scholarly journals Analisis Biaya dengan Menggunakan Metode Break Even Point dalam Mencari Volume-Laba pada PT X

2020 ◽  
Vol 22 (1) ◽  
Author(s):  
Komarudin Komarudin ◽  
Djoko Suprijatmono
Keyword(s):  
Unit Cost ◽  
Business Leaders ◽  
Selling Price ◽  
Production Volume ◽  
Corporate Planning ◽  
Know How ◽  
For Profit ◽  
Program Budget ◽  
Break Even Point ◽  
The Relationship

For companies whose activities sell goods, income is strongly influenced by the volume of sales. Thepurpose of an enterprisein general is looking for profit, the size of the profit that will beachieved will bethe measure of success in the processing of management company, it required the presence ofa planning. Corporate planning can be done in various ways, including the program budget containingthe estimated income to be earned and the costs that will occur to those who earn income eventually beachieved.The program budget itself will be more beneficial to the management if accompanied by planningtechniques onother analysis, for example by using break-even analysis,because to know the size of thebreakeven necessary to make analysis of the relationship between cost, volume, selling price and profit. Break-even can be interpreted a state where the company does not earn a profit and doesnot suffer loss. Break evenanalysis is able to provide information to business leaders on various levels of sales, as well as itsrelationship with the possibility of obtaining a profit according to the level of sales is concerned. With the break-even analysis of the leadership can know how much income the production volume can cover the total cost. Socompanies can avoid losses. From the results of data collection and processing can be in the know break evenpoint, the selling price per unit, cost perunit in each year, as well is profit projections for future years usingthe method of smoothing (average). Variable costs and sales volume annually.

scholarly journals ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP)

2020 ◽  
Vol 8 (1) ◽  
pp. 41
Author(s):  
Chairul Amni ◽  
Indrayani Indrayani
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Production Costs ◽  
Production Data ◽  
Selling Price ◽  
Production Volume ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
A Company

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.

scholarly journals ANALISA BREAK EVENT POINT (BEP) TERHADAP LABA PERUSAHAAN

2014 ◽  
Vol 4 (1) ◽  
Author(s):  
Muhammad Yusuf
Keyword(s):  
Production Rate ◽  
Selling Price ◽  
Know How ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
Operating Company

Break event point or the break-even point can be defined as a situation where the operating company does not make a profit and not a loss. The goal is to provide the knowledge to increase knowledge about the break event point (the point of principal) and its relationship with the company profit and to know how the results of the. Analysis break event point is very important for the leadership of the company to determine the production rate how much the cost will be equal to the amount of sales or in other words to determine the break event point we will determine the relationship between sales, production, selling price, cost, loss or profit, making it easier for leaders to take discretion.DOI: 10.15408/ess.v4i1.1955 

scholarly journals ANALISIS TITIK IMPAS VOLUME PRODUKSI PRODUK BATAKO DI RIBAS BATAKO KABUPATEN KUPANG

2020 ◽  
Vol 12 (2) ◽  
Author(s):  
Bastianus Jawa ◽  
Paulina Y Amtiran ◽  
Wehelmina M Ndoen
Keyword(s):  
Data Analysis ◽  
Production Costs ◽  
Primary Data ◽  
Production Data ◽  
Selling Price ◽  
Production Volume ◽  
Profit Rate ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Break Even Point

 This research was conducted at the Batako Ribas Batako in Kupang Regency. The purpose of this study was to determine the break-even point of production volume in a unit of brick products. The data used in this study are primary data which are production data for 2015-2019. The method used in this research is quantitative descriptive. The data analysis technique used in this study in this study is the break-even analysis. The results of this study are that brak-even analysis is still  affective in increasing production volume because of the results of research and discussion found that increasing production volume can also increase  revenue and  profits for the company.  The conclusion of this study is the Break-Even Point shown that the highest of batako products is in 2017, because in that year the production costs incurred were lower than the last two years. While the hignest profit rate is occurred in 2018 because the volume of the production is increased and the selling price is also increased.   Keywords: Analysis, Profit, Production, Break Even Point, Production Volume

Contractual Relationships among Artists, Record Labels, and Artist Management Companies in Japan

2020 ◽  
Author(s):  
Kazuhiro Ando
Keyword(s):  
Music Industry ◽  
Music Business ◽  
Know How ◽  
Contractual Relationships ◽  
The World ◽  
Employee Relationship ◽  
International Audience ◽  
Music Market ◽  
Japanese Music ◽  
The Relationship

