Book Review:How To Control Production Costs. Phil Carroll

1953 ◽  
Vol 26 (4) ◽  
pp. 271
Author(s):  
Judson Neff
Land ◽  
2020 ◽  
Vol 9 (9) ◽  
pp. 321
Author(s):  
Caixia Xue ◽  
Tingting Zhang ◽  
Shunbo Yao ◽  
Yajun Guo

Over-fertilization has caused serious environmental problems and high agricultural production costs at the household level in China. This study attempts to analyze the effects of grape growers’ fertilization knowledge and technologies on their over-fertilization behavior. Using survey data collected from 235 grape growers planting a particular grape (the “Hutai No. 8” grape) in Shaanxi, the marginal productivity of the chemical fertilizer (CF) as well as the effect of fertilizing knowledge and technologies on households’ over-fertilization behavior were examined, using the loss control production function and examining a two-part model, respectively. The results show that the average marginal productivity of the CF is 0.46 and that more than 75% of the participants were overusing CFs, with the probability and intensity of over-fertilization being lower when households have richer knowledge on how to determine the accurate fertilization time and match fertilizers with nutrient needs. The identification of nutrient deficiency symptoms has no significant effect on the over-fertilization behavior of households. In addition, the adoption of water and fertilizer integration technology (WFIT) can reduce both the probability and intensity of over-fertilization, while the adoption of the soil testing and formulated fertilization technique (STFFT) helps to reduce only the intensity of over-fertilization by households, but does not have a significant impact on the probability of over-fertilization. Therefore, policies aimed at reducing over-fertilization may focus on increasing households’ fertilization knowledge and adopting advanced technologies on fertilizer management.


Author(s):  
Rizki Alfi

PT. XYZ merupakan perusahaan sarung tangan karet terbesar di Sumatra Utara.Permasalahan yang dihadapi oleh PT. XYZ adalah pengendalian biaya produksi yang dilakukan pada saat ini dilihat kurang begitu baik. Hal ini diamati dari realisasi biaya produksi pada PT. XYZ terjadi ketidak stabilan ketika jumlah produksinya sedikit biaya tenaga kerja yang keluar lebih besar dibandingkan dengan bulan lainnya yang memproduksi dengan jumlah banyak, hal yang sama juga terjadi pada biaya bahan material dan biaya overhead pabrik. Tujuan dari penelitian ini adalah untuk mengetahui produktivitas perusahaan pada PT. XYZ dan untuk mengetahui pengaruh pengendalian biaya produksi terhadap produktivitas perusahaan.Analisis data menggunakan metode regresi linier berganda untuk melihat biaya mana dari komponen biaya produksi yang paling berpengaruh. Hasil penelitian menunjukkan produktivitas pada PT. XYZ dengan menggunakan produktivitas total didapat hasil produktivitas tertinggi dan terendah pada bulan Januari dan Maret sebesar 99,46% dan 98,45% hal ini menunjukkan produktivitas pada perusahaan tergolong baik, hanya saja kurang stabil serta berdasarkan uji serempak (Uji F) dan Uji parsial (Uji t) yang dilakukan biaya produksi mempunyai pengaruh terhadap jumlah produksi/produktivitas perusahaan. Disarankan kepada pihak PT. XYZ untuk lebih memperhatikan produktivitas perusahaan serta melakukan pengendalian biaya produksi dengan lebih efektif.   PT. XYZ is the largest rubber glove company in North Sumatra. The problems faced by PT. XYZ is the control of production costs which is done at this time is seen not so good. This was observed from the realization of production costs at PT. XYZ occurs instability when the amount of production is small, the labor costs that come out are greater than other months that produce in large quantities, the same thing also happens to the cost of materials and factory overhead costs. The purpose of this study was to determine the company's productivity at PT. XYZ and to determine the effect of controlling production costs on company productivity. Data analysis uses multiple linear regression methods to see which costs are the most influential components of production costs. The results showed productivity at PT. XYZ by using total productivity obtained the highest and lowest productivity results in January and March of 99.46% and 98.45%, this shows the productivity of the company is quite good, it's just less stable and based on simultaneous test (F test) and partial test (T test) conducted production costs have an influence on the amount of production / productivity of the company. It is recommended to PT. XYZ to pay more attention to company productivity and control production costs more effectively.


2020 ◽  
Vol 2 (1) ◽  
pp. 54
Author(s):  
Abilio De Jesus Martin ◽  
Sri Rahayuningsih ◽  
Imam Safi'i

