scholarly journals Management accounting in the supply system at processing enterprises

2021 ◽  
pp. 83-90
Author(s):  
K. Alaidarkyzy ◽  
◽  
A. A. Zhantayeva ◽  
G. T. Tanabayeva ◽  
◽  
...  
Keyword(s):  
Raw Materials ◽  
Management Accounting ◽  
Production Capacity ◽  
Product Line ◽  
Raw Material ◽  
Accounting System ◽  
Material Base ◽  
Labor Costs ◽  
Customer Control ◽  
High Level

Currently, the establishment and maintenance of management accounting is one of the priority conditions, which enables the Heads of enterprises to make timely decisions in the field of management. Directions of development, production capacity, types of produced products – all these parameters require analysis, systematization and accounting. The responsibility of all levels of administration for the efficiency of production, economic and financial activities is increasing. The authors studied the procurement process at sausage production enterprises, including the procedures for the purchase, delivery, acceptance, storage and pre-sale preparation of products. It has been determined that the following factors influence the organization of accounting system in this industry: finished products are obtained as a result of processing of primary raw materials; features of technological process depend on the type of raw materials, recipes; sausage production is distinguished by high level of mechanization and automation. The conducted studies show that management accounting does not always ensure the fulfillment of all tasks assigned to it. According to the authors, they can be supplemented with the following list: provision of information on the availability of raw material base; formation of budgets and forms of management reporting for raw materials supplied by the customer; control over compliance with sanitary and hygienic standards, quality of raw materials and finished products; providing data on product line, availability of ecological packaging. The solution of these problems contributes to the increase in the efficient and effective management; reduction of labor costs for executives and managers who make decisions on information and settlement processes.

scholarly journals PERSPECTIVES FOR DEVELOPMENT OF TECHNICAL BUILDING STONE- LIMESTONE IN THE REPUBLIC SRPSKA

2015 ◽  
Vol 1 (12) ◽  
Author(s):  
Slobodan Majstorović ◽  
Vladimir Malbašić ◽  
Miodrag Čelebić
Keyword(s):  
Raw Materials ◽  
Production Capacity ◽  
Mineral Resources ◽  
Building Stone ◽  
Raw Material ◽  
Material Base ◽  
Standard Quality ◽  
The Republic ◽  
Fragmentation Of Production ◽  
Republika Srpska

Curent situation of raw material base and study of limestone like construction stone deposits in the Republic of Serbian were relatively poorly considered during the last decades, and the main problems are the following: low production capacity fragmentation of production, needs for raw materials homogenization and delivering of standard quality, undeveloped market, the recession of the domestic economy and the economies in the region, the relatively low level of exploration by many deposits, especially lack of knowledge of the occurrence legality for certain types and quality of raw materials and lack of complete quality indicators for raw material, which sometimes causes the utilization of only the highest quality deposit parts.This paper provides an overview of active quarries in the Republic Srpska with exploitation of limestone like technical building stone and present an attempt to determine the basic quantitative and qualitative characteristics of the raw material and the current working conditions at these quarries. The purpose of such a review would be in an effort to create a clearer picture about production, market, social and other aspects of the limestone exploitation in the Republika Srpska and the realistic possibilities of maintaining and developing of these mineral resources utilization, which can certainlybe interesting for the development of many other industries in the Republic Srpska.

Переработка овощей в России: настоящее и будущее

2018 ◽  
Author(s):  
Sh.V. Gasparyan ◽  
S.A. Maslovskii
Keyword(s):  
Growth Rate ◽  
Russian Federation ◽  
Raw Materials ◽  
Raw Material ◽  
Material Base ◽  
Processing Industry ◽  
Strategy Of Development ◽  
The Russian Federation ◽  
Vegetable Raw Materials ◽  
High Level

Приоритет Стратегии развития пищевой и перерабатывающей промышленности Российской Федерации до 2020 года – обеспечение населения страны безопасным и качественным продовольствием. Сырьевая база овощеперерабатывающей промышленности – основа производства. Как инвесторы, так и государство предпринимают конкретные меры для решения проблем. Вместе с тем, несмотря на динамику улучшения, многие проблемы остаются нерешенными. Темпы роста производства овощного сырья недостаточны для промышленности и сдерживают рост производства из отечественного сырья. Это объясняет высокий уровень импорта.The priority of the Strategy of development of the food and processing industry of the Russian Federation until 2020 is to provide the population with safe and quality food. The raw material base of the vegetable processing industry is the basis of production. Both investors and the state are taking concrete measures to solve the problems. However, despite the momentum for improvement, many challenges remain. The growth rate of vegetable raw materials production is not enough for the industry and hinders the growth of production from domestic raw materials. This explains the high level of imports.

