scholarly journals Determination of Hotel Room Rental Rates Using the Cost-Plus Pricing Method

2021 ◽  
Vol 2 (3) ◽  
pp. 201-205
Author(s):  
Hamdan
Keyword(s):  
Hotel Room ◽  
Operational Costs ◽  
Standard Cost ◽  
The One ◽  
The Cost

Room rental rates in the hotel business is the one of the customer  consideration for selected the hotel. This study aims to compare the pricing determined by the hotel with the price-plus pricing method. The study was conducted a hotel in a tourist area in Banten by analyzing the operational costs incurred by the hotel and the standard cost that has been made. Determination of price based on full costing method obtained Standard room Rp 556.688, deluxe room Rp 722.855, Junior Executive Rp 1.077.091, Executive Rp 2.111.098, President Suite room Rp 3.546.987. But when using Variable Costing, the price of Standard room is Rp 246,089, Deluxe Room Rp 344,432, Junior Executive Rp 345,678, Executive Rp 487.244, President Suite Rp 1.934.805, so it is possible to win the competition because the price can be cheaper.

scholarly journals The cost of evolved constitutive lac gene expression is usually, but not always, maintained during evolution of generalist populations

2021 ◽  
Author(s):  
Kelly Phillips ◽  
Tim Cooper
Keyword(s):  
Lac Operon ◽  
Beneficial Mutation ◽  
General Adaptation ◽  
Genetic Perturbations ◽  
Compensatory Mutations ◽  
Escherichia Coli Bacteria ◽  
The One ◽  
The Cost

Beneficial mutations can become costly following an environmental change. Compensatory mutations can relieve these costs, while not affecting the selected function, so that the benefits are retained if the environment shifts back to be similar to the one in which the beneficial mutation was originally selected. Compensatory mutations have been extensively studied in the context of antibiotic resistance, responses to specific genetic perturbations and in the determination of interacting gene network components. Few studies have focused on the role of compensatory mutations during more general adaptation, especially as the result of selection in fluctuating environments where adaptations to different environment components may often involve tradeoffs. We examine if costs of a mutation in lacI, which deregulated expression of the lac operon in evolving populations of Escherichia coli bacteria, was compensated. This mutation occurred in multiple replicate populations selected in environments that fluctuated between growth on lactose, where the mutation was beneficial, and on glucose, where it was deleterious. We found that compensation for the cost of the lacI mutation was rare, but, when it did occur, it did not negatively affect the selected benefit. Compensation was not more likely to occur in a particular evolution environment. Compensation has the potential to remove pleiotropic costs of adaptation, but its rarity indicates that the circumstances to bring about the phenomenon may be peculiar to each individual or impeded by other selected mutations.

scholarly journals Determination of Aircraft Cruise Altitude with Minimum Fuel Consumption and Time-to-Climb: An Approach with Terminal Residual Analysis

Mathematics ◽  
2021 ◽  
Vol 9 (2) ◽  
pp. 147
Author(s):  
Taehak Kang ◽  
Jaiyoung Ryu
Keyword(s):  
Cost Minimization ◽  
Complex Problem ◽  
Residual Analysis ◽  
Collocation Methods ◽  
Cost Index ◽  
Multi Objective ◽  
Direct Collocation ◽  
The One ◽  
The Cost

A pandemic situation of COVID-19 has made a cost-minimization strategy one of the utmost priorities for commercial airliners. A relevant scheme may involve the minimization of both the fuel- and time-related costs, and the climb trajectories of both objectives were optimized to determine the optimum aircraft cruise altitude. The Hermite-Simpson method among the direct collocation methods was employed to discretize the problem domain. Novel approaches of terminal residual analysis (TRA), and a modified version, m-σ TRA, were proposed to determine the goals. The multi-objective cruise altitude (MOCA) was different by2.5%, compared to the one statistically calculated from the commercial airliner data. The present methods, TRA and m-σ TRA were powerful tools in finding a solution to this complex problem. The value σ also worked as a transition criterion between a single- and multi-objective climb path to the cruise altitude. The exemplary MOCA was determined to be 10.91 and 11.97 km at σ = 1.1 and 2.0, respectively. The cost index (CI) varied during a flight, a more realistic approach than the one with constant CI. With validated results in this study, TRA and m-σ TRA may also be effective solutions to determine the multi-objective solutions in other complex fields.

