scholarly journals Model for Simulating the Financial Viability of a Just-in-Time Maintenance Program in an Agribusiness Company

2021 ◽  
Author(s):  
Carlos Augusto Candeo Fontanini ◽  
Dewey Wollmann
Keyword(s):  
Production Process ◽  
Research Question ◽  
Continuous Production ◽  
Integrated System ◽  
Raw Material ◽  
Just In Time ◽  
Financial Viability ◽  
Selling Price ◽  
Operational Conditions ◽  
Maintenance Program

Research Question: The objective of this article is to present the model for simulating the financial viability of a Just-in-Time Maintenance Program in an agribusiness company.  Motivation: Maintenance management in agro-industrial environments lacks effective systems to optimize the production process. The existing maintenance program have proven to be ineffective, from the point of view that unscheduled production downtime continues to occur. It is important to highlight that the types of maintenance used today, considering that their characteristics are not able to reduce or minimize the errors caused by human limited capacity, which has contributed to the increase of unscheduled production stoppages, causing equipment unavailability, low quality of final products and, mainly, failing to deliver products as agreed with customers. Idea: The maintenance program called Just-In-Time Maintenance Program - Maintenance Just in Time – consists of an integrated system for monitoring physical phenomena, with sensors installed in the equipment, connected to a central diagnosis able to predict failures in real time. With this program, it is possible to know in advance what may happen, taking the necessary measures regarding the acquisition of parts, repairs, and personnel allocation, among others, making these stops compatible or readjusting them with the production plan to minimize the undesirable stops. Data: The choice of the company participating in the research is made due to its continuous production process. The present study used a non-probabilistic sample for convenience with that provided by the observed company. The information collected in the agribusiness regarding the selling price, cost of raw material, cost of electricity, and total expenditure on maintenance, refer to the year 2020. Tools: A mathematical model was developed that estimates variations in the company's productivity and the consequent financial impacts. The results, operational and financial, of the model allow assessing the feasibility of implementing each of these programs. Findings: The results obtained indicate losses with the current maintenance program and show the potential for implementing the Just-In-Time Maintenance Program. This research concludes that it is possible to reduce unscheduled stoppages that cause production interruptions, increasing profit, with the implementation of the Just-In-Time Maintenance Program. Contribution: This article contributes to the literature as it presents an equipment maintenance model based on operational conditions, in contrast to other existing maintenance programs.

scholarly journals Continuous Valorization of Glycerol into Solketal: Recent Advances on Catalysts, Processes, and Industrial Perspectives

2021 ◽  
Vol 2 (2) ◽  
pp. 286-324
Author(s):  
Isabella Corrêa ◽  
Rui P. V. Faria ◽  
Alírio E. Rodrigues
Keyword(s):  
Continuous Production ◽  
Oxidation Stability ◽  
Raw Material ◽  
Biodiesel Production ◽  
Biofuel Production ◽  
Fuel Additive ◽  
Production Chain ◽  
Operational Conditions ◽  
Production Processes ◽  
Recent Advances

With the global biodiesel production growing as never seen before, encouraged by government policies, fiscal incentives, and emissions laws to control air pollution, there has been the collateral effect of generating massive amounts of crude glycerol, a by-product from the biodiesel industry. The positive effect of minimizing CO2 emissions using biofuels is jeopardized by the fact that the waste generated by this industry represents an enormous environmental disadvantage. The strategy of viewing “waste as a resource” led the scientific community to propose numerous processes that use glycerol as raw material. Solketal, the product of the reaction of glycerol and acetone, stands out as a promising fuel additive capable of enhancing fuel octane number and oxidation stability, diminishing particle emissions and gum formation, and enhancing properties at low temperatures. The production of this chemical can rely on several of the Green Chemistry principles, besides fitting the Circular Economy Model, once it can be reinserted in the biofuel production chain. This paper reviews the recent advances in solketal production, focusing on continuous production processes and on Process Intensification strategies. The performance of different catalysts under various operational conditions is summarized and the proposed industrial solketal production processes are compared.

scholarly journals Peningkatan Pendapatan Pengrajin melalui Produksi Briket Ramah Lingkungan

2021 ◽  
Vol 6 (3) ◽  
pp. 298-305
Author(s):  
Sukamta Sukamta ◽  
Indardi Indardi
Keyword(s):  
Production Process ◽  
Product Quality ◽  
Process Management ◽  
Production Capacity ◽  
Raw Material ◽  
Added Value ◽  
Coconut Shell ◽  
Selling Price ◽  
Management Quality ◽  
Service Activity

The problems faced by coconut shell charcoal craftsmen are production capacity, product quality, and low selling prices. Low product quality is due to the absence of quality standards in the production process. This activity aims to improve the management quality and add value to charcoal products by turning them into briquettes to increase the selling price. Implementing activities is divided into two different problem areas that one partner handles: production problems and management problems (raw material management, production process management, packing, and warehousing management, shipping management, product quality assurance management, and marketing management). The output of this community service activity is that coconut shell charcoal has been produced with an increased quality than before in terms of the low water content of less than 7%. Likewise, the briquettes to those produced are of high quality. There is an increase in added value through processing shell charcoal into briquettes which have significantly increased revenue and profit.

