Journal articles on the topic 'Profit plan analysis'
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Schlereth, Christian, Bernd Skiera, and Agnieszka Wolk. "Measuring Consumers' Preferences for Metered Pricing of Services." Journal of Service Research 14, no. 4 (November 2011): 443–59. http://dx.doi.org/10.1177/1094670511418817.
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Metered pricing plans for services enable companies to increase their profits. Yet measuring consumer preferences for different forms of metered pricing is difficult, because metered prices simultaneously influence three consumer decisions: to purchase the service, to choose a particular pricing plan, and to use a particular quantity. These decisions strongly influence the number of customers that use the service, their usage, and profit. This article develops and validates augmented conjoint analysis methods that capture the interplay among these three decisions and allow for predicting the effects that different metered pricing plans have on consumer behavior and company’s profit. The empirical study reveals that the optimal two-part pricing plan yields 36–49% higher profits than optimal pay-per-use or flat rate pricing plans. Consumers' reactions to changes in metered pricing plans are very heterogeneous. The fixed fee of a two-part pricing plan strongly influences the number of subscribers but hardly influences their usage. In contrast, changes in marginal prices strongly affect consumers' usage but not their subscription. Data collected through ranking- and choice-based conjoint analysis yield comparable willingness-to-pay estimates and substantially outperform contingent valuation. Market researchers should also use pricing plan formats instead of usage formats to elicit the preferences for two-part pricing plans.
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Naning Fatmawatie. "Implementation of Break Event Point Analysis and Margin of Safety in Profit Planning." Idarotuna : Journal of Administrative Science 2, no. 2 (December 26, 2021): 132–46. http://dx.doi.org/10.54471/idarotuna.v2i2.20.
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The break event point is a certain amount of production that the company must achieve to reach the break-even point (no profit and / no loss). Margin of safety is the amount of production required so that the company does not suffer losses. The determination of the margin of safety is closely related to the break event point, where the margin of safety is at one level above the break event point in terms of determining the minimum sales required. Both of these are some of the instruments that can be used to plan profits. The purpose of this study was to determine the application of break event point analysis at PT. Beton Jaya Manunggal, knowing the application of margin of safety analysis and to determine profit planning at PT. Jaya Manunggal Concrete. This study uses a non-statistical quantitative approach. The data used in this study is secondary data through PT. Manunggal Jaya Concrete in 2014-2018. The analysis method uses the least square method to plan the net profit of PT. Beton Jaya Manunggal in 2019 with reference to the net sales plan. The result of this research is the break event point of PT. Beton Jaya Manunggal in 2014 – 2018 showed a positive trend with the break event point being above the current year's production during 2015 – 2016. Margin of safety PT. Beton Jaya Manunggal in 2014 – 2018 showed an upward trend with negative margins throughout 2015 – 2016. Profit planning using least squares with reference to net sales planning is quite accurate considering that there is only a difference of 2% above net sales recorded in the 2019 financial statements. Net profit PT. Beton Jaya Manunggal was recorded in 2019 at 1.3 billion Rupiah so that profit planning was not carried out based on the consideration that the recorded profit was less or showed a downward trend when compared to the net profit trend in 2014 – 2018.
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Mahmudah, Siti, and Dianita Meirini. "COST VOLUME PROFIT ANALYSIS AS A PROFIT PLANNING INSTRUMENT." BALANCE: JOURNAL OF ISLAMIC ACCOUNTING 2, no. 01 (August 24, 2021): 33–42. http://dx.doi.org/10.21274/balance.v2i01.4723.
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Abstract: Profit planning is very important for the survival of the company because with profit planning, management can manage the strategies used in the company. One of the tools to do profit planning is to analyze the cost of profit volume. These three components are closely related in a company's profit planning. Cost, volume and profit analysis (Cost Volume Profit Analysis) is the main element in preparing the income statement in a company. Cost, volume and profit analysis is an examination of how total revenue and total costs change as sales volume changes. The method and type of research used is descriptive qualitative with primary data sources and secondary data, which is processed with the help of Microsoft Excel application to separate several cost data, as well as processing financial data with analysis of margin of safety, break even point, margin of safety, and analysis. profit planning. The results of this study are the MSMEs of Herbal Medicine Powder Sari Alam Trenggalek from 2018-2020 sales are always above the break even point with a high margin of safety ratio. The profit target in 2020 is not in accordance with the plan. Therefore, MSME Herbal Medicine Bubuk Sari Alam Trenggalek must increase the selling price of each product by 25% and increase sales volume by 16,439 units so that the planned profit target is achieved.