scholarly journals Complex use of mineral raw materials: formation of organizational and economic mechanism

2021 ◽  
Vol 266 ◽  
pp. 06012
Author(s):  
V.M. Solovyova ◽  
A.A. Ilinova
Keyword(s):  
Critical Analysis ◽  
Raw Materials ◽  
Regulatory Policy ◽  
Raw Material ◽  
Material Base ◽  
Ecological Risks ◽  
Resource Potential ◽  
Mineral Raw Materials ◽  
Economic Mechanism ◽  
High Level

To date, issues related to the effective exploitation of the resource potential are becoming in-creasingly important for Russia. Gradual depletion of the mineral and raw material base and high level of ecological risks make this issue particularly relevant in the current conditions. The study deals with the development of organizational and economic mechanism that ensures the involvement and complex use of multicomponent ores to provide domestic industrial branches with important types of mineral raw materials. The theoretical aspects and main di-rections of the complex use of mineral raw materials are discussed. Critical analysis of modern frameworks is provided, key problems and barriers both economic and managerial (legal and regulatory policy) are identified. The possible measures to improve the CUMR projects’ eco-nomic efficiency are examined. The scheme of organizational and economic mechanism is presented. The study makes a number of recommendations aimed at the development of the complex use of mineral raw materials direction in Russia.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

Adjustment of a technology of cast iron smelting in the blast furnace of jsc "ural steel" w ith a volume of 1232 см3 with charge h a v in g 95% share of Mikhailovskii GOK pellets

2021 ◽  
Vol 77 (7) ◽  
pp. 768-775
Author(s):  
I. F. Iskakov ◽  
G. A. Kunitsyn ◽  
D. V. Lazarev ◽  
А. А. Red`kin ◽  
S. A. Trubitsyn ◽  
...  
Keyword(s):  
Blast Furnace ◽  
Iron Ore ◽  
Raw Materials ◽  
Raw Material ◽  
Material Base ◽  
Hot Metal ◽  
Charging System ◽  
Iron Smelting ◽  
Gas Consumption ◽  
A Charge

To use effectively internal raw material base, JSC “Ural Steel” accomplished I category major overhaul of the blast furnace No. 2. The main purpose of the overhaul was to design a rational profile which could ensure an ability to operate with a charge containing 95 % of Mikhailovskii GOK (mining and concentrating plant) pellets having basicity of 0.5 by CaO/SiO2. The blast furnace No. 2 having useful volume of 1232 m3, was constructed by design of Danieli Corus, the Netherlands, and was blown in on December 30, 2020. In the process of guarantee tests, step-by-step increase of Mikhailovskii GOK pellets (Fetotal = 60.5 %, CaO/SiO2 = 0.5) content in the charge iron ore part was being accomplished from 55 to 95.1%. Charging of the blend containing pellets in the amount of 55% of iron ore part, was done by charging system 4OOCC + 1COOCC (Ore - Coke) with filling level 1.5 m. Under conditions of pellets part increase in the blend, the charging system was changed to decrease their content at the periphery, to increase it in the ore ridge zone and make it intermediate between periphery and the ore ridge. At the pellets share in the iron ore raw materials 0.75 the charging system was used as the following: 3OOCC + 1COOC + 1COOCC, while at the content 95.1% the following charging system was used: 2COOC + 2COOC + 1COOCC. It was noted that in the period of guarantee tests the furnace running was smooth. The average silicon content in the hot metal was 0.70% at the standard deviation 0.666. Sulfur content in the hot metal did not exceed 0.024%, the blowing and natural gas consumption figures were 2100 m3/min and 11000 m3/min correspondently, oxygen content in the blowing 26.5%, hot blowing and top smoke pressure figures were 226.5 and 109.8 KPa correspondently. The productivity of the furnace was reached as high as 2358 t/day at the specific coke rate 433 kg/t of hot metal. After guarantee tests completion, the pellets content in the iron ore part was decreased gradually from 95 down to 50%. The decreasing was made by 5% in every 6 hours of operation. Application of the mastered technology of the blast furnace No. 2 with the increased share of pellets will enable to stably supply the blast furnaces No. 1, 3 and 4 by iron ore raw materials in the proportion of 30-35% of pellets and 65-70% of sinter.