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

Pembuatan Gula Semut dari Gula Merah Kelapa di Kabupaten Bulukumba

DEDIKASI ◽  
2019 ◽  
Vol 21 (1) ◽  
Author(s):  
Diana Eka Pratiwi ◽  
Army Auliah ◽  
Maryono Maryono
Keyword(s):  
Shelf Life ◽  
Economic Value ◽  
Raw Material ◽  
Selling Price ◽  
Sugar Production ◽  
Brown Sugar ◽  
South Sulawesi ◽  
Palm Sugar

Herlang Subdistrict is the largest producer of coconut juice (along with Selayar Regency and JenepontoRegency) which is the raw material for coconut sugar production in South Sulawesi. Tugondeng Village is one ofthe villages in Herlang District. About 80% of Tugondeng villagers work in the coconut sugar manufacturingindustry. However, this potential has not well developed due to the low economic value of brown sugar. To increasethe selling price of coconut sugar produced by Tugondeng Village, efforts need to be made to process coconut sapand coconut sugar into products which have higher selling price, namely palm sugar. The steps taken to achieve theobjectives of this activity were : (a) presentation of material on how to process coconut sap and coconut sugar intopalm sugar; and (b) demonstration of preparing palm sugar from coconut sap and coconut sugar. The resultsobtained show that the process of making palm sugar from coconut sap and coconut sugar is quite simple and thepalm sugar produced has longer shelf-life than coconut sugar

scholarly journals Cultivation of oyster mushroom (Pleurotus ostreatus (Jacq.) P. Kumm.) using coffee waste and pulp to mitigate caffeine and pulp related pollution

2018 ◽  
Vol 47 (4) ◽  
pp. 887-892
Author(s):  
Juan Carlos Calderon Lopez ◽  
Kampanad Bhaktikul
Keyword(s):  
Economic Analysis ◽  
Pleurotus Ostreatus ◽  
Raw Material ◽  
Oyster Mushroom ◽  
Financial Viability ◽  
Technical Aspects ◽  
San Salvador ◽  
Coffee Waste ◽  
Material Characteristics

This paper aims to assess the technical, economic, and financial viability of cultivation of mushroom from coffee waste and pulp. The raw material characteristics and technical aspects were analyzed. In techno economic analysis, the investment is defined, and the financing of the project were explained. It is believed that production of mushroom from coffee waste and pulp is feasible as well as profitable in San Salvador. Use of coffee waste in the production of mushroom will prevent its damping in landfills and thus be friendly to environment as well.

scholarly journals ANALYSIS CONTROL SUPPLIES RAW MATERIALS TO EFFICIENCY COST, USING THE METHOD OF ECONOMIC QUANTITY ORDER AT CV. PQR

2018 ◽  
Vol 1 (01) ◽  
pp. 41
Author(s):  
Wartoyo Hadi
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Analysis Data ◽  
Raw Material ◽  
Economic Order Quantity ◽  
Economic Order ◽  
Order Quantity ◽  
Safety Stock ◽  
Reorder Point ◽  
Efficiency Cost

The purpose of the implementation of this research is to find the effectiveness of supplies raw materials, the method of analysis data used in the square is the smallest trend for planning raw materials and controling supplies use method of economic order quantity (EOQ) analyze reorder point. Analysis reorder point and safety stock. And analyzes efficiency cost of raw materials. Forecasting raw materials years 20x7 according to the smallest trend, cloth and dakron happened the difference is greater than of the target needed (according to a company); controling supplies raw materials with the methods eoq in 20x7 more effective than reservations raw materials cloth and dakron and more efficient than cost raw materials. The company should review the policy of forecasting raw material supplies that had been undertaken and make planning supplies the raw material that more accurate using the firm’s historical data and not only targeting the output production next year, so that machines production can be optimized. Considering the use of control supplies with the methods economic order quantity to companies, so this analysis can determine material reservations, supplies safety, maximum supplies to avoid the risk of running out of raw materials, because the companies often happened less dressed up a result of reservations that time is inaccurate, the lack of safety stock and the deferred the delivery of goods which often disturb the production process, by this method can prevent these things, so that the production process can run smoothly and minimize the cost of raw materials supplies.

scholarly journals Meningkatkan kinerja usaha kecil menengah dengan pendekatan value engineering