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Morfuni, Laura. "Plan for Profit: An Analysis of the Live Export Trade." Deakin Law Review 16, no. 2 (December 1, 2011): 497. http://dx.doi.org/10.21153/dlr2011vol16no2art111.
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The current regime for the export of live animals from Australia is in drastic need of reform. Recent media exposés have brought the brutal nature of the live export trade to light. This trade should be abolished. Thus far, legislative attempts to do so have not succeeded. The current legal regime fails to protect the welfare of animals throughout the live export chain. This article examines the protection of animal welfare in the current regulatory system and highlights its deficiencies. It also makes some proposals for reform. For as long as the trade continues, reform is needed to ensure that animal suffering is minimised.
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Sari, Corina Metha, and I. Gede Putu Banu Astawa. "Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji." Jurnal Akuntansi Profesi 12, no. 2 (December 1, 2021): 261. http://dx.doi.org/10.23887/jap.v12i2.35550.
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This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and document analysis. The results obtained in this study that strategic management accounting can be used by a business entity in conducting analysis to increase profits in its business.Keywords: Strategic Management Accounting, Financial Performance, Village-Owned Enterprises
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Wulandari, Retno. "ANALISIS TITIK IMPAS PADA INDUSTRI ROTAN HIDAYAH SIDOREJO KECAMATAN CURUP TENGAH." Jurnal Ilmiah Raflesia Akuntansi 6, no. 2 (October 26, 2020): 34–45. http://dx.doi.org/10.53494/jira.v6i2.48.
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Good profit planning will affect the success of the business in achieving optimal profit. The calculation of future profits is very useful for preparing the profit planning process. In general, almost all management decisions will have more impact on activities or attitudes in the future than on past activities or attitudes. Thus management decision making is a continuous process. This continuous process makes management must be able to anticipate upcoming events and plan what must be done, including planning company profits. Profit Volume Cost Analysis (cost-volume-profit analiysis) is often called a break event point analysis because of the significance of the break event point in this analysis, in the profit volume cost analysis, volume refers to all activity cost triggers, such as sales units are assumed to collaborate with changes in income, costs and profits. Based on the results of the analysis, it can be concluded as follows; The amount of break even points for living room chair products in Hidayah Sidorejo's rattan industry is 4 units, meaning that the company will be in a position where the profit is equal to 0. The amount of contribution margin for living room chair products in Hidayah Sidorejo's rattan industry is Rp. . 2,879,000 The operating profit target is assumed if Hidayah's rattan industry is targeting a profit of Rp. 10,000,000, then the number of units that must be sold is 7 units of living room chairs. The results of the cost volume profit analysis in the decision making for advertising spending show that Hidayah's rattan industry decides to advertise in the newspaper with an advertising cost of Rp. 1000,000, then this will increase the contribution margin by Rp. 2,879,000 and operating profit increased to Rp. 1,879,000 even though the cost continued to increase to Rp. 11,000,000 The results of the cost volume profit analysis in decision making to reduce the selling price from Rp. 6000,000 / chair set becomes Rp. 5,000,000 / set of chairs will reduce the contribution margin by Rp. 10,000,000, although if you lower the selling price the sales will increase to 10 units.
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Liao, Ying Hua, and Bo Huang. "Optimization and Analysis of Production Plan of Mechanical Products." Advanced Materials Research 926-930 (May 2014): 3862–65. http://dx.doi.org/10.4028/www.scientific.net/amr.926-930.3862.
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According to the existing equipment and the production task, the problems and optimization goals will be put forward. Then an optimization model of the production plan of mechanical products based on operations research theory will be built by MatLAB or Lingo. The results shows the optimized production plan can significantly reduce the manufacturing capacity and the maximum profit, and contribute to the reasonable use of resources of a mechanical factory.
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Megaravalli, Amith Vikram, and Gopinath BS. "Expansion plan of Central Tiffin Room: a case on accounting." Emerald Emerging Markets Case Studies 10, no. 3 (July 14, 2020): 1–21. http://dx.doi.org/10.1108/eemcs-10-2019-0271.
