scholarly journals MEASUREMENT OF PRODUCTION PROCESS PRODUCTIVITY OF BOLT HEXAGON NUT M10 X 60MM WITH JUST IN TIME METHODS AND MANUFACTURING CYCLE EFFECTIVENESS (MCE) TO REDUCING NON VALUE ADDED ACTIVITY

Tibuana ◽  
2019 ◽  
Vol 2 (02) ◽  
pp. 1-8
Author(s):  
Indah Apriliana Sari
Keyword(s):  
Production Process ◽  
Value Added ◽  
Just In Time ◽  
Machine Productivity ◽  
One Year ◽  
Process Productivity

The purpose of this research is to calculate the value of productivity carried out in the production of Bolt Hexagon Nut M10X 60MM that have applied the Just in Time method. Machine productivity calculations are carried out using Manufacturing Cycle Effectiveness (MCE) to reduce non-value-added processes. The results of research conducted from January to December 2017 showed an increase in the MCE value of 35%, and productivity increased by 139.75 kg / hour for one year. The calculation shows that MCE is very effective for use in planning and improving value-added activities.

scholarly journals Lean approach in precast concrete component production

2019 ◽  
Vol 9 (3) ◽  
pp. 457-470 ◽  
Author(s):  
Suryani Ahmad ◽  
Robby Soetanto ◽  
Chris Goodier
Keyword(s):  
Production Process ◽  
Precast Concrete ◽  
Value Added ◽  
Production Performance ◽  
Just In Time ◽  
Structured Interviews ◽  
Work Process ◽  
Content Type ◽  
Process Elements ◽  
Component Production

Purpose This study applied the lean approach to the reinforcement work process in the component production of industrialised building system precast concrete construction (IBSPCC). The purpose of this paper is to identify and eliminate non-value added (NVA) activities to enhance the efficiency of the production process. Design/methodology/approach Data were collected via a case study of six-storey precast concrete building. A mapping of the reinforcement work process was conducted based on observations using time study technique and time-lapsed video, complemented by semi-structured interviews. Findings Through this application, several NVA activities, such as unnecessary inventory, excessive movement and coordination issues, were identified. Production performance could be enhanced by implementing Just-in-Time, Kanban, and layout improvements, which would address NVA activities. Research limitations/implications Due to the complexity of the construction process, only specific process elements were observed. To map the complete process, comprehensive observation must be conducted from beginning to end, which, though worthwhile, would be very time and resource intensive. Originality/value This paper focusses on strategies for improving the efficiency of the IBSPCC production process in Malaysian construction by developing a conceptual framework of the lean approach for the reinforcement work process. Certain aspects in the process such as layout and inventory need to be redesigned and simplified by minimising NVA activities.

scholarly journals BUILD A MANAGEMENT INFORMATION SYSTEM FOR THE JUST IN TIME (JIT) ACHIEVEMENT OF PRINT PRODUCTION PROCESS

2020 ◽  
Vol 7 (2) ◽  
pp. 14-25
Author(s):  
Vanya Annisa Syafira ◽  
Cholid Mawardi ◽  
Mawan Nugraha
Keyword(s):  
Information System ◽  
Production Process ◽  
Management Information System ◽  
Value Added ◽  
Performance Standards ◽  
Just In Time ◽  
Management Information ◽  
Production Time ◽  
Printing Process ◽  
Key Factor

ABSTRACT The Management Information System (MIS) transforms the control system in most of the production processes into automation to achieve the efficiency and effectiveness of production time. If a business is to excel against its competitors, it must be able to meet consumer demand on time, eliminating non-value-added production time and making time spent on activities more efficient. value-added. By researching data by compiling flowcharts and creating tables, authors make direct observations on CV. True printing service. The print production process has machine performance standards which are the standards necessary to determine the capacity of the printing machine. To determine the efficiency of the printing process, it is necessary to know the detailed steps of the process according to the work sequence displayed as a flowchart of the printing process. This flowchart is a key factor in achieving rapid production so that it supports Just In Time (JIT) as the processes in each subsection can be clearly identified. By using a flowchart, any errors that arise in a process can be resolved quickly and correctly so that the results obtained can be optimal and do not interfere with other processes. Therefore, MIS supports the realization of the JIT by facilitating traceability and seeing as early as possible if there is a lack of time and quantity of production. JIT is designed to achieve the most efficient delivery time possible by eliminating all kinds of waste in the production process so that the print production process is optimal. The integration of MIS and JIT is achieved by preparing automatic calculation tables for input, process and output which are the optimal and non-optimal decisions of the printing process. 

