THE METHODS OF CALCULATING THE OPERATING COSTS OF ROAD MACHINES, TAKING INTO ACCOUNT THE PECULIARITIES OF THEIR OPERATIONAL CHARACTERISTICS

2021 ◽  
pp. 139-141
Author(s):  
A. Omarov ◽  
M. Abdulaev
2020 ◽  
pp. 62-70
Author(s):  
Viktor I. Lyubimov ◽  
Yuri G. Varakosov ◽  
Viktor I. Baryshev

    Topical issues of justification and use of various types of passenger transport are considered. Use peculiarities and operating costs of automobile, railway, air, sea and river transport are analyzed on the example of the North-Western region of Russia. Special attention is paid to the use of sea and river high-speed passenger ships. Technical and operational characteristics of new types of high-speed passenger ships are described. A feasibility study of using various types of high-speed passenger ships has been performed. It is shown that according to a number of technical and economic indicators of the passenger transportation efficiency, WIG vessels exceed the characteristics of other types of high-speed vessels.


Author(s):  
Sergey A. Smolyak

The preparation of financial statements in accordance with IFRS involves the choice of such methods of depreciation for assets that are supposed to reflect most accurately the expected pattern of consumption of future economic benefits from the use of assets. However, in relation to machinery and equipment items this requirement is difficult to implement, since it is not clear how to understand and measure the economic benefits associated with such assets and the pattern of their consumption. In our opinion, the consumption of future economic benefits from the use of an asset is reflected in its fair value, and the depreciation of an asset over a period of time expresses a decrease in the fair value of the asset in that period. Having regard to this position, it is necessary to be be choosing such a depreciation method which affords the best correspondence between the carrying amount of assets and their fair values. We show that the often used linear depreciation method does not satisfy this requirement even for an asset that generates equal annual benefits from year to year. The article is devoted to the selection of the most suitable method of depreciation for machinery and equipment items. In our opinion, it is necessary to take into account the dynamics of their degradation processes (deterioration of operational characteristics). In this regard, we provide numerous data on a decrease in productivity and an increase in operating costs with age for various machinery and equipment categories. The analysis of such data allows us to offer a simple linear model of machine impair­ment/de­gradation, as well as a depreciation method based on it. This method turns out to resemble the sum of the years’ digits method and can be considered as a generalization of such a method. Its applicability to measuring the depreciation of real machinery and equipment items is confirmed by the results of economic and mathematical modeling and experimental estimates.


2020 ◽  
Vol 66 (10) ◽  
pp. 4378-4396 ◽  
Author(s):  
Jiri Chod ◽  
Nikolaos Trichakis ◽  
Gerry Tsoukalas ◽  
Henry Aspegren ◽  
Mark Weber

We develop a theory that shows signaling a firm’s fundamental quality (e.g., its operational capabilities) to lenders through inventory transactions to be more efficient—it leads to less costly operational distortions—than signaling through loan requests, and we characterize how the efficiency gains depend on firm operational characteristics, such as operating costs, market size, and inventory salvage value. Signaling through inventory being only tenable when inventory transactions are verifiable at low enough cost, we then turn our attention to how this verifiability can be achieved in practice and argue that blockchain technology could enable it more efficiently than traditional monitoring mechanisms. To demonstrate, we develop b_verify, an open-source blockchain protocol that leverages Bitcoin to provide supply chain transparency at scale and in a cost-effective way. The paper identifies an important benefit of blockchain adoption—by opening a window of transparency into a firm’s supply chain, blockchain technology furnishes the ability to secure favorable financing terms at lower signaling costs. Furthermore, the analysis of the preferred signaling mode sheds light on what types of firms or supply chains would stand to benefit the most from this use of blockchain technology. This paper was accepted by Victor Martínez-de-Albéniz, operations management.


