scholarly journals Project Scheduling Analysis Using the Precedence Diagram Method (PDM) Case Study: Surabaya’s City Outer East Ring Road Construction Project (Segment 1)

2021 ◽  
Vol 1 (2) ◽  
pp. 53-61
Author(s):  
Syahrur Romadhona ◽  
Fredy Kurniawan ◽  
Julistyana Tistogondo
Keyword(s):  
Critical Path ◽  
Road Construction ◽  
Indirect Costs ◽  
Working Hours ◽  
Concrete Surface ◽  
Diagram Method ◽  
Ring Road ◽  
The Difference ◽  
The Cost

The project acceleration by the Crash Program is one of the ways that is often used to make time and cost efficiency on an ongoing project. Acceleration of project completion time will affect the efficiency of equipment and labor productivity. In the case study of the Surabaya Outer East Ring Road Project Construction Segment 1, a project that has the potential to be accelerated is discussed in order to obtain efficiency values in terms of time and cost, Project acceleration by means of the Crash Program using the Precedence Diagram Method (PDM) method to determine the value of efficiency. This project uses resources, in this research the software used is Microsoft Project 2016. The research method used is to design network planning, find the critical path for each job, determine the work that has the potential to be accelerated, calculate the crash cost in additional working hours. and work shifts, calculating direct costs and indirect costs for each activity that changes due to changes in the duration of implementation, calculating the cost slope. Application of the Crash Program in the work of Asphalt Concrete Surface Layers (AC) thick 5 cm in the project will have an impact on increasing the time efficiency previously planned from 180 working days to 175 working days and efficiency with the difference in project costs of Rp. 18.313.935,8 with a ratio of 0,997 between the PDM method compared to the cost of the contract value calculated using the crashing project method.

scholarly journals Penerapan Metode CPM Dan PERT Pada Gedung Parkir 3 Lantai Grand Panglima Polim Kediri

2020 ◽  
Vol 3 (2) ◽  
pp. 162
Author(s):  
Tsalist Iluk ◽  
Ahmad Ridwan ◽  
Sigit Winarto
Keyword(s):  
Program Evaluation ◽  
Calculation Result ◽  
Critical Path ◽  
Working Hours ◽  
Critical Path Method ◽  
Know How ◽  
The Difference ◽  
The Cost ◽  
The Relationship

The project is an activity carried out to products or services that have specific scheduling. Scheduling is determined by the relationship between activities made very detailed and accurate. Therefore, the purpose of the final task is to know how to implement the Critical Path Method (CPM) and Program Evaluation and Review Technique (PERT) in scheduling the project, which originally used the Bar Chart method with a duration of 140 days and resulted in a cost of Rp. 5.500.000.000. From the calculation result of this final task in using the CPM, the method generates a period of 105 days and provides cost after crashing in the labor increase of Rp. 5.568.464.052 and the increase in working hours (overtime) Rp. 5.603.725.490. While using the PERT method generates a period of 109 days and generates the cost after being crashing in the labor increase of Rp. 5.574.721.755 and the increase of working hours (overtime) of Rp.5.612.082.633 with a projected probability of reaching the target of 84 %. Has a comparison with the difference in cost of Rp. 6,257,703 in increased workforce and Rp. 8,357,143 other than working hours.Proyek merupakan suatu kegiatan yang dilakukan untuk menghasilkan produk / jasa yang mempunyai penjadwalan tertentu. Penjadwalan ditentukan oleh hubungan antar kegiatan yang dibuat sangat rinci dan akurat. Oleh karna itu tujuan dari artikel ilmiah ini adalah untuk mengetahui bagaimanakah penerapan metode Critical Path Method (CPM) dan Program Evaluation and Review Technique (PERT) pada penjadwalan proyek tersebut yang awalnya  menggunakan metode Bar Chart dengan durasi waktu 140 hari dan menghasilkan biaya sebesar Rp.5.500.000.000. Dari hasil perhitungan artikel ilmiah ini dalam menggunakan metode CPM menghasilkan jangka waktu 105 hari dan mengasilkan biaya setelah di crashing dalam penambahan tenaga kerja sebesar Rp. 5.568.464.052 dan penambahan jam kerja (lembur) Rp.5.603.725.490 Sedangkan menggunakan metode PERT menghasilkan jangka waktu 109 hari dan menghasilkan biaya setelah dicrashing  dalam penambahan tenaga  kerja  sebesar  Rp. 5.574.721.755  dan penambahan   jam kerja (lembur) Rp. 5.612.082.633. dengan probabilitas proyek  mencapai target 84%. Mempunyai perbandingan selisih biaya sebesar Rp. 6.257.703 dalam penambahan tenaga kerja dan Rp. 8.357.143 dalam penambahan jam kerja.

scholarly journals Analisa Infrastruktur Desa Sukaci-Baros Dengan Metode Critical Path Method (CPM)