scholarly journals Center-Based Child Care and Differential Improvements in the Child Development Outcomes of Disadvantaged Children

2021 ◽  
Author(s):  
Sarah Anne Reynolds
Keyword(s):  
Child Care ◽  
Child Development ◽  
Economic Status ◽  
Value Added ◽  
Additional Time ◽  
Nationally Representative ◽  
Using Data ◽  
Development Outcomes ◽  
One Year ◽  
The Impact

Abstract Background Research finds center-based child care typically benefits children of low socio-economic status (SES) but few studies have examined if it also reduces inequalities in developmental disadvantage. Objective I test if the length of time in center-based care between ages one and three years associates with child development scores at age three years, focusing on the impact for groups of children in the lower tercile of child development scores and in the lower SES tercile. Method Using data from 1,606 children collected in a nationally representative Chilean survey, I apply a value-added approach to measure gains in child development scores between age one and three years that are associated with length of time in center-based child care. Results Disadvantages at age one year were associated with lower child development scores at age three years. No benefits of additional time in center-based care were found for the non-disadvantaged group, but positive associations were found between more time in center-based care and child development outcomes for children with the SES disadvantage only. Center-based care was not associated with child development trajectories of children with lower child development scores at age one year, no matter their SES status. Conclusions There is evidence that Chilean center-based child care reduces SES inequality in child development scores between ages one and three years, but only if children already were not low-scorers at age one year.

Aligning the flow cytometric evaluation with the diagnostic need: an evidence-based approach

2017 ◽  
Vol 70 (9) ◽  
pp. 740-744 ◽  
Author(s):  
Dawn Williams-Voorbeijtel ◽  
Francisco Sanchez ◽  
Christine G Roth
Keyword(s):  
Clinical Care ◽  
Cost Savings ◽  
Value Added ◽  
Cost Effective ◽  
Just In Time ◽  
Evidence Based ◽  
Flow Cytometric ◽  
A Value ◽  
Screening Approach ◽  
Minimum Requirements

AimsElimination of non-value added testing without compromising high-quality clinical care is an important mandate for laboratories in a value-based reimbursement system. The goal of this study was to determine the optimal combination of flow cytometric markers for a screening approach that balances efficiency and accuracy.MethodsAn audit over 9 months of flow cytometric testing was performed, including rereview of all dot plots from positive cases.ResultsOf the 807 cases in which leukaemia/lymphoma testing was performed, 23 were non-diagnostic and 189 represented bronchoalveolar lavage specimens. Of the remaining 595 cases, 137 (23%) were positive for an abnormal haematolymphoid population. Review of the positive cases identified minimum requirements for a screening tube as well as analysis strategies to overcome the diagnostic pitfalls noted. It is estimated that 38% fewer antibodies would be used in a screening approach, representing an opportunity for significant cost savings.ConclusionsWe provide a framework for developing an evidence-based screening combination for cost-effective characterisation of haematolymphoid malignancies, promoting adoption of ‘just-in-time’ testing systems that tailor the evaluation to the diagnostic need.

Did NHS productivity increase under the Coalition government?

2016 ◽  
Author(s):  
Chris Bojke ◽  
Adriana Castelli ◽  
Katja Grašič ◽  
Daniel Howdon ◽  
Andrew Street
Keyword(s):  
Health System ◽  
Production Process ◽  
Productivity Growth ◽  
Political Interest ◽  
The Political ◽  
Coalition Government ◽  
Or Efficiency ◽  
System Service ◽  
Point Of Use ◽  
Process Productivity

This chapter introduces the political focus on the productivity of the NHS. Productivity is a conceptually simple construct, relating the amount of output produced to the amount of inputs used in the production process. Productivity growth can also be calculated by comparing the change in outputs produced to the change in inputs utilised from one period to the next. Political interest is focused primarily on productivity growth. However, assessing productivity or efficiency is somewhat problematic in the context of a free-at-the-point-of-use health system service such as the NHS. The authors discuss some of the issues they face in attempting such an evaluation. With these issues in mind, the authors describe the growth in outputs, inputs and productivity between 2004/05 and 2013/14. The chapter concludes by discussing whether or not the key political measures highlighted in the first section appear to have had an influence on NHS productivity growth.

