scholarly journals Analisis Biaya Produksi Dalam Meningkatkan Profitabilitas Perusahaan

2013 ◽  
Vol 1 (2) ◽  
pp. 159-168
Author(s):  
Lukman Hidayat ◽  
Suhandi Halim
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Management Decision ◽  
Efficient Production ◽  
Selling Price ◽  
Overtime Work ◽  
Management Decision Making ◽  
Materials Used ◽  
Regular Work

Production cost is important in determining selling price and as a basis for management decision making to decide whether products manufacturing will be continued or discontinued. In addition, production cost has influence on firm’s profitability level; the smaller production cost, it will be inversely in proportion to its profitability. The purpose of this study is to see how far the role of production cost affects profitability. By making some adjustments in production cost such as making efficiency, total number of the company’s profitability can be increased compared to production cost which is still high. The research done at PT Sakti Kandakawana, located in Bogor. The result shows that PT Sakti Kandakawana is still be able to improve profitability by making some corrections on productionn cost. The assumption is the same number of selling will get higher profitability if it’s used lower production cost. Due to ineffective cost decreases more and more, the company has fund by efficiency without affecting products quality.  Based on the evaluation, it shows that the production cost applied so far is still wasteful caused by raw materials used are expensive. In addition, it appears that cost for overtime work is not effective campare to cost for regular work. Thereby, when more efficient production cost is determined, the company’s profitability can be increased.   Keywords:Production Cost; Company’s Profitability

scholarly journals DINAMIKA PENGUSAHA INDUSTRI COR LOGAM DI MASA KRISIS

Populasi ◽  
2016 ◽  
Vol 10 (1) ◽  
Author(s):  
Susi Eja Yuarsi
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Local Population ◽  
Substantial Contribution ◽  
Selling Price ◽  
Economic Progress ◽  
Current Economic Crisis ◽  
Undesirable Consequence ◽  
Materials Used ◽  
High Production Cost

Initially, metalworking can be quite reliable because, besides its substantial contribution to the economic progress of the local population, it has also absorbed a very substantial proportion of labor force, both local and from other districts. From the onset of the current economic crisis, metalworking has experienced a tremendous decline. This has been mainly due to the high production cost, which can not be compensated by the low selling price. The undesirable consequence of this trend is that many entrepreneurs have been forced out of business, hence, stopped production. The few who have persisted in business must really strain themselves for the sake of business survival. Their effort is mainly to keep the production cost as low as possible. This can be achieved by reducing the quantity of raw materials used, closer and tighter monitoring of the production process, and changing the system of paying workers. Although these efforts have been applied, the limited number of orders that they receive has forced most of the entrepreneurs to suspend production. There is therefore, an urgent need to seek alternative solutions to this pressing problem.

Pots on mats: mat-impressed salt-extraction pottery at Chalcolithic Provadia-Solnitsata, Bulgaria

Antiquity ◽  
2021 ◽  
pp. 1-16
Author(s):  
Mila Andonova ◽  
Vassil Nikolov
Keyword(s):  
Material Culture ◽  
Large Scale ◽  
Raw Materials ◽  
Salt Production ◽  
Production And Consumption ◽  
Late Chalcolithic ◽  
South Eastern Europe ◽  
Materials Used ◽  
The Relationship

Evidence for both basket weaving and salt production is often elusive in the prehistoric archaeological record. An assemblage of Middle–Late Chalcolithic pottery from Provadia-Solnitsata in Bulgaria provides insight into these two different technologies and the relationship between them. The authors analyse sherds from vessels used in large-scale salt production, the bases of which bear the impression of woven mats. This analysis reveals the possible raw materials used in mat weaving at Provadia-Solnitsata and allows interpretation of the role of these mats in salt production at the site. The results illustrate how it is possible to see the ‘invisible’ material culture of prehistoric south-eastern Europe and its importance for production and consumption.

