Perhitungan harga pokok produksi berdasarkan metode Full Costing untuk penetapan harag jual produk pada CV. Silvi MN Paradilla Parengan

The problem that becomes the background of this research is in determining the selling price of a basic product that is used is the calculation of the cost of production, which is a way to take into account the determination of cost elements into the cost of the product and the selling price that is set must be able to determine all costs that produce long term profit. Based on the determination of the correct product cost of a product, it will be able to reduce uncertainty in determining the selling price. The purpose of this study is to find out how to calculate the cost of production based on the full costing method for determining the selling price of the product. In determining the selling price of the product, the selling price method is used based on cost-plus pricing. Cost plus pricing is the determination of the price by adding a certain amount (percentage) of the selling price or cost as profit. The method used in this study is quantitative descriptive analysis method, the results of this study indicate that there are advantages in calculating the cost of goods manufactured based on the Full Costing method and to be able to determine the cost of goods sold, the production costs must be calculated at the beginning of each month based on the previous period's sales report.

Decision Drivers for Search Engine Usage – The Mediating and Moderating Role of Lock-in Effects

This study analyzes the central factors influencing the satisfaction and future use of search engines. It examines the influence of technological lock-in effects (e. g. operating systems / browsers providing pre-settings), as well as basic product- and brand-related factors (e. g. search results, user experience, brand image). Data was collected via a quantitative online survey in Germany, which resulted in 236 respondents providing statements about their most recently used search engine. The data shows that all independent variables have a strong impact on the satisfaction with a search engine as well as future usage and explain a lot of the variance of the dependent variables. The satisfaction with the core product has the strongest impact, followed by brand-related aspects and user experience. The results also show an impact of a search engine preset in the browser effects that influences the role of brand and the evaluation of different product characteristics.

Analysis of the Process of Mineral Sequestration of CO2 with the Use of Fluidised Bed Combustion (FBC) Fly Ashes

There is a current focus on replacing the generally accepted conventional power generation technologies with more advanced ones that will better protect the natural environment. The need to limit CO2 emissions from power generation plants presents a problem that must be solved in many countries that use coal or lignite as basic fuels. One potential option is mineral sequestration performed using side products of fossil fuel combustion, such as fluidised bed combustion (FBC) fly ashes. Fluidised bed combustion (FBC) lignite fly ashes are characterised by a high storage capacity of 15.7%. Research conducted with the most commonly used method of direct mineral sequestration—CO2 trapping with fluidised bed combustion (FBC) ash in water suspension—has indicated a very high level of carbonation of CO2, reaching 11%. Calcite was the basic product of carbonation. The calcite content increased from 2 to 12% in the suspension subjected to treatment with CO2. Furthermore, CO2 reduced the pH and limited the leaching of impurities, such as Zn, Cu, Pb, Ni, As, Hg, Cd, Cr, Cl, and SO4. The fly ash suspensions subjected to CO2 treatment can be used in industry in the final stage of carbon capture and utilisation (CCU) technology, which will further contribute to the implementation of the circular economy.

The Role of Agriculture in Climate Change Mitigation—A Polish Example

Biomass, a basic product of agriculture, is one of the main sinks of carbon in global cycle. Additionally, it can be used as a renewable source of energy, leading to depletion in CO2 emissions. The paper presents the results of estimations on the current and potential share of catch crop cultivation in climate change mitigation, in Poland, where the agricultural sector plays a significant economic role. The estimation of CO2 assimilation in biomass was performed on the basis of our own data on yields of commonly used catch crops, obtained in randomly selected 80 farms in Poland, and the content of carbon in the biomass. Calculation of energy potential of the biomass was conducted, assuming its conversion into biogas, on the basis of our own data on catch crop yields and the literature data on their biomethane potentials. The results have shown that catch crops in Poland, which are cultivated to an area of 1.177 mln ha sequestrate 6.85 mln t CO2 yr−1. However, considering the total area of fields used for spring crop cultivation, it is possible to increase the sequestration to 18.25 mln t CO2 yr−1, which constitutes about 6% of the annual emission of CO2 in Poland. Biomethane yields per hectare of particular crops ranged from 965 to 1762 m3 CH4 ha−1, and were significantly lower compared to maize, which is commonly in use in biogas plants. However, due to high biomethane potential and favorable chemical composition, catch crops can be a valuable co-substrate for the feedstocks with a high C:N ratio. The potential recovery of energy produced from aboveground biomass of catch crops harvested in Poland during the year is 6327 GWh of electricity and 7230 GWh of thermal energy. Thus, it is advisable to promote catch crops on a wide scale due to substantial environmental benefits of their cultivation.

Economic Ecosystems and Their Classification

The most important trends in modern social development are economic convergence and digitalization. It is their interaction that creates new opportunities for increasing competitiveness and efficiency in the framework of joint business of representatives of various segments and sectors of the economy. The main institutional and organizational form of doing business within the framework of intersectoral economic convergence under the influence of digitalization is becoming an ecosystem. The aim of the article is to clarify the concept of an ecosystem as a form of joint business in the context of intersectoral economic convergence and digitalization, as well as to build a classification of ecosystems. The study puts forward the following hypothesis the ecosystem as an institutional and organizational form of running a joint business is the result of the simultaneous influence of intersectoral economic convergence and digitalization on it, and “the connection of the basic product provided to the client by the initiator of the intersectoral economic convergence before the creation of the ecosystem with digital and/or information technology ”can be used for the economic ecosystems classification. The novelty of the approach is the following. Considering an ecosystem as a form of joint business running with the simultaneous impact of economic intersectoral convergence and digitalization on it makes it possible to clarify the concept of an ecosystem, highlight as the ecosystem parameter used to the ecosystem classify and as its main characteristic, the values of which can be used to construct a classification of economic ecosystems.