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Learning outcomes The case presents students with the opportunity to do the following: students can pre-work questions; understand the relevant factors to be considered in the decision to expand; and list out the industry and macro-environment factors affecting the expansion decision. Assignment questions help understand the various measures used to evaluate the financial performance of the company; understand the practical implication of incremental analysis to estimate the profit; assess the operating profit and margin of safety of the restaurant Shri Sagar with and without expansion; and critically evaluate the impact of uncertainty on projected sales using the sensitivity model. Case overview/synopsis Shri Sagar (Central Tiffin Room – CTR) was started by Y.V. Subramanyam and his siblings (Y.V. Srikanteshwaran, Y.V. Krishna Iyer and Y.V. Ramachandran) in the 1920s, specialised in Benne (Butter) Masala dosa, Maddur Vada and Mangalore Bajji. In Bengaluru, there are few restaurants, which have the legacy of more than 50 years such as Vidyarthi Bhavan, Mavalli Tiffin Rooms and Shri Sagar (CTR). Shri Sagar has witnessed three different ownership right from 1920 to the present. Ganesh, an MBA graduate, took the active participation in the business from 2018 and found there are potential opportunities to expand the business. Although business was doing well, Ganesh wanted to assess his company’s financial strength before proceeding. He would require a financial forecast that took into account the strength of the competition and the peculiar nature of the restaurant business in Bengaluru. Ganesh wanted to assess the expansion plan; to address the proposed plan, the case had used cost–volume–profit analysis and sensitivity analysis techniques to make the students understand how these techniques can evaluate the alternatives. Complexity academic level This case is best used while teaching Managerial Accounting, which is a core course in MBA program with a module on break-even-analysis or it can also be used in an executive education class with a similar purpose. The teaching plan can be used for MBA students and entrepreneurial training programmes, which involve training on important managerial decisions, which includes business expansion, estimating business profits/revenue targets, etc. It assumes some basic knowledge of cost–benefit analysis concepts where participants have already exposed some basic understanding of break-even analysis and what-if analysis. Supplementary materials Teaching Notes are available for educators only. Subject code CSS 1: Accounting and Finance
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Nirmanggi, Inggit Pangesti, and Muhamad Muslih. "Pengaruh Operating Profit Margin, Cash Holding, Bonus Plan, dan Income Tax terhadap Perataan Laba." Jurnal Ilmiah Akuntansi 5, no. 1 (June 25, 2020): 25. http://dx.doi.org/10.23887/jia.v5i1.23210.
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Income smoothing is one part of earnings management that aims to reduce or increase the profit to be reported, so that earnings will look stable from the previous period or the period thereafter. Stakeholders need to know the factors that can influence income smoothing so they are not wrong in making decisions. This study aims to determine the effect of operating profit margin, cash holding, bonus plan, and income tax variables on income smoothing in mining sector companies listed on the Indonesia Stock Exchange in 2013-2018 as many as 36 samples. Secondary data collection techniques and analysis used logistic regression (SPSS 22 software). Based on the results of the study, operating profit margins, cash holding, bonus plan, and income tax simultaneously have a significant effect on income smoothing. Partially, operating profit margin, bonus plan, and income tax have no significant effect on income smoothing. While cash holding has a positive and significant effect on income smoothing.
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Du, Jing, Hongyue Wu, and Lei Zhu. "Influencing Factors on Profit Distribution of Public-Private Partnership Projects: Private Sector’s Perspective." Advances in Civil Engineering 2018 (June 5, 2018): 1–10. http://dx.doi.org/10.1155/2018/2143173.
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As an important issue in the public-private partnership (PPP) projects, the profit distribution has a critical impact on both the public and private sectors. Moreover, the influence of the private sector on the profit distribution of PPP projects cannot be ignored because the private sector are the implementers of PPP projects and responsible for the life-cycle performance and management of PPP projects. Therefore, this study aims at (1) investigating the influencing factors of the profit distribution of PPP projects from the private sector’s perspective and (2) analyzing the relationships between the factors and the profit distribution by the qualitative comparative analysis (QCA). The results first showed that the five key influencing factors on the profit distribution from the private sector’s perspective were the risk sharing, financing ability, investment, management ability, and effort level. Moreover, the results indicated that the risk sharing was the most important factor that had a positive impact on the profit distribution. Furthermore, the strong management ability and the high ratio of investment were identified as critical factors that led to a larger proportion of profits distributed to the private sector. In addition, the financing ability and the effort level of the private sector should also be considered in the profit distribution plan. The findings first contributed to the body of knowledge on the influencing factors of the profit distribution in PPP projects. In addition, this study is the first attempt of exploring the characteristics of the private sector under the context of profit distribution of PPP projects and using the QCA method to enrich the theoretical research. Thus, the findings would help the private companies improve their abilities and ensure their profits. Besides, the public and private sectors can make appropriate profit distribution proposals in practice based on the conclusion of this study.