2017 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Ahmad Nalhadi ◽  
Nana Suntana
Keyword(s):  
Critical Path ◽  
Working Hours ◽  
Development Project ◽  
Optimal Time ◽  
Infrastructure Development ◽  
Critical Path Method ◽  
Construction Company ◽  
The Difference ◽  
Critical Paths ◽  
The Cost

CV. ABP a construction company worked in infrastructure building development for private and goverment. Now CV. ABP is handling infrastructure development project of the acropolitan area (Right Payment) Sukaci - Baros Village. This project has been late for 19 days from the dead line 126 days. Therefore the cost is getting higher. It’s happened because bad management is the problem source. Restoring the project time need to be focused on the cost and the due date based on the schedule. Scheduling evaluation using Critical Path Method (CPM) and Crashing to find optimal results using Critical Path Method (CPM) can be found the critical paths activity, there are ground digging , bopflang installation, stone installation, agregrate B agrgregation , aggregate A flatting, rigit bavement work, and refining, when the time suppression obtained optimal time results from 126 days to 92 days. It taken an alternative to the addition of working hours with duration 92 day after the crashing. Using two alternatives, additional working hours and the addition of workforce, obtaining the difference of extra hours of work cost Rp 80.128.125 and labourcost increase Rp 55.260 from the regular cost.

The Direct and Indirect Costs of Treating the Victims of the 2016 Nice Terror Attacks in a Single Pediatric Hospital

2021 ◽  
pp. 1-4
Author(s):  
Federico Solla ◽  
Eytan Ellenberg ◽  
Virginie Rampal ◽  
Julien Margaine ◽  
Charles Musoff ◽  
...  
Keyword(s):  
Indirect Costs ◽  
Medical Costs ◽  
Pediatric Hospital ◽  
Terror Attack ◽  
Direct And Indirect Costs ◽  
Terror Attacks ◽  
Direct Medical Costs ◽  
Annual Budget ◽  
The Difference ◽  
The Cost

Abstract Objective: To analyze the cost of the terror attack in Nice in a single pediatric institution. Methods: We carried out descriptive analyses of the data coming from the Lenval University Children’s Hospital of Nice database after the July 14, 2016 terror attack. The medical cost for each patient was estimated from the invoice that the hospital sent to public insurance. The indirect costs were calculated from the hospital’s accounting, as the items that were previously absent or the difference between costs in 2016 versus the previous year. Results: The costs total 1.56 million USD, corresponding to 2% of Lenval Hospital’s 2016 annual budget. Direct medical costs represented 9% of the total cost. The indirect costs were related to human resources (overtime, sick leave), revenue shortfall, and security and psychiatric reinforcement. Conclusion: Indirect costs had a greater impact than did direct medical costs. Examining the level and variety of direct and indirect costs will lead to a better understanding of the consequences of terror acts and to improved preparation for future attacks.

scholarly journals Cost Adjustment in the Korean Defense Industry: Empirical Research on the Relation between Earnings Management and Sustainability

2019 ◽  
Vol 11 (5) ◽  
pp. 1481 ◽  
Author(s):  
Sangkyun Sohn ◽  
Joonho Park ◽  
Jinseek Lee
Keyword(s):  
Earnings Management ◽  
Indirect Costs ◽  
Defense Industry ◽  
Equity Capital ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Cost System ◽  
The Difference ◽  
Integrated Cost ◽  
The Cost

This article is a demonstrative research on the motivation and method for earnings management in the Korean defense industry and its connection with the cost of equity capital. The data for this article comes from the Korean DICS (Defense Integrated Cost System). The difference between the cost data submitted by defense corporations and those verified by DAPA (Defense Acquisition Program Administration) serves as an indicator of earnings management; such a direct measurement of earnings management distinguishes this research from previous studies focusing on indirect indicators of earnings management, such as discretionary accruals. This article purposefully names such a specific form of earnings management as ‘cost adjustment’ that takes advantage of the difference between the submitted cost and the verified cost. The result of the research shows that cost adjustment activities in the defense industry are proportional to the capital cost required by shareholders. It is also notable that the cost adjustment activities in the defense industry are mostly done by making use of direct costs, in contrast to other industries utilizing indirect costs, which are hardly traceable. As a result of cost adjustment to meet short-term target profit, the long-term sustainability of the company would get impaired from the inflated costs in direct cost adjustments.

