scholarly journals Review of approaches and methods to assess the comparative efficiency of technological processes and production

2021 ◽  
Vol 1 (3) ◽  
pp. 1-21
Author(s):  
D.I. Kovalev ◽  
M.F. Kozlova ◽  
O.I. Olshevskaya ◽  
T.P. Mansurova

The article provides an overview of approaches and methods to assess the comparative efficiency of technological processes and production. It is known that the most common methods are those that assess production based on the analysis of the states of control objects, as components of production, taken into account in the automated control system, or analysis of the course of the technological process. It is shown that efficiency is the most general, defining property of any purposeful activity, which from the cognitive point of view is revealed through the category of the goal and is objectively expressed by the degree of goal achievement, taking into account the cost of resources and time. Increasing the efficiency of the enterprise is carried out using methods of analyzing the structures of enterprises, which allow, with the transparency of the structure and organization of production, to carry out accurate and high-quality monitoring of the state of the objects of the enterprise and their management. The analysis of comparative efficiency is an important component of production processes. The results of the analysis allow you to debug the work of the enterprise already at the initial stages of reducing the efficiency of its functioning. An important task is to find a mathematical basis for analyzing the efficiency of enterprises. The paper discusses parametric and nonparametric methods for assessing comparative efficiency. The main difference between parametric methods is the econometric estimation of parametric functions in the study of the interaction of costs and resources. The authors pay attention to the nonparametric DEA method, which, due to its characteristics, has a number of advantages and features. The method allows you to obtain a comprehensive performance indicator for each enterprise, and can also take into account multiple input and output variables. These features of the DEA method make it possible to successfully apply it in determining the indicator of the comparative efficiency of enterprises.

2020 ◽  
Vol 166 ◽  
pp. 05003
Author(s):  
Oleksandr Savytskyi ◽  
Maksym Tymoshenko ◽  
Oleksandr Hramm ◽  
Serhii Romanov

Sustainable development of industry is closely related with tries to automate industrial processes in all possible ways. Recent advances in automated control systems have led to decreasing the cost of hardware and energy consumption. This article describes examples of soft sensors using in various industries. The main advantages of soft sensors are low cost, flexibility and versatility. In addition, the soft sensors are environmentally friendly as they significantly reduce the amount of equipment and do not require utilization. Despite these benefits, there are some problems with using them. First problem consists in what information and how needs to be measured to use received data in calculation of another virtual data. Second problem is using proper software and the time of mathematical calculations. The goal of the soft sensors is generation of valid virtual data for the controller to increase the accuracy and quality of the automated control. The article is of interest from the point of view of possibilities to applicate modern technology in solving various tasks of automated control.


2019 ◽  
Vol 10 (1) ◽  
pp. 290-303 ◽  
Author(s):  
Abdalmuttaleb Musleh Alsartawi

PurposeThis study aims to investigate the relationship between board structure and performance from an Islamic point of view.Design/methodology/approachConsequently, the researcher developed a multiple linear regression model to investigate the nature of this relationship, whereby return on assets (ROA) was used to measure the performance of listed Islamic Banks in Gulf Cooperation Council, covering the period between 2013 and 2016.FindingsThe results indicated a negative relationship between board structure and the performance of Islamic banks.Research limitations/implicationsBecause the current study only used accounting-based performance indicator (ROA), the researcher suggests expanding the framework of this study through the addition of market-based performance indicators such as Tobin’s Q.Practical implicationsTherefore, the researcher recommends that regulators of Islamic banks in the GCC need to develop a set of strict restrictions for the selection of independent members of the board and to minimize the meetings of the board to reduce the cost of preparing information and the information asymmetry, thus improving performance.Originality/valueThis study provides guidelines regarding the appropriate number of independent directors and board meetings that will result in reduced monitoring costs and improved profits.


The article is devoted to reengineering of technological processes - a method of their qualitative transformation on an innovative basis, which in turn assumes the availability of tools that make it possible to establish the economic efficiency and technical capability of such transformations of construction production, to identify the effect of their implementation. In this regard, the problem of forming a parametric model of reengineering of construction technological processes, which involves four enlarged groups of indicators that reflect the quantitative and qualitative characteristics of the processes: materials used, working time, machine time, spatial organization, is considered. It is established that parameters can have either an absolute (physical, cost) or relative (point, percentage) expression and also make their own decomposition. The practical significance of the provisions given in the article is determined by the development of methods of technical rationing, which leads to a reduction in the cost and duration of construction.