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Wijaya, Leonita, and Eddy Herjanto. "Business Plan: Rencana Pendirian Kedai Teh di Jakarta Barat." Jurnal Manajemen Bisnis dan Kewirausahaan 4, no. 6 (November 25, 2020): 323. http://dx.doi.org/10.24912/jmbk.v4i6.9834.
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“Business Plan Opening a Tea Café at Jakarta Barat” is a planning for opening a business which sell tea for take away. With the lifestyle of the community, we can see a potential opportunity to sell drinks which are currently trending among teenagers to young executives. This business plan aims to create a new business plan in the food and beverage industry and create opportunities for profit. Based on the results of the analysis and discussion, it can be concluded that this business is feasible to be realized on the basis of considerations including Porter's Five Forces analysis and SWOT analysis. This business financial planning also shows that this business will provide profit and payback period which is quite short, 1 year 4 months. And the Net Present Value (NPV) value of Rp 440,173,246,- this shows that this investment is very profitable, and the Internal Rate of Return (IRR) value is 266%, which means it is much higher than the interest rate.
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Albers, Sönke. "A framework for analysis of sources of profit contribution variance between actual and plan." International Journal of Research in Marketing 15, no. 2 (May 1998): 109–22. http://dx.doi.org/10.1016/s0167-8116(97)00038-4.
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Sutjiawan, Jeremy, and Thio Anastasia Petronila. "PENERAPAN METODE PENJUALAN DAN COST VOLUME PROFIT DALAM PERENCANAAN LABA." Prosiding Working Papers Series In Management 13, no. 1 (May 31, 2021): 36–52. http://dx.doi.org/10.25170/wpm.v13i1.36-52.
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This research aims to analyze the effective sales method and the benefits of implementing the Cost Volume Profit (CVP) analysis in order to be able to plan profits and make appropriate decisions. Research using case studies for Geprek Koplo Chicken at Hangry Indonesia for the period July until September 2020 . Data were obtained through interviews with related parties, observations, and viewing company financial documents. For the purposes of CVP analysis on Geprek Koplo Chicken, costs were classified based on cost behavior in relation to changes in the level of activity into fixed costs and variable costs.The results showed that the company's sales were effective using GrabFood, especially during the Covid-19 pandemic where there was a reduction in community activity outside the home so that many people prefer to use GrabFood services compared to the Hangry application. With CVP analysis, the company can (a) determine the level of sales at which the company does not make a profit or a loss (break-even point sales) of IDR 3,946,127,482, (b) determine sales projections if the company wants to get a certain profit target, (c) MOS ratio of -35.84% , (d) ) DOL of -2,79x, and (e) SDP of IDR3,927,908,379.
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Meng, Xiangru, Jianmeng Sun, and Haining Wang. "Analysis on Operation Management of Logistics Park in China." E3S Web of Conferences 261 (2021): 03006. http://dx.doi.org/10.1051/e3sconf/202126103006.
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Since the State Council issued the “Plan for the Adjustment and Revitalization of the Logistics Industry” in 2009, the logistics industry, as the basic and strategic industry in the development of the national economy, has played an increasingly important role in promoting industrial transformation and upgrading and promoting economic development. In order to promote the development of logistics industry, a large number of logistics parks have been built all over the country under the guidance of policies and the promotion of the market. However, after the construction of these logistics parks has been put into operation, There are a series of problems in its development and profit. This paper analyzes the present situation and profit of logistics park in China, and briefly analyzes the main business characteristics of freight hub, production service, port service, trade service and comprehensive service. On this basis, the main problems existing in the existing profit model of logistics park in China are summarized.
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Ramadhan, Abdi, and Eddy Supriyatna. "Rencana Bisnis (Business Plan) : Jasa Content Creator." Jurnal Manajemen Bisnis dan Kewirausahaan 4, no. 6 (November 25, 2020): 317. http://dx.doi.org/10.24912/jmbk.v4i6.9833.
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"Business Planning Content Creator Services" is a business plan that offers services in the creative industries. With the rapid development of social media in this digital age, we can see a potential opportunity to plan a content creator service business, which includes several service components, namely photography, videography, design, copywriting, social media handling, and creative ideas for projects. This business plan aims to create a new business plan in the creative industries engaged in services and create opportunities to be able to generate profitable profits. Based on the results of the analysis and discussion, it can be concluded that this business is feasible to be realized on the basis of considerations, among others, because the market potential of the content creator services business increases with the increasing use of social media in Indonesia. This business financial planning also shows that this business will provide profit and deserve to be realized. Financial analysis which consists of Payback Period and Break Event Point (BEP) requires a fairly short estimated time of 2 years 3 months, the Net Present Value (NPV) value of Rp. 291,120,221.5, - this shows that this investment can be profitable and profitable, and the Internal Rate of Return (IRR) of 81% means higher than the interest rate.
