scholarly journals Peranan Anggaran Biaya Proyek Sebagai Alat Pengendalian Biaya dalam Usaha mencapai target laba Perusahaan

2018 ◽  
Vol 5 (1) ◽  
pp. 39-44
Author(s):  
Fransiska . ◽  
Arief Fahmi
Keyword(s):  
Raw Materials ◽  
Infrastructure Development ◽  
Private Companies ◽  
Planning And Control ◽  
Maximum Value ◽  
The Difference ◽  
And Control ◽  
Construction Services ◽  
Project Company

Increasingly rapid economic development resulted in many new companies springing up and creating a tight business competition. To be able to maintain business continuity, companies must be able to make a careful planning and control of the costs. Planning and control can be realized with the budget as a mean of control. Controlling costs by the company are intended to enable companies to minimize costs. At minimal costs the company will be able to achieve the profit target by more optimal as primary destinations in general. In connection to this, the purpose of this study was to determine the costs of the company budget preparation, budget realization costs and revenues, as well as the role of the budget as a mean of control in achieving its profit target. The research was conducted at PT ABC located in Bogor. PT ABC is one of the private companies engaged in construction services focusing on building the types of housing. This kind of development focus includes the construction of a building without infrastructure development. The study of PT ABC shows that the preparation of the company's budget is based on field survey and accompanying informations on the revenue budget and previous projects. In the implementation of the work there was an increase in the actual cost, thus resulting difference in the budget and actual costs. The occurrence of this difference will reduce the company’s profits. Overall budgets have created optimal control of the realization of the costs incurred. Budget serves as guidelines and benchmarks maximum value in any cost incurred by the company. However, in the implementation of the work there are still some shortcomings, resulting cost difference persists. This difference occurs because lack of oversight of the usage of raw materials. Companies must be able to improve control over the using of raw materials to be better coordinated. Increased control is evidenced by the increase in its profit target achievement on the next project. In the subsequent project, company managed to improve the performance of surveillance so that the difference in costs declined and its optimal profit target can be achieved.

scholarly journals Peran Kepuasan Wajib pajak Sebagai Pemediasi Atas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak

2018 ◽  
Vol 5 (1) ◽  
pp. 24-38
Author(s):  
Samsul Bahri ◽  
Syahril Djaddang ◽  
Tri Widyastuti
Keyword(s):  
Raw Materials ◽  
Infrastructure Development ◽  
Private Companies ◽  
Planning And Control ◽  
Maximum Value ◽  
The Difference ◽  
And Control ◽  
Construction Services ◽  
Project Company

Increasingly rapid economic development resulted in many new companies springing up and creating a tight business competition. To be able to maintain business continuity, companies must be able to make a careful planning and control of the costs. Planning and control can be realized with the budget as a mean of control. Controlling costs by the company are intended to enable companies to minimize costs. At minimal costs the company will be able to achieve the profit target by more optimal as primary destinations in general. In connection to this, the purpose of this study was to determine the costs of the company budget preparation, budget realization costs and revenues, as well as the role of the budget as a mean of control in achieving its profit target. The research was conducted at PT ABC located in Bogor. PT ABC is one of the private companies engaged in construction services focusing on building the types of housing. This kind of development focus includes the construction of a building without infrastructure development. The study of PT ABC shows that the preparation of the company's budget is based on field survey and accompanying informations on the revenue budget and previous projects. In the implementation of the work there was an increase in the actual cost, thus resulting difference in the budget and actual costs. The occurrence of this difference will reduce the company’s profits. Overall budgets have created optimal control of the realization of the costs incurred. Budget serves as guidelines and benchmarks maximum value in any cost incurred by the company. However, in the implementation of the work there are still some shortcomings, resulting cost difference persists. This difference occurs because lack of oversight of the usage of raw materials. Companies must be able to improve control over the using of raw materials to be better coordinated. Increased control is evidenced by the increase in its profit target achievement on the next project. In the subsequent project, company managed to improve the performance of surveillance so that the difference in costs declined and its optimal profit target can be achieved.

scholarly journals Perencanaan dan Pengendalian Persediaan Bahan Baku serta Komponen Mbox di PT. X

2019 ◽  
Vol 23 (2) ◽  
pp. 177-185
Author(s):  
Alif Nurul Hidayah
Keyword(s):  
Raw Materials ◽  
Raw Material ◽  
Lot Size ◽  
Inventory Cost ◽  
Planning And Control ◽  
Calculation Results ◽  
Total Inventory ◽  
The Difference ◽  
And Control ◽  
Material Ordering