A New Approach to the Costing of Clinical Laboratory Tests

1981 ◽  
Vol 18 (6) ◽  
pp. 330-342 ◽  
Author(s):  
P M G Broughton ◽  
T C Hogan
Keyword(s):  
Laboratory Tests ◽  
Clinical Laboratory ◽  
Clinical Chemistry ◽  
Indirect Costs ◽  
Working Hours ◽  
Total Annual Cost ◽  
New Approach ◽  
Laboratory Facilities ◽  
The Individual ◽  
The Cost

A method of costing clinical laboratory tests is described which avoids the assumptions and omissions of previous methods and overcomes the basic theoretical difficulty of allocating indirect (overhead) costs, which form the major component. The method develops the concept of a ‘cost per request” to cover indirect costs, which reflect the cost of providing laboratory facilities, and a ‘cost per test” to cover the direct analytical costs of the individual tests done. The direct cost per test was found to vary with the workload, which makes it difficult to predict the effect of changes in demand on expenditure. The Canadian Schedule of Unit Values was found to be an unreliable basis for calculating direct labour costs. Examples are given of the direct and indirect costs of consumables, labour, and capital, and their contribution to the total cost of clinical chemistry tests done either during or outside normal working hours. The total annual cost for each analyte may be a more useful indicator of expenditure than the cost per test.

scholarly journals Marketing margins of aquaculture shrimp production in Kedah

2020 ◽  
Vol 4 (1) ◽  
pp. 20-23
Author(s):  
Wen Chiat Lee
Keyword(s):  
Marketing Channel ◽  
Marketing Channels ◽  
White Shrimp ◽  
Retail Market ◽  
Shrimp Production ◽  
Farm Price ◽  
The Difference ◽  
The Cost ◽  
Marketing Margins

Shrimp aquaculture has great potential for providing income and employment opportunities to farmers. Shrimp production can also contribute to economic growth given its high value and demand in Malaysia. However, it is often said that players in the marketing channel extract high margins for themselves. This study intends to verify this claim by examining a case study based on white leg shrimp (Litopenaeus vannamei) aquaculture in Kedah. The data for this study was obtained from a detailed study involving a shrimp retailer in Kedah. The marketing margins were calculated from the interviews of the farmer and the retailer. The results showed that the marketing channel was quite efficient because there was no large gap in the prices between the marketing channels. The difference between retail price and farm price is only RM7 per kilogram for the white shrimp which accounts for 43.75 percent of total farm price and represents the cost of bringing shrimps from the farm to the retail market.

scholarly journals DESAFIOS PARA IMPLANTAR UM SISTEMA DE CUSTOS EM TRIBUNAL REGIONAL DO TRABALHO NO RIO GRANDE DO SUL

2018 ◽  
Vol 15 (1) ◽  
pp. 29
Author(s):  
Giovani Pasa Colussi ◽  
Ângela Rozane Leal de Souza
Keyword(s):  
Administrative Support ◽  
Indirect Costs ◽  
Cost System ◽  
Regional Labor ◽  
Qualitative Descriptive ◽  
Administrative Area ◽  
Costing System ◽  
The Cost ◽  
Productivity Gains

Com a obrigatoriedade para implantação de um sistema de custos no Tribunal Regional do Trabalho da 4ª Região (TRT4) até 2020, o presente estudo tem como questão problema detectar quais informações o sistema de custos deverá gerar para os gestores do TRT4. Esta pesquisa objetiva demonstrar as diretrizes do Sistema de Custos da Justiça do Trabalho (SICJT) e as necessidades do Sistema de Custos do Tribunal Regional do Trabalho da 4ª Região (SICTRT4) apontadas pelos gestores do Tribunal. A pesquisa é definida como qualitativa, descritiva e estudo de caso. Foram realizadas entrevistas com os gestores do TRT4 e analisados documentos referentes ao SICJT. Para o SICTRT4, foram apontados: (a) o método de custeio: custeio direto ou ABC; (b) o rateio dos custos indiretos: na área judiciária e administrativa; (c) os benefícios: ganho de produtividade, comparabilidade, maior transparência; (d) as informações geradas: custo do processo julgado pelas instâncias, relatórios e informações confiáveis; e (e) os centros de custos: unidades do 1º e 2º grau, apoio judiciário, apoio administrativo e as áreas autônomas. Os desafios encontrados são orçamentários, tais como a falta de conhecimento e divulgação do sistema pela administração, a resistência a mudanças e a falta de sistemas específicos.Palavras-chave: Sistema de custos. Custos aplicados ao setor público. TRT4.ABSTRACTWith the obligation to implant a cost system in the Regional Labor Court of the Fourth Region (TRT4) by 2020, the present study has as problem what information the cost system should generate for TRT4 managers. This research aims to demonstrate the guidelines of the Labor Justice Costing System (SICJT) and the needs for the Regional Labor Court of the Fourth Region Costing System (SICTRT4) pointed by the court managers. This study is defined as qualitative, descriptive and case study. Interviews were conducted with the TRT4 managers and documents related to the SICJT were analyzed. For the SICTRT4 were found: (a) costing method: direct costing method or ABC costing method; (b) apportionment: indirect costs distribution in the judicial and administrative area; (c) benefits: productivity gains, comparability, greater transparency; (d) generated information: judged cases costs from all instances, reports and reliable information; (e) costs centre: 1st and 2nd instances, legal aid, administrative support and autonomous areas. The challenges found are budget, lack of knowledge and disclosure of the system from by the administration, resistance to changes and lack of specific systems.Keywords: Costing system. Public costing. TRT4.

scholarly journals ANALISIS PERBANDINGAN EFISIENSI TENAGA KERJA SEMI MEKANIS DAN MANUAL PADA SESI POTONG BUAH (Studi kasus di Puhus 2 Estate PT Dharma Agrotama Nusantara di Desa Muara Wahau) (The Comparison Analysis of Efficiency of Semi Mechanical and Manual Labors on Fruit Cutting Session (Case study at Puhus 2 Estate PT. Dharma Agrotama Nusantara in Muara Wahau Village))

2018 ◽  
Vol 1 (1) ◽  
pp. 39
Author(s):  
PUTERI APRILANI ◽  
TETTY WIJAYANTI
Keyword(s):  
Palm Oil ◽  
Average Cost ◽  
Production Factor ◽  
Manual Labor ◽  
Comparison Analysis ◽  
The Difference ◽  
Fresh Fruit Bunches ◽  
The Cost ◽  
The Village

The purposes of this research were to know the difference between semi mechanical and manual on harvesting of palm oil and to know the efficiency of semi mechanical and manual labor on fruit cutting session of Fresh Fruit Bunches (TBS) of palm oil in Puhus 2 Estate of PT. Dharma Agrotama Nusantara (DAN) in the Village of Muara Wahau. This research was held for three months, start from March to May 2017 in Puhus 2 Estate PT. DAN in  Muara Wahau Village, Muara Wahau Subdistrict, East Kutai District. The result showed that the difference of utilization of semi mechanical and manual labor is not just on the use of machine or tools but there is also difference on the basic of the harvesters and cost. In semi mechanical labor, the average cost in four months was IDR89,057 ton-1 and 2,628.41 ton of production, while the cost of manual labor was IDR108,367 ton-1 with 1,677.03 ton of production. The production factor utilization of semi mechanical labor is more efficien compare to utilization of manual labor in the fruit cutting session of PT. DAN in Muara Wahau Village, Muara Wahau District, East Kutai District.

scholarly journals ESTRUTURA DE CUSTOS DO MANEJO DE BAIXO IMPACTO EM FLORESTAS TROPICAIS – UM ESTUDO DE CASO

FLORESTA ◽  
2005 ◽  
Vol 35 (1) ◽  
Author(s):  
Romano Timofeiczyk Junior ◽  
Luiz Roberto Graça ◽  
Ricardo Berger ◽  
Roberto Antonio Ticle De Melo e Sousa ◽  
Roberto Tuyoshi Hosokawa
Keyword(s):  
Tropical Forest ◽  
Road Construction ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Mato Grosso ◽  
Total Cost ◽  
Production Cycles ◽  
City State ◽  
The Cost

Este estudo teve o objetivo de analisar de forma pontual a estrutura de custos do manejo de baixo impacto em florestas tropicais com dois ciclos de corte. Os dados utilizados foram fornecidos por uma empresa que explora uma floresta situada no município de Marcelândia, Estado do Mato Grosso, e comercializa as toras com as indústrias da região. Os resultados demonstraram elevação dos custos variáveis ao longo do primeiro ciclo em função da implantação dos tratos silviculturais, com o custo fixo permanecendo inalterado. No segundo ciclo, ocorreu redução no custo total em razão do aumento da produtividade para 15m3/ha e da eliminação de operações das atividades pré-exploratória e exploratória. Dos componentes do custo fixo, o custo administrativo é o mais elevado, representando 26,2% do custo total, ou R$ 16,27/m3. Dos custos variáveis, a atividade exploratória é a mais onerosa, custando R$ 22,33/m3, dos quais R$ 12,92/m3 são consumidos pela abertura de estradas e o arraste. Structure of costs for low impact manegement in the tropical forest – a case study Abstract This work had the objective to analyze the structure of the cost of low impact management in the tropical forest in two production cycles. The data utilized were supplied from the company that explores a forest land localized In the Marcelândia city, State of Mato Grosso and commercializes the logs with the industries of the region. The results showed the increasing of the variables costs to long of first cycle in function of the silvicultures treatments, with the same fixed costs. In the second cycle it was observed a reduction in the total cost due to the increasing of productivity to 15m³/ha, and the elimination of pre-harvesting and harvesting operations. Inside the fixed cost, the administrative cost is higher, with 26.2% of the total cost or R$ 16.27/m³. From the variables costs, the harvest activity is the more expensive, having a cost of R$ 22.22/m³, from which R$ 12.92/m³ accounted for road construction and skidding operations.

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