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Hogan, Chris E., and Craig M. Lewis. "Long-Run Investment Decisions, Operating Performance, and Shareholder Value Creation of Firms Adopting Compensation Plans Based on Economic Profits." Journal of Financial and Quantitative Analysis 40, no. 4 (December 2005): 721–45. http://dx.doi.org/10.1017/s0022109000001952.
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AbstractFor firms that adopted economic profit plans between 1983 and 1996, we document changes in investment behavior that lead to improvements in operating performance and growth opportunities relative to these firms' past performance. The improvements, however, are similar to those realized by a set of non-adopting control firms that are selected on the basis of a logistic regression model of adoption choice. We then consider the possibility that some firms are better candidates for economic profit plans than others and classify adopters according to whether they make anticipated or surprising choices based on the adoption choice model. We find that anticipated adopters make changes in investment behavior that reduce invested capital and allow them to become more profitable than a sample of control firms that were expected to adopt but chose to continue using a traditional plan. A similar analysis of surprise adopters does not reveal significant performance differences relative to a sample of anticipated non-adopters. The classification analysis suggests that economic profit plans work best for firms that are expected to adopt such plans based on pre-adoption operating, organizational, financial, and compensation characteristics.
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Andrayani, Titi, Fitriasuri Fitriasuri, and M. Titan Terzaghi. "Pengaruh Perencanaan Pajak, Kepemilikan Manajerial, Ukuran Perusahaan dan Aktiva Pajak Tangguhan Terhadap Praktek Manajemen Laba." MBIA 17, no. 3 (February 15, 2019): 37–48. http://dx.doi.org/10.33557/10.33557/mbia.v17i3.176.
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Earnings management is a condition where earning management intervene in the process of preparing financial statements for the external parties so that it can leveling, raising, and decreasing the profit. This research was aims to find out the effect of tax plan, managerial ownership, company size and deferred tax assets towards the profit management practices. As for the population in this study consisted of 144 manufacture company that registered on Indonesia Stock Exchange with one year of research period in 2016. This research was used purposive sampling. The amount of the company’s sample that fulfill this research’s criteria was 51 companies that meet the criteria of the research variable. The technique analysis that used in this research was multiple linear regression. The examiner’s results shows that the deferred tax assets have positive and significant effects towards the profit management, while the tax plan, managerial ownership and company size have negative and insignificant effects towards the profit management practice.
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Wang, Guohao, and Liying Yu. "Analysis of Enterprise Sustainable Crowdsourcing Incentive Mechanism Based on Principal-Agent Model." Sustainability 12, no. 8 (April 16, 2020): 3238. http://dx.doi.org/10.3390/su12083238.
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The utilization of crowdsourcing to acquire distant knowledge is increasing. In the new product development process, sustainable crowdsourcing is an effective way to exploit both external and internal resources to boost enterprise innovation quality and the efficiency of the competitive edge of macro tasks in a relatively long cycle. The challenge of sustainable crowdsourcing is how to design a proper incentive mechanism to achieve the maximum initiator profit and, at the same time, satisfy the solver’s motivation so that they can continuously participate in the innovation process. In two situations, including a single motivation and multiple motivations of the solver, this paper analyzed the impact of a few factors on the initiator’s profit and the incentive coefficient for the solver based on the Principal–Agent Model. From the model and simulation results, the solver’s incentive coefficient is positively correlated to the solver’s work quality and negatively correlated to the uncertainty of the enterprise operation, the solver’s Effort Cost, the solver’s degree of risk aversion, etc. If the initiator is more sensitive to the benefits of the solver’s intrinsic motivation, the monetary incentive will be higher. The research results provide a theoretical basis to quantify the initiator’s expected profit and design a proper incentive plan for the solver. Finally, the conclusions offer practical guidance for enterprise to execute incentive plans for sustainable crowdsourcing from the perspective of the solver’s motivation.
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WIDANA, I. NYOMAN, and KETUT JAYANEGARA. "ANALISIS PRODUK ASURANSI UNIT LINK DI INDONESIA." E-Jurnal Matematika 8, no. 1 (February 2, 2019): 42. http://dx.doi.org/10.24843/mtk.2019.v08.i01.p233.
