scholarly journals Standard Cost Estimation Of Yarn Manufacturing A Scientific Approach Lakshmanan

2021 ◽  
Author(s):  
Lakshmanan Thirunavukkarasu

The contents in this book are provided as an information guide only. While all reasonable care has been taken to ensure the accuracy of the information presented in this book, the author does not make any warranties regarding the completeness of the information within this book.

2011 ◽  
Vol 2 (1) ◽  
pp. 408
Author(s):  
Elfrida Yanti

Standard cost is generally used by manufacturing business, which direct material, labor, and factory overhead are cleared allocated. On real estate business in this case PT Subur Agung use standard cost based on three costs, raw land, land improvement and interest expense categories instead of direct material, direct labor and overhead. Developer use these cost to predict the project cost and estimate the pre-selling price, in accordance with the cost estimation classification matrix, the variance range is in the expected accuracy rate by testing the variance percentage between standard cost and actual cost. The additional similar projects in PT Subur Agung also follow the same scope. All these evidences have proved the appropriate using standard costing in land cost component of real estate development activities but how it applies this article will analyze in this particular project with using descriptive and exploratory method. The analysis started by knowing the conceptual situation of PT Subur Agung and the data was presented in tables and calculation with detail explanation. 


1973 ◽  
Vol 18 (12) ◽  
pp. 632-634
Author(s):  
ISAAC M. MARKS

TAPPI Journal ◽  
2012 ◽  
Vol 11 (8) ◽  
pp. 17-24 ◽  
Author(s):  
HAKIM GHEZZAZ ◽  
LUC PELLETIER ◽  
PAUL R. STUART

The evaluation and process risk assessment of (a) lignin precipitation from black liquor, and (b) the near-neutral hemicellulose pre-extraction for recovery boiler debottlenecking in an existing pulp mill is presented in Part I of this paper, which was published in the July 2012 issue of TAPPI Journal. In Part II, the economic assessment of the two biorefinery process options is presented and interpreted. A mill process model was developed using WinGEMS software and used for calculating the mass and energy balances. Investment costs, operating costs, and profitability of the two biorefinery options have been calculated using standard cost estimation methods. The results show that the two biorefinery options are profitable for the case study mill and effective at process debottlenecking. The after-tax internal rate of return (IRR) of the lignin precipitation process option was estimated to be 95%, while that of the hemicellulose pre-extraction process option was 28%. Sensitivity analysis showed that the after tax-IRR of the lignin precipitation process remains higher than that of the hemicellulose pre-extraction process option, for all changes in the selected sensitivity parameters. If we consider the after-tax IRR, as well as capital cost, as selection criteria, the results show that for the case study mill, the lignin precipitation process is more promising than the near-neutral hemicellulose pre-extraction process. However, the comparison between the two biorefinery options should include long-term evaluation criteria. The potential of high value-added products that could be produced from lignin in the case of the lignin precipitation process, or from ethanol and acetic acid in the case of the hemicellulose pre-extraction process, should also be considered in the selection of the most promising process option.


EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Naniek Jusnita ◽  
Anwar Ismail
Keyword(s):  

Penelitian dilakukan untuk mencari tahu proses penerapan pendekatan saintifik dalam pembelajaran dan pengajaran bahasa Inggris dan kesulitan-kesulitan yang di hadapi oleh guru dalam proses pengajaran dikelas. Penelitian ini berfokus pada proses pengajaran dan pembelajaran khususnya pada implementasi pendekatan saintifik (Scientific Approach). Penelitian ini dilaksanakan di tiga sekolah menengah yang berbeda di Kota Ternate. Peserta dalam penelitian ini adalah sembilan guru SMP bahasa Inggris dari keterwakilan tiga SMP dan dari kelas 1, 2, dan 3. Penelitian ini menggunakan metode deskriptif dan desain kualitatif. Data dalam penelitian ini dikumpulkan lewat analisis dokumen, wawancara dan Observasi. Data dianalisis dengan analisis tema dan di presentasikan berdasarkan pertanyaan penelitian. Data kemudian divalidasi lewat tringulasi dan member cek.Hasil penelitian menunjukan bahwa penerapan pendekatan saintifik approach dalam kurikulum 2013 sudah sesuai dengan kaidah dan disusunanya. Dalam format Rencana Pelaksanaan Pembelajaran (RPP), guru-guru bahasa Inggris mendiskripsikan secara jelas langkah-langkah pendekatan saintifik (scientific Approach) dengan menggunakan metode, strategi atau tekhnik pembelajaran secara variatif. Namun dalama proses pengajaran dan pembelajaran bahasa Inggris di kelas, guru masih jarang menerapkan pendekatan tersebut. Dalam sistimatis pendekatan saintifik, guru sering tidak mengikuti tahapan langkah-langkah penerapan pendekatan tersebut karena lebih menyesuaikan kondisi kelas. Guru-guru belum maksimal menerapkan pendekatan tersebut karena ada beberap faktor yang mempengaruhinya.Kesulitan yang dihadapi oleh guru dalam penerapan pendekatan saintifik adalah: 1) kurangnya pelatihan atau workshop yang melibatkan banyak guru di setiap sekolah 2) terbatasnya media pembelajaran di sekolah-sekolah tersebut.


Author(s):  
Nataliia Vdovenko ◽  
Maryna Pavlenko ◽  
Elena Hryniuk

The purpose of the article it consists in the substantiation of innovation and investment principles of competitive development of fisheries and aquaculture in order to effectively conduct business in modern economic conditions and to comply with technological parameters of production, introduce innovations in production, and economical attitude to fish and water resources. Methodology research consists in using a combination of methods: economic-statistical, monographic, systemic, economic-mathematical, abstract-logical and others. The scientific novelty the re- sults obtained include the introduction of innovative, economically viable and competitive production technologies based on a scientific approach to organizing an aquaculture business, namely the ability to quickly and efficiently respond to external challenges, find a way out of a critical situation and correctly adjust production plans in accordance with changes in market conditions. Conclusions. Substantially modern principles of the effective functioning of fisheries in order to ensure competitive activity. Regulatory tools are proposed to ensure the profitability of the aquaculture business, which include attracting in- vestments for the acquisition of capital goods, training specialists and constantly improving their skills, and ensuring efficient fisheries production in an innovative economy.


2018 ◽  
Vol 2 (2) ◽  
pp. 43-56
Author(s):  
Munirah Munirah

Repetition is a phenomenon of inside Qur’an. Many verses are repeated, the repetition is not aimless but it has many secrets. This article studied the book entitle Asra>r al-Takra>r Fi al-Qur’a>n by al-Karma>ni>. In that book, he mentioned the repetition verses specifically and explained  the reasons and secrets. However, this book is not well known among the Islamic scholars. So, this book should be studied with scientific approach to find a knowledge of takra>r development in this era. The method is content analisys with historical and philosofical approach. With this method,  I  found  some  conclusions.  First,  Asra>r  al-Takra>r  fi>  al-Qur’a>n  is  a  interpretation linguistic book with comparative method. Second, takra>r in al-Karma>ni’s view is a part of mutasya>bihat verses, the repetition of verses equally, sometimes with addition or shorting. Thirt, the secrets of takra>rin al-Karma>ni’s view are to show i’jaz al-Qur’an, to corraberate the meaning before or explain it spesially, and also to glorify.


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