scholarly journals Pengaruh Biaya Operasional dan Beban Pajak terhadap Kemampuan Laba Bersih dengan Persediaan sebagai Variabel Moderasi Perusahaan Makanan dan Minuman yang terdaftar di BEI tahun 2014-2016

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Andi Purdiansyah ◽  
Nurasik Nurasik
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Operational Costs ◽  
Net Profit ◽  
Classical Economic ◽  
The Cost

This study aims to in order to understand the the influence of the operational costs and the a heavy tax load against on wednesday its net profit, as well as the influence the operational costs and the a heavy tax load with supplies as pemoderasi on corporations foods and beverages in bei years 2014-2016. This research including the kind of research quantitative, with a population of the situation in the whole the food companies and strong drink he shall to that it is listed on a stock exchange a period of 2014-2016 with the total number of 16 companies. Sample the determination of the agent have been carried out with a method of purposive the sampling method of and obtained samples from 13 companies. An instrument of analysis that was used are analyzed to classical economic assumptions agreed to at, the regression coefficient of multiple linear, the test and been approved t and test it moderated regression analysis (MRA) by the use of the program spss version 20 for windows . The results of the study suggests that; 1) the cost of operational significant to net profit company, 2) the tax charges significant to net profit company, 3) supplies capable of strengthen the influence of between the cost of operational to net profit company, and 4) supplies strengthen the influence of between the tax charges against net profit company the food companies and strong drink he shall to that it is listed in the indonesia stock exchange years 2014-2016

scholarly journals Determination of socio-economic conditions through wealth and material possessions: A Marxist Critique of Mansfield’s Doll’s House

2019 ◽  
Keyword(s):  
Economic Conditions ◽  
Class System ◽  
The Poor ◽  
Basic Issue ◽  
The Rich ◽  
The One ◽  
The Cost ◽  
Work Done ◽  
Poor Class

The current paper talks about the unavoidable class system that we all are entrapped in. The basic issue lies in the fact that the society we live in and grow operates on the system of class consciousness. The rich/bourgeoisie class uses and abuses the low or poor class to get their work done, whereas the poor or the proletariat has no choice except to be manipulated by the rich class for the cost of labor, for they know that their survival lies in the manipulation. It has become an accepted phenomenon that the rich class/bourgeoisie exploits the poor class for their needs and desires. The rich class has become totally dependent on the proletariat and they know they cannot move without them. As the society is designed and planned on unequal footings so, on the one hand, the rich class has found a medium to exploit the labor class but at the same time the proletariat are not allowed to interact with them and furthermore there is a bleak chance of their unification as the lower/labor class itself is a stigma in the eyes of the bourgeoisie.

scholarly journals Perhitungan tarif kamar hotel menggunakan activity based costing pada Hotel Sapadia Kotamobagu

2020 ◽  
Vol 2 (2) ◽  
pp. 103
Author(s):  
Rendy Julian David ◽  
Ventje Ilat ◽  
Jenny Morasa
Keyword(s):  
Cost Driver ◽  
Production Volume ◽  
Determination Method ◽  
Activity Based Costing ◽  
Overhead Cost ◽  
Hotel Room ◽  
Cost Of Production ◽  
Abc Method ◽  
The Cost

