ISSUES OF REASONABLE ORGANIZATION AND CONDUCT OF COST ACCOUNTING AND ANALYSIS IN ECONOMIC ENTITIES

The article discusses the issues of accounting and analysis of the main production costs, period costs and costs of financial activities in the system of effective management of business entities. The influence of production processes on the perfect business operations is studied, proposals are givenand recommendations for the organization of primary and consolidated cost accounting are developed.Кеу words:production process, cost classification, primary and consolidated documentation, main activity, cost period, financial activity

Research on Linear Programming Algorithm for Mathematical Model of Agricultural Machinery Allocation

The objective of this paper is to study the linear programming algorithm of the mathematical model of agricultural machinery allocation when there are many farmland projects and cross operations. In this paper, combined with the mechanization process of crops in XPCC, the linear programming algorithm of mathematical model was used to establish the allocation scheme of different scales. All equations were solved and analyzed, and the allocation schemes of different planting scales were compared. It is also observed that through the interactive conflicts in between multiple objectives a solution vector can be analyzed. The results show that the activity cost of Scheme 5 was the lowest, only 1,260 yuan per mu, which was the best way to equip agricultural machinery. The results present that it is of great significance to optimize the configuration of agricultural machinery. The experimental results present that the portion of water which is reused in comparison with the total water is gradually increasing which leads to the overall reduction in water consumption.

FORMULATION OF TOUR SERVICE PRICE WITH ACTIVITY-COST PLUS PRICING METHOD (CASE STUDY AT PT. AIRLANGGA GLOBAL TRAVELING)

This study aims to determine the formulation of the sell price for service of tour package at travel companies. This research was conducted at PT Airlangga Global Traveling Surabaya. The analytical method used in this study is a comparative descriptive, is the analysis of the curreny selling price of tour package services, determining the cost method based on activity cost plus pricing, then comparing the selling price of tour package services based on current methods with activity cost plus pricing. The result of this research showed that the calculation of the selling price of the company method is too high when it compares with using the activity cost plus pricing method. This is due to the imposition of indirect cost on each of the tour package service products that have been able to allocate cost appropriately based on the consumption of each activity. This research contributes to PT Airlangga Global Traveling itself, that they sould be allocate indirect cost using Activity Cost Plus Pricing to formulate the right selling price. Other than that, this research also contributes to the literature history regarding TDABC which is still very rarely written in detail case step-by-step.

Optimal operation of thermal system based on optimum power flow

This paper has demonstrated that the Newton-Raphsin (NR) load flow technique can be stretched out to produce optimal load flow (OPF) arrangement that is achievable as for all significant disparity imperatives. These arrangements are frequently desired for arranging and activity. We were examined how the load ought to be shared among different plants, when line misfortunes are represented to limit the absolute activity cost with optimal power flow computation with thought about penalty factors, steady fuel cost, and coefficient factors. The IEEE three-machines and nine- Bus bars system was a tested system. The obtained results were compared by initial operation and equality distribution through the saving cost ($/year). The comparison of results showed saving more than 1.6 million $/year under MATLAB V.18a environment.

Attentional dynamics of efficient codes

Top-down attention is hypothesized to dynamically allocate limited neural resources to task-relevant computations. According to this view, sensory neurons are driven not only by stimuli but also by feedback signals from higher brain areas that adapt the sensory code to the goals of the organism and its belief about the state of the environment. Here we formalize this view by optimizing a model of population coding in the visual cortex for maximally accurate perceptual inference at minimal activity cost. The resulting optimality predictions reproduce measured properties of attentional modulation in the visual system and generate novel hypotheses about the functional role of top-down feedback, response variability, and noise correlations. Our results suggest that a range of seemingly disparate attentional phenomena can be derived from a general theory combining probabilistic inference with efficient coding in a dynamic environment.

Improving Work Efficiency and Productivity with Line Balancing and TPS Approach and Promodel Simulation on Brush Sub Assy Line in Automotive Companies

From Gaikindo’s data, the impact of the covid-19 effect caused the automotive industry to experience a 50% contraction; PT Denso Indonesia, which is an automotive component company, felt the impact where actual production fell by 30% in the first quartile of 2020, the company’s adaptation was efficiency and productivity and activity cost down. The problem with the starter line is that there is a difference in the cycle time of each post in the sub-assy starter brush line, too gaping. From this problem, the researchers analyzed with the TPS and Line Balancing methods with the help of pro model simulations, from these activities evaluated the performance line from the previous line efficiency of 89.05% Balance Delay: 10.95% and Smoothie Index 12.58 improved to line efficiency of 93.59% Balance Delay: 6.35% and Smoothie Index 6.10. However, there are still bottlenecks, following which improvements will be made using line balancing with pro model simulations; pro model simulations were chosen because to make repairs, it is enough to use the help of applications that are in line with the goals of the company, which is currently survival amid this intense competition. After the repair was done using the Helgerson Bernie approach, a simulation of the line balancing method improvement was carried out. The line efficiency value was 95.76% Balance Delay: 4.24% and Smoothie Index 4.45 with a total outflow of 131 units of goods every 1 hour.

Assessment of Antibiotic Utilization Pattern In Hospital Settings

Drug utilization evaluation is an effective tool for detecting the possible drug related problems and in enhance the clinical use of drugs in public and its impact on the health care system. This tool is adapted by pharmacists to assess appropriate use of medication. DUE usually focus on drugs with more side-effects, high cost or complex dosing regimens. It is important for almost all drugs especially for antibiotics because of its increased utilizationin hospitals and community settings. In prior to starting antimicrobial therapy, the prescriber should consider the type of infection, characteristics of the antibiotic, its category of use, spectrum of activity, cost- effectiveness and duration of therapy. The evolution of multidrug resistance and the emergence of multidrug- resistant microbes are on the rise which can be reduced by increasing the habits of appropriate antibiotic prescribing for the successful outcome of the therapy. Prescribing an antibiotic by understanding the significance of antimicrobial stewardship and following an appropriate guideline may lead to appropriate selection of an antibiotic. Hence, antibiotic utilization studies can help in improving the practice of rational use of antibiotics thereby improving patient safety, which in turn helps in reducing antimicrobial resistance, drug related problems and risk of mortality and morbidity.