Serpentinite Magnesium Binders, Based on Technogenic Raw Materials

2021 ◽  
Vol 316 ◽  
pp. 1050-1054
Author(s):  
V.N. Zyryanova ◽  
E.V. Lytkina ◽  
A.P. Ochur-Ool
Keyword(s):  
Mechanical Strength ◽  
Water Resistance ◽  
Raw Materials ◽  
Raw Material ◽  
Material Base ◽  
Hardening Process ◽  
Dispersed System ◽  
Technogenic Raw Materials

Increasing water resistance and mechanical strength of hardening magnesian binders’ products can be achieved by introducing microfillings into a hardening dispersed system. It is shown that serpentine provides an increase strength and water resistance in hydration and hardening process, being as a structure-forming component, it intensifies this process. It allows expanding the raw material base for the production of magnesia binders for construction purposes.

Technological aspects of alcohol distillates production from non-traditional sugar-raw materials

2021 ◽  
Vol 9 (16) ◽  
pp. 90-97
Author(s):  
Kateryna Danilova ◽  
◽  
Oksana Zavarzina ◽  
Keyword(s):  
Raw Materials ◽  
Biologically Active ◽  
Raw Material ◽  
Material Base ◽  
Growth Substances ◽  
Technological Properties ◽  
Actual Problem ◽  
Cane Molasses ◽  
Yeast Biomass ◽  
Nitrogen Phosphorus

An actual problem of the alcohol industry development is the expansion of the raw material base through the use of new, cheaper types of carbohydrate sources. Recently, glucose-fructose syrup has been of increasing interest to producers of ethanol. Among the producers of craft drinks, in particular rum-based drinks, cane molasses is in increasing demand. The article presents the technological aspects of the fermentation process of nonconventional sugar-containing raw materials on the example of glucose-fructose syrup and cane molasses in ethanol by different yeast strains. It is determined that glucose-fructose syrup and cane molasses are raw materials depleted of nitrogen, phosphorus and growth substances necessary for the yeast activity. To improve the technological properties of raw materials in the molasses, nitrogen, phosphorus nutrition and corn extract as a growth substance shall be added to a mash. Glucose-fructose syrup is of pH 3.68 and of acidity 0.12, which negatively affects the fermentation. It is established that in order to create optimal living conditions for yeast, it is necessary to add substances to the glucose-fructose syrup that will contribute to the safety of development and prevent the pH 3.5. It was determined that the alcohol yield from 1 ton of glucose-fructose syrup is 31.0 dal, from 1 ton of cane molasses is 24.0 dal on the yeast 46ED and 22 dal on the TegaYeast without the use of growth substances and vitamins necessary for the reproduction of yeast biomass. Under conditions of improving the technological properties of the mash from the glucose-fructose syrup and cane molasses by adding biologically active substances promoting the synthesis of yeast biomass, the ethanol content in the fermented mashes increases up to 11.9 12% vol.

scholarly journals Antimicrobial Activity and Polyphenol Profiles of Hydroalcoholic Extracts of Thymus rasitatus Klokov and Thymus eremita Klokov

2021 ◽  
Vol 9 (A) ◽  
pp. 313-317
Author(s):  
Svetlana Ivasenko ◽  
Ainur Zhumabekova ◽  
Agnieszka Ludwiczuk ◽  
Krystyna Skalicka–Wozniak ◽  
Alexandr Marchenko ◽  
...  
Keyword(s):  
Antimicrobial Activity ◽  
Chromatographic Analysis ◽  
Antimicrobial Agents ◽  
Raw Materials ◽  
Wide Spectrum ◽  
Raw Material ◽  
Thymus Vulgaris ◽  
Material Base ◽  
Ultrasound Assisted Extraction ◽  
Ethanol Extracts

BACKGROUND: A possible reduction in stocks of medicinal plant raw materials of Thymus serpyllum L. and Thymus vulgaris L. leads to the need to expand the raw material base of the official medicinal plants with using of endemic species of the flora of Kazakhstan, in particular, Thymus rasitatus Klokov, and Thymus eremita Klokov. AIM: The aim of the study was to study the possibility of using 70% ethanol extracts of T. rasitatus and T. eremita as antimicrobial agents. MATERIALS AND METHODS: The aerial parts of T. rasitatus and T. eremita were extracted with 70% ethanol using ultrasound assisted extraction. The qualitative and quantitative analyses of the 70% ethanol extracts were determined using the liquid chromatography-detection-ESI-mass spectrometry-(MS)/MS technique. The study of the antimicrobial activity of these extracts was performed for eight strains of Gram-positive bacteria, six strains of Gram-negative bacteria, and four cultures of fungi. RESULTS: Chromatographic analysis of hydroalcoholic extracts of both investigated Thymus species showed very similar phenolic compounds composition. In both cases, the major components are luteolin-7-O-glucoside and rosmarinic acid. About 70% ethanol extracts of T. rasitatus and T. eremita have a broad spectrum of antimicrobial activity, exhibit the bactericidal or bacteriostatic activity against all tested bacteria and fungi at concentration range of 0.0195–20 mg/ml, but differ in their potency against tested strains of microorganisms. CONCLUSION: About 70% ethanol extracts of T. rasitatus and T. eremita, endemic plants in the flora of Kazakhstan, can be considered as potential drugs with a wide spectrum of antimicrobial activity. The results of chromatographic analysis could be used for drug standardization.