scholarly journals AN ANALYSIS AND IMPROVEMENT OF THE PRODUCTION PROCESS OF EXTERNAL DOORS

2021 ◽  
Vol 26 (3) ◽  
pp. 59-67
Author(s):  
Karolina CZERWIŃSKA ◽  
Michalene Eva GREBSKI
Keyword(s):  
Production Process ◽  
Value Added ◽  
Added Value ◽  
Lean Management ◽  
Value Analysis ◽  
Process Implementation ◽  
Management Concept ◽  
Implementation Time ◽  
Corrective Actions ◽  
And Storage

The study aimed to conduct a cost-value analysis of the production process of a newly introduced batch of external doors in the context of value-added creation and to identify redundant processes that do not create added value and for which appropriate corrective actions could contribute to their elimination. The result of applying improvement actions following the lean management concept was the optimization time nationalized analyzed by eliminating, among others, operations related to unnecessary transport and storage of products. In addition, the optimization production process impacted both shortening the process implementation time and reducing the costs of its implementation. Further activities will be related to the use of the presented methodology to analyze the processes implemented in the company in order to increase their efficiency.

scholarly journals Impact of Implementation of Goods and Service Tax on Indian Banking Sector

2018 ◽  
pp. 18-32
Author(s):  
Revathi R. ◽  
Madhushree ◽  
P. S. Aithal
Keyword(s):  
Economic Growth ◽  
Banking Sector ◽  
Value Added ◽  
Tax System ◽  
Tax Rate ◽  
Bank Branches ◽  
Goods And Services ◽  
The Government ◽  
One Year ◽  
The Impact

The banking sector is one of the biggest and revenue generating sector in our economy. Indiais a country with impressively splendid banks with sufficient capital and well-regulated rulesand regulations. One of the biggest transformations that the sector faced during this period isGST i.e., Goods and Service Tax, a new tax regime introduced in the midnight of 1 July2017. Now the new tax regime has become one year old and there are so many changeswhich happened in the banking sector during this one-year periods. Introduction of GST tothe banking sector was one the highly risky and challenging role for the government. GST isa replacement to the Value Added Tax (VAT) which was implied on goods and services. Themain purpose of studying the impact of implementation of GST is to avoid double taxationon goods and services. It is a self-regulated tax system with a simplifies tax regime whichreduces the multiplicity of tax. The purpose of this study is to know the challenges faced bythe Banking sector and its effects on the customers after the implementation of the GST.New tax regime made an incredible step by the abolish of centralized registration of thebanks. Now all the bank branches have to register under GST in each state for the smoothfunctioning. The tax rate has created an impression in the banking sector that the sector iscontributing much toward the economic growth of the country. Tax slabs is anotherimportant and critical thing discussed in this paper which has substantially increasedcompared to the old tax regime. Data for the study have been collected from secondary datasources such as journals, internet, and news articles. Using the ABCD qualitative analysistechnique, advantages, benefits, constraints, and disadvantages for both banks and thecustomers for payment of GST are identified.

scholarly journals PENGHITUNGAN KREDIT PAJAK MASUKAN PKP YANG MELAKUKAN PENYERAHAN YANG TERUTANG PPN DAN YANG DIBEBASKAN (STUDI PADA PDAM TIRTA PATRIOT)

2020 ◽  
Vol 3 (2) ◽  
pp. 60-69
Author(s):  
Rizqi Haniyah ◽  
Asqolani Asqolani
Keyword(s):  
Government Regulation ◽  
Value Added ◽  
Field Research ◽  
Primary Data ◽  
Clean Water ◽  
Value Added Tax ◽  
Library Research ◽  
Water Value ◽  
Ministry Of Finance ◽  
One Year