Indonesians’ Perceptions of Auto Parts Remanufactured in China: Implications for Global Remanufacturing Operations

Remanufacturing is a key strategy for achieving a circular economy. One crucial obstacle to remanufacturing is consumers’ acceptance (or non-acceptance) of remanufactured products. The current study investigated Indonesian consumers’ perceived images of remanufactured auto parts (RAPs) remanufactured in China. Consumers’ perception of a target country can be either helpful or damaging for an international business. If China seeks successful remanufacturing operations across national boundaries, it must establish national branding and manage the image of remanufactured products to meet and exceed consumer expectations in the global market. An online survey with 500 respondents was conducted to examine (1) how basic product knowledge of RAPs influence consumers’ perceived risks and benefits, (2) whether consumers’ purchase intention of RAPs made in the home country influences their purchase intention of RAPs made in China, and (3) whether the trust in the RAP certification increases purchase intention of RAPs.

Effects of flood-induced individual businesses' financial distress over complex cooperative productive systems

<p>Today, flood risk management practices incorporate non-structural measures that take into account the potential of ecosystems to prevent, regulate and reduce water-related hazards. However, the implementation of non-structural measures, such as floodplains and water retention areas, increases the exposure of rural and farming areas for better protection of urban and industrial areas. Since agricultural enterprises are closely linked to land productivity, this exposure trade-off directly affects farm incomes, and thus the long-term sustainability of agricultural activities in floodplain and water retention areas. In addition, local businesses are increasingly interconnected in production networks and supply chains and impacts on local business can quickly have further consequences.</p><p>We propose to consider these supply networks as complex systems, i.e. a set of heterogeneous entities interacting with each other according to a given topology.In these systems, the upstream and downstream links that govern the interactions of the entities may allow the appearance of indirect effects that are reflected through the network of links. In our work, we focus on a cooperative winemaking system (CWS). A CWS is conceptualized as a supply chain in which a cooperative winery and a set of vinegrowers interact. The basic product of the system (the grape) is supplied by the vinegrowers, which the cooperative finishes processing (carrying out the winemaking, bottling and marketing stages). </p><p>We propose to analyze the extent to which individual winegrowers in financial difficulty may pose a threat to the sustainability of the system in the event of flooding. To carry out this analysis, we adopt a bottom-up approach. We use an agent-based model (the COOPER model) to simulate the production dynamics of the CWS. The COOPER model is used as a virtual laboratory to explore the behavior of the system under various flood scenarios, varying according to the spatial extent of the event and the season of occurrence. We test the influence of 4 parameters on financial viability at both the individual and system levels: the rigidity of the cost structure of the winery, the location of the winery, the individual business cessation criteria and the individual initial treasury. </p><p>Our results show that winery-related parameters influence the capacity of both system and individuals to absorb flood impacts more than individual parameters. The analysis of financial flows shows that, indeed, contrary to standard hypotheses in cost-benefit analyses and business resilience studies, return to pre-disaster states might not be possible. Furthermore, without financial support, some businesses may never recover and bussines dismissal due to financial presures and harvest variations threats the survival of the CWS (hence theating the long term viability of farming activities). In addition, we unveil a mechanism to graduate the degree of damage spreading in case of productions losses within the CWS hidden in the revenue-cost sharing rules and the structure of costs. From a managerial point of view, this type of result has strong implications: managers can influence the capacity of the CWS to absorb shocks and prevent damage propagation by keeping cost structures from becoming too rigid.</p>

The essence and basic product selling strategies in recreation and health tourism

This paper deals with basic product selling strategies in recreation and health tourism investigations. The theoretical principles of formation and selling the product of recreational tourism are disclosed. The health and recreational tourism definition as an object of scientific research is proposed. The worldwide management practice of formation on the product of health and recreational tourism is considered. Health tourism investigates different elements of health treatment system as well as investigates basic concepts of health treatment in tourism. These directions of recreation and health treatment sciences investigations became more urgent nowadays and content the main scientific aim of this article. Health treatment system is a system of social and natural sciences that investigates health reproduction by restoring of their essential powers; investigates conditions, causes, characteristics, mechanisms and drivers of the recovery process at different stages; investigates laws and principles of formation and development of recreation systems as well as their interrelations with other elements of social life and production in resort systems. The purpose of the research is to study theoretic and practical aspects of the product selling strategies in health and recreational tourism as well as proposals for its improvement.

Thermodynamic Analysis Reactions Synthesis Valuable Products Petrochemiscals from Oxygenates

A thermodynamic analysis of the products of the transformation of dimethyl ether into valuable products, in particular, propylene, formaldehyde, 1,3-butadiene, has been carried out. The temperature dependence of the equilibrium formation of the reaction of 1,3-butadiene from dimethyl ether has been determined. Calculation of the temperature dependence of the equilibrium coefficient of the conversion coefficient of propylene with formdehyde with the formation of 1,3-dioxane, 1,3-butanediol and 2-buten-1-ol showed that the basic product in equilibrium is 2-buten-1-ol.