Economics of Farm Management

2018 ◽  
pp. 56-72
Keyword(s):  
Production Management ◽  
Farm Management ◽  
Management Decision ◽  
Entrepreneurial Spirit ◽  
Investment Opportunities ◽  
Management Decision Making ◽  
Working Together ◽  
Factors Of Production ◽  
Profit Maximisation

The concept of farm management can be defined as the organization of land, labour, capital, and management (decision-making and risk-taking) in operating a farm enterprise to meet the stated objectives including profit maximisation. Of the four fundamental factors of production, management stands out in its onerous role in organizing all the others in meeting the defined objectives of the enterprise. Onerous as the role of management as a factor of production is, it cannot work in isolation of the others. There is therefore a need to discuss farm management as a concept with due focus on the notion of entrepreneurial spirit and at the same time bring out the peculiar features of the factors of production in working together to maintain a going concern. It is against this background that this chapter discusses the concept of farm management. The specific objectives of the chapter include defining the meaning and scope of farm management, highlighting the resources available to the farm enterprise, highlighting the relevance of entrepreneurship behaviour and entrepreneurship spirit in growing an enterprise, and highlighting the importance of farm management. The methodology adopted is descriptive. It is argued in this chapter that present and prospective farm managers should essentially have entrepreneurial spirit with which to start, grow, and expand their enterprise in line with the objective of the enterprise in question. Searching out investment opportunities and effectively ploughing back profits on existing or new investments for expansion enterprise is one of the decisions of management.

scholarly journals Economics of Digital Ecosystems

2020 ◽  
Vol 6 (4) ◽  
pp. 124 ◽  
Author(s):  
Sergey Yevgenievich Barykin ◽  
Irina Vasilievna Kapustina ◽  
Tatiana Viktorovna Kirillova ◽  
Vladimir Konstantinovich Yadykin ◽  
Yevgenii Aleksandrovich Konnikov
Keyword(s):  
Dominant Role ◽  
Management Decision ◽  
Digital Ecosystems ◽  
Distinctive Features ◽  
Economic Agents ◽  
Digital Ecosystem ◽  
Management Decision Making ◽  
Hierarchical Communication ◽  
Definition Of

This paper examines a new approach to defining digital ecosystems. Within the digital economy of ecosystems, competition is eliminated, and organizations form unions and alliances in order to work together and cooperate to reach a set goal. This means a digital ecosystem can be viewed as a complex environment in which organizations without any hard ties operate. Digital ecosystems differ from traditional ecosystems in many ways. The business organization of the latter is based on management decision making by people. This paper presents theoretical foundations for developing digital ecosystems based on a literary review. Based on the logic of scientific search using the keywords “ecosystem” and “biological ecosystem”, the commonality of the properties of the digital ecosystem and the biological ecosystem is shown. The aim of the study is to identify common characteristics in biological, economic and digital ecosystems in order to substantiate the possibility of using the same approaches for research and modeling of such systems. A definition of a digital ecosystem is proposed by the authors which points out the main features of this kind of system and highlights the dominant role of modern digital technologies in the formation of the digital ecosystem. The paper looks at the distinctive features of digital ecosystems and characteristics similar to the characteristics of biological ecosystems, such as ecosystem participants, presence of limiting impacts, lack of vertical hierarchical communication. The developed model can be used to model digital ecosystems. The authors believe that the emergence of a trend in the transformation of ecosystems in the direction of expanding the collaboration of economic agents is reasonable. At the same time, digitalization helps to replace competition with collaboration. The paper finishes with a discussion of the obtained results and a plan for further research.

scholarly journals The Role of Traditional Knowledge in Coastal Adaptation Priorities: The Pamunkey Indian Reservation

Water ◽  
2020 ◽  
Vol 12 (12) ◽  
pp. 3548
Author(s):  
Nicole S. Hutton ◽  
Thomas R. Allen
Keyword(s):  
Management Decision ◽  
Ecological Knowledge ◽  
Indian Reservation ◽  
Screening Process ◽  
Heritage Sites ◽  
Indigenous Groups ◽  
Management Decision Making ◽  
Federal Assistance ◽  
Tribal Council

Coastal reservations are increasingly vulnerable to hazards exacerbated by climate change. Resources for restoration projects are limited. Storm surge, storms, tidal flooding, and erosion endanger artifacts and limit livelihoods of tribes in coastal Virginia. GIS offers a platform to increase communication between scientists, planners, and indigenous groups. The Pamunkey Indian Tribe engaged in a participatory mapping exercise to assess the role of traditional ecological knowledge (TEK) in coastal management decision-making and its capacity to address flooding. Priorities and strategies were spatially referenced using maps of potential sea level rise for 2040, 2060, and 2080, input into a resilience matrix to identify benchmarks for each phase of disaster resilience building, and contextualized with oral histories. Results highlight increased immediacy to protect housing and heritage sites along the shoreline as well as maintain access to the Reservation. Preferences toward structural solutions guided by and facilitating TEK options were expressed. Additional community capacities, tribal council support, federal assistance, impact assessments, and coordination would facilitate risk reduction project implementation. The screening process integrates TEK with planning and is transferable to neighboring tribes.