Perusahaan Daerah Air Minum (PDAM) pada umumnya memiliki dua jenis penghasilan yaitu layanan penyediaan air bersih sebagai sumber utama penghasilannya dan penghasilan non air. Air bersih baik yang bisa diminum atau tidak, merupakan Barang Kena Pajak yang dibebaskan dari pengenaan Pajak Pertambahan Nilai sesuai Peraturan Pemerintah Nomor 40 Tahun 2015. Disamping itu, perusahaan juga memiliki penghasilan lain yang secara ketentuan perpajakan terutang pemungutan PPN. Namun di sisi lain, terdapat permasalahan terkait Pajak Masukan yang seharusnya tidak dapat dikreditkan seluruhnya karena terdapat penyerahan yang terutang pajak namun tidak dapat diketahui dengan pasti. Oleh sebab itu jumlah Pajak Masukan yang dapat dikreditkan untuk penyerahan yang terutang pajak dihitung dengan menggunakan pedoman yang diatur dengan Peraturan Menteri Keuangan No. 135/PMK.011/2014. Penelitian ini menggunakan metode kualitatif yang ditujukan untuk memperoleh data dan fakta tentang kasus pengkreditan Pajak Masukan dengan menggunakan data primer yaitu wawancara. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Studi Kepustakaan (Library Research) dan Studi Lapangan (Field Research). Kesimpulan dari penelitian ini adalah adanya Pajak Masukan yang seharusnya tidak seluruhnya dikreditkan karena terdapat penyerahan yang digunakan secara bersama-sama untuk menghasilkan air bersih (BKP yang dibebaskan) dan penerimaan non air bersih (BKP) dan tidak dapat diketahui secara pasti jumlahnya. Pengkreditannya seharusnya dilakukan dengan menggunakan penghitungan kembali Pajak Masukan berdasarkan perkiraan setelah diketahui nilai penyerahan terutang dan tidak terutang Pajak Pertambahan Nilai dibebaskan selama satu tahun.Kata kunci: Pengkreditan Pajak Masukan, Air Bersih, Pajak Pertambahan Nilai, Barang Kena Pajak Dibebaskan. AbstractThe company of Regional Drinking Water (PDAM) generally has two types of income, namely the clean water supply service as the main source income and non-water income. Clean water that can be drunk or not, is a taxable good that is exempt from the imposition of value added tax according to government regulation number 40 year 2015. On the other hand, the company also has other income that is based on taxation payable VAT. But there are issues related to input tax that should not be credited entirely because there is a tax payable submission but cannot be identified with certainty. Therefore, the amount of input tax which can be credited for the value-added reporting is calculated using the guidelines governed by the Ministry of Finance regulation No. 135/PMK. 011/2014. This Research uses qualitative methods aimed at obtaining data and facts about the case of tax crediting of inputs using primary data i.e. interviews. The data collection techniques used in the study Library Research and field research. The conclusion of the study is that the input tax for some inventories should not be fully credited because they are used to produce clean water (freetax) and non-water income (taxable goods) and can not be exactly identified. The credit should be made by using an estimated tax return calculation after all the income is reported for one year. Keywords: Input tax, Clean Water, Value Added Tax, Free-Taxable Goods.

23. Value Added Tax

2020 ◽  
pp. 231-234
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

scholarly journals Effectively reducing amylase testing using computer order entry in the emergency department: quality improvement without eliminating physician choice

2017 ◽  
Vol 24 (3) ◽  
pp. 257 ◽  
Author(s):  
Cassie Jaeger ◽  
Paul Sullivan ◽  
James Waymack ◽  
David Griffen Griffen
Keyword(s):  
Emergency Department ◽  
Acute Pancreatitis ◽  
Abdominal Pain ◽  
Diagnostic Testing ◽  
Value Added ◽  
Diagnostic Value ◽  
Order Entry ◽  
Computerized Provider Order Entry ◽  
Quality Patient Care ◽  
One Year

Background Amylase and lipase, pancreatic biomarkers, are measured in acute pancreatitis diagnosis. Since amylase testing does not add diagnostic value, lipase testing alone is recommended. Despite new recommendations, many physicians and staff continue to test both amylase and lipase.Objective To reduce unnecessary diagnostic testing in acute pancreatitis.Methods The pre-checked amylase test within the Emergency Department’s Computerized Provider Order Entry (CPOE) abdominal pain order set was changed to an un-checked state, but kept as an option to order with a single click. Amylase testing, lipase testing and cost were measured for one year pre and post intervention.Results Simple de-selection intervention reduced redundant amylase testing from 71% to 9%, resulting in a percent of decrease of 87% and an annualized saving of approximately $719,000 in charges.Conclusion CPOE de-selection is an effective tool to reduce non-value added activity and reduce cost while maintaining quality patient care and physician choice.

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