A Decision Support System for Corporate Planning in the New Zealand Dairy Industry

<p>Decisions; Support; Systems; Planning; Optimization; Heuristics; Network programming; Fixed Costs; Travelling salesman; Distances; Computer graphics. A Decision Support System (DSS) is described, the prime objective of which is to aid in the location of new investments in a multi-site, multi-product dairy processing company. A network program model is described which optimises the collection of milk from farm groups (netcells) and the allocation of the milk to a range of final products and byproducts through consideration of product prices, Process costs and transport costs. Constraints include process capacities, overtime capacities, and final product demands. Site dependant product yields are considered through use of an iteration procedure surrounding the network model. This procedure updates estimates of the mean company yield used to set upper and lower arc constraints in the product demand phase of the network model. Milk tanker collection distances are estimated by an expected travelling salesman distance method in conjunction with accurately measured netcell to factory 'bridging distances' and an inter-factory diversion network of road distances. To cope with daily fixed coat charges, a heuristic Procedure employing cost relaxations and a number of Pre-solution feasibility tests is used. Seasonally varying factors (milk supply, product yield and farms visited per tanker trip) are accommodated by solving the network model for the average day in each month for twelve months, then summing the results multiplied by the number of production days in each month. Implementation as a DSS was facilitated through use of an interactive computer system incorporating computer-generated graphic displays. Applications of the DSS to location planning, industry rationalization and other corporate planning activities are described. Recommendations on the use of the model to identify the feasible set of candidates for location studies are made, and methods for identifying the appropriate timing of investments are considered.</p>

A Decision Support System for Corporate Planning in the New Zealand Dairy Industry

<p>Decisions; Support; Systems; Planning; Optimization; Heuristics; Network programming; Fixed Costs; Travelling salesman; Distances; Computer graphics. A Decision Support System (DSS) is described, the prime objective of which is to aid in the location of new investments in a multi-site, multi-product dairy processing company. A network program model is described which optimises the collection of milk from farm groups (netcells) and the allocation of the milk to a range of final products and byproducts through consideration of product prices, Process costs and transport costs. Constraints include process capacities, overtime capacities, and final product demands. Site dependant product yields are considered through use of an iteration procedure surrounding the network model. This procedure updates estimates of the mean company yield used to set upper and lower arc constraints in the product demand phase of the network model. Milk tanker collection distances are estimated by an expected travelling salesman distance method in conjunction with accurately measured netcell to factory 'bridging distances' and an inter-factory diversion network of road distances. To cope with daily fixed coat charges, a heuristic Procedure employing cost relaxations and a number of Pre-solution feasibility tests is used. Seasonally varying factors (milk supply, product yield and farms visited per tanker trip) are accommodated by solving the network model for the average day in each month for twelve months, then summing the results multiplied by the number of production days in each month. Implementation as a DSS was facilitated through use of an interactive computer system incorporating computer-generated graphic displays. Applications of the DSS to location planning, industry rationalization and other corporate planning activities are described. Recommendations on the use of the model to identify the feasible set of candidates for location studies are made, and methods for identifying the appropriate timing of investments are considered.</p>

Strategic responses in corporate tax planning using opportunity areas

Using sampling for companies from EU member states and Ukraine, we find a significant and positive relationship between the company size and the amount of corporate taxes. We use questionnaires to determine the role of corporations in expanding the scope of tax management and discover an increased effect of corporate planning. Moreover, we offer a model of corporate tax planning considering the opportunity areas. This model determines the taxation framework for a company. We have developed a map to determine the degree of effective tax planning for a company. Finally, we use the functional-activity model of the tax planning process to substantiate the conclusion that the responsibility of the participants in such a process stipulates good business reputation. In general, our results suggest that corporate tax planning is an effective way to optimize tax liabilities.

Securities Issuance Considerations As an External Funding Source for Sharia Commercial Banks

This research is to formulate dominant aspects and sub-aspects of benefits, opportunities, costs, risks for the Issuance of Sukuk and shares as an external funding source for Sharia Banks (IBs). The fundamental problem is related to the less optimal role of Islamic banking in the national economy because the market share is 5.94% (early 2019). It is necessary to increase external funding sources through the Issuance of Sukuk and shares. There were 3 IBs share issuers: BPDS, BRIS, BTPNS, and 4 IBs Sukuk issuers: BMI, BSM, BNIS, BRIS. The method uses Analytic Network Process to identify dominant aspects and sub-aspects that IBs consider to issue Sukuk and shares. The primary data from in-depth interviews with each 5 Sukuk and share issuer expert practitioners of IBs Treasury and Corporate Planning. The consideration of IBs is much influenced by the benefit and opportunity aspects. Dominant sub-aspects of IBs considerations in Sukuk issuance: sources of funds for capital and business expansion (benefit aspects), oversubscribed investor demand (opportunity aspects), cost of capital (cost aspects), sharia compliance risks (risk aspects). Dominant sub-aspects of public share issuance: increasing capital (benefit aspect), broad investor base (opportunity aspect), underwriter costs (cost aspect), information disclosure demands (risk aspect).Abstrak: Penelitian ini untuk merumuskan aspek dan sub-aspek dominan dari manfaat, peluang, biaya, dan risiko (BOCR) atas penerbitan sukuk dan saham publik sebagai sumber pendanaan eksternal Bank Umum Syariah (BUS). Dasar masalah terkait belum optimalnya peran perbankan syariah dalam perekonomian nasional karena pangsa pasar yang baru mencapai 5,94% dari total perbankan nasional (awal tahun 2019). Ini disebabkan minimnya permodalan dan skala industri serta individual BUS, sehingga perlu peningkatan sumber pendanaan eksternal melalui penerbitan sukuk dan saham publik. Di awal 2019 terdapat 3 BUS emiten saham: BPDS, BRIS, BTPNS dan 4 BUS emiten sukuk: BMI, BSM, BNIS, BRIS. Metode analisis data menggunakan Analytic Network Process untuk mengidentifikasi aspek dan sub-aspek dominan yang menjadi pertimbangan BUS menerbitkan sukuk dan saham publik. Data utama hasil wawancara terhadap masing-masing 5 praktisi ahli Treassury dan Corporate Planning BUS emiten saham dan emiten sukuk. Pertimbangan BUS dominan dipengaruhi aspek manfaat kemudian aspek peluang. Sub-aspek dominan pertimbangan BUS dalam penerbitan sukuk yaitu: sumber dana ekspansi usaha dan permodalan (aspek manfaat), permintaan investor berlebih (aspek peluang), biaya modal (aspek biaya), risiko kepatuhan syariah (aspek risiko). Sub-aspek dominan penerbitan saham publik yaitu: meningkatkan permodalan (aspek manfaat), luasnya basis investor (aspek peluang), biaya penjamin emisi (aspek biaya), tuntutan keterbukaan informasi (aspek risiko).

Penerapan Metode Fuzzy Mamdani untuk Menentukan Jumlah Pendapatan Pegadaian Berdasarkan Jumlah Omset Harga Emas dan Kurs

Corporate planning in determining the amount income decision making for the period based on turnover, gold and exchange rates at the Pegadaian Syariah Branch Subrantas Sidomulyo Unit Pekanbaru. The Purpose of this study is to investigate the use of fuzzy logic aplication using Mamdani methos for dicision making determination of total income. The results of this study indicate that the prediction of income with accuracy reaches 87,4632%.

Analisis Biaya dengan Menggunakan Metode Break Even Point dalam Mencari Volume-Laba pada PT X

For companies whose activities sell goods, income is strongly influenced by the volume of sales. Thepurpose of an enterprisein general is looking for profit, the size of the profit that will beachieved will bethe measure of success in the processing of management company, it required the presence ofa planning. Corporate planning can be done in various ways, including the program budget containingthe estimated income to be earned and the costs that will occur to those who earn income eventually beachieved.The program budget itself will be more beneficial to the management if accompanied by planningtechniques onother analysis, for example by using break-even analysis,because to know the size of thebreakeven necessary to make analysis of the relationship between cost, volume, selling price and profit. Break-even can be interpreted a state where the company does not earn a profit and doesnot suffer loss. Break evenanalysis is able to provide information to business leaders on various levels of sales, as well as itsrelationship with the possibility of obtaining a profit according to the level of sales is concerned. With the break-even analysis of the leadership can know how much income the production volume can cover the total cost. Socompanies can avoid losses. From the results of data collection and processing can be in the know break evenpoint, the selling price per unit, cost perunit in each year, as well is profit projections for future years usingthe method of smoothing (average). Variable costs and sales volume annually.