This research was conducted with purpose to compare the determination of hotel room rates by determining the cost of production issued by the company, in determining existing hotel room rates. The hotel company, named the Hotel Sapadia Kotamobagu. In this study the determination of hotel room rates will use the Activity Based Costing (ABC) method as a comparison with the room rates determination method used by the Sapadia hotel company. ABC Method Improves the accuracy of calculating goods cost by determining how much the overhead cost remain different in comparison to change other than based on production volume. The cost driver is one of the ABC elements which explain the overhead cost.

scholarly journals Penerapan Metode Abc (Activity Based Costing) Dalam Menentukan Harga Jual Kamar Hotel “X” ( Studi Pada Salah Satu Hotel Berbintang Di Surabaya )

2019 ◽  
Vol 2 (02) ◽  
pp. 32-42
Author(s):  
Widiar Onny Kurniawan
Keyword(s):  
Traditional Method ◽  
Hospitality Industry ◽  
Activity Based Costing ◽  
Hotel Room ◽  
Cost Efficient ◽  
Abc Method ◽  
The Cost ◽  
The City

Increasing competition in the hospitality industry, making hotels should increase the advantage in competing. An important part of improving the competitive advantage of hotels is to set, measure and allocate accurately the costs to be efficient. Cost efficient will help managers to make decisions so as to increase the occupancy rate of hotels that ultimately impact on profit. Researchers conducted research on the Hotel "X" located in the city of Surabaya where this hotel is one of the oldest four-star hotel in the city of Surabaya. Determination of the cost as the cost of room rental at Hotel "X" is still using the traditional method of the cost of renting each room on the same "X" Hotel. The purpose of this study is to know the application of Activity Based Costing (ABC) method in the calculation of service fee and the determination of the hotel room rental price "X". The technique of data analysis performed is to analyze the traditional method that is being used by Hotel "X" and compare with ABC method. The results of this study is the calculation of the cost of room rental using ABC method is more accurate when compared with traditional methods. Hotel "X" should consider undercost in the cost of room rental so that the hotel does not suffer long-term losses resulting in earnings.

scholarly journals ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK (STUDI EMPIRIS PADA UMKM DENDENG SAPI DI BANDA ACEH)

2019 ◽  
Vol 4 (2) ◽  
pp. 344-358
Author(s):  
Ruthia Bahri ◽  
Rahmawaty Rahmawaty
Keyword(s):  
Descriptive Analysis ◽  
Selling Price ◽  
Processing Industry ◽  
Beef Jerky ◽  
Cost Of Production ◽  
The Difference ◽  
The One ◽  
The Cost ◽  
Banda Aceh

The purpose of this study was to analyze the determination of cost of goods manufactured by using full costing and variable costing, approachment and to get the information about the difference of selling price between  the one which is stated by MSMEs in beef jerky processing industry in Banda Aceh and the one which is the result based on cost plus pricing method. This type of research is descriptive analysis. Based on certain criterias, there are 3 MSMEs as the samples of the research. This research shows that the cost of production of the full costing method is greater than the variable costing method. Results of determining the selling price of products also shows that there is a difference between the selling price of the products specified MSMEs of beef jerky with a selling price obtained from cost plus pricing method.

scholarly journals Determination of socio-economic conditions through wealth and material possessions: A Marxist Critique of Mansfield’s Doll’s House

2019 ◽  
Vol 3 (1) ◽  
Keyword(s):  
Economic Conditions ◽  
Class System ◽  
The Poor ◽  
Basic Issue ◽  
The Rich ◽  
The One ◽  
The Cost ◽  
Work Done ◽  
Poor Class

The current paper talks about the unavoidable class system that we all are entrapped in. The basic issue lies in the fact that the society we live in and grow operates on the system of class consciousness. The rich/bourgeoisie class uses and abuses the low or poor class to get their work done, whereas the poor or the proletariat has no choice except to be manipulated by the rich class for the cost of labor, for they know that their survival lies in the manipulation. It has become an accepted phenomenon that the rich class/bourgeoisie exploits the poor class for their needs and desires. The rich class has become totally dependent on the proletariat and they know they cannot move without them. As the society is designed and planned on unequal footings so, on the one hand, the rich class has found a medium to exploit the labor class but at the same time the proletariat are not allowed to interact with them and furthermore there is a bleak chance of their unification as the lower/labor class itself is a stigma in the eyes of the bourgeoisie.

