scholarly journals INVENTORIAUS SVARBA PRIIMANT KOMANDOS VALDYMO SPRENDIMUS

2021 ◽  
pp. 117-124
Author(s):  
Florentina Moisescu ◽  
Gabriela Drăgănică
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Production Management ◽  
Profit Maximization ◽  
Positive Influence ◽  
Management Team ◽  
Net Profit ◽  
Academic Publications ◽  
Production And Operation ◽  
A Company

The purpose of this paper is to show the importance of inventory for a management team within a company in decision making. The main goal of the team is to maximize the company's net profit. The paper will describe the most important functions of the inventory for the benefit of society and how last minute decisions can be made regarding important activities within the organization, as well as the positive influence of these decisions. In addition, the paper will include several methods of profit maximization that involve constant monitoring of stock levels and replenishment. Careful supervision like this will prevent losses for several reasons, such as damage to packaging, expired products or even theft. Additional benefits include organized inventory, as well as the most widely used strategies in reducing expenses and increasing sales within a company. The main purpose of this paper is to increase the fact that inventory is not only a procedure that companies are required to follow at least once a year, but also has multiple advantages that can radically change profits. The methodology consisted of an analysis of academic publications and specialized books of the authors: Dorel Mates, Veronica Grosu, Aura Domil, Daniela Pordea and Denisa Cretu, publications between 2018-2020 and lectures and papers by Monica Nedelcu and Constantin Bagu have were also used to understand the stock production process, as well as production management, published in 2017. Inventory is an indispensable step in the production and operation of a business, as stated by experts in their publications.

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals Importance of Quality Control Implementation in the Production Process of a Company

2018 ◽  
Vol 10 (1) ◽  
pp. 248
Author(s):  
Francisco Javier Blanco-Encomienda ◽  
Elena Rosillo-Díaz ◽  
Juan Francisco Muñoz-Rosas
Keyword(s):  
Quality Control ◽  
Parameter Estimation ◽  
Problem Solving ◽  
Customer Satisfaction ◽  
Production Process ◽  
Positive Influence ◽  
Defective Items ◽  
Quality Product ◽  
A Company ◽  
Control Implementation

The concept of quality has gained increasing importance over the last decades. Regarding the production process of a company, the quality control implementation allows companies to offer a higher quality product, which has positive influence on customer satisfaction. This paper aims to reflect the importance of statistical methods for quality control. Based on the two broad areas of statistical inference, parameter estimation and hypothesis testing, we demonstrate the usefulness of such methods in problem solving when the proportion of defective items is considered.

scholarly journals Parameters to reduce waste in the paper curl process in a PIM company

2020 ◽  
Vol 8 (3) ◽  
pp. 185-198
Author(s):  
Felipe Do Nascimento Vaz ◽  
Dalzira De Sousa Pereira ◽  
Jonas Gomes da Silva
Keyword(s):  
Production Process ◽  
Management System ◽  
Production Management ◽  
Competitive Environment ◽  
Production Management System ◽  
Corrugated Cardboard ◽  
A Company ◽  
Paper Curl

In a highly competitive environment among companies, standardization of processes has been one of the means to reduce errors, defects, and costs. Thus, the objective of this study is to investigate what is the best standard with parameters to be applied to the manufacture of corrugated cardboard in a company in the Industrial Pole of Manaus (PIM), aiming to reduce the number of wastes from this process. The data were collected from the production management system of company X and analyzed through brainstorming with the employees of the studied process. At the end of the research it was concluded that the parameters that most influence the generation of approximately 9 types of scrap are: (a) Temperature of the cover and core; b) Press pressure; c) Corrugate pressure; d) Glue crack; e) Pressure of the coil door brakes. To reduce factory waste, a standardized list was proposed containing the parameters for each composition, observing the peculiarities of this production process.

scholarly journals Influence of Company Size on Accounting Information for Decision-Making of Management

2019 ◽  
Vol 65 (2) ◽  
pp. 11-20 ◽  
Author(s):  
Tatjana Horvat ◽  
Jožica Mojzer
Keyword(s):  
Decision Making ◽  
Contingency Table ◽  
Management Accounting ◽  
Accounting Information ◽  
Management Team ◽  
Company Size ◽  
Management Decisions ◽  
Chi Square ◽  
Chi Square Test ◽  
A Company

AbstractThe aim of this paper is to show the importance of accounting information for management, especially in medium-sized companies. Sampling was carried out according to the accidental principle, after which we selected 300 medium-sized and large companies. We used the questionnaire, which was standardized and implemented online. Two hypothesis were tested with a chi-square test and contingency table. In this study of Slovenian large and medium companies, we want to find out whether the size of the company has an impact on organizing a specific controlling service in a company and whether, in large companies, heads of accounting are more often members of management than in mediumsized enterprises. We discovered a bias between organizing a specific controlling department and the size of a company, and that large companies have more often organized a special controlling service than medium-sized enterprises. We also discovered the accounting officer’s membership in a company’s management team is not related to the size of a company. The results of the research could be used in controlling in medium-sized companies, where we suggest that management accounting in these companies is part of management decisions.

