scholarly journals Analisis Pendapatan Dan Biaya Kaitannya Dengan Penyajian Laba Kotor PT. Jatropha Oil Indonesia

2020 ◽  
Vol 4 (1) ◽  
pp. 024-034
Author(s):  
Siti Ita Rosita ◽  
Ribut Yudi S
Keyword(s):  
Production Costs ◽  
Operating Costs ◽  
Jatropha Oil ◽  
Production Department ◽  
Operating Profit ◽  
Manufacturing Company ◽  
The Creation ◽  
Company Analysis

Revenues generally classified as one that resourced from company’s normal activities and one that is not. Revenues resulted from normal activities usually obtained from goods or services selling relating to company’s main activities. Expenses are deducting factors of revenues to obtain profits and/or loss. Expenses arised form company’s activities are consisted of production costs, business costs and other costs. Gross profits is more actually operative in character when compared to operating profit, Even though gross profit is often perceived to normally depicting company’s normal activities, not all costs reflected in operating costs are directly related to the creation of revenues. The research is to analyse revenues and expenses recognition in a manufacturing company. Analysis is conducted to investigate whether or not the recognition of expenses and revenues run by the company is accountable to compile gross profit and then be used to evaluate the production department performance. The result shows that the company has properly recognised the revenues obtained, but not in the expenses part. This is due to the improper method used.

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 ECONOMIC ANALYSIS OF DIFFERENT IRRIGATION DEPTHS IN FORAGE SORGHUM CROPS

2020 ◽  
Vol 19 ◽  
pp. 12
Author(s):  
PAULO GLEISSON RODRIGUES DE SOUSA ◽  
THALES VINÍCIUS DE ARAÚJO VIANA ◽  
CLAYTON MOURA DE CARVALHO ◽  
JOSÉ DE PAULA FIRMIANO DE SOUSA ◽  
KILMER COELHO CAMPOS ◽  
...  
Keyword(s):  
Operating Cost ◽  
Daily Basis ◽  
Production Costs ◽  
Operating Profit ◽  
Federal Institute ◽  
Positive Indicators ◽  
Silage Production ◽  
Break Even Point ◽  
Education Science ◽  
Different Levels

The objective of this work was to evaluate the production costs and profitability indexes of sorghum crop for silage production under different irrigation depths. The work was conducted at the Federal Institute of Education, Science and Technology of Ceará (IFCE) – Umirim Campus, from September to December 2016. The treatments were arranged in 5 x 5 split plots with 5 replications. Irrigations were performed on a daily basis, and the applied depths were calculated based on crop evapotranspiration (ETc). The primary treatments were 50, 75, 100, 125 and 150% of ETc, associated with different levels of carnauba bagana mulch (0.00, 2.50, 3.75, 5.00, and 6.25 cm). Effective Operating Cost (EOC), Total Operating Cost (TOC), Gross Revenue (GR), Operating Profit (OP), Profitability Index (PI) and Break-Even Price (BEP) were estimated. According to the indicators analyzed, it was found that this is a promising crop within the different agricultural production schools, with favorable rates for the producer. The variety evaluated presents high resistance as to the water limitation factor, showing positive indicators such as break-even point below the average prices practiced in the region.

scholarly journals ECONOMIC ANALYSIS OF DIFFERENT IRRIGATION DEPTHS IN FORAGE SORGHUM CROPS

2020 ◽  
Vol 19 ◽  
pp. 12
Author(s):  
PAULO GLEISSON RODRIGUES DE SOUSA ◽  
THALES VINÍCIUS DE ARAÚJO VIANA ◽  
CLAYTON MOURA DE CARVALHO ◽  
JOSÉ DE PAULA FIRMIANO DE SOUSA ◽  
KILMER COELHO CAMPOS ◽  
...  
Keyword(s):  
Operating Cost ◽  
Daily Basis ◽  
Production Costs ◽  
Operating Profit ◽  
Federal Institute ◽  
Positive Indicators ◽  
Silage Production ◽  
Break Even Point ◽  
Education Science ◽  
Different Levels