scholarly journals Physical and Chemical Fundamentals and Technical Solutions for Recovery of Non-ferrous and Rare Metals from Industrial Wastes

2020 ◽  
Author(s):  
P.A. Kozlov ◽  
A.M. Panshin ◽  
L.I. Leontiev
Keyword(s):  
Russian Federation ◽  
Raw Materials ◽  
Block Diagram ◽  
Industrial Wastes ◽  
Raw Material ◽  
Material Base ◽  
Waelz Process ◽  
Zinc Cadmium ◽  
The Russian Federation ◽  
Increasing Demand

The increasing demand for zinc and a range of zinc-related metals (for example: lead; indium; tin; cadmium; and copper) in the Russian Federation cannot be satisfied by the existing production plants due to the lack of raw materials. At the same time, ferrous and non-ferrous metallurgy and the chemical industry have accumulated hundreds of millions of tons of zinc wastes (falling into the hazard categories 2 to 4), the processing of which could not only make up the raw material base, but also improve the environmental situation. In the world, over 85% of ferrous dust is recycled using the Waelz process. The Waeltz process is used for distilling separation of elements under reducing conditions. In this study, a block diagram for production of the following elements from industrial wastes is proposed: zinc, cadmium and indium in form of massive metals; zinc and indium in the form of fine powders; and clinker as a raw material for cement production. The technical and scientific details of this new process have been patented in the Russian Federation and abroad. For the first time, the following operations have been implemented with the use of large-sized Waelz kilns: vapour-oxidized Waeltz treatment of polymetallic wastes; recycling of heat from gases and solid products with generation of process fumes; and implementation of alternative flux (dolomite) and alternative fuel (petroleum coke). Keywords: Waelz process, industrial wastes, heat recycling, vapour-oxidized Waelz processing

scholarly journals Peningkatan Produksi, Pencatatan Kartu Persediaan Dan Pemasaran Sale Pisang UD Sumber Alam Buana di Kabupaten Banyuwangi

2019 ◽  
Vol 2 (2) ◽  
pp. 188
Author(s):  
Dilla Cattleyana ◽  
Adytira Rachman
Keyword(s):  
Raw Materials ◽  
Small And Medium Enterprises ◽  
Production Capacity ◽  
Raw Material ◽  
Use Of Technology ◽  
Cutting Knife ◽  
Typical Food ◽  
Online Stores ◽  
Medium Enterprises ◽  
E Mail

Micro, Small and Medium Enterprises (UMKM) has an important role in the Indonesian economy, one of which can help the per capita income of the Indonesian state, especially in Banyuwangi Regency, as well as in the UM Banana Sale UD UD. Sumber Alam Buana, located at the eastern end of the island of Java, precisely in Banyuwangi. The UMKM is one of Banyuwangi's original typical food businesses from Ambon banana raw material, bearing in mind that typical food is identical to souvenirs (souvenirs) when visiting Banyuwangi, certainly not forgetting to bring and share them with you. However, there are problems in the field of production of UD Banana Banana UD, namely the low production capacity of processing banana raw materials because it still uses a cutting knife and the appropriate method has not been applied to record raw materials or finished goods so that the owner is less able to control the cycle of raw materials or finished goods. While in the marketing sector it is still conventional to be entrusted in a gift shop so that it can only wait for whether the product is sold or vice versa. The solution to the development activities of UMKM Sale Banana UD Sumber Alam Buana includes counseling and training using a banana chopper tool that is more efficient than a knife that has been used to chop banana raw materials. Whereas in terms of recording to help partners to control raw material inventory and finished goods efficiently and effectively, the need for training knowledge and assistance to owners and employees using a perpetual method stock card (inventory). To expand market share that has demanded the use of technology, training is held to make e-mail as a portal to access several e-commerce websites and to open online stores through social media such as Facebook and others. The results achieved in the Community Service program are the development of this business in terms of increasing production capacity, managing raw materials, expanding markets and increasing income.

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