scholarly journals Maximization of the profits through the optimal mix of products

2018 ◽  
Vol 4 (2) ◽  
pp. 1-21
Author(s):  
P. B. Morales Bañuelos ◽  
J. Smeke Zwaiman ◽  
L. Huerta García

When the plant of a company operates at its maximum capacity, or when the people who work in an entity that is dedicated to the provision of services are at the top in the amount of work; the administration of the company must establish priorities, analyzing the profitability by scarce resource of each one of the products and / or services; once the products and/or services have been identified in accordance with said meter, the service that provides the greatest profitability will be manufactured and/or provided, if the installed capacity is available to continue production, the second place will be elaborated, and so on until the scarce resource is exhausted. In the present study, several simulations were carried out, analyzing the results by applying the traditional model of allocation of indirect manufacturing expenses under one or more restrictions, the Theory of restrictions together with the Throughput Accounting; obtaining as a result in all cases that the cost based on activities with multiple restrictions is the one that provides the best possible result in contrast to the other models.

2014 ◽  
pp. 10-15
Author(s):  
Danuta Szwajca ◽  
Alina Rydzewska ◽  
Tomasz Nawrocki

In the realities of modern economy even the best-managed company is not able to avoid threats and bad decisions, that can cause a crisis. Each crisis situation, that a company experiences, generates not only measurable economic costs, but also more difficult to assess and measure costs of a deteriorated reputation. These costs are the result of infringement of interests or failing to satisfy different stakeholders expectations. The aim of this article is an attempt to identify the cost of reputation deterioration in the context of the various interests of stakeholders groups. In the first part, the paper presents the effects of good and bad reputation, the reputation "contamination" path in a crisis situation and a cost analysis caused by it. The second part is empirical, where the identification of crisis situations measurable costs and reputation deterioration based on the examples of three selected companies was performed.


2020 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Kuswanto Kuswanto ◽  
Juan Junius ◽  
Anita Christine Sembiring

Facility layout is integrated planning of the flow of a product in an operating system to obtain the most effective and efficient interrelation between workers, materials, machinery, and equipment as well as handling and transferring materials. A company engaged in furniture manufacturing has a problem in its production process, namely, the distance between machines is too far so that it affects the cost of handling materials. Distant workstations are found on profile machines, milling machines, measuring machines, cutting machines. Therefore, improvements must be made to the layout of facilities on the production floor so that facility layout is efficient and material handling costs are reduced. The problem-solving approach used is the Graph Method and CRAFT Algorithm. The results of the research show that material handling costs are reduced by 7.58% or Rp. 17,765 using the CRAFT algorithm.


Trictrac ◽  
2018 ◽  
Vol 10 ◽  
Author(s):  
Petru Adrian Danciu

Starting from the cry of the seraphim in Isaiahʹ s prophecy, this article aims to follow the rhythm of the sacred harmony, transcending the symbols of the angelic world and of the divine names, to get to the face to face meeting between man and God, just as the seraphim, reflecting their existence, stand face to face. The finality of the sacred harmony is that, during the search for God inside the human being, He reveals Himself, which is the reason for the affirmation of “I Am that I Am.” Through its hypnotic cyclicality, the profane temporality has its own musicality. Its purpose is to incubate the unsuspected potencies of the beings “caught” in the material world. Due to the fact that it belongs to the aeonic time, the divine music will exceed in harmony the mechanical musicality of profane time, dilating and temporarily cancelling it. Isaiah is witness to such revelation offering access to the heavenly concert. He is witness to divine harmonies produced by two divine singers, whose musical history is presented in our article. The seraphim accompanied the chosen people after their exodus from Egypt. The cultic use of the trumpet is related to the characteristics and behaviour of the seraphim. The seraphic music does not belong to the Creator, but its lyrics speak about the presence of the Creator in two realities, a spiritual and a material one. Only the transcendence of the divine names that are sung/cried affirms a unique reality: God. The chant-cry is a divine invocation with a double aim. On the one hand, the angels and the people affirm God’s presence and call His name and, on the other, the Creator affirms His presence through the angels or in man, the one who is His image and His likeness. The divine music does not only create, it is also a means of communion, implementing the relation of man to God and, thus, God’s connection with man. It is a relation in which both filiation and paternity disappear inside the harmony of the mutual recognition produced by music, a reality much older than Adam’s language.


2020 ◽  
Vol 10 (3) ◽  
pp. 43-57
Author(s):  
See Seng Tan

Abstract: The longstanding effort to develop a people-based regionalism in Southeast Asia has been shaped by an inherent tension between the liberal inclination to privilege the individual and the community under formation, on the one hand, and the realist insistence on the primacy of the state, on the other. This article explores the conditions and constraints affecting ASEAN’s progress in remaking Southeast Asia into a people-focused and caring community in three areas: disaster management, development, and democratization (understood here as human rights). Arguably, the persistent gap in Southeast Asia between aspiration and expectation is determined less by political ideology than by the pragmatic responses of ASEAN member states to the forces of nationalism and protectionism, as well as their respective sense of local and regional responsibility.Resumen: El esfuerzo histórico para desarrollar un regionalismo basado en las personas del sudeste de Asia ha estado marcado por una tensión fundamental entre la inclinación liberal de privilegiar el individuo y la comunidad y la insistencia realista sobre la primacía del estado. Este artículo explora las condiciones y limitaciones que afectan el progreso de la ASEAN en la reestructuración de Asia sudoriental en una comunidad centrada en el cuidado de las personas en: gestión de desastres, desarrollo y democratización (i.e., derechos humanos). La brecha persistente en el sudeste asiático entre la aspiración y la expectativa está determinada por las respuestas pragmáticas de los miembros de la ASEAN sometidos a las fuerzas del nacionalismo y proteccionismo, así como su respectivo sentido de responsabilidad local y regional.Résumé: L’effort historique pour développer un régionalisme fondé sur les peuples en Asie du Sud-Est a été marqué par une tension fondamentale entre l’inclination libérale qui privilégie, d’une part, l’individu et la communauté et, d’autre part, l’insistance réaliste sur la primauté de l’État. Cet article explore les conditions et les contraintes qui nuisent aux progrès de l’ANASE dans le cadre d’une refonte de l’Asie du Sud-Est en une communauté centrée et attentive aux peuples dans trois domaines : la gestion des désastres, le développement et la démocratisation (en référence aux droits humains). Le fossé persistant en Asie du Sud-Est entre les aspirations et les attentes est vraisemblablement moins déterminé par l’idéologie politique que par les réponses pragmatiques des États membres de l’ANASE soumis aux forces du nationalisme et du protectionnisme ainsi que par leur sens respectif de la responsabilité locale et régionale.


Author(s):  
David Rondel

This chapter distinguishes between “vertical” and “horizontal” egalitarianism. The vertical and horizontal metaphors differentiate primarily between two types of relationship in which equality is said to play an important role—the “vertical” relationship between state and citizen, on the one hand, and the “horizontal” relationship between or among the people of a society, on the other. But the distinction may be used in a wider way to track several issues around which egalitarian theories tend to diverge: about what a commitment to equality ultimately means; about to whom or what egalitarian principles are meant to apply; about how equality is achieved and what its achievement looks like, and about how theorizing on equality is properly or most promisingly undertaken.


Author(s):  
Matthew H. Kramer
Keyword(s):  

Most critiques of edificatory perfectionism concentrate on the detrimental effects that will be undergone by the people whose lives the edificatory perfectionists are seeking to improve. Chapter 6 shifts the focus to the officials who formulate and implement the policies that produce such effects. On the one hand, Rawlsians and other contractualists quite rightly demur at the disrespect that is shown by edificatory perfectionists toward the putative beneficiaries of the measures which the perfectionists advocate. On the other hand, the contractualists largely neglect to take account of the ways in which the edificatory-perfectionist measures degrade the whole system of governance wherein they occur. Chapter 6 highlights that degradingness as it draws attention to the quidnunc mentality that is evinced by the officials who adopt and administer the laws for which the edificatory perfectionists have called.


Author(s):  
Davorin Cimermančič ◽  
Janez Kušar ◽  
Tomaž Berlec

AbstractChanging a traditional company into a lean one is a very complex and time-consuming process that needs to be addressed in an appropriate way, otherwise the project of introduction of leanness into a company may fail on the one hand and even have a negative impact on business operations of the company on the other. When introducing a change, a step-by-step procedure leading to a progress may be of great help. The paper outlines a general procedure of leanness, an important part of which is a lean agent. A portfolio analysis is also used as a measure of leanness or as an indicator of the desired direction. The applied working methods were mainly active workshops and interviews with employees. The procedure has been tested on an example of a Slovene company; first, the existing situation is outlined, then the leanness steps taken according to the procedure and the final result after the first transition of the procedure.


Energies ◽  
2021 ◽  
Vol 14 (7) ◽  
pp. 1814
Author(s):  
Libo Zhang ◽  
Qian Du ◽  
Dequn Zhou

The cost of centralized photovoltaic (CPV) power generation has been decreasing rapidly in China. However, the achievement of grid parity is full of uncertainties due to changes in policies and the industry environment. In order to explore the time, price, and external conditions in which grid parity can be achieved, we create the improved grey GM (1, 1) model to estimate the installed capacity over the next 10 years, and apply a learning curve to predict the cost of CPV generation. In the analysis of grid parity, we compare the benchmark price of coal power and the price under the market-oriented mechanism with CPV. The results show that China’s CPV industry will enter the early stage of maturity from 2020 onwards; with the help of benchmark investment, the grid parity of CPV may be achieved in 2022 at the earliest and 2025 at the latest. After 2025, the photovoltaic electricity price will be generally lower than the coal electricity price under marketization. By 2030, CPV power generation costs will reach US $0.05/kWh, the accumulative installed capacity will exceed 370 GW, and the uncertainties will lead to a cumulative installed gap of nearly 100 GW.


Energies ◽  
2021 ◽  
Vol 14 (12) ◽  
pp. 3611
Author(s):  
Sandra Gonzalez-Piedra ◽  
Héctor Hernández-García ◽  
Juan M. Perez-Morales ◽  
Laura Acosta-Domínguez ◽  
Juan-Rodrigo Bastidas-Oyanedel ◽  
...  

In this paper, a study on the feasibility of the treatment of raw cheese whey by anaerobic co-digestion using coffee pulp residues as a co-substrate is presented. It considers raw whey generated in artisanal cheese markers, which is generally not treated, thus causing environmental pollution problems. An experimental design was carried out evaluating the effect of pH and the substrate ratio on methane production at 35 °C (i.e., mesophilic conditions). The interaction of the parameters on the co-substrate degradation and the methane production was analyzed using a response surface analysis. Furthermore, two kinetic models were proposed (first order and modified Gompertz models) to determine the dynamic profiles of methane yield. The results show that co-digestion of the raw whey is favored at pH = 6, reaching a maximum yield of 71.54 mLCH4 gVSrem−1 (31.5% VS removed) for raw cheese whey and coffee pulp ratio of 1 gVSwhey gVSCoffe−1. The proposed kinetic models successfully fit the experimental methane production data, the Gompertz model being the one that showed the best fit. Then, the results show that anaerobic co-digestion can be used to reduce the environmental impact of raw whey. Likewise, the methane obtained can be integrated into the cheese production process, which could contribute to reducing the cost per energy consumption.


Author(s):  
Frederico Finan ◽  
Maurizio Mazzocco

Abstract Politicians allocate public resources in ways that maximize political gains, and potentially at the cost of lower welfare. In this paper, we quantify these welfare costs in the context of Brazil’s federal legislature, which grants its members a budget to fund public projects within their states. Using data from the state of Roraima, we estimate a model of politicians’ allocation decisions and find that 26.8% of the public funds allocated by legislators are distorted relative to a social planner’s allocation. We then use the model to simulate three potential policy reforms to the electoral system: the adoption of approval voting, imposing a one-term limit, and redistricting. We find that a one-term limit and redistricting are both effective at reducing distortions. The one-term limit policy, however, increases corruption, which makes it a welfare-reducing policy.


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