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This paper presents a unit-linked insurance which is a modern insurance. The policyholders will get benefits of insurances and investment. The aim of this research is to analysis of unit link insurance products in Indonesia. Especially to analysis the mortality cost, premium, return, and profit of the product. The method used is a stochastic profit testing method and the results of the study show that mortality cost offered by the three unit link companies selected as the sample of this study are greater than the insurance costs calculated based on the Indonesian Mortality Table. From comparing different unit linked insurance plans, only one plan is sufficient to fund the guarantee. While others have to do a Top-up premium.
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Paramita, Ratna Wijayanti Daniar. "THE WINDOW INFORMATION FOR INVESTOR ON ACCOUNTING PROFIT FORECASTING." JURNAL TERAPAN MANAJEMEN DAN BISNIS 3, no. 2 (October 30, 2017): 193. http://dx.doi.org/10.26737/jtmb.v3i2.315.
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<p>This study aimed to obtain empirical evidence, examine and explain he factors (leverage, persistence, growth, size and beta) that affect informativeness of earnings and its application in the financial statements at Manufacturing Companies listed in the Indonesia Stock Exchange 2013-2016. Research on the relationship between stock returns within come to determine the extent of their relationship are many who use earnings figures as the dependent variable regressed with stock returns as the independent variables are calculated by different methods. This method measures the magnitude of abnormal stock returns in response to the expected components of a company's reported earnings by using Earning Response Coefficient (ERC). Plan for data analysis in this study will be conducted using Path Analysis with analysis application of Moment Structure (AMOS).Conclusions of this study is significant influence of Leverage, Persistence profit and growth to Informativeness of earnings, either directly or through intervening variables Size and Beta.</p>
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Lee, C. K. M., Danping Lin, and Rohan Pasari. "Strategic procurement from forward contract and spot market." Industrial Management & Data Systems 114, no. 5 (June 3, 2014): 778–96. http://dx.doi.org/10.1108/imds-07-2013-0308.
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Purpose – The purpose of this paper is to formulate procurement strategies and determine the optimal procurement quantity in order to maximize profit through forward contracting and the spot market. Design/methodology/approach – The procurement process is modeled at various stages along a time horizon from the perspective of the buyer, with consideration of uncertain yields, stochastic demand and dynamic spot market prices. Monte Carlo simulation based experiments were conducted to figure out the best procurement quantity for five different scenarios. The framework was developed to understand the impact of different uncertain variables on a firm's profit. A case study was carried out in a steel making company in India, with real data. Findings – The results indicate that the proposed approach enables buyers to achieve higher profits under volatile demand conditions. In the case study, it was found that the profit is higher for the spot market than for contract pricing if there is significant demand and spot price volatility. Originality/value – This research considers not only demand uncertainty but also supply uncertainty in the procurement process, and profit analysis was carried out to enable an enterprise to set up a procurement plan by using forward contracting and the spot market. This study should also increase awareness in both academia and industry on the opportunities of using the spot market to enhance flexibility and to mitigate risk in the procurement process.
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Čergić, Fuad, and Emira Kozarević. "The impact of performance analysis on the financial management and control at public universities in Bosnia and Herzegovina Federation." Management 24, no. 2 (December 18, 2019): 145–53. http://dx.doi.org/10.30924/mjcmi.24.2.10.
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Organizations in today’s extremely competitive environment need to devote significant time, energy as well as human and financial resources to the measurement of their efficiency, in order to increase their profit, reduce costs, better plan their assets and manage their budgets, as well as to improve budget controls and risk assessment. Therefore, they need performance models, including the Balanced Scorecard. Primarily intended for profit organizations, the Balanced Scorecard is today used in the public sector, as well. This paper presents the research into the utilization of the Balanced Scorecard in the public sector, examining whether the performance of higher education institutions may be improved by the design and utilization of the Balanced Scorecard model.
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KOCHETKOV, Oleksii, and Julia AFANASOVA. "COMPARATIVE ANALYSIS OF THE OPTIMAL PLAN OF RESOURCE MANAGEMENT." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 1 (55) (May 27, 2021): 97–114. http://dx.doi.org/10.37128/2411-4413-2021-1-7.