The objective of this work was to evaluate the production costs and profitability indexes of sorghum crop for silage production under different irrigation depths. The work was conducted at the Federal Institute of Education, Science and Technology of Ceará (IFCE) – Umirim Campus, from September to December 2016. The treatments were arranged in 5 x 5 split plots with 5 replications. Irrigations were performed on a daily basis, and the applied depths were calculated based on crop evapotranspiration (ETc). The primary treatments were 50, 75, 100, 125 and 150% of ETc, associated with different levels of carnauba bagana mulch (0.00, 2.50, 3.75, 5.00, and 6.25 cm). Effective Operating Cost (EOC), Total Operating Cost (TOC), Gross Revenue (GR), Operating Profit (OP), Profitability Index (PI) and Break-Even Price (BEP) were estimated. According to the indicators analyzed, it was found that this is a promising crop within the different agricultural production schools, with favorable rates for the producer. The variety evaluated presents high resistance as to the water limitation factor, showing positive indicators such as break-even point below the average prices practiced in the region.

scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 731-740
Author(s):  
Ester Meafrida Wati Pasaribu ◽  
Nanu Hasanuh
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Operating Costs ◽  
Net Income ◽  
Analysis Method ◽  
Operational Costs

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

scholarly journals ECONOMIC AND OPERATIONAL ANALYSIS OF MECHANIZED FOREST IMPLEMENTATION

2020 ◽  
Vol 44 ◽  
Author(s):  
Nilton Cesar Fiedler ◽  
Alexandre Arantes de Campos ◽  
Marcos Vinicius Winckler Caldeira ◽  
Julião Soares de Souza Lima ◽  
Antônio Henrique Cordeiro Ramalho ◽  
...  
Keyword(s):  
Operating Cost ◽  
High Energy ◽  
Northern Region ◽  
Production Costs ◽  
Operating Costs ◽  
Operating Cycle ◽  
Cycle Times ◽  
Waste Removal ◽  
The Cost ◽  
Efficiency And Productivity

ABSTRACT Mechanization in forestry implantation demands high energy, time, and high operational and production costs. Thus, studies related to the influence of variables on the efficiency of these activities are essential to reduce costs and optimize operations. The objective of this study was to evaluate the operational and cost performance of mechanized forest implantation operations in Eucalyptus sp. Data were collected from eucalyptus plantations located in the northern region of the state of Espírito Santo, Brazil. The analysis of operational performance determined the distribution of operating times, mechanical availability, degree of utilization, operational efficiency, and productivity of the machines. The cost analysis estimated the operating costs in forestry implantation activities. The forest planting operations were: waste removal, subsoiling, digging with fertilization, planting, chemical weeding, and covering fertilization. According to the results, planting (39.20%) and waste removal (15.99%) represented the longest operating cycle times, the shortest production times (51.48% and 53.64%), and finally the longest maintenance times (32.95% and 29%). Chemical weeding and subsoiling showed the lowest maintenance times (4.64% and 3.47%). The cover fertilization was the operation that presented the highest productivity (2.99 ha he-1), and the removal of residues had the lowest (0.97 ha he-1). The highest costs per effective hour (R$13.57 he-1) and lowest production costs (R$81.59 ha-1) occurred at planting. Subsoiling had the highest production cost (R$112.80 ha-1). The lowest operating cost was obtained in the fertilizing operation. Operating costs had the greatest weight in labor, fuel, and maintenance and repairs.

scholarly journals Relação energética e emissão de GEE do biodiesel de pinhão manso: análise sob uma perspectiva dinâmica