Although Japan is the second largest music market in the world, the structure and practices of the music industry are little understood internationally. People overseas need to know how the music business works in Japan so that they can conduct business comfortably. The Japanese music industry has unique features in some respects. First, Japanese record labels remain heavily dependent on traditional physically packaged music although its profitability is much lower than that of digital distribution. Second, full-scale competition in the music copyright management business has just begun. While JASRAC monopolized this market for more than sixty years, the new entrant, NexTone has gradually increased the market share thanks to the frustration experienced by many music publishers and songwriters in their dealings with JASRAC. Third, the relationship between artists and artist management companies is more like an employer-employee relationship than a client-agent relationship. Artist management companies are fully invested in discovering, nurturing, and marketing young artists just the way big businesses handle their recruits. This chapter illuminates practices of the Japanese music industry for an international audience.

Marginal assessment of the cost and benefits of aphasia treatment: Evidence from community-based telerehabilitation treatment for aphasia

2021 ◽  
pp. 1357633X2098277
Author(s):  
Molly Jacobs ◽  
Patrick M Briley ◽  
Heather Harris Wright ◽  
Charles Ellis
Keyword(s):  
Cost Effectiveness ◽  
Economies Of Scale ◽  
Reference Group ◽  
Unit Cost ◽  
Community Based ◽  
Face To Face ◽  
Conduction Aphasia ◽  
Aphasia Treatment ◽  
The Cost ◽  
The Relationship

Introduction Few studies have reported information related to the cost-effectiveness of traditional face-to-face treatments for aphasia. The emergence and demand for telepractice approaches to aphasia treatment has resulted in an urgent need to understand the costs and cost-benefits of this approach. Methods Eighteen stroke survivors with aphasia completed community-based aphasia telerehabilitation treatment, utilizing the Language-Oriented Treatment (LOT) delivered via Webex videoconferencing program. Marginal benefits to treatment were calculated as the change in Western Aphasia Battery-Revised (WAB-R) score pre- and post-treatment and marginal cost of treatment was calculated as the relationship between change in WAB-R aphasia quotient (AQ) and the average cost per treatment. Controlling for demographic variables, Bayesian estimation evaluated the primary contributors to WAB-R change and assessed cost-effectiveness of treatment by aphasia type. Results Thirteen out of 18 participants experienced significant improvement in WAB-R AQ following telerehabilitation delivered therapy. Compared to anomic aphasia (reference group), those with conduction aphasia had relatively similar levels of improvement whereas those with Broca’s aphasia had smaller improvement. Those with global aphasia had the largest improvement. Each one-point of improvement cost between US$89 and US$864 for those who improved (mean = US$200) depending on aphasia type/severity. Discussion Individuals with severe aphasia may have the greatest gains per unit cost from treatment. Both improvement magnitude and the cost per unit of improvement were driven by aphasia type, severity and race. Economies of scale to aphasia treatment–cost may be minimized by treating a variety of types of aphasia at various levels of severity.

scholarly journals Portrait of the artist as a philosopher

2021 ◽  
pp. 105971232199468
Author(s):  
Jeannette Pols
Keyword(s):  
Know How ◽  
The Past ◽  
Aesthetic Practice ◽  
The Creation ◽  
The Aesthetic ◽  
The Relationship

The response asks about the relationship between artist and audience in the RAAAF artworks. Is the artist an Autonomous Innovator who breaches the ties with the past and the environment? Or is the aesthetic practice located in the creation of relationships around these objects, hence expanding the artwork by using know-how, experiences and enthusiasm of the audience/users?

scholarly journals Mind the gap: A tale of two curriculum fallacies

2021 ◽  
pp. 1-13
Author(s):  
Kathleen Graves
Keyword(s):  
Curriculum And Instruction ◽  
Teacher Educator ◽  
Professional Life ◽  
Curriculum Developer ◽  
Know How ◽  
The Us ◽  
Big Picture ◽  
Curricular Structure ◽  
The Relationship

Throughout my professional life, I have been interested in the relationship between teachers and curriculum. As someone who has taught languages, educated teachers, and developed curriculum and materials, I have been puzzled by the separation of curriculum and teaching. In the US, this separation is encapsulated in the phrase ‘curriculum and instruction’, where they are seen as separate domains of research and responsibility (Doyle, 1992; Kaplan & Owings, 2015). Indeed, as a teacher educator, I would often hear the refrain from teachers, ‘I know how to plan a good lesson, but I'm not sure what the big picture is. How do the lessons fit together as a whole?’ I interpreted this to mean that they did not have a sense of the overall curricular structure and aims for their students’ learning. As a materials and curriculum developer, I saw my responsibility as providing a map for teachers that would show how the parts added up to a sensible whole.