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The prerequisites of optimal plan for resource management of an agricultural enterprise to get the maximum profit with ensuring acceptable dynamics of resource potential are analyzed in the article. It is established that the maximum level of economic return is possible in special condition with corresponding alternation of resource-restoring and intensive mode. Moreover, the intensive mode is inefficient in special economic conditions due the aftereffect of this mode critically reduces the resource potential of an agricultural enterprise. It is proved that the optimal plan of the proposed mechanism resource management has common features with an intensive resource using mode than with a resource-restoring one. It indicates about the economic orientation of optimal resource management. The resource-restoring practice is a necessary tool for ensuring a sustainable level of resource potential. Based on the results of a comparative analysis with alternative scenarios for the development of resource management practices, the effectiveness of the optimal plan is proved. Effective management of production conditions that form the resource potential of agricultural enterprises creates competitive advantages in the form of additional economic benefits. This is a necessary prerequisite for the reproduction of resources of an agricultural enterprise as the basis of sustainable development of agricultural enterprises. It is proposed to use the principles of dynamic programming in the resource management of agricultural enterprises. Dynamic programming is defined as an effective alternative to adaptive mechanisms for improving the management of the resource potential of agricultural enterprises. The main advantage is the implementation of the goal-setting function of the management system in the system of strategic planning of enterprise development.
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Hai, Dr Nguyen Thanh. "Better Leadership Via a Seven Factor Model on Net Profit – A Case of Facebook in USA." Revista Gestão Inovação e Tecnologias 11, no. 2 (June 5, 2021): 1410–18. http://dx.doi.org/10.47059/revistageintec.v11i2.1767.
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The story of Facebook and Mark is becoming successful lesson for many businesses which shows their ambitious plan and ides and working hard on it. We recognized leadership role of Facebook lying in online social media industry and network with a social site for may people to connect around the world. This paper will uses OLS method to estimate effects of Face book good management, via both micro and macro factors on net profit. Authors will analyze effects of Seven (7) micro and macroeconomic factors such as: stock price, net profit, lending rate, inflation, GPD growth, S&P500, etc. on net profit of an online media company, Facebook in USA during 2014-2019 and make further analysis. Findings show that if inflation, GDP (increasing too much) there is significant effect on reducing Facebook net profit wand the next factor is decreasing SP500.
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Cottani, Giammarco. "Formulary Apportionment: A Revamp in the Post-Base Erosion and Profit Shifting Era?" Intertax 44, Issue 10 (October 1, 2016): 755–60. http://dx.doi.org/10.54648/taxi2016065.
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In this article, the author analyses the advantages and drawbacks of adopting Formulary Apportionment (FA) as the governing mechanism for the commercial and financial relations between associated enterprises of multinational enterprises (MNE) groups. The author considers the origin of FA, which countries are adopting it, and what its future may be in light of the implementation of the base erosion and profit shifting (BEPS) Action Plan. In particular, the author suggests that international organizations should go more in depth on the analysis of the mechanism, from an empirical as well as a theoretical standpoint, as a by-product on the current work on the application of the profit split method carried out by the Organisation for Economic Cooperation and Development (OECD) in light of the BEPS project.
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Deviarti, Holly, and Melati Ayu. "Analisis Cost Volume Profit sebagai Alat Bantu Manajemen dalam Rangka Perencanaan Laba dengan Penerapan Teori Kendala pada PT Skylite Surya Internusa." Binus Business Review 2, no. 1 (May 30, 2011): 527. http://dx.doi.org/10.21512/bbr.v2i1.1160.
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PT Skylite Solar Internusa is an industrial company that produces the houses lights and panel box. The purpose of this study is to help companies classify costs according to the behavior of costs, determine the calculation of the break event point of multiproduct, profit planning, and to overcome the constraints that occured in the company. The authors obtained data directly to the company's research and interviews with relevant parties, such as the production and the accounting department. The increase in profit in the fiscal year period 2009 due to demand for homes increased light and panel box. It can be concluded that the application of Cost-Volume-Profit analysis by using the break event point multiproduct can help management to determine how much sales volume may decline from the volume of sales is budgeted by the company and the company can make profit plan in 2010.
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Noviyarsi, Lestari Setiawati, and Arhamna Arisya. "Optimization of Production Planning Using Goal Programming Approach at Chocolate Factory." MATEC Web of Conferences 248 (2018): 03016. http://dx.doi.org/10.1051/matecconf/201824803016.