Efforts to maximize the optimization of production costs in a plan and control production costs is to reduce costs to the maximum extent possible to provide maximum profits, so the sugar factory must manage its production activities effectively and efficiently. This activity has the intention to describe the planning and management of production costs as a goal that intends to increase the efficiency of production prices at PT. PG Pesantren Baru Keiri. The research method used in this research is to explain with a case approach to PT. New PG Pesantren, sampling with interviews and taking pictures or recordings. From the results of research or thoughts that have been carried out it can be concluded that the production cost budget is still inefficient. The contributing factor to this is the weak protection of global production costs, so that it cannot minimize the elimination of production costs organized by irresponsible elements. Keywords: Planning, Control, Production Costs Usaha untuk yang digunakan pada proses produksi akan berkaitan dengan perencanaan yang berasumsi pada pengendalian bahan baku yang berguna mengurangi biaya produksi untuk menambah laba pada produksi di pabrik PT. PG Pesantren Baru Kediri. Pada penelitian yang saat ini sudah mencapai hasil dengan asumsi bahwa aktivitas produksi harus bias dilakukan agar efektif serta dapat mencapai efisiensi.Metode penelitian yang dipakai pada riset ini yaitu menjelaskan dengan pendekatan kasus pada PT. PG Pesantren baru, pengambilan sampel dengan interview dan pengambilan gambar atau rekaman. Dari hasil riset atau pemikiran yang telah dilaksanakan dapat di ambil kesimpulan bahwa budget biaya produksi masih tidak efisien. Yang terjadi pada sarana kelemahan pengamanan pada biaya produksi harus diglobalkan supaya terjadi kehilangan biaya prduksi yang minimal. Kata kunci : Perencanaan, Pengendalian, Biaya Produksi


EDIS ◽  
2017 ◽  
Vol 2017 (4) ◽  
Author(s):  
Ariel Singerman ◽  
Marina Burani Arouca ◽  
Mercy A. Olmstead

The article summarizes the establishment and production costs, as well as the potential profitability of a peach orchard in Florida. Our findings show the initial investment required for a peach operation in Florida to be $6,457 per acre; the expense in land preparation and planting alone in year 1 is $2,541 per acre. Variable and fixed costs in years 2 through 15 average $5,680 per acre. As an example of profitability, when using a 10% discount rate, an operation yielding 6,525 (7,254) pounds of marketable fruit per acre during its most productive years obtains a positive NPV when the average price is $2.38 ($2.13) per pound.


2015 ◽  
Vol 42 (1) ◽  
pp. 10-22 ◽  
Author(s):  
P. G. Moore

Attention is drawn to the contents, pedagogic style and visual appeal of the 17-volume “Peeps at nature” series published by A. & C. Black between 1911 and 1935. Edited by the Reverend Charles Albert Hall (a Swedenborgian minister), who also contributed most of the titles, this series was a quality production but one that was cheap enough to be readily accessible to young readers. Its volumes were written in simple language and included colour pictures. With time, the flamboyant artistry of the covers that so characterized the earlier volumes was replaced by more muted designs, possibly to reduce production costs. Later contributors abandoned anthropomorphism and the moralizing tone of many nineteenth-century popularizers of natural history, although styles of writing varied between the early and later contributors to the series, becoming less technical with time.


2020 ◽  
Vol 33 (109) ◽  
pp. 21-31
Author(s):  
І. Ya. Zeleneva ◽  
Т. V. Golub ◽  
T. S. Diachuk ◽  
А. Ye. Didenko

The purpose of these studies is to develop an effective structure and internal functional blocks of a digital computing device – an adder, that performs addition and subtraction operations on floating- point numbers presented in IEEE Std 754TM-2008 format. To improve the characteristics of the adder, the circuit uses conveying, that is, division into levels, each of which performs a specific action on numbers. This allows you to perform addition / subtraction operations on several numbers at the same time, which increas- es the performance of calculations, and also makes the adder suitable for use in modern synchronous cir- cuits. Each block of the conveyor structure of the adder on FPGA is synthesized as a separate project of a digital functional unit, and thus, the overall task is divided into separate subtasks, which facilitates experi- mental testing and phased debugging of the entire device. Experimental studies were performed using EDA Quartus II. The developed circuit was modeled on FPGAs of the Stratix III and Cyclone III family. An ana- logue of the developed circuit was a functionally similar device from Altera. A comparative analysis is made and reasoned conclusions are drawn that the performance improvement is achieved due to the conveyor structure of the adder. Implementation of arithmetic over the floating-point numbers on programmable logic integrated cir- cuits, in particular on FPGA, has such advantages as flexibility of use and low production costs, and also provides the opportunity to solve problems for which there are no ready-made solutions in the form of stand- ard devices presented on the market. The developed adder has a wide scope, since most modern computing devices need to process floating-point numbers. The proposed conveyor model of the adder is quite simple to implement on the FPGA and can be an alternative to using built-in multipliers and processor cores in cases where the complex functionality of these devices is redundant for a specific task.


2014 ◽  
Vol 1 (3) ◽  
pp. 249
Author(s):  
Ramazan Aksoy ◽  
Canan Yıldıran

In this study, it is subjected to define what kind of export problems come up for the company exporting in Zonguldak. It is interviewed with 35 exporter companies recorded in Turkey Exporters Assembly and Chamber of Commerce and Industry. Prepared questionnaire form’s data are analyzed with SPSS 15 statistical program as the results of the activity which is performed through face to face meetings with company’s executives. As the result of the analysis, it is defined that exporter companies face big problems in production costs as for carrying, storing and distribution and international competition conditions. As the result of the activities, we see that there is a relevance regarding whether there is an exporter department in the companies and regarding being a proactive and reactive exporter.


2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    


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