scholarly journals A Student’s Guide to the Classification and Operationalization of Variables in the Conceptualization and Design of a Clinical Study: Part 1

2021 ◽  
Vol 43 (2) ◽  
pp. 177-179 ◽  
Author(s):  
Chittaranjan Andrade
Keyword(s):  
Clinical Study ◽  
Significant Relationship ◽  
Research Experience ◽  
Process Variables ◽  
Know How ◽  
Independent Variables ◽  
Cause And Effect ◽  
Confounding Variables ◽  
Dependent Variables ◽  
The Relationship

Students without prior research experience may not know how to conceptualize and design a study. This article explains how an understanding of the classification and operationalization of variables is the key to the process. Variables describe aspects of the sample that is under study; they are so called because they vary in value from subject to subject in the sample. Variables may be independent or dependent. Independent variables influence the value of other variables; dependent variables are influenced in value by other variables. A hypothesis states an expected relationship between variables. A significant relationship between an independent and dependent variable does not prove cause and effect; the relationship may partly or wholly be explained by one or more confounding variables. Variables need to be operationalized; that is, defined in a way that permits their accurate measurement. These and other concepts are explained with the help of clinically relevant examples.

scholarly journals Effect of Flotation Time and Collector Dosage on Estonian Phosphorite Beneficiation

Minerals ◽  
2021 ◽  
Vol 11 (2) ◽  
pp. 114
Author(s):  
Kadriann Tamm ◽  
Zeinab Arab Zadeh ◽  
Rein Kuusik ◽  
Juha Kallas ◽  
Jason Yang ◽  
...  
Keyword(s):  
Phosphate Rock ◽  
Froth Flotation ◽  
Fine Fraction ◽  
The European Union ◽  
High Recovery ◽  
Know How ◽  
Cellular Processes ◽  
Reliable Source ◽  
Living Organisms ◽  
The Relationship

Phosphorus is an essential and non-substitutable element for the cellular processes of all living organisms. The main source of phosphorus in the biosphere is phosphate rock. With more than 700 Mt phosphate rock, Estonia holds the largest sedimentary phosphate rock deposits in the European Union. Estonian phosphate rock is particularly outstanding due to its remarkably low content of hazardous heavy metals such as Cadmium (<5 ppm) and trace elements of Uranium (<50 ppm). It is also a reliable source of valuable elements such as rear earth elements (REEs). The aim of this study was to investigate the distribution of the main minerals (apatite and quartz) between slimes, tailings, and concentrates that formed at the froth flotation of Estonian phosphate rock with the up-to-date level of know-how and techniques. Subsequently, the relationship between the obtained grades and recovery levels in concentrates was determined based on the collector dosage and flotation duration. It was observed that the fine fraction of the tailings contains 17.9–33.49 wt% P2O5 that can be added to the final product. Moreover, it was found that, with the lower dosage of the collector, the extended flotation time does not influence the phosphate grade and a high amount of quartz remains in the concentrates. It was also shown that, by raising the collector dosage and setting the flotation time, an adequate grade (>32 wt% P2O5) and recovery (up to 98%) can be gained. The results showed that Estonian phosphate rock can be beneficiated to produce a high-quality concentrate at high recovery levels by modifying the main flotation parameters depending on the properties of the ore.

scholarly journals The Quality Of Leader/Employee Relationship

2006 ◽  
Vol 4 (2) ◽  
Author(s):  
F. J. Carstens ◽  
Neil Barnes
Keyword(s):  
South Africa ◽  
Decision Making ◽  
Business Performance ◽  
Business Leaders ◽  
Research Approach ◽  
Sufficient Condition ◽  
Employee Relationship ◽  
The Relationship

This study set out to investigate what role the quality of the relationship between business leaders and their employees played in the performance of their business. The study compared the business performance of forty-five area managers in one of the major listed banks in South Africa with their specific leader/employee relationship profiles. The research approach was quantitative and of a correlational nature. The results indicate that although certain elements within the relationship between business leaders and employees indeed have an influence on business performance this alone was not a sufficient condition. The study suggested that the dimensions relating to vision, trust, accountability and decision- making have the strongest influence on business performance. Further research in this area is suggested.

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