Author(s):  
M. T. Dineen

The production of rubber modified thermoplastics can exceed rates of 30,000 pounds per hour. If a production plant needs to equilibrate or has an upset, that means operating costs and lost revenue. Results of transmission electron microscopy (TEM) can be used for process adjustments to minimize product loss. Conventional TEM, however, is not a rapid turnaround technique. The TEM process was examined, and it was determined that 50% of the time it took to complete a polymer sample was related to film processing, even when using automated equipment. By replacing the conventional film portion of the process with a commercially available system to digitally acquire the TEM image, a production plant can have the same TEM image in the control room within 1.5 hours of sampling.A Hitachi H-600 TEM Operated at 100 kV with a tungsten filament was retrofitted with a SEMICAPS™ image collection and processing workstation and a KODAK MEGAPLUS™ charged coupled device (CCD) camera (Fig. 1). Media Cybernetics Image-Pro Plus software was included, and connections to a Phaser II SDX printer and the network were made. Network printers and other PC and Mac software (e.g. NIH Image) were available. By using digital acquisition and processing, the time it takes to produce a hard copy of a digital image is greatly reduced compared to the time it takes to process film.


Liquidity ◽  
2016 ◽  
Vol 5 (1) ◽  
pp. 53-64
Author(s):  
Yumniati Agustina

Investigation in various regions in Indonesia found indications of the alleged fraud that result from unccountable use and management of BOS funds. Among the findings, including payments that do not fit the technical guidelines, no accountability report, and the use of funds with unaccountable receipt. In the Regulation of the Minister of Education and Culture of the Republic of No. 161/2014, stated that: BOS is a government program that is basically forfunding the nonpersonnel operating costs of the primary education as the implementer of compulsory education program. The purpose of this study were (1) to analyze the accounting cycle and financial accountability for the use of BOS funds in the 2015, (2) to analyze the compliance of the accounting cycle and financial accountability of the BOS funds, (3) to analyze the transparency and accountability of BOS fund’s reports. The observed elementary school is SDIT X in Depok, West Java. Result shows that they do not fully compliance to the appropriate regulatory technical guidelines. On the other hand, the transparency and accountability issues show that: (1) BOS Management Team, Teachers Council and School’s Committee’s involvement in the BOS fund management, and (2) evaluation and comparison of the final report of prior periods, so that transparency and accountability of the use and management of BOS funds can be improved.


2019 ◽  
pp. 82-87
Author(s):  
Nina P. Nestyorkina ◽  
Olga Yu. Kovalenko ◽  
Yulia A. Zhuravlyova

The article analyses the operational characteristics of 10W LED lamps with T8 bulb manufactured by ASD (Russia), Smartbuy (Taiwan), and VOLPE (PRC) and 18W FL with T8 bulb manufactured by PHILIPS (Poland) including the dependence of these lamps on the supply voltage. The results of measurements show that: a) the period of stabilisation of electric parameters and luminous flux of LED lamps does not cause discomfort of illumination unlike the said FL, the luminous flux of which at the moment of switching on is 70 % of the nominal value, which is reached after 13 minutes; b) with nominal voltage of supply network, the value of luminous flux of 10W ASD LED-T8R-STD LED lamp (Russia) is 6 % less than the declared one, and that of Smartbuy SBL-T8-10-64K-A (Taiwan) and VOLPE LED-T8-10W/DW/G13/FR/FIX/N (PRC) is even less; c) the general colour rendering index of all studied LED lamps is less than the declared one (72 instead of 80); d) the flicker index of all studied LED lamps does not exceed the declared value of 5 %; e) the characteristics of LED lamps almost do not depend on changes of the supply voltage within the range of ±10 %. The recommendations regarding the application of the studied LED lamps are given.


2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Joseph Priyandana ◽  
Jamaaluddin Jamaaluddin

In the animal feed industry, steam is used in pellet making machines. In this process, steam from the boiler is distributed to the pellet mill through the pipe. The purpose of this study is to observe the waste of electricity costs of operating a boiler by calculating heat loss in a distribution pipe. The method of assessing heat loss is done by calculating losses caused by heat loss in the boiler distribution. Then make a calculation application model based on the data obtained. From the data analyzed, the amount of heat lost in the non-insulating distribution pipe is 0.766 kJ/s with a loss of Rp 5.628,600 operating costs per month compared to heat loss in an isolated pipe condition of 0.047 kJ/s with losses which cost slightly more than Rp 368 190 / month. This heat loss calculation process is made on an android application by entering the calculation formula on the program and the data that has been obtained.


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