The development of the industrial now increasingly rapid because the companies compete each other to be excellent in their fields. Companies can survive in the midst of competition if the company is able to increase efficiency. One of the way is to control inventory. This research was conducted to make the planning and control of the optimal needs of raw material and component at PT. X by applying the Wagner Within Algorithm method to achieve the Mbox production target. Types of raw materials and component in forming one Mbox product unit consist 18 types of component and 6 types of raw materials. Data processing will be done by setting the Mbox request every period. After that, inventory control costs are calculated using the 3 step Wagner Within Algorithm method. From the calculation results obtained by order lot size which results in a total inventory cost of Rp. 54.109.030. with component production every period must be fulfilled and raw material ordering is done at the beginning of the period to meet the production needs to entire period. Except for 1,5 mm steel plate order, which are ordered 6 times. The difference is due the calculation results from the Wagner Within Algorithm method which requires bookings made at certain periods.

scholarly journals Production Planning and Control System with Just in Time and Lean Production: A Review

2021 ◽  
Vol 6 (2) ◽  
pp. 019-027
Author(s):  
Afriansyah Afriansyah ◽  
Amrifan Saladin Mohruni
Keyword(s):  
Production Planning ◽  
Production Control ◽  
Lean Production ◽  
Production Method ◽  
Just In Time ◽  
Production Planning And Control ◽  
Planning And Control ◽  
The Difference ◽  
And Control ◽  
Structure Properties

Manufacturing can be defined as applying physical and/or chemical processes to modify the structure, properties, and appearance of a given starting material to produce parts or products. Manufacturing often entails combining multiple elements for the creation of assembled products. This study aimed to establish a general understanding of development production planning and control and typical products such as just in time and lean production. Method of this study through literature review. This study described activities related to production planning and production control, the difference between lean production and traditional production (push system), and the structure of lean production as known as Toyota system manufacturing.

DECREASED PROSTACYCLIN-LIKE ACTIVITY IN HENOCH-SCHONBEIN PURPURA

1987 ◽  
Author(s):  
J J F Belch ◽  
S Turi ◽  
M MacLaren ◽  
T J Beattie ◽  
C D Forbes
Keyword(s):  
Platelet Rich Plasma ◽  
Skin Lesions ◽  
Endothelial Damage ◽  
Common Type ◽  
Intestinal Involvement ◽  
Childhood Vasculitis ◽  
The Difference ◽  
Umbilical Arteries ◽  
And Control

Henoch-Schoniein purpura (HSP) is the most common type of childhood vasculitis. The skin lesions are the most obvious sign but visceral involvement carries a more serious prognosis. Increasing amounts of data are available regarding the possible role of prostacyclin (PGI2) in the pathogenesis of other vasculo-pathies, but no-one has previously investigated HSP. 17 HSP patients (mean age (SD) 5.7 (2.5) years) and 17 matched controls were studied. The ability of plasma (patient and control) to support PGI2 -like activity was tested. Human umbilical arteries were chopped into rings and incubated in buffer at 37° C. Aliquots of the supernatant were added to platelet rich plasma (PRP) and platelet aggregation measured (Malin's aggregometer). Repeated washings of the rings then depleted PGI. production. The rings were then incubated with test platelet poor plasma (PPP) at 37° C. PGI2 like activity was assessed as before and the results expressed as a percentage of the aggregation obtained by the same exhausted ring before addition of PPP. The results show that the ability of test PPP to support PGI2 like activity was reduced in 13/17 HSP patients. The difference between patients (21.3 (SD 20.5%) and controls (57.2 (SD 12.2%) was significant (p<0.001). Patients with renal and gastro-intestinal involvement (7.5 (SD 18.1%) were significantly different from those patients with only skin involvement (32.3 (SD 23.5%) (p<0.01). Plasma from six patients in which PGI^like activity was undetectable using the above method were further studied to detect PGI2 -inhibitory activity. Unexhausted umbilical rings were incubated at 37°C for 5mins. The baseline PGI2 like activity of the supernatant was compared with that produced after 5mins. incubation with test PPP (o patients, 6 controls). Less like activity was produced by the unexhausted rings when incubated with PPP from the HSP patients than with either control buffer or control PPP (both p<0.01). It seems likely that these abnormalities, having been demonstrated in yet another vasculitic syndrome, are secondary to endothelial damage. The disturbances, however, may well be of importance in extending the primary microvascular insult

scholarly journals Resettlement, Populism and the Multiple Dimensions of Solidarity: Lessons from US and Canada