Removal of nitrogen in different wetland filter materials: use of stable nitrogen isotopes to determine factors controlling denitrification and DNRA

2005 ◽  
Vol 51 (9) ◽  
pp. 63-71 ◽  
Author(s):  
P.T. Mørkved ◽  
A.K. Søvik ◽  
B. Kløve ◽  
L.R. Bakken
Keyword(s):  
Nitrogen Isotopes ◽  
Raw Materials ◽  
15N Tracer ◽  
Relative Role ◽  
Filter Materials ◽  
Tracer Techniques ◽  
Initial Oxygen ◽  
Materials Used ◽  
The One

Laboratory incubations with varying O2 and NO3 concentrations were performed with a range of filter materials used in constructed wetlands (CWs). The study included material sampled from functioning CWs as well as raw materials subjected to laboratory pre-incubation. 15N-tracer techniques were used to assess the rates of denitrification versus dissimilatory nitrate reduction to ammonium (DNRA), and the relative role of nitrification versus denitrification in producing N2O. The N2O/(N2+N2O) product ratio was assessed for the different materials. Sand, shell sand, and peat sustained high rates of denitrification. Raw light-weight aggregates (LWA) had a very low rate, while in LWA sampled from a functioning CW, the rate was similar to the one found in the other materials. The N2O/(N2+N2O) ratio was very low for sand, shell sand and LWA from functioning CWs, but very high for raw LWA. The ratio was intermediate but variable for peat. The N2O produced by nitrification accounted for a significant percentage of the N2O accumulated during the incubation, but was dependent on the initial oxygen concentration. DNRA was significant only for shell sand taken from a functioning CW, suggesting that the establishment of active DNRA is a slower process than the establishment of a denitrifying flora.

scholarly journals Audit Internal dan Efektivitas Pengendalian Intern Penjualan

2018 ◽  
Vol 3 (3) ◽  
pp. 1-11
Author(s):  
Radhi Abdul Halim Rachmat ◽  
Ivan Gumilar Sambas Putra ◽  
Ii Halilah
Keyword(s):  
Decision Making ◽  
Statistical Analysis ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Internal Audit ◽  
Management Decision ◽  
Internal Auditors ◽  
Management Decision Making ◽  
Operational Activities

Sales activity plays an important role and needs to be controlled because it affects to the revenue. Sales control requires sales analysis that reveal undesirable developments need to be corrected. Internal Auditors who are not directly involved in operational activities can, therefore, assess all activities. Internal Auditors also provides objective information regarding sales data that will be the basis for management decision making. The purpose of this study is to: determine whether the internal audit on sales activities conducted by the company has been done adequately; determine whether the internal control over sales has been implemented effectively; and determine the role of internal audit in supporting the effectiveness of internal control sales. The authors perform hypothesis testing by doing descriptive analysis and statistical analysis. Based on the results, the effectiveness of internal control can be explained by the Internal Audit role of 63.2%.

scholarly journals Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

scholarly journals Optimization of the Process of Selection of Software in the Organization

2020 ◽  
pp. 12-22
Author(s):  
A. Yu. Lukyanenko
Keyword(s):  
Digital Economy ◽  
Management Decision ◽  
Scientific Article ◽  
Economic Activities ◽  
Negative Effects ◽  
External Agents ◽  
Management Decision Making ◽  
The Republic ◽  
Selection Of

The scientific article explores the role of software as a tool used by organizations to carry out economic activities in a digital economy without which it is impossible to have adequate competitiveness in a digital economy. The concept of “digital economy” has been clarified. A methodology has been developed to evaluate the effectiveness of the software used or selected on the basis of its qualitative and quantitative characteristics and the requirements of the workplace for the software functionality. Based on the theoretical and methodological base and the developed methodology, a scalable model of an effective management decision-making process for selecting and updating software in an organization is built, a comparison with existing practice is carried out. The significance of the research results is due to the lack of widely available methods in open access for the optimal selection of software as a tool, not related to involving external agents in the process and having the necessary scalability to use them, including collective, in organizations. This creates negative effects for organizations and the economy of the Republic of Belarus as a whole.

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