scholarly journals SYSTEM APPROACH BASED INVESTIGATION OF PRODUCTION AND ENGINEERING COMPANY MANAGEMENT

2016 ◽  
Vol 2016 (4) ◽  
pp. 295-303
Author(s):  
Галина Коновалова ◽  
Galina Konovalova
Keyword(s):  
Decision Making ◽  
Production Planning ◽  
Production Management ◽  
Functional Model ◽  
Production Costs ◽  
Production Cycle ◽  
Line Production ◽  
Online Planning ◽  
Engineering Company ◽  
A Company

Today at engineering companies there is the fol-lowing problem: the inconsistency in management decision-making causing high production costs, a longer duration of a production cycle and a nonobservance of timing of orders. To solve this problem the author of this paper has analyzed with system positions produc-tion and management at an engineering company. A system model is offered, there is described an enlarged structure, hierarchy and kinds of ends, a functional model of engineering company management is formed. In the functional model there are presented functions of a company, production and information flows. In the management scheme of a company there are formulated strategies, ends and indices of efficiency in the field of investigations and developments, finances, marketing, production. A production strategy, budget and orders connect the scheme of company management and the scheme of production management. In the scheme of production management there is located a development of processes for decision-making support, scheduling, online planning, production control, material procurement, resources control, servicing management, company shipments. The scheme of production management has two levels: a company level and a workshop one. Functions of online production planning at a company level provide the formation of a production program, plan-schedules of manufacturing products, parts, units, material requirements, manhours, production costs. Functions of on-line production planning at the workshop level ensure the formation of production schedule and working up urgent plan tasks for production sections (brigades). The influence of external and internal factors upon management system formation is described. The technical solutions offered are introduced at the closed company of “UK “Bryansk Engineering Plant” and have a universal character and may be used at all engineering companies of the country.

scholarly journals Non-Conformity Reduction in Painting Sector in Plastic Parts in a Company of the Industrial Pole of Manaus - IPM

2019 ◽  
Vol 7 (10) ◽  
pp. 144-155
Author(s):  
Leonardo Matos Damasceno ◽  
David Barbosa de Alencar ◽  
Alexandra Priscilla Tregue Costa ◽  
Antônio Estanislau Sanches
Keyword(s):  
Decision Making ◽  
Economic Development ◽  
Production Process ◽  
Behavioral Changes ◽  
Management Techniques ◽  
Plastic Parts ◽  
Quality Tools ◽  
A Company

Among the focuses of industries is the reduction of waste costs, this makes the product competitive, reduces the number of failures and, consequently, the price to the end consumer. Industrial Pole of Manaus (I.P.M.) promotes the economic development of the region and brings together large and medium-sized companies that use plastic painting as one of the stages of their production process and care about quality and invest in management methodologies, resources and technologies to optimize your processes. With this in mind, improvements were proposed in a company to reduce defects in paint in plastic parts in the motorcycle sector, and the use of appropriate quality tools and management techniques, which enabled a more assertive decision-making, measured its effects and solved the causes of the problem. The type of non-conformity of the highest level of occurrence was approached, which are defects classified as impurities, from it were identified root causes found, all variations in processes that benefit the emergence of this defect and opportunities for improvements in the process. This it can be done only with behavioral changes and with minimal economic investment.

Islamic Corporate Governance dan Pengungkapan Corporate Social Responsibility (CSR)

2020 ◽  
Vol 3 (2) ◽  
pp. 419-425
Author(s):  
Shita Tiara ◽  
Debbi Chyntia Ovami
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Positive Influence ◽  
Corporate Social Responsibility Disclosure ◽  
Good Corporate Governance ◽  
Net Profit ◽  
Corporate Social ◽  
A Company ◽  
Positive Effect

The operation of a Sharia Bank is inseparable from the demands of the implementation of Good Corporate Governance and based on Sharia principles which are referred to as Islamic Corporate Governance. This study aims to implement Islamic Corporate Governance on Corporate Social Responsibility Disclosure at BNI Syariah. This type of research in this study is qualitative. The subject in this research is BNI Syariah. The object of this research is Islamic Corporate Governance on Corporate Social Responsibility Disclosure. Data analysis techniques in this study used descriptive qualitative analysis. Achieved outcomes are journals and IPR. The results of the study show that the implementation variable of Islamic Corporate Governance has a positive influence on the disclosure of Corporate Social Responsibility (CSR) especially on BNI Syariah Jakarta Islamic Index. BNI Syariah uses 2.5% of net profit to provide Corporate Social Responsibility (CSR) funds. Disclosure of Corporate Social Responsibility (CSR) has a positive effect on the value of a company. Keywords: Islamic Corporate Governance, Corporate Social Responsibility Disclosure

scholarly journals Importance of Quality Control Implementation in the Production Process of a Company

