scholarly journals Laminasyon Tekniği İle Üretilen Sim İpliklerden Örülen Kumaşların Tekstil Terbiye İşlemlerine Karşı Dayanımının İncelenmesi

2020 ◽  
Vol 27 (120) ◽  
pp. 260-270
Author(s):  
Elif YILMAZ ◽  
Sevda ALTAŞ ◽  
Nildeniz ADMAN ◽  
Burçin YALÇIN ÖZKAN
Keyword(s):  
Production Process ◽  
High Temperatures ◽  
Production Costs ◽  
Raw Material ◽  
Post Processing ◽  
Sale Price ◽  
Polyester Fabrics ◽  
Alkaline Environments ◽  
Textile Finishing ◽  
Finishing Processes

The pre-finishing, finishing, and dyeing processes applied to the fabrics are carried out at high temperatures, in acidic or alkaline environments. Conventional metalized yarns which are produced by metalized yarn companies cannot resist these conditions that change due to raw material type. Metalized parts exfoliate when exposed to these conditions, and shiny appearance disappears completely. Therefore, in order to be a solution for this problem for the products that the use of metalized yarn is required, companies produce fabrics by using metalized yarns that were colored in bobbin form and choose proper application conditions for metalized yarns. However, because this solution increases production time and workmanship, the production costs and the product’s sale price increase correspondingly. The use of metalized yarns with untreated fiber is more advantageous than the method mentioned above for companies in terms of both cost and ease of production process. For this purpose, in this study, the resistance of metalized yarns that were produced by using lamination technique was tested against the chemicals which metalized yarns can be exposed during textile finishing processes, and the appearances of the fabrics were evaluated. Because metalized yarns are commonly used in the production of cotton and polyester fabrics, finishing processes that are applied to cotton and polyester fabrics were applied to metalized fabrics in a textile finishing laboratory. Then post-processing appearances of fabrics were evaluated subjectively.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

scholarly journals IDENTIFIKASI KENDALA DALAM PROSES PRODUKSI DAN DAMPAKNYA TERHADAP BIAYA PRODUKSI PADA UD. RISKY

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Intan Purwatianingsih Sihadi ◽  
Sifrid S. Pangemanan ◽  
Hendrik Gamaliel
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Internal Constraints ◽  
Industrial Companies ◽  
Constraint Theory ◽  
The Impact ◽  
A Company ◽  
Theory Of Constraint

Constraints are activities that prevent companies from carrying out production activities. Along with the increasingly competitive world economy today, industrial companies are required to be more sensitive in anticipating constraints that occur both internally and externally. These constraints must be considered by the company because it can hamper the production process which has an impact on production costs as well as sales volumes which ultimately cause losses to the company. One tool that can identify constraints of a company is the Constraint Theory. This study aims to find out what constraints occur in the production process and the impact of these constraints on production costs. The method used in this study is descriptive. The results of this study are internal constraints are engine damage and external constraints are delays in the delivery of raw materials. The impact of these constraints on production costs is the loss of raw material costs and an increase in factory overhead costs.Keywords: Constraints, Production Cost, Theory of Constraint

scholarly journals SISTEM INFORMASI AKUNTANSI DALAM KAITANNYA DENGAN LAPORAN BIAYA PRODUKSI PADA PERUSAHAAN CV SURYA PRATAMA GEMILANG

2019 ◽  
Author(s):  
LUSSAR GERRYCIA GUNAWAN ◽  
Iriyadi
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Accounting Information ◽  
Production Costs ◽  
Raw Material ◽  
Cost Calculation ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Laboratory Equipment ◽  
Record System