2018 ◽  
Vol 1 (1) ◽  
pp. 35 ◽  
Author(s):  
M. Muslimin Ilham ◽  
Ferry Suzantho ◽  
Surahmad Surahmad ◽  
Fuad Achmadi
Keyword(s):  
Production Process ◽  
Labor Cost ◽  
Value Engineering ◽  
Engineering Method ◽  
Selling Price ◽  
Company Performance ◽  
Research Activities ◽  
Long Time ◽  
Technical Specifications ◽  
Welding Joints

Currently, the use of value engineering has been done in various business fields. Not only large companies, but SMEs in the region have also started to recognize the method of business management with value engineering. This research attempts to solve the problem of how SMEs can improve their performance based on Value Engineering approach. This research is a qualitative research. From the research activities, obtained the following conclusions. (1) Application of Value Engineering method on SMEs can complete better solution in order to improve company performance. (2) Based on the alternative combination of work methods created then, alternative application of value engineering selected. Because the application of value engineering has advantages such as: (a) Rapid production process, (b) Neat workmanship, (c) Selling price is higher. While the technical specifications owned by Value Engineering alternatives that will be run are as follows: (a) The process does not work long time to manufacture 1 unit of minimalist metal fence. For the size of 8m2 it only takes 2 days. (b) The quality and quality required have a perfect shape and are not defective. (c) The welding joints are not easily broken by impact / blow. (3) Cost reduction can be done on Value Engineering method, because the change of new method in production process of minimizing iron fence affecting the reduction of labor cost. The reduction of these costs will affect the increase in the higher performance of the product, so the value of the product to rise, then affect the selling price to be high.

scholarly journals Inovasi alat musik konvensional berbahan dasar bambu oleh Indonesian Bamboo Community

2018 ◽  
Vol 13 (1) ◽  
pp. 1-10
Author(s):  
Mirna Nurmala
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Creative Process ◽  
Musical Instrument ◽  
Qualitative Research Methods ◽  
Raw Material ◽  
Selling Price ◽  
Important Thing ◽  
Material Cost

Adanya asumsi bahwa bambu merupakan material dasar yang murah dan tidak memiliki harga jual,memicu kegelisahan beberapa kalangan untuk berinovasi menggunakan bambu sebagai bahan dasar. Salah satunya adalah Indonesian Bamboo Community yang dipimpin oleh Adang Muhidin yang mencoba berinovasi dengan membuat alat musik konvensional berbahan dasar bambu. Tulisan ini akan membahas proseskreatif yang dilakukan oleh sebuah komunitas bambu dengan metode penelitian kualitatif, yaitu penelitian yang menekankan pada kualitas atau hal terpenting dari sifat suatu benda, yang didalamnya tidak hanyameliputi pertunjukan musik saja tapi bagaimana membuat alat musik yang berbahan dasar bambu. ABSTRACTThe assumption that bamboo is a material cost basis and does not have a selling price, triggers anxiety in some quarters to innovate using bamboo as raw material. One of them is the Indonesian Bamboo Community led by Adang Muhidin who tried to innovate by creating a conventional musical instrument made from bamboo. This paper will discuss the creative process undertaken by a community of bamboo with qualitative research methods, the research emphasizes on the quality or the most important thing of the nature of an object, in which not only includes music performances alone but how to make a musical instrument made from bamboo.

scholarly journals Pengendalian Safety Stock Guna meminimalkan Biaya Penyimpanan melalui Pendekatan Sistem Kanban Sebagai Pendukung Sistem Produksi just in Time

2010 ◽  
Vol 3 (2) ◽  
pp. 104
Author(s):  
Umar Wiwi, Eti Kristinawati
Keyword(s):  
Cost Reduction ◽  
Raw Material ◽  
Just In Time ◽  
Water Pump ◽  
Total Cost ◽  
Storage Cost ◽  
Maximum Profit ◽  
Kanban System ◽  
Type Water ◽  
High Storage

Based on ultimate goal of each company in gaining maximum profit with minimum total cost then one of alternative should be done in achieving this goal is avoiding excessive raw material stock resulting in high storage cost. The object of this research is CV. Pabrik Mesin Guntur Malang,an industrial water pumpcompany which is having difficulty in controlling raw material stock so that it often experiences abundant stocks.So,the problem is how to make stock controli n order to reduce stocks a mount that will result in storage cost reduction. Production S ystem Just in Time applying Karban system, that has been being implemented this far by Toyota Motor Corporation, Japan, is proposed to be implemented in that company as well in order to reduce prevailing inefficiency result from this existing problem. By applying Kanban system as support for the Production System Just in Time, it is shown that the system is capable in reducing stocka mount by 77.56%f or GTR type water pump and 89.59% for GTO type water pump. While reductions of storage cost achieved are78.99% for GTR type water pump and 90.45% for GTO tlpe water pump

Sign in / Sign up

Export Citation Format

Share Document