2018 ◽  
Vol 4 (1) ◽  
pp. 240-244
Author(s):  
Francisco Javier Blanco-Encomienda ◽  
Elena Rosillo-Díaz ◽  
Juan Francisco Muñoz-Rosas
Keyword(s):  
Quality Control ◽  
Parameter Estimation ◽  
Problem Solving ◽  
Customer Satisfaction ◽  
Production Process ◽  
Positive Influence ◽  
Defective Items ◽  
Quality Product ◽  
A Company ◽  
Control Implementation

AbstractThe concept of quality has gained increasing importance over the last decades. Regarding the production process of a company, the quality control implementation allows companies to offer a higher quality product, which has positive influence on customer satisfaction. This paper aims to reflect the importance of statistical methods for quality control. Based on the two broad areas of statistical inference, parameter estimation and hypothesis testing, we demonstrate the usefulness of such methods in problem solving when the proportion of defective items is considered.

PENGARUH JASA PELAYANAN FREIGHT FORWARDING TERHADAP KEPUASAN PELANGGAN

2018 ◽  
Author(s):  
Andar Sri Sumantri ◽  
Radix Nugrahanto
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Secondary Data ◽  
Sampling Technique ◽  
Positive Influence ◽  
Linear Regression Equation ◽  
Independent Variables ◽  
Freight Forwarder ◽  
Freight Forwarding ◽  
A Company

<p>Customer is an important factor for the survival of a company. At a time, company sometimes didn’t know the level of customer satisfaction. If the company continues with this situation, the company would not know the next strategies to develop the company. There are many factors that connected with customer such as trust, facility and service quality. This research objective is to analyze if there is a positive influence, both individually and simultaneously between independent variables which are trust, facility and service quality to the dependent variable which is customers. In this research the object are the customers of PT Panah Persada Logisindo Semarang. The data sources are primary and secondary data using sampling technique of 80 respondents. The results of multiple linear regression equation show that there is a positive influence and partial significant between (t= 3,543 &gt; ttebal = 1, 99167) Trust, (t=4,976 &gt;ttebal=1,99167 ) Facility and (t =3,908 &gt; ttebal= 1, 99167) Service Quality effected by customer satisfaction.</p><p><strong>Keywords: Trust, Facility, Service Quality, Customer Satisfaction</strong></p><p>Kepuasaan Pelanggan merupakan faktor penting terhadap kelangsungan hidup sebuah perusahaan. Masalah yang dihadapi perusahaan saat ini berkaitan dengan tidak diketahuinya kepuasaan Pelanggan setiap tahun, Jika ini dibiarkan terus menerus, perusahaan tidak dapat menentukan strategi untuk meningkakan kepuasaan pelanggan. Ada banyak faktor yang mempengaruhi Kepuasaan Pelanggandipengaruhi oleh kepercayaan, fasilitas dan Kualitas Pelayanaan. Perumusan masalah, tujuan penelitian dan hipotesis pada latar belakang masalah dan tujuan penelitian ini untuk menganalisis adakah pengaruh yang positif baik secara individual dan simultan antara variabel independen yaitu kepercayaan, fasilitas, kualitas pelayanaan terhadap variabel dependen yaitu Kepuasaan Pelanggan. Pada penelitian ini obyek yang diambil pengguna jasa Freight forwarder PT Panah Persana Logisindo Semarang Sumber data meliputi data primer dan sekunder. Sampel pada penelitian ini adalah 80 responden teknik sampling yang digunakan seluruh populasi dijadikan sample. Berdasarkan hasil penelitian dan analisis berganda dihasilkan persamaan : Hasil persamaan regresi linear berganda menunjukkan bahwa ada pengaruh yang positif dan signifikan secara parsial antara ( t hitung = 3,543&gt; t tabel = 1,99167) kepercayaan, (t hitung4,976 &gt; t tabel =1,99167) Fasilitas ( t hitung = 3,908&gt; t tabel = 1,99167) Kualitas pelayanaan terhadap Kepuasaan Pelanggan.</p><p><strong>Kata kunci : Kepercayaan, Fasilitas, Kualitas Pelanggan. Kepuasaan Pelanggan</strong></p>

PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN BUAH MELON PT. SYAFINA NIAGA

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Iwan Kurniawan Subagja, SE., MM. ◽  
Slamet Istoto
Keyword(s):  
Decision Making ◽  
Product Quality ◽  
Sampling Methods ◽  
Marketing Mix ◽  
Sampling Techniques ◽  
Purchasing Decisions ◽  
Individual Activity ◽  
A Company ◽  
Melon Fruit

Decision making is an individual activity that is directly involved in obtaining and using the goods offered. Promotion is one of the variables in a marketing mix that is very important to be implemented by a company in marketing its products or services, thus influencing consumers to make purchasing decisions. The quality of the product can also affect consumers in making purchasing decisions. This study aims to analyze the effect of product quality and promotion on purchasing decision of Melon fruit. Population and sample of research is purchasing or buyer from consumer of PT. Syafina Niaga as many as 30 companies and sampling methods using saturated sampling techniques as well as analysis used with regression analysis. The results showed that there is a significant influence between product quality and promotion of purchasing decisions.

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