Development of competitive businesses have triggered changes in the various methods of business management to streamline labor costs, overhead costs and raw material costs in improving product quality. Manufacturing companies are in a period of dynamic transformation that requires the manufacturers to always expand its business to survive and have strong competitiveness in addition to the company must have a strategy for its business organization, strategies must be developed by the company in addition to developing the company's products also must develop the data processing. Every company should be able to do if financial data appropriately and accurately to support the company's business decisions. For that a corporate leader needs a tool to control the company, the tool is a useful accounting information system to present the report production costs properly. Hopefully, by the system of all the activities of the company can be run according to plan and to minimize deviations or errors that occur which could harm the company.Object of research chosen by the authors is the company CV Surya Pratama Gemilang, a medium-sized manufacturing company that produces a variety of bacterial decomposition and laboratory equipment. The company has a systematic record system and computerized production and there are some systems that are still made manually as demand for raw materials from the production to the warehouse with a waffle sometimes only just though the procedure had to use a memo for taking raw materials from the warehouse. In doing production company CV Surya Pratama Gemilang processing raw materials into finished products based on processes that make the production process according to the requirement or determination of the barn, so when the warehouse inventory is less than the policy-setting in the warehouse, the company started production to meet the needs of the provisions in the warehouse. From the nature of the production process suitable production cost calculation is based on the cost method (Process Costing).Keywords: Accounting Information Systems, report production costs, Cost Based Process

scholarly journals MODIFIKASI BUCKET ELEVATOR 536 PADA PT X

2019 ◽  
Vol 18 (3) ◽  
pp. 291-296
Author(s):  
Candra Damis Widiawaty ◽  
Averoes Syahputra Agil ◽  
Bayu Chandra Hangesthi
Keyword(s):  
Production Process ◽  
Transport Process ◽  
Casting Process ◽  
Production Costs ◽  
Raw Material ◽  
Sand Transport ◽  
Modification Process ◽  
Bucket Elevator ◽  
Casting Sand

In the production process at PT X, such as casting process, required raw material in the form of casting sand. The sand transport process is done by a machine called a Bucket Elevator. The current condition of Bucket Elevator at Plant 2 PT X had some problems on its design due to the initial modification process to the machine that were deliberately done in order to ease the process of troubleshooting and repair on the machine to adjust the height of the drum shaft supported by the bearing, however, the modification causes a sand leak that impacted the lifetime of the bearing. The damage that occurs to the bearing of the Bucket Elevator can slow the production process at PT X down, which lasts between 120 hours to 134 hours per week. Therefore, it is necessary to modify the design of the Bucket Elevator machine in order to stop the sand leakage and be able to work optimally. The design modifications made, are changes to the shaft height adjusting mechanism of the Bucket Elevator 536 drum machine by providing a lock to minimize the leakage of sand that occurs and replace the bearing type to the type that is equipped with a seal to prevent the entry of sand into the bearings. The result of this modification can extend the lifetime bearing, thereby reducing production costs due to bearing replacement, and easing the troubleshooting and repairing process of the engine to adjust the height of the drum shaft supported by the bearings.

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

Graubündens Wald im Fokus | Focus on the Grisons forest

2009 ◽  
Vol 160 (7) ◽  
pp. 195-200
Author(s):  
Reto Hefti
Keyword(s):  
Climate Change ◽  
Global Warming ◽  
Natural Hazards ◽  
Positive Attitude ◽  
Production Costs ◽  
Raw Material ◽  
Intensive Use ◽  
Form Part ◽  
New Challenges ◽  
The Government

In the mountainous canton Grisons, much visited by tourists, the forest has always had an important role to play. New challenges are now presenting themselves. The article goes more closely into two themes on the Grisons forestry agenda dominating in the next few years: the increased use of timber and climate change. With the increased demand for logs and the new sawmill in Domat/Ems new opportunities are offered to the canton for more intensive use of the raw material, wood. This depends on a reduction in production costs and a positive attitude of the population towards the greater use of wood. A series of measures from the Grisons Forestry Department should be of help here. The risk of damage to infrastructure is particularly high in a mountainous canton. The cantonal government of the Grisons has commissioned the Forestry Department to define the situation concerning the possible consequences of global warming on natural hazards and to propose measures which may be taken. The setting up of extensive measurement and information systems, the elaboration of intervention maps, the estimation of the danger potential in exposed areas outside the building zone and the maintenance of existing protective constructions through the creation of a protective constructions register, all form part of the government programme for 2009 to 2012. In the Grisons, forest owners and visitors will have to become accustomed to the fact that their forests must again produce more wood and that, on account of global warming, protective forests will become even more important than they already are today.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

Technical accounting: sugar extraction and losses

2020 ◽  
pp. 712-721
Author(s):  
Jan Maarten de Bruijn de Bruijn
Keyword(s):  
Process Improvement ◽  
Best Practice ◽  
Continuous Process ◽  
Extraction Yield ◽  
Production Costs ◽  
Raw Material ◽  
Sugar Production ◽  
Cost Leadership ◽  
Sugar Extraction ◽  
White Sugar