scholarly journals Determination of Socio-economic Conditions through Wealth and Material Possessions: A Marxist Critique of Mansfield’s Doll’s House

2019 ◽  
pp. 42-51
Keyword(s):  
Economic Conditions ◽  
Class System ◽  
The Poor ◽  
Basic Issue ◽  
The Rich ◽  
The One ◽  
The Cost ◽  
Work Done ◽  
Poor Class

The current paper talks about the unavoidable class system that we all are entrapped in. The basic issue lies in the fact that the society we live in and grow operates on the system of class consciousness. The rich /bourgeoisie class uses and abuses the low or poor class to get their work done, whereas the poor or the proletariat has no choice except to be manipulated by the rich class for the cost of labor, for they know that their survival lies in manipulation. It has become an accepted phenomenon that the rich class/bourgeoisie exploits the poor class for their needs and desires. The rich class has become totally dependent on the proletariat and they know they cannot move without them. As the society is designed and planned on unequal footings so, on the one hand, the rich class has found a medium to exploit the labor class but at the same time the proletariat are not allowed to interact with them and furthermore there is bleak chance of their unification as the lower/labor class is itself a stigma in the eyes of the bourgeoisie.

Two-Stage Procedure for the Quantitative Determination of Autoprothrombin III Concentration and Some Applications

1967 ◽  
Vol 18 (01/02) ◽  
pp. 198-210 ◽  
Author(s):  
Ronald S Reno ◽  
Walter H Seegers
Keyword(s):  
Prothrombin Time ◽  
Factor Vii ◽  
Two Stage ◽  
Pronounced Increase ◽  
One Stage ◽  
Assay Procedure ◽  
Bovine Plasma ◽  
The One ◽  
Autoprothrombin C

SummaryA two-stage assay procedure was developed for the determination of the autoprothrombin C titre which can be developed from prothrombin or autoprothrombin III containing solutions. The proenzyme is activated by Russell’s viper venom and the autoprothrombin C activity that appears is measured by its ability to shorten the partial thromboplastin time of bovine plasma.Using the assay, the autoprothrombin C titre was determined in the plasma of several species, as well as the percentage of it remaining in the serum from blood clotted in glass test tubes. Much autoprothrombin III remains in human serum. With sufficient thromboplastin it was completely utilized. Plasma from selected patients with coagulation disorders was assayed and only Stuart plasma was abnormal. In so-called factor VII, IX, and P.T.A. deficiency the autoprothrombin C titre and thrombin titre that could be developed was normal. In one case (prethrombin irregularity) practically no thrombin titre developed but the amount of autoprothrombin C which generated was in the normal range.Dogs were treated with Dicumarol and the autoprothrombin C titre that could be developed from their plasmas decreased until only traces could be detected. This coincided with a lowering of the thrombin titre that could be developed and a prolongation of the one-stage prothrombin time. While the Dicumarol was acting, the dogs were given an infusion of purified bovine prothrombin and the levels of autoprothrombin C, thrombin and one-stage prothrombin time were followed for several hours. The tests became normal immediately after the infusion and then went back to preinfusion levels over a period of 24 hrs.In other dogs the effect of Dicumarol was reversed by giving vitamin K1 intravenously. The effect of the vitamin was noticed as early as 20 min after administration.In response to vitamin K the most pronounced increase was with that portion of the prothrombin molecule which yields thrombin. The proportion of that protein with respect to the precursor of autoprothrombin C increased during the first hour and then started to go down and after 3 hrs was equal to the proportion normally found in plasma.

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