2020 ◽  
Vol 22 (1) ◽  
pp. 114-138
Author(s):  
Davide Strazzari
Keyword(s):  
Civil Society ◽  
State Planning ◽  
National Interests ◽  
International Dimension ◽  
Planning And Control ◽  
Long Run ◽  
Multiple Dimensions ◽  
And Control

Abstract Resettlement is the selection and transfer of refugees from a State in which they have sought protection to a third State which has agreed, voluntarily, to admit them. Since resettlement is subject to State planning and control, it is usually immune from current populist narratives that depicts immigration as contrary to national interests. By looking at the experience of both US and Canada, the paper argues that this is not always the case. Resettlement involves not only an international dimension of solidarity, but also an intra-national one which, in turn, is both vertical and horizontal. The former refers to the role of the subnational units with regard to the selection and the distribution of refugees crossover the country, while the latter relates to the involvement of civil society in some elements of their identification or reception. A lack of coordination among these multiple dimensions of solidarity may result in local resistances that in the long run can influence the enforcement of national resettlement policy.

scholarly journals FOREIGN CONTROL PRACTICE AND PROBLEMS OF ITS IMPLEMENTATION AT NATIONAL ENTERPRISES

2021 ◽  
pp. 19-27
Author(s):  
Volodimir Mishchenko ◽  
Sergey Mekhovych ◽  
Irina Gorobets
Keyword(s):  
Information Support ◽  
Planning System ◽  
Control Practice ◽  
Controlling System ◽  
Innovative Tool ◽  
The Difference ◽  
Foreign Control ◽  
And Control ◽  
Role Of Information

The article describes the essence of controlling and its necessity in modern conditions. The difference between it and control is shown. The coordinating tasks of the controller are highlighted. The system of controlling operational planning on the example of foreign concerns is considered. Business planning and implementation of the controlling system are described. The role of information support of the planning system is emphasized. Reflective factors of restraint of controlling introduction at the enterprises of food branch are reflected. Examples of effective application of this innovative tool at separate national enterprises are given. The starting possible ways of introduction of controlling at the confectionery enterprises are defined.

scholarly journals Natural Resource Economy and Territorial Organization of the Economy of the Arctic and the North of Russia

2020 ◽  
Vol 12 (5) ◽  
pp. 53-68
Author(s):  
V. N. Lazhentsev
Keyword(s):  
Raw Materials ◽  
The Arctic ◽  
Infrastructure Development ◽  
Natural Factor ◽  
The North ◽  
World Markets ◽  
Territorial Organization ◽  
Northern Territories ◽  
Resource Economy

The article shows that the modernization of existing and the creation of new industries in the developed territories, their infrastructure development is a priority in the development of the productive forces of the North, including the Arctic. Optimism about the Arctic vector of development, according to the author, should be moderate. The main directions of modernization of the existing economic systems are considered. These areas are associated with the forms of placement of production and settlement of the population in the form of territorial and economic complexes, geographically and economically remote industrial centers and the periphery of the predominantly rural type. Attention is focused on the rise of the role of the natural factor in the socio-economic development of the Arctic and Northern territories and the need for interregional integration in solving the problems of environmental protection. The solution of the problems of the Arctic and the North is connected with the improvement of relations in the system of economic federalism. The main point here is the coordination of public, state and corporate interests for the sake of improving the standard of living of the rooted population, providing the national and world markets with raw materials.

scholarly journals An evaluation of the role of engineering and infrastructure in national development

2021 ◽  
Vol 12 (3) ◽  
pp. 602-611
Author(s):  
Agha Kalu Agwu ◽  
Anikwe Nnaemeka J ◽  
Ogbonna Ndubuisi J
Keyword(s):  
Developing Economies ◽  
National Development ◽  
Secondary Source ◽  
Infrastructure Development ◽  
Infrastructural Development ◽  
The Government ◽  
Developed Nations ◽  
Construction Services ◽  
Made In

The clamour for engineering and infrastructure in national development in all spheres of development is more in the developed nations but the responsibility is no less for the developing economies/nations. A lot of effort has been made in sustaining engineering and infrastructural development in Nigeria; still there are more deficiencies in the formalization. Therefore this paper contributes to effort of formalizing the role it play in the national development. The sources of data were mainly on secondary source which rely on much of literature review and the analysis was analytical. The finding reveals the role of engineering and infrastructure in national development and its sustainability. It also state that institution should be established to set a clear plans and rule for service provision, regulate and monitor service quality, coordinate engineering and infrastructural project efficiently and equitably in maintenance of the existing infrastructure. The paper concludes that the government is encouraged to show more commitment to engineering and infrastructure development than ever. It also states that good quality engineering and infrastructure is necessary to avoid bottlenecks and services disruption and to support a range of importance activities in the economy. It was recommended that government should ensure that the standard and policies relating to infrastructural development are addressed and handled holistically. And that effective evaluation of contracts, consulting and construction services of the required professionals should be put in place for proper implementation.

scholarly journals Integrasi Linear Regression dan Aggregate Planning untuk Perencanaan dan Pengendalian Produksi Leaf Spring Hino OW 190/200 di Industri Komponen Otomotif

2021 ◽  
Vol 13 (2) ◽  
pp. 245
Author(s):  
Deni Ahmad Taufik ◽  
Indra Setiawan ◽  
Muhammad Wahid ◽  
Abdul Rochim ◽  
Muhammad Tosin
Keyword(s):  
Linear Regression ◽  
Production Planning ◽  
Raw Materials ◽  
Raw Material ◽  
Leaf Spring ◽  
Linear Regression Method ◽  
Planning And Control ◽  
Automotive Assembly ◽  
And Control ◽  
Material Requirements

Production planning and control in a manufacturing company involves all production activities from raw material requirements to finished products. The Jakarta Automotive Components Industry is engaged in manufacturing which produces leaf spring products that are sent to several regular customers, namely the Automotive Assembly Industry. Leaf spring Hino OW 190/200 is the type of spring ordered and shipped to PT. HMMI. Based on data for the January-December 2019 period, the demand for Hino OW 190/200 leaf spring has fluctuated quite significantly. The purpose of this study was to plan and control the production process of Leaf Spring Hino OW 190/200. Forecasting for the next 12 periods is based on demand plots from the previous 12 periods, calculating the Aggregate production plan, determining the Master Production Schedule (MPS), calculating raw material requirements using the Hybrid and Lot for Lot methods. The results showed that to support the smooth production, it can be seen that the production planning for forecasting calculations using the Linear Regression method generates a model Y=319,575+3,723X. Calculation of the need for main raw materials and components in 2020 uses the Hybrid and Lot for Lot method, which is 256,182.88 kg, much smaller than the company's calculations based on 2019 data, namely 259,827.40 kg.

scholarly journals The Role of Volume, Conductivity, Scatter Changes of Neutrophils and Monocytes in Diagnosis of Megaloblastic Anemia

2020 ◽  
Vol 7 (12) ◽  
pp. A563-569
Author(s):  
Deepa Sowkur Anandarama Adiga ◽  
Debarshi Saha ◽  
Karthick R G ◽  
Vishnu Priya M ◽  
Purnima S Rao ◽  
...  
Keyword(s):  
Vitamin B12 ◽  
Megaloblastic Anemia ◽  
Serum Vitamin ◽  
Volume Conductivity ◽  
Degree Of Certainty ◽  
Normochromic Anemia ◽  
The Mean ◽  
The Difference ◽  
And Control

Background: Megaloblastic anemias are macrocytic normochromic anemia with mean corpuscular volume (MCV) of 100 fl-140 fl and caused by deficiency of either cobalamin (vitamin B12) or folate. However, increased MCV is not specific for megaloblastic anemia, nor is Vitamin B12 assay by chemiluminescence. We undertook this study to evaluate the possible role of Volume, Conductivity and Scatter (VCS) of WBCs derived from standard hematology analyzer to indicate megaloblastic anemia. Methods: We performed a case control study comparing data of 60 patients with low serum vitamin B12 or folate levels with 60 healthy volunteers. Comparison of the volume, conductivity and scatter parameters for neutrophils and monocytes of cases and control were done. Result: The mean neutrophil volume of cases (158.37±18.13fl) was significantly higher (p= 0.0001) compared to controls (141.26±4.22fl). Similarly, mean monocyte volume of cases (183.34±16.90fl) was significantly (p=0.0001) higher compared to controls (166.55±8.66fl). The difference in the mean conductivity of both neutrophils and monocytes between cases and controls were insignificant (p=0.43). Conclusion: Our study suggests analysis of VCS parameters for neutrophils and monocytes was a simple and objective method that substantiates the existence of subclinical deficiency of vitamin B 12 and folate with fair degree of certainty.

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