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Company X is a mini chocolate factory in West Sumatera Province. The Company produces three types of product, that is paralin chocolate, bar chocolate 75 gr and bar chocolate 20 gr. Today, production planning only based on customer demand without any analysis an optimized amount of production to maximize profit. The purposed of this research was the optimization of production planning to maximize company profit. Goal programming approach was used in this research. There were four goals that need to optimize, that are, production volume, profit, processing time and raw material. Horizon plan was set up for six periods. LINDO software was used to compute an optimized result of goal programming. The final result shows an average of production amount for six periods, that were paralin chocolate about 65,95 kg, bar chocolate 75 gr about 883 bars and bar chocolate 20 gr about 3725 bars with maximum profit about Rp. 17.806.782,-
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KOUSOYLA, Maria, Stella BRAKATSOULA, Christina NIKAKI, Dimitrios BILALIS, Alexandros TATARIDAS, Ioannis ROUSSIS, Ioanna KAKABOUKI, Stella KARYDOGIANNI, Panayiota PAPASTYLIANOU, and Antonios MAVROEIDIS. "THC Yield and Greenhouse Cover Materials: Optimizing the Profit of Medical Cannabis." Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca. Horticulture 78, no. 2 (November 29, 2021): 107. http://dx.doi.org/10.15835/buasvmcn-hort:2021.0039.
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Even though Delta-9-tetrahydrocannabinol (THC) is a psychoactive substance, studies indicate that it has therapeutic properties. Moreover, the modification in Greece legislation regarding the legalization of cannabis has resulted in new business opportunities for medical-cannabis related companies. This study aimed to evaluate whether different greenhouse cover materials affect THC yield and propose a business plan for any potential medical-cannabis related company in Greece. A greenhouse experiment was conducted in order to evaluate the effect of different plastic cover films in greenhouses for the cultivation of Cannabis sativa. Furthermore, the economic viability of a potential medical-cannabis related business in Greece was evaluated based upon a financial analysis. Yields were increased in greenhouses with double plastic cover materials (compared to the control). According to the results of our comparative economic analysis the production of medical cannabis in greenhouses constructed with double layered cover materials would significantly increase profits. Finally, greenhouse medical-cannabis production is much promising in Greece. Nevertheless, the use of appropriate greenhouse cover materials should be considered as they affect THC yield and therefore, the profit of the company.
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Бокарева, Елена, Elena Bokareva, Елена Егорова, Elena Egorova, Анна Леонова, Anna Lyeonova, Ирина Мухоморова, and Irina Mukhomorova. "Formation of target capital by non-profit organizations." Services in Russia and abroad 8, no. 9 (December 24, 2014): 65–80. http://dx.doi.org/10.12737/10797.
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Russian education is undergoing serious changes, especially with respect to higher education. Today, both the state and science expect from universities a high level of service quality and independence in the choice of development strategy. In modern conditions, the university may not be effective, relying only on public funding. That is why for universities in Russia in the near future it is necessary to solve a question of finding additional funding sources, one of which is an increasingly popular mechanism of endowment funds.
The relevance of the Endowment Funds for the higher education system is that they allow to accumulate financial resources and ensure the stable development of the universities in the long run.
The article presents the results of investigation of the essence and methods of development of the financial mechanism of attraction and use of target capital.
To achieve this goal, the following objectives form the structure of this article: a review of the history of the Endowment Funds; a market research of endowment funds in Russia; an analysis and evaluation of public awareness of Endowment Funds.
Legislation in many countries stimulates the creation of the target capital, which is the source of income going to the financing of the non-profit sector as a non-profit organization forms an endowment, receives a stable and long-term source of funding for its activities. In addition, the target capital is a significantly more transparent model for donors, compared with the current or one-time funding to provide the ability to control of decision-making.
The availability of endowment allows partial independence of non-profit organizations from one-time and sporadic donations, plan their activities in the long term. For non-profit organizations target capital means the ability to finance various projects and programs, professorships (for high schools), construction / renovation of buildings, staff development, etc. The availability of endowment informs that the organization is able to plan its activities for at least the next few years, which indicates a clear understanding by the employees of a nonprofit organization its mission and objectives.
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BRAKATSOULA, Stella Olympia, Maria KOUSOULA, Christina NIKAKI, Antonios MAVROEIDIS, Alexandros TATARIDAS, Ioannis ROUSSIS, Ioanna KAKABOUKI, Panayiota PAPASTYLIANOU, Kostas TSIMPOUKAS, and Dimitrios BILALIS. "Economic Analysis of Medical Cannabis Greenhouse Production for Cbd in Greece." Bulletin of University of Agricultural Sciences and Veterinary Medicine Cluj-Napoca. Horticulture 78, no. 2 (November 29, 2021): 51. http://dx.doi.org/10.15835/buasvmcn-hort:2021.0035.
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A field experiment was conducted in the Agricultural University of Athens in order to evaluate the effect of different greenhouse cover materials on the CