Zeitschriftenartikel: „Costs calculation“

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Khoirunnisa, Ni'ma, und Siti Achiria. „Model Perhitungan Biaya Produksi Islami Menggunakan Metode Variable Costing (Studi Kasus Usaha Susu Shi Jeckex Cabang Jogja)“. JESI (Jurnal Ekonomi Syariah Indonesia) 9, Nr. 1 (26.09.2019): 9. http://dx.doi.org/10.21927/jesi.2019.9(1).9-19.

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Every company is required to run its business very well. The success of a company is very much determined by the accuracy and ability of the leader in managing the company. Production costs are one part of the internal steps that must be taken in increasing efficiency. In Islam there is a classification of costs before calculating production costs because not all funds that come out are calculated as production costs. The company can exercise control over activities that do not add value, which refers to cost control to be effective by applying Variable Coasting methods. Because it is seen from the method of calculation, the variable costing approach is more practical and easy to analyze. The results show that, using a calculation with a variable costing approach, the total production costs are lower than the calculation of real use, which is Rp. 55. 718,000 while using the real calculation, the results are greater, which is Rp. It can be seen that the calculation of the company's real production costs is higher than the calculation of production costs using the variable costing method. There is also the main difference between the real calculation of the company and the calculation of variable costing which is located in the treatment of factory overhead costs. The company's real calculations use fixed factory overhead and variable calculations while the variable costing method only calculates variable overhead costs.Keywords : Cost, Productions Cost, Variable Costing

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Sugiarti, Juniar, Sochib Sochib und Yanna Eka Pratiwi. „ANALYSIS OF THE CALCULATION OF PRODUCTION COSTS AND SELLING PRICES IN UD. BINA USAHA BAGUSARI“. Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 4, Nr. 2 (31.07.2020): 57–65. http://dx.doi.org/10.30741/assets.v4i2.568.

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Business (company) is an organization that provides a variety of goods or services for sale with the aim of obtaining profits. Accounting calculations on companies are needed at the production price and selling price at a company. In this case then direct this research in the calculation of production prices and selling prices. The data needed in this study can be obtained through documentation and field research. The data obtained in this analysis uses the Descriptive Quantitative method, based on the analysis shows that the calculation of production costs and selling prices using the calculation method carried out by the UD with the calculation of production costs using the variable costing method is lower than the calculations made by the company. Because the variable costing method calculates the variable costs associated with the production process and selling prices while the calculation method applied by the company lists all costs including variable overhead costs and fixed overhead costs. So that there is a difference in production costs and selling prices according to company methods and variable costing methods.

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Maliki, Alfian, und Heru Satria Rukmana. „Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi“. Neraca : Jurnal Akuntansi Terapan 1, Nr. 2 (30.04.2020): 103–25. http://dx.doi.org/10.31334/neraca.v1i2.860.

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PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using the job order costing method and to know the role of the method job order costing in loading the cost of production precisely and more efficiently.The results showed that in calculating the cost of production of PT Oto Media Kreasi still used a simple calculation, only calculating the cost of raw materials, namely Rp.1,092,778,291, direct labor costs Rp.313,200,000, and overhead costs Rp.27,600,000 . The total calculation of the company's production cost is Rp. 1,433,578,291, with a margin percentage of 35.37% of the selling price of Rp. 1,940,640,000. Whereas in calculating the cost of production using the job order costing method in calculating the cost of raw materials Rp.1,101,178,291, the accumulated residual value of raw materials Rp.8,682,000, direct labor costs Rp.313,200,000, and overhead costs Rp.60,532 .260. The total calculation of the cost of production using the job order costing method is Rp.1,466,228,551, with a margin percentage of 32.36% of the selling price of Rp.1,940,640,000. The company has not calculated the cost of goods manufactured using the job order costing method, the cost of goods manufactured is only done by estimating all costs needed to produce a product, so the costs are not classified correctly and the calculations are sufficient simple, so it is difficult to determine the right selling price for a product ordered.The proposed use of the job order costing method is expected so that the owner of the company can apply the calculation of the cost of production so that the company can determine the cost of production in determining the selling price more precisely, so that the owner can know the overall cost of producing the order and also can know the actual acquisition of margins .

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Stewart, Ian. „Mathematics: Counting costs of calculation“. Nature 321, Nr. 6073 (Juni 1986): 812–13. http://dx.doi.org/10.1038/321812b0.

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AYMAN, ALGHBEIN. „CONTROL OF INDERECT COSTS IN THE CONSTRUCTION PROCESS“. EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, Nr. 8 (2021): 61–64. http://dx.doi.org/10.36871/ek.up.p.r.2021.08.02.009.

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The calculation of direct costs, which mainly consist of consumables and labor, is not difficult for special-ists. Indirect costs, also known as overhead costs, often create problems for the accountant when determining the exact cost price. The article considers the issue of calculating indirect costs as a new, more improved approach to calculating the final cost of an object and its costs. The article considers an example of the use of ABC in the construction of a library hall and its potential advantages compared to traditional costs. The project can cover cost control by implementing an activity-based cost calculation system.

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Choi, Jaehyun. „Road User Costs for Highway Construction Projects Involving a Lane Closure“. Sustainability 12, Nr. 8 (12.04.2020): 3084. http://dx.doi.org/10.3390/su12083084.

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While for years most American State Highway Agencies (SHAs) have performed Road User Cost (RUC) calculations, no uniformity from state to state has been established. There is scant research available that documents the testing and validation of existing RUC calculation methods for highway rehabilitation projects. Especially scarce are studies addressing the unique problem of accurately calculating RUC in the event of lane closures. This research addresses this problem by describing and comparing two methods of making such calculations: A manual method developed by the Texas Transportation Institute (TTI), and adopted by many other state agencies, such as the Florida Department of Transportation (FDOT), and a commercial software package.

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Adawia, Popon Rabia, Aprilia Puspasari, Ayu Azizah, Asep Asep und Dede Mustomi. „The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)“. Jurnal Perspektif 19, Nr. 1 (14.02.2021): 5–10. http://dx.doi.org/10.31294/jp.v19i1.9840.

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This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

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Aaltonen, Markku V. P., und Jukka Miettinen. „Computer-aided calculation of accident costs“. Human Factors and Ergonomics in Manufacturing 7, Nr. 2 (1997): 67–78. http://dx.doi.org/10.1002/(sici)1520-6564(199721)7:2<67::aid-hfm1>3.0.co;2-g.

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Beyer, M., J. Klein, K. Vaupel und D. Wiegand. „Microbial coal desulphurization: calculation of costs“. Bioprocess Engineering 5, Nr. 3 (April 1990): 97–101. http://dx.doi.org/10.1007/bf00388186.

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Tereshenko, Oleg, Nataliya Voloshanyk und Dmytro Savchuk. „RATE OF COSTS ON INVESTMENT CAPITAL IN EMERGING MARKETS“. SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 6 (21.05.2019): 665. http://dx.doi.org/10.17770/sie2019vol6.3957.

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To date, there is no adequate methodology for calculating the discount rate that would satisfy most financial analysts. The most common approach to determining the discount rate is to use the weighted average cost of capital (WACC) algorithm. The calculation of capital costs (discount rates) in emerging market countries (EM) is characterized by a number of problems related to the information inefficiency of the capital market, instability of demand for products, inflation, macroeconomic and legal uncertainty and a lack of proper payment discipline. Even more complex are the corresponding calculations during the financial crisis, accompanied by hyperinflation, a fall or significant fluctuations in the rate of the national monetary unit, trade wars, and the collapse of the banking system.Especially problematic for emerging markets is the calculation of the cost of equity (investment) capital. In developed markets, the classical CAPM model is used for these purposes. Taking into account the lack of an effective capital market in EM-related countries, it is quite difficult to determine the standard parameters of the model (risk-free rate of return, market risk premium, beta factor). Significant problems also lie in the sources and shadow schemes for paying high premiums for the risks of investing capital in EM. The aim of the paper is to substantiate recommendations on the procedure for calculating the rate of costs for own (investment) capital, taking into account the specifics of corporate activities in countries related to EM.

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Kádárová, Jaroslava, Ján Kobulnický und Katarína Teplicka. „Product Life Cycle Costing“. Applied Mechanics and Materials 816 (November 2015): 547–54. http://dx.doi.org/10.4028/www.scientific.net/amm.816.547.

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Successful performance of a company and its ability to handle growing competition is dependent on its capacity of implementing new technologies and making use of new methods of management. This report aims at cost management tool that enables controlling of costs through the whole life-cycle. Life Cycle Costing allows us to look at the start-up costs and the costs associated with the cessation of production, after-sales services costs and other expenses not taken into account in planned or operational calculation, see them as one unit and thereby evaluate the effectiveness of the product. Before establishing a production, calculation of the life-cycle costs is based on various factors which can be found in this article as well as the division of costs within the scope of calculation. It contains an example of calculation and accurate illustrations of process-based models of life-cycle costing from different points of view brought by various authors dealing with this topic, the usage of costing and the relationship with other calculations that are component parts of a company’s strategic cost management.

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Sanjaya, Dwi Haris, Yoga Firmansyah, Moch Irsyadul Anam und M. Ainul Yaqin. „Otomasi Perencanaan Produksi Pada Sekolah“. Jurasik (Jurnal Riset Sistem Informasi dan Teknik Informatika) 5, Nr. 1 (30.01.2020): 68. http://dx.doi.org/10.30645/jurasik.v5i1.170.

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Production planning is very important in business processes. Production planning aims to minimize the total cost of production. In this research, automation of production planning is done using data obtained based on school business processes. The purpose of this study is to determine the best production costs for the smooth production process of schools. This research uses descriptive research. Descriptive research aims to obtain information in the implementation of school business process planning. The calculation of production costs in this study uses the Activity Based Costing (ABC) technique and is carried out using Microsoft Excel. The calculation of this research is done by first determining the total target and raw materials from the school production process, then calculating the production costs of this school production process. The results of these calculations found that the optimal production cost for each student of a total of 300 students during the 3-year learning period is Rp. 605,728. From this study, it is also known that the total number of students and labor directly affects the amount of production costs.

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Adawia, Popon Rabia, und Aprilia Puspasari. „Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method“. E-Jurnal Akuntansi 31, Nr. 5 (25.05.2021): 1289. http://dx.doi.org/10.24843/eja.2021.v31.i05.p16.

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This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

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Novikov, Sergey, Boris Zhadanovsky und Sergey Sinenko. „Guidelines on calculation of the concrete thermal treatment modes“. MATEC Web of Conferences 178 (2018): 09007. http://dx.doi.org/10.1051/matecconf/201817809007.