The article focuses on the problem of the lack of objective evaluation of space-planning arrangement of buildings as a creative approach of the architect to the performing of functional tasks by the object. It is proposed to create a methodology for assessing the functional of space-planning solutions of buildings on the basis of numerical simulation of functional processes using the theory of human flows. There is a description of the prospects of using this method, which makes it possible to increase the coefficient of compactness, materials and works saving, more efficient use of space, reduce the cost of the life cycle of the building, save human forces and time to implement the functional of the building. The necessary initial data for modeling on the example of shopping and shopping-entertainment centers are considered. There are three main tasks for algorithmization of the functional of shopping centers. The conclusion is made about necessity of development of a method for objective assessment of buildings from the point of view of ergonomics of space-planning decisions based on the study of human behavior in buildings of different purposes.


Author(s):  
Vitaly Lobas ◽  
◽  
Elena Petryaeva ◽  

The article deals with modern mechanisms for managing social protection of the population by the state and the private sector. From the point of view of forms of state regulation of the sphere of social protection, system indicators usually include the state and dynamics of growth in the standard of living of the population, material goods, services and social guarantees for the poorly provided segments of the population. The main indicator among the above is the state of the consumer market, as one of the main factors in the development of the state. Priority areas of public administration with the use of various forms of social security have been identified. It should be emphasized that, despite the legislative conflicts that exist today in Ukraine, mandatory indexation of the cost of living is established, which is associated with inflation. Various scientists note that although the definition of the cost of living index has a well-established methodology, there are quite a lot of regional features in the structure of consumption. All this is due to restrictions that are included in the consumer basket of goods and different levels of socio-economic development of regions. The analysis of the establishment and periodic review of the minimum consumer budgets of the subsistence minimum and wages of the working population and the need to form state insurance funds for unforeseen circumstances is carried out. Considering in this context the levers of state management of social guarantees of the population, we drew attention to the crisis periods that are associated with the market transformation of the regional economy. In these conditions, there is a need to develop and implement new mechanisms and clusters in the system of socio-economic relations. The components of the mechanisms ofstate regulation ofsocial guarantees of the population are proposed. The deepening of market relations in the process of reforming the system of social protection of the population should be aimed at social well-being.


Land ◽  
2021 ◽  
Vol 10 (3) ◽  
pp. 305
Author(s):  
Juan Yan ◽  
Marietta Haffner ◽  
Marja Elsinga

Inclusionary housing (IH) is a regulatory instrument adopted by local governments in many countries to produce affordable housing by capturing resources created through the marketplace. In order to assess whether it is efficient, scholarly attention has been widely focused on its evaluation. However, there is a lack of studies evaluating IH from a governance perspective. Since IH is about involving private actors in affordable housing production, the governance point of view of cooperating governmental and non-governmental actors governing society to achieve societal goals is highly relevant. The two most important elements of governance—actors and interrelationships among these actors—are taken to build an analytical framework to explore and evaluate the governance of IH. Based on a research approach that combines a literature review and a case study of China, this paper concludes that the ineffective governance of Chinese IH is based on three challenges: (1) The distribution of costs and benefits across actors is unequal since private developers bear the cost, but do not enjoy the increments of land value; (2) there is no sufficient compensation for developers to offset the cost; and (3) there is no room for negotiations for flexibility in a declining market. Given that IH is favored in many Chinese cities, this paper offers the policy implications: local governments should bear more costs of IH, rethink their relations with developers, provide flexible compliance options for developers, and perform differently in a flourishing housing market and a declining housing market.


2020 ◽  
Vol 10 (24) ◽  
pp. 9154
Author(s):  
Paula Morella ◽  
María Pilar Lambán ◽  
Jesús Royo ◽  
Juan Carlos Sánchez ◽  
Jaime Latapia

The purpose of this work is to develop a new Key Performance Indicator (KPI) that can quantify the cost of Six Big Losses developed by Nakajima and implements it in a Cyber Physical System (CPS), achieving a real-time monitorization of the KPI. This paper follows the methodology explained below. A cost model has been used to accurately develop this indicator together with the Six Big Losses description. At the same time, the machine tool has been integrated into a CPS, enhancing the real-time data acquisition, using the Industry 4.0 technologies. Once the KPI has been defined, we have developed the software that can turn these real-time data into relevant information (using Python) through the calculation of our indicator. Finally, we have carried out a case of study showing our new KPI results and comparing them to other indicators related with the Six Big Losses but in different dimensions. As a result, our research quantifies economically the Six Big Losses, enhances the detection of the bigger ones to improve them, and enlightens the importance of paying attention to different dimensions, mainly, the productive, sustainable, and economic at the same time.


