chosen for the implementation. The validation is carried out using three topographic scenarios in Colombia. Results of potential production cases are discussed, and some practical recommendations on the implementation are presented.

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