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The article provides guidelines on calculation of the cast-inplace reinforced concrete thermal treatment modes: the problem of thermal treatment mode by setting the mathematical temperature field model in the hardening concrete has been solved; model equation which allows calculating the temperature field in the hardening concrete structure using computer software has been solved. These data allow to achieve the high quality of concrete at minimum heat treatment duration and the maximum reduction of energy costs, while minimizing experimental calculations.

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Połoński, Mieczysław. „Construction project budgeting including time buffers and costs“. Budownictwo i Architektura 13, Nr. 4 (11.12.2014): 389–97. http://dx.doi.org/10.35784/bud-arch.1873.

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The proposed method presented in this article concerns cost estimating of projects, including contingency. It points to the possibility of application of time buffers for this purpose. From the practical point of view, the enhanced calculation at the planning stage of works, taking into account cost contingency, is important and meets the expectations of owners, who tend to exceed the planned costs of investment without considering reserve costs. The implementation of the calculation is relatively simple, and basically requires one person to be acquainted with the planned costs of particular tasks, even in a deterministic way. This article presents the assumptions of the proposed method and a calculation example involving a real construction object. Depending on the data available to the planner, the results are presented concerning the calculations of the amount of cost contingency of the entire project by way of seven variants of calculation. With reference to the provided example, depending on the applied method, the increase of the cost of the entire undertaking ranges from 21-36 % of the costs of the entire project. The highest contingency costs were obtained by using the risk analysis method (35-36 %). Other methods gave consistent results within the range of 21-26% of the costs of the entire object. In the conclusion, a continuous curve is shown depicting an increase of costs during the planned works.

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Škorecová, E., und M. Farkašová. „Variant calculation system – the instrument of economic performance management of a multifunctional agricultural enterprise“. Agricultural Economics (Zemědělská ekonomika) 54, No. 8 (22.08.2008): 376–83. http://dx.doi.org/10.17221/297-agricecon.

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The article is focused on the importance of using the variant calculation methods in the management of companies’ performance under the conditions of multifunctional agriculture. It mentions the difference between the calculations formed for the needs of valuating the production in the financial statements and the managerial calculations. Attention is paid to overhead costs in agriculture, their development is depicted with tables and graphs. The development of overhead costs during the time period of 1997–2006 is presented in crop production and outputs of wheat and rapeseed, in livestock production in Slovakia and in the outputs of cattle (6–24 months) and pigs (1–12 months). The fastidiousness of market environment of the globalized economies requires a gradual transformation from the classical calculation system into the managerial calculation system, which provides a multidimensional insight into the product as well as the market. The sequence of establishing the variant calculation methods is also introduced together with the reasons of under-valuating calculations in the managerial practice.

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Kovalyev, L. I., I. L. Kovalyev und M. N. Kostomakhin. „Determination and rationing of total costs for technical service of livestock equipment“. Glavnyj zootehnik (Head of Animal Breeding), Nr. 10 (01.10.2020): 56–65. http://dx.doi.org/10.33920/sel-03-2010-08.

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The method of calculating costs (expenses) for maintenance and repair of livestock equipment has its own features of accounting and planning of work. The purpose of this work was to use a methodology for determining and rationing total costs for technical service of livestock equipment. The most important main points of the improved methodology for determining the cost of maintenance and repair of livestock equipment with the use of a number of standards are considered, and the features of accounting and planning for this type of work (technical service of livestock equipment) have been considered. The general provisions of the methodology for calculating the basic salary depending on the choice of the form of payment by the service for maintenance and repair of livestock equipment have been given. To simplify these calculations the rationale for establishing a single common factor calculation on the basic salary of the workers while performing diff erent types of work experts of farms (calculation of additional wages, deductions on social insurance and overhead charges from the basic salary), etc. The presented method signifi cantly simplifi es the task of determining the cost of maintenance and repair of livestock equipment when planning work and distributing the volume of work between service enterprises and agricultural producers, taking into account the features of accounting and planning all types of technical service of livestock equipment.

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Mitić, Vlada, Radiša Saković und Mitar Kovač. „Paper on the modelling of operational costs calculation in the defence system“. Vojno delo 73, Nr. 2 (2021): 63–80. http://dx.doi.org/10.5937/vojdelo2102063m.

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The defence system of the Republic of Serbia has a complex organizational structure that is constantly in the process of exploiting its own resources, among which spending funds deserves special attention. Considering the achieved level in the process of building a stable manner of financing the defence system of the Republic of Serbia, as well as the current limitations encountered by the authors, the paper emphasizes a special research problem aimed at determining a more rational way of calculating the defence system costs. Considering the complexity of the mentioned research problem and the current level of the defence system structure of the Republic of Serbia, the subject of the research is based on the proposal of a certain model that will enable more precise calculation of operational costs of the Ministry of Defence and the Serbian Armed Forces. In this regard, the paper starts from the hypothetical view that the existing model of calculating the defence system costs can be improved, above all in the part of the calculation of operational costs of the Ministry of Defence and the Serbian Armed Forces. The objective of this paper is to point out the need to evaluate the current practice in spending funds and propose new solutions that will enable better mechanisms for monitoring expenditure and income, i.e. better calculation of operational costs at all levels of financing in the Ministry of Defence and the Serbian Armed Forces. The research results have confirmed the set hypothetical framework by implementation of the method of content analysis, with focus on the comparative analysis of the calculation of operational costs of personnel, weapons and military equipment and infrastructure. The paper concludes that there are objective possibilities for improving the model of calculating operational costs of the defence system.

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Suprianto, Suprianto, Bina Andari und Yely Sulistyawati. „CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD“. JARES (Journal of Academic Research and Sciences) 4, Nr. 1 (31.03.2019): 28–42. http://dx.doi.org/10.35457/jares.v4i1.688.

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This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

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Clement, B., M. Yuille, K. Zaltoukal, H. E. Wichmann, G. Anton, B. Parodi, L. Kozera, C. Brechot, P. Hofman und G. Dagher. „Public Biobanks: Calculation and Recovery of Costs“. Science Translational Medicine 6, Nr. 261 (05.11.2014): 261fs45. http://dx.doi.org/10.1126/scitranslmed.3010444.

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Brokbals, Stefanie, Vincent Wapelhorst und Ivan Čadež. „Calculation of risk costs in construction projects“. Civil Engineering Design 1, Nr. 3-4 (September 2019): 120–28. http://dx.doi.org/10.1002/cend.201900014.

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Fridell, Erik, Mohammed Belhaj, Christina Wolf und Martin Jerksjö. „Calculation of external costs for freight transport“. Transportation Planning and Technology 34, Nr. 5 (Juli 2011): 413–32. http://dx.doi.org/10.1080/03081060.2011.586112.

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Gendelis, Staņislavs, Mikus Miķelsons, Andris Jakovičs und Edgars Bredovskis. „Calculation of cost-optimal combination of building materials and technical systems for nZEB single-family house using global cost calculation method“. MATEC Web of Conferences 282 (2019): 02070. http://dx.doi.org/10.1051/matecconf/201928202070.

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As a rule, during the design stage of a single-family house, only initial costs are taken into account and optimised. Long-term financial calculations are usually not even made. At the same time, total costs to design, build and operate the building show a real difference in expenses while living in this house. In the case of nearly zero energy buildings (nZEBs), this global cost approach becomes especially useful because of the strict requirements of heating and primary energy, as well as the compulsory use of renewable energy sources, requiring more detailed and comprehensive calculations of a cost-optimal set of solutions. In this study, a nZEB single-family house is analysed in detail using a comparative global cost calculation methodology. Different insulation materials and construction types, as well as two types of windows and various heating systems, are combined to obtain the same calculated annual energy consumption. The economic calculations of each combination are carried out for the calculation period of 30 years, taking into account expected energy price increase, discount rate, etc. These calculations show the cost-optimal variants, allowing the prediction of a more advantageous selection of materials and system use in a nZEB in terms of the real operation costs.

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Putra, Cokorda Gde Bayu. „SIMULASI PERHITUNGAN ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK PRODUK“. Widya Akuntansi dan Keuangan 2, Nr. 1 (28.02.2020): 52–61. http://dx.doi.org/10.32795/widyaakuntansi.v2i1.540.

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Competition in the manufacturing industry encourages various companies to think about strategies for determining the cost of production that is appropriate and accurate. The accurate calculation of the cost of production has an impact on determining an increasingly competitive selling price. This article tries to describe how companies engaged in convection to calculate the cost of production based on Activity Based Costing. The method used in this article is a qualitative method by calculating case studies on quantitative paradigm and comparing the calculation of conventional production costs with Activity Based Costing calculations. This study was conducted at PT. Tirtha Bulan Bali, a garment that carries out production based on the order method.Through this article, it is produced that Activity Based Costing produces cost of production more accurate because overhead costs are charged to products using more cost drivers both unit and non-unit based.

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Nurcahyo, Rahmat, F. Farizal, Bimo M. I. Arifianto und Muhammad Habiburrahman. „Mass Rapid Transit Operation and Maintenance Cost Calculation Model“. Journal of Advanced Transportation 2020 (17.02.2020): 1–6. http://dx.doi.org/10.1155/2020/7645142.

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Mass rapid transit (MRT) is an efficient transportation mode that is urgently needed by a growing city such as Jakarta, Indonesia. However, limited research has attempted to evaluate the system’s current performance through a comprehensive, unit-based calculation of the costs of MRT operation and maintenance. This research aimed to develop a system for calculating and comparing MRT operation and maintenance costs per kilometer per year. The cost model has three components, namely, capital, operation cost, and maintenance cost, which are, respectively, calculated based on their percentage toward total cost. The cost model calculation determined that Jakarta MRT operation and maintenance costs total USD 8.44 million per kilometer per year. This result was compared to other countries’ MRT operations.

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Zhou, Hua Ren, Yue Hong Qian, Xi Qiang Liu und Ou Wu. „Multiple Regression Analysis Model on Power Dispatch“. Advanced Materials Research 512-515 (Mai 2012): 953–56. http://dx.doi.org/10.4028/www.scientific.net/amr.512-515.953.

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The multiple linear regression method is used, the method of calculating the active power flow and the unit output is discussed , a simple approximate expression is designed, and the corresponding error value is given. a simple calculation rules of congestion cost is given, calculation rules for the actual cost minus the theoretical costs and requirements of the actual costs is as low as possible to avoid blocking; Block can not be avoided, then try to avoid the wind up.

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Plebankiewicz, Edyta, und Agnieszka Leśniak. „OVERHEAD COSTS AND PROFIT CALCULATION BY POLISH CONTRACTORS“. Technological and Economic Development of Economy 19, Nr. 1 (02.04.2013): 141–61. http://dx.doi.org/10.3846/20294913.2012.763008.

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The main criterion taken into consideration when choosing a contractor is the bid price that the contractor suggests. The basis for determining such a price are the direct costs connected with works realization as well as mark-ups, mainly overhead costs and profit. Overhead costs and profit constitute a considerable part of the bid price and their improper calculation can significantly influence the financial situation of the company. In literature and in practice one can find many definitions and ways of determining overhead costs and profit. The article presents research results concerning defining and calculating overhead costs and profit by Polish contractors, carried out twice – in 2004 and 2010. They were compared with similar studies performed in other countries. The article also presents mathematical methods created by the authors, by means of which overhead costs and profit can be calculated more precisely than by the popular methods commonly employed by Polish contractors.

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Gileva, Lyubov, Sergey Kartashov, Anatoliy Zuev und Vyacheslav Ivanov. „Verification of the CFD calculation for the centrifugal compressor medium flow model stages with the help of supercomputer“. MATEC Web of Conferences 245 (2018): 09011. http://dx.doi.org/10.1051/matecconf/201824509011.

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The goal of this work is to develop recommendations for the calculating problem formulation of the medium flow centrifugal compressor characteristics by computational fluid dynamics methods with the assessment of the computing resources necessary costs. Calculations are made on supercomputers of SPbPU “Polytechnic” and “DeltaCluster”. The object of the research is the centrifugal compressor stage for which the flow investigation has been held in the whole passage. The calculations result comparison with the practical experiment data for the whole working characteristics are shown in this work. The leakage in the lap seals and between the disks gaps investigation work has been made. The calculation of the whole 2π flat pattern has been made and also the influence on the calculation results of the between mesh interfaces has been analyzed.

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Drennan, Robert D. „What Can Be Learned by Estimating Human Energy Costs?“ Ancient Mesoamerica 5, Nr. 2 (1994): 209–12. http://dx.doi.org/10.1017/s0956536100001152.

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AbstractArchaeologists have estimated the human energy costs of various undertakings. Confusion has arisen about the notion of energy “profits”–what must be included in their calculation and what we can learn from such calculations. When it comes to assessing the contribution to sociopolitical hierarchy building of energy profits derived from long-distance transport of food staples, it is the energy expended (both in transport and acquisition of the food staples) that matters. The source of the food that produces the human energy so expended is immaterial. What may be learned from such calculations is whether attempts to understand certain behaviors in terms of economic “rationality” succeed or not.

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Wahyuningsih, Sri. „SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENENTUAN HARGA POKOK PRODUKSI BERBASIS CLIENT SERVER“. JURNAL TEKNOLOGI INFORMASI DAN KOMUNIKASI 10, Nr. 1 (16.04.2020): 53–58. http://dx.doi.org/10.51903/jtikp.v10i1.145.

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Abstract Accounting information systems are needed by companies, because they help a lot, in the effectiveness and efficiency of business problems. Determination and calculation of cost of production is a very important thing to know the production costs incurred as well as the benefits to be obtained. PT. Barokah Sejahtera is a company engaged in wall paint products, where in its products depends on the policy of determining and calculating factory overhead costs, if factory overhead costs are the dominant cost, then allocation based on volume will cause errors in determining cost of production by calculating the overall cost raw materials issued with products produced during the production process. In addition, the process of recording and calculation requires considerable time which results in difficulties in analyzing profits. To overcome these problems, the application of Activity Based Costing System and Client Server based methods is carried out. All activities are intended to produce products with adequate costs. The main focus of company management on activity management, namely planning and controlling all company activities in producing products with the appropriate cost level. The research method used is the RND method / Reset and Development Accounting information system calculation of the cost of production is expected to be applied to the company so that it can be more effective and efficient in calculating the cost of production

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Rianto, Rifka Sharen, Herman Karamoy und Anneke Wangkar. „Analisis perhitungan harga pokok penjualan meter pascabayar dan meter prabayar dalam menggunakan metode variable cost pada PT. PLN (Persero) ULP Manado Selatan“. Indonesia Accounting Journal 1, Nr. 1 (16.10.2019): 31. http://dx.doi.org/10.32400/iaj.25743.

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Pln company, which means a state-owned electricity company, in which this state-owned company has a meter product that helps the public to supply electricity, but in determining the selling price of the meter products orten experience problems because the selling price of the meter products often changes making customers often make complaints towards the company, for that the authors aim to examine the cost of goods sold in the company by using the variabel cost method, the study was conducted using a type of qualitative data to analyze accounting treatment and for the calculation of the author using quantitative data in the form of financial statements in order to calculate the calculation of cost of goods sold, after analysis by using the varibel cost method, the authors get the results under the calculation of variabel cost more profitable and not harming customers or costs that are not interested in calculating the cost of goods sold is the final result of the process of calculating the cost of goods sold of a postpaid meter product and a prepaid meter using the Variable cost method. There are 2 major groups in each sales process that will form the cost of goods sold report, namely production costs and non-production costs. PT. PLN (Persero) ULP Manado Selatan which is the object of research has a calculation of cost of goods in postpaid and prepaid meter products. In the calculation of the company's cost of goods sold is very high for the emphasis on the cost of products that cause very high cost problems, therefore according to the discussion to solve a problem in the calculation of cost of goods sold, the authors use the cost of goods sold calculation with the variable cost method. After recalculation using the variable cost method, the results obtained are lower than the calculation by the company, where the cost of selling postpaid and prepaid meters is lower, the difference is caused by excess loading of costs that should not be included in the cost of goods sold.

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Sasongko, Anky Ismas. „Billing Management System Design for Cellular Phone Network Practicum Module 2.4 Ghz WiFi Transmission“. Jurnal Jartel: Jurnal Jaringan Telekomunikasi 6, Nr. 1 (07.05.2018): 17–22. http://dx.doi.org/10.33795/jartel.v6i1.133.

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This study aims to design and build a VoIP billing server that is used for calculating the cost of telephone conversations and designing a VoIP practicum module for students.The research method was carried out by conducting literature studies, network design planning, device configuration, determination of billing parameters and VoIP call testing to determine call quality and VoIP billing function.The result of this thesis is a telephone billing system application that is used to calculate VoIP-based telephone costs and the softphone application as a telecommunications medium. Where the billing server is well configured with the softphone application, the softphone application uses the simcard as data verification provided by the admin. The results of testing the success of telephone charges when 2 clients make calls with an initial pulse of 100 Rupiah, the result is a calculation of 100% between manual calculations and program calculations. And when the test was carried out, making calls more than 2 clients produced different data between manual and program calculations with an average of 101.75, the program calculation was on manual calculation of 100.The results of this difference were only for the first and second callers, the next caller had the results which is the same as manual calculation.

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Pukalskas, Saugirdas, und Robertas Pečeliūnas. „THE METHODOLOGY FOR CALCULATION OF ROAD ACCIDENT COSTS“. TRANSPORT 30, Nr. 1 (27.03.2015): 33–42. http://dx.doi.org/10.3846/16484142.2015.1020871.

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The presented methodology for accounting the costs caused by road accidents is based on the fact that a person who died or was injured in a traffic accident will not contribute to the economic wealfare of the country anymore or his/her contribution will reduce. Broken vehicles, damaged cargoes or defected road constructions cause huge losses to the state. A financial assessment of material losses caused by road accidents enables providing a feasibility report in respect of efficiency of newly introduced traffic safety measures. The aim of the presented methodology is an establishment of the road accident costs that would conform to the todays economic level of Lithuania. The developed methodology for accounting road accident costs will enable more precise assessment of a necessity, perspectives and priorities of investment projects in the transport system as well as an accomplishment of funding allocation tasks.

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Brown, Melissa M., Gary C. Brown und Betsy Luo. „The Calculation of Costs Attributable to Cataract Surgery“. Evidence-Based Eye Care 4, Nr. 4 (Oktober 2003): 216–22. http://dx.doi.org/10.1097/00132578-200310000-00017.

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A. Bykadorov, Sergei. „About transport costs calculation on the Transsiberial railway“. Pomorstvo 31, Nr. 1 (29.06.2017): 38–44. http://dx.doi.org/10.31217/p.31.1.7.

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The problem of optimal distribution of train and cargo traffic along parallel lines in the Trans-Siberian transport corridor of the Russian Federation is considered. This problem is closely interconnected with a problem of definition and optimisation of transportation expenses on the Trans-Siberian highway. The economic and mathematical model for determining costs for particular works in each type of line plants (a structural unit) in a railway rather permanent natural labour, material, energy and other norms for transport polygonon are used is offered. This model may serve as the basic part of an automated information system of cost planning on different levels of managing the transportation process.

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Shchekin, A. V., I. N. Tribushinin und V. P. Fomin. „Express Calculation of Machining Costs in CAM Software“. Russian Engineering Research 41, Nr. 7 (Juli 2021): 640–44. http://dx.doi.org/10.3103/s1068798x21070224.

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Urmanbekova, Iroda Farkhodovna. „The Cost Of Calculation And Analysis In Power Generation Enterprises“. American Journal of Management and Economics Innovations 3, Nr. 05 (31.05.2021): 118–25. http://dx.doi.org/10.37547/tajmei/volume03issue05-18.

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The article examines the calculation and analysis of costs in power generation enterprises, in which one of the most important quality indicators reflecting the results of economic activity of the enterprise, the feasibility of production, quality, unit of products, works, services and all sold products, the object of calculation, the unit of calculation, its types are described. At the same time, the economic elements of the cost and calculation items that make up the cost of production are disclosed on the basis of data from JSC “Fergana Thermal Power Plant”.

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Savchenko, I. „FEATURES RESEARCH EXPERTISE IN CASES CONCERNING THE DETERMINATION OF THE AMOUNT OF THE ACTUAL EXPENDITURES OF THE PENSION FUND FOR THE PAYMENT AND DELIVERY OF OLD-AGE PENSIONS ASSIGNED ON PREFERENTIAL BASIS“. Theory and Practice of Forensic Science and Criminalistics 20, Nr. 2 (04.12.2019): 393–402. http://dx.doi.org/10.32353/khrife.2.2019.30.

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This article discusses the theoretical and practical aspects of the features of forensic-economic examinations related to documentary evidence of calculations of the actual costs of the Pension Fund for the payment and delivery of preferential pensions. One of the important issues related to the indicated studies is the validity of calculating the costs of reimbursing pension payments and including in this calculation surcharges, allowances and increases that are intended in accordance with the legislation of Ukraine and are paid from other sources than the funds of the Pension Fund. The article analyzes the regulatory legal acts of Ukraine, which regulate the procedure for reimbursement by the Pension Fund body of the actual costs of payment and delivery of old-age pensions assigned on preferential terms. The categories that are entitled to the granting of old-age pensions on preferential terms are determined, the differences in the calculation of preferential length of service are indicated. including during the period of work in elected posts, during the passage of military service and study for a specialty that gives the right to a pension. It was clarified which of the costs incurred by the Pension Fund of Ukraine are not refundable and indicated the need to determine the monthly amount of the pension, which is refundable. It is noted that the calculation includes the actual expenses incurred by the territorial bodies of the Pension Fund for which these pensions were assigned. The theoretical and practical aspects of conducting such forensic examinations presented in the article can be used in expert practice in order to optimize expert research.

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Ованесян, Сергей. „THEORY AND PRACTICE OF FIXED COSTS DISTRIBUTION IN PRODUCTION COSTS CALCULATION: MATHEMATICAL ASPECTS“. Известия Иркутской государственной экономической академии 25, Nr. 1 (2015): 67–77. http://dx.doi.org/10.17150/1993-3541.2015.25(1).67-77.

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Anggreani, Sintia, und I. Gde Sudi Adnyana. „Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah“. Jurnal Ilmiah Akuntansi Kesatuan 8, Nr. 1 (02.06.2020): 9–16. http://dx.doi.org/10.37641/jiakes.v8i1.290.

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Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices. The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title. The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price. Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs

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Darno, Darno. „Pengendalain Harga Pokok Produksi Dengan Metode Full Costing Pada “Kerupuk Sari Udang Mbah Oerip-Sidoarjo”“. ASSETS : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 3, Nr. 1 (31.01.2019): 40–49. http://dx.doi.org/10.30741/assets.v3i1.366.

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Companies must be able to compete in terms of prices by managing the handling of raw materials, labor and overhaed factories. All three are very important because they directly affect the cost of the product (HPP). UD company Redjo Makmoer Indonesia, is a company that produces crackers. For the determination of production costs and pricing of sales, the company makes a policy on the method of calculating the cost of production. In addition to pricing, also to control the process and reduce the size of the company's production costs. Based on observations for one month the production process, the cost of production with the method of the company that has been run is Rp. 40,100.00. With the full costing method, Rp. 41,500.00. It can be concluded that the cost of production based on the two calculation methods above there are differences or differences. With the full costing method, the cost of production is higher. This shows that so far the calculations made by the company have several elements that have not been included in the calculation.

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Martinah, Martinah, und Muctar Nuhung. „Analisis Penerapan Job Order Costing Method Terhadap Harga Pokok Produksi Untuk Meningkatkan Akurasi Harga Jual Produk Pada Maju Jaya Aluminium Kecamatan Cina Kabupaten Bone“. Jurnal Ilmiah Al-Tsarwah 1, Nr. 2 (20.07.2019): 143–62. http://dx.doi.org/10.30863/al-tsarwah.v1i2.260.

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This study aims to compare the cost of the 2M CA type of storefront production that has been applied in Forward Jaya Aluminum by calculating the production cost principle using the job order costing method. Data is collected through observation, interviews, and documentation. Furthermore, the data is analyzed using qualitative methods. While the calculation method used in this study is the method of job order costing or the cost of the order. The results of the study found that the calculation of the cost of production of type 2 M CA storefront was IDR 1,300,000 with a set profit rate of 19.6% with a selling price of IDR 1,550,000, while the calculation using the job order costing method was equal to Rp 1,329,217 with a selling price of Rp 1,589,744 with a profit rate of 19.6%. Based on the results of his analysis, the difference in the calculation of cost of goods manufactured is due to the fact that Maju Jaya Aluminum does not identify in detail the elements of the cost of production, so the cost of production calculated by Maju Jaya Aluminum is lower than using the job order costing method. We recommend that Maju Jaya Aluminum correct the calculation of cost of goods manufactured according to the job order costing method by calculating and identifying raw material costs, direct labor costs, and factory head costs so that the specified selling price can be accurate and increase.

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Wang, Li Mei, und Zhen Hai Wang. „Study on Calculation Method of Two-Part Heat Price“. Advanced Materials Research 468-471 (Februar 2012): 2573–76. http://dx.doi.org/10.4028/www.scientific.net/amr.468-471.2573.

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Two-part fee originated in managerial economics, variable costs and fixed costs through the data can be calculated based on the price of two thermal heating costs and measurement of the ratio of heat costs and final heat price.

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Li, Jian Feng, Yue Shen, Li Jiao Xu und Yuan Suo. „Material Price Risks Impact on Project Costs Research“. Advanced Materials Research 243-249 (Mai 2011): 6344–47. http://dx.doi.org/10.4028/www.scientific.net/amr.243-249.6344.

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“Code of valuation with bill quantity of construction works”(GB50500-2008)published in July 2008 proposes a new concept of “Bidding Control Price” instead of “base bid price”. This paper firstly introduces the calculation program of Bidding Control Price which is different from the calculation program of base bid price. The calculation method of material price risk changes greater and it is the focus of our discussion. Article probes into the impact of material price risk on project cost, applying Grey Forecasting Model to discuss a reasonable method of determining material price risk, which provides a new feasible solution to determine an appropriate cost of project. Article concludes with examples which show that different material price risks have great impact of project costs. This paper has some instructive significance for the calculation of project cost in new code.

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Лапшин und D. Lapshin. „Using Pareto to calculate the costs of disasters“. Modeling of systems and processes 6, Nr. 3 (15.01.2014): 25–28. http://dx.doi.org/10.12737/2385.

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the method of calculation of natural disasters lie in the use of average values, hos located using Pareto for calculation of damage described by the exponential by law, taking into account the growth of the expected damage over time.

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Schulz, A., F. Obenaus, B. Egerland und E. Reicherter. „Elimination costs for different wastewater compounds“. Water Science and Technology 47, Nr. 12 (01.06.2003): 119–24. http://dx.doi.org/10.2166/wst.2003.0636.

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The present report presents the system and discusses the results of the cost calculation for the reduction/elimination of different wastewater and sludge compounds. These costs were calculated for different types of processes at 102 wastewater treatment plants of Emschergenossenschaft/Lippeverband and Aggerverband. Comparing enhanced biological phosphorus removal and precipitation, one of the results indicates that in general the costs for elimination of one kilogram of phosphorus are lower in the plants in which only chemical precipitation is used for P reduction. Further results of the cost calculation will be presented with a discussion of their possible influence on planning decisions.

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Alborov, Rolan Arkhipovich, Ekaterina Leonidovna Mosunova, Elena Vyacheslavovna Zakharova und Gregory Rolanovich Alborov. „Determination of cost accounting objects, calculation and improving the calculation of product cost in agriculture“. Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), Nr. 4 (01.04.2021): 30–39. http://dx.doi.org/10.33920/sel-11-2104-03.

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The article deals with the problems of calculating the cost of agricultural products in crop and livestock production, associated with the methods of production accounting and management accounting systems for production facilities used in practice by agricultural organizations. Variants of definition (selection) of cost accounting objects, objects of calculation of the first order and objects of calculation of the second order are proposed. Conceptual models for the distribution of costs between the objects of the first-order calculation, the objects of the second-order calculation and the calculation of the cost of the received types of agricultural products have been developed. Using the example of the production of the main herd of dairy cattle, it is shown that the use of old methods of calculating the cost of agricultural products is not consistent, and it is recommended to use more justified methods of calculating the cost of crop and livestock products, recommended in the new editions of the relevant guidelines of the Ministry of Agriculture of the Russian Federation.

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Kovalev, Leonid, und Igor Kovalev. „Justification and calculation of labor costs and material costs of technical services in agriculture“. Resources and Technology 3, Nr. 14 (2017): 32–62. http://dx.doi.org/10.15393/j2.art.2017.3901.

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Tokarev, Vyacheslav, und Nikolay Novitsky. „The method of adjustment of heat supply systems with the multistage temperature control at pumping stations“. MATEC Web of Conferences 212 (2018): 02006. http://dx.doi.org/10.1051/matecconf/201821202006.

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The lowering of the temperature graph in the lower-level heat networks is often carried out by a mixture of coolant from the return pipeline at mixing pumping stations in order to maintain the set temperature of the mixed water. In this case, part of the heat carrier is not returned to the source of thermal energy, but it circulates in the circuits from the mixing station to the lower consumption nodes. The presence of such circulation flows leads to the absence of a stabilizing moment of the temperature field when it is calculated by traditional methods, as well as to the “looping” of the computational process and the impossibility of obtaining a solution. In work to overcome these problems, a new computational scheme for commissioning calculation is proposed, which is based on: (a) decomposing the calculation of the thermal-hydraulic regime into calculations of the hydraulic and temperature conditions; (b) using the conditional regulator of the ratio of the mixing station’s output costs in calculating the hydraulic regime; (c) fixing the temperature at the station’s output when calculating the temperature regime; (d) iterative calculation with correction of the setpoint of the ratio controller of the flow rate based on the calculation of the temperature regime.

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In’kova, A. I., und O. N. Tarasova. „Maintaining separate accounting of VAT costs in the field of medical care: accounting policy and methodology for maintaining separate accounting of VAT costs“. Buhuchet v zdravoohranenii (Accounting in Healthcare), Nr. 9 (01.09.2021): 24–33. http://dx.doi.org/10.33920/med-17-2109-03.

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The article discusses the features of maintaining separate accounting of VAT in the field of medical care and provides recommendations for drawing up an accounting policy when maintaining separate accounting of VAT costs by organizations. The problematic of the article is relevant in the context of the preparation of a VAT tax return and the need to form tax accounting registers for it, which confirm the VAT deductions of the organization. In this regard, when preparing quarterly reports, accompanying documents must be prepared, which are supplemented when maintaining separate accounting of VAT costs with an accounting reference, which determines the share of VAT costs that the organization has the right to set off. To compile the accounting statement of the calculation, one should consider the specificity of the medical organization, and follow the accounting policy of the organization. Thus, the article has prepared an algorithm for creating an organization’s accounting policy in terms of maintaining separate accounting of VAT costs and presents calculations when compiling an accounting reference-calculation that organizations should carry out to create it to prove the legality of VAT deduction.

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