Author(s):  
Oren Lavan ◽  
Liran Anaby

<p>From a structural engineering point of view, wind effects pose one of the major challenges to tall buildings. From a performance/architectural point of view, climatologic aspects pose a major challenge. Remedies for each challenge separately have been proposed. One of the remedies for wind effects is the Tunes-Mass-Damper (TMD) or multiple TMD's. To mitigate climatological issues, the Double-Skin-Façade (DSF) has been developed. Recently it has been suggested to take advantage of the space between the two skins of the DSF system to allocate TMD's.</p><p>In this work, another step is taken towards a single remedy for both challenges. A modified version of the TMD-DSF system proposed by Moon (2016) is presented. That is, parts of the mass of the DSF envelope itself are used as part of a multiple TMD (MTMD) system. This is obtained by connecting these parts to the building using springs and dampers while allowing the DSF to move parallel to the floor edges. Furthermore, the DSF-MTMD system is optimized using a formal optimization approach. The optimization indicates which parts of the envelope should be connected to the building rigidly and which should be used as TMD's. Furthermore, the properties of the springs and the dampers are determined by minimizing the cost associated with transforming the DSF system to a DSF-MTMD system and limiting wind responses to desired values.</p>


Habarshy ◽  
2021 ◽  
pp. 50-60
Author(s):  
A.B. Myrzhiyeva ◽  
M.Zh Suleimenov ◽  
Uslu Ugur ◽  
A.S. Ibazhanova ◽  
L.O Zhanteliyeva L.O

The scientific article presents the duration of acaricidal effect of «Kenem» drug, and its economic feasibility for protecting cattle against ixodic ticks. As a result of the study, the acaricidal efficacy and the duration of the residual acaricidal effect of drugs are important components in the planning of anti-tick measures. From a practical point of view, the economic feasibility of treating cattle against ixodic ticks in the presented conditions of acaricides in the southern regions is considered important. Despite the fact that the cost of the drug per 100 head exceeds the cost of a similar drug by 1 788.15 tenge, the frequency of its use is less, and additional installations are not required. This is due to the long duration of residual acaricidal effect of Kenem, which is 30 days, which allows to reduce the number of therapeutic measures.When calculating the economic feasibility for the use of acaricides to protect cattle against ixodic ticks, the most convenient way to prevent the sucking of ixodic ticks to animals is the local application of Kenem, which does not require special equipment and special skills of technical staff. Drug duration is 30 days, therefore the cost of its use for the entire season of active ticks per 1 animal is 44% cheaper, compared to veteran, i.e. 1,421.4 tenge.


Author(s):  
Stepanenko

The purpose of the study is to study the organization and procedure for conducting an audit of operating expenses of the enterprise. Materials and methods. The study used research methods such as monographs and synthesis (when analyzing existing publications), analysis, induction and deduction, comparisons and key components. Research results. The essence of the audit is to provide practical assistance to the management and economic services of the enterprise in the management and management of its finances, as well as the establishment of financial and management accounting, providing various consultations. Audit can be divided into the following stages: organizational, pilot, final. Operating expenses are a major component of an enterprise's costs. These are the costs associated with the main activity of the enterprise (production of products, services, performance of work). According to P (C) BO 16 “Expenses” to operating expenses include administrative expenses, sales expenses, other operating expenses. Expenditure audit entities may include: accounting policies, cost accounting transactions, records in primary documents, accounting records and reporting, information on accounting misconduct, and abuses that have been documented in audit acts, audits, auditors' reports. The audit of costs should begin with the verification of the statement of financial results to confirm the accuracy of its performance, the study of the organization of production (if the enterprise is engaged in production) and technological processes, the study of cost estimates, planned calculations and other conditions. When reviewing the accumulation and write-off of administrative expenses, sales costs and other operating expenses, the auditor should check the correctness of the classification of expenses to administrative, sales and other operating expenses. The following techniques are used to collect audit evidence: document verification, confirmation, counting, surveys, analytical procedures. Through the procedures of observation, questioning and confirmation, they obtain the supporting information contained in the accounting records. The calculation procedure consists in checking the arithmetic accuracy of the primary documents and accounting records or in performing the calculations independently (inventory). Analytical procedures involve the analysis of the most important indicators and ratios, including a summary study of deviations and relationships that conflict with other information relevant to the case or deviate from the expected indicators. During the cost audit, the auditor checks the appropriateness of the formulas used in the calculations, the correctness of the calculation procedures (the amount of tests depends on the materiality of the estimated values). Conclusions. Operating expense audit is an integral part of an enterprise's overall audit. Improving organizational aspects of cost audit is associated with deepening the practice of analytical procedures at all stages of the audit. For organization of internal audit of expenses at the enterprise it is necessary to carry out regular control of correctness of their formation.


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