The bought sugar in the processed raw material (either beet or cane) comprises a high financial value and may contribute to somewhere around 50% of the white sugar production costs. It is therefore of the utmost importance to minimize sugar losses along the process and produce as much white sugar as possible from the raw material. This paper explains the principle of technical accounting as tool to control sugar extraction and losses in beet sugar manufacture. The sugar mass balance used to calculate the overall sugar extraction yield, as well as several simple calculations proposed for estimating the different sugar losses (like e.g. extraction (diffusion) losses, infection losses, sugar losses in molasses, etc.) in the subsequent process steps will be explained in detail. Proper technical accounting is considered indispensable for continuous process control and process improvement in pursuit of best-practice operation and cost-leadership.

scholarly journals Rheological behavior of high consistency enzymatically fibrillated cellulose suspensions

Cellulose ◽  
2021 ◽  
Author(s):  
Aayush Kumar Jaiswal ◽  
Vinay Kumar ◽  
Alexey Khakalo ◽  
Panu Lahtinen ◽  
Katariina Solin ◽  
...  
Keyword(s):  
Power Law ◽  
Shear Viscosity ◽  
Production Costs ◽  
Raw Material ◽  
Structure Property ◽  
Morphological Examination ◽  
Direct Function ◽  
Typical Application ◽  
Enzyme Dosage ◽  
High Consistency

AbstractHigh-consistency processing of fibrillated cellulose materials is attractive for commercial applications due to potential for lowered production costs, energy savings and easier logistics. The current work investigated structure–property relationships of fibrillated cellulose suspensions produced at 20% consistency using VTT HefCel (High-consistency enzymatic fibrillation of cellulose) technology. Morphological examination of the fibrillated materials revealed that enzymatic action on the cellulose substrates was not a direct function of enzyme dosage but rather was dependent on the raw material composition. Furthermore, shear viscosity of the HefCel suspensions was found to decrease with increasing enzyme dosage while the water retention increased. The shear viscosity followed power law relationship with the power law index varying in the range 0.11–0.73. The shear-thinning behavior decreased with increasing consistency. Moreover, suspension viscosity ($$\upmu$$ μ ) was found to be highly dependent on the consistency ($$\mathrm{c})$$ c ) as $$\upmu \sim {\mathrm{c}}^{\mathrm{m}}$$ μ ∼ c m , with $$\mathrm{m}$$ m ranging from 2.75 to 4.31 for different samples. Yield stress (τy) of the HefCel suspensions was measured at 7 and 10% consistencies. The performance of the fibrillated cellulose grades in a typical application was demonstrated by casting films, which were characterized for their mechanical properties. Graphic abstract

scholarly journals Economic and Sustainability of Biodiesel Production—A Systematic Literature Review

2021 ◽  
Vol 3 (1) ◽  
pp. 19-36
Author(s):  
Tamás Mizik ◽  
Gábor Gyarmati
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Volatile Fatty Acids ◽  
First Generation ◽  
Production Costs ◽  
Raw Material ◽  
Biodiesel Production ◽  
Important Research Topic ◽  
The Social ◽  
High Production

As Earth’s fossil energy resources are limited, there is a growing need for renewable resources such as biodiesel. That is the reason why the social, economic and environmental impacts of biofuels became an important research topic in the last decade. Depleted stocks of crude oil and the significant level of environmental pollution encourage researchers and professionals to seek and find solutions. The study aims to analyze the economic and sustainability issues of biodiesel production by a systematic literature review. During this process, 53 relevant studies were analyzed out of 13,069 identified articles. Every study agrees that there are several concerns about the first-generation technology; however, further generations cannot be price-competitive at this moment due to the immature technology and high production costs. However, there are promising alternatives, such as wastewater-based microalgae with up to 70% oil content, fat, oils and grease (FOG), when production cost is below 799 USD/gallon, and municipal solid waste-volatile fatty acids technology, where the raw material is free. Proper management of the co-products (mainly glycerol) is essential, especially at the currently low petroleum prices (0.29 USD/L), which can only be handled by the biorefineries. Sustainability is sometimes translated as cost efficiency, but the complex interpretation is becoming more common. Common elements of sustainability are environmental and social, as well as economic, issues.

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