2015 ◽  
Vol 1 (2) ◽  
pp. 79-89
Author(s):  
Elivaldo Lozer Fracalossi Ribeiro ◽  
Henrique Leonardo Maranduba ◽  
Luziléa Brito Oliveira ◽  
José Adolfo De Almeida Neto ◽  
Francisco Bruno Souza Oliveira
Keyword(s):  
Energy Balance ◽  
Carbon Footprint ◽  
Castor Bean ◽  
Relevant Information ◽  
Jatropha Oil ◽  
Production Chain ◽  
Oil Supply ◽  
Search Results ◽  
Low Emission ◽  
The Creation

Considering the current conditions of fuel, the objective of this study was to evaluate the energy balance and Carbon Footprint of biodiesel from jatropha oil, considering the dynamism of the production chain. For this, after the creation of the dynamic outline, based on the linear idea, the system is divided into subsystems and the data were analyzed by means of Ecoinvent and PAS databases. Then, the activities of each subsystem were listed and had relevant information to obtain the search results. The results reinforce the potential of Jatropha biodiesel, illustrated by low emission compared to soy and castor bean biodiesel. As for the energy balance, Jatropha has a favorable relationship with respect to castor and rapeseed, with disadvantage compared to soybeans. Thus, the jatropha has shown interesting results compared with some alternative, and as it is an inevitable replacement, given the decline in oil supply, this oilseed prove increasingly promising.

scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Perusahaan Farmasi Di Indonesia Pada Kurun Waktu 2016 - 2018

2021 ◽  
Vol 1 (2) ◽  
pp. 39-49
Author(s):  
Anshori Budiono ◽  
Nofriandi Nofriandi ◽  
Tuti Herawati ◽  
Zaharuddin Zaharuddin ◽  
Supriyadi Supriyadi
Keyword(s):  
Consumer Goods ◽  
Pearson Correlation ◽  
Least Square ◽  
Production Costs ◽  
Operating Costs ◽  
Pharmaceutical Companies ◽  
Selling Price ◽  
Net Income ◽  
Linearity Test ◽  
The Relationship

Consumer goods have direct demand characteristics, meaning that consumers are the determinants of purchasing consumer goods. On the other hand, the pricing of consumer goods is determined by retailers, not by producers. Under these conditions, the production and operational costs for producing goods must be as small as possible so that the retailer's selling price to the public can be accepted by consumers.The purpose of this study is to see the effect of increasing production costs and operating costs of pharmaceutical companies in Indonesia in the period 2016 to 2018. The research method is carried out by processing quarterly data on production costs, operating costs, and net income of two pharmaceutical companies in Indonesia during that period. The linearity test of the relationship was carried out by Spearman, Kendall, and Pearson correlation analysis. Meanwhile, to get the relationship, multiple regression was carried out using the Ordinary Least Square and Weighted Least Square methods From the data analysis, using the OLS method, the coefficient values ??of the increase in production costs and operating costs are 0.393 and 0.002. Meanwhile, the WLS method obtained the coefficient values ??of 0.382 and 0.010. This study concludes that there is a potential for increasing profits which is dominated by production factors. In this case, there is the potential to increase the company's profit by increasing production capacity.

scholarly journals Analisis Penilaian Tingkat Kesehatan Bank dengan Metode RGEC Pada PT Bank BRI Syariah (Persero) 2013-2018

2020 ◽  
Vol 6 (3) ◽  
pp. 709
Author(s):  
Hadi Samanto ◽  
Nurul Hidayah
Keyword(s):  
Financial Statements ◽  
Public Trust ◽  
Risk Profile ◽  
Operating Costs ◽  
Sampling Techniques ◽  
Operating Profit ◽  
Health Level ◽  
Saturated Sample ◽  
Public Banks ◽  
Corporate Governace

The purpose of this research is to determine the influence of the four aspects of RGEC on the assessment of the bank's health level at PT Bank Rakyat Indonesia Syariah. This research uses RGEC method consisting of risk profile, good corporate governace, earning and capital. The sampling techniques in this study used saturated sample methods. And the sample used in this study is the financial statements of PT. Bank BRI Syariah from 2013 to 2018. As one of the sharia public banks in Indonesia, BRI Syariah Tbk bank must maintain the bank's health level in the following years in order to maintain public trust, customers and stake holders towards BRI Syariah Tbk bank. There are several assessment indicators in certain years that fluctuate, this needs to be considered so that in the following years the indicator is maintained stability so as not to adversely affect performance. PT Bank BRI Syariah Tbk also needs to lower operating costs from rank 5 which is unhealthy to rank 1 very healthy in order to maintain the company's performance by increasing profit, especially operating profit. PT Bank BRI Syariah Tbk also needs to lower the percentage rate of Earnings (Rentability) from unhealthy, unhealthy, healthy enough to be a healthy or very healthy rating, with the aim of ordering PT. Bank BRI Syariah Tbk has a higher profit.

scholarly journals ECONOMIC ANALYSIS OF DIFFERENT IRRIGATION DEPTHS IN FORAGE SORGHUM CROPS

2020 ◽  
Vol 19 ◽  
pp. 12
Author(s):  
PAULO GLEISSON RODRIGUES DE SOUSA ◽  
THALES VINÍCIUS DE ARAÚJO VIANA ◽  
CLAYTON MOURA DE CARVALHO ◽  
JOSÉ DE PAULA FIRMIANO DE SOUSA ◽  
KILMER COELHO CAMPOS ◽  
...  
Keyword(s):  
Operating Cost ◽  
Daily Basis ◽  
Production Costs ◽  
Operating Profit ◽  
Federal Institute ◽  
Positive Indicators ◽  
Silage Production ◽  
Break Even Point ◽  
Education Science ◽  
Different Levels

The objective of this work was to evaluate the production costs and profitability indexes of sorghum crop for silage production under different irrigation depths. The work was conducted at the Federal Institute of Education, Science and Technology of Ceará (IFCE) – Umirim Campus, from September to December 2016. The treatments were arranged in 5 x 5 split plots with 5 replications. Irrigations were performed on a daily basis, and the applied depths were calculated based on crop evapotranspiration (ETc). The primary treatments were 50, 75, 100, 125 and 150% of ETc, associated with different levels of carnauba bagana mulch (0.00, 2.50, 3.75, 5.00, and 6.25 cm). Effective Operating Cost (EOC), Total Operating Cost (TOC), Gross Revenue (GR), Operating Profit (OP), Profitability Index (PI) and Break-Even Price (BEP) were estimated. According to the indicators analyzed, it was found that this is a promising crop within the different agricultural production schools, with favorable rates for the producer. The variety evaluated presents high resistance as to the water limitation factor, showing positive indicators such as break-even point below the average prices practiced in the region.

scholarly journals Analisis Cacat Produk Green Tyre dengan Pendekatan Seven Tools

2019 ◽  
Vol 5 (1) ◽  
pp. 1 ◽  
Author(s):  
Joko Hardono ◽  
Hendra Pratama ◽  
Andi Friyatna
Keyword(s):  
Human Factors ◽  
Production Costs ◽  
Consumer Confidence ◽  
Dominant Factor ◽  
Cooking Process ◽  
Manufacturing Company

Quality is one aspect that needs to be maintained in increasing consumer confidence and minimizing production costs. A motorcycle tire manufacturing company has a production defect of 5028 during February 2018. This study aims to reduce the number of defective products in the green tire cooking process in the curing area. The methods used in this study are seven tools, especially Pareto diagrams, and fishbone diagrams and analyzed the cause is 5W1H. Of the six types of green tire defects, under cure is the most dominant factor (40%) that causes disability. The improvement in Pneumatic Problems which the problem of under cure is human factors, machinery, and the method of being able to reduce defects by 48% from 891 pieces in February to 463 pieces in May. The decrease in defects in pneumatic problems affects the reduction in the number of defects in green tire products from 5206 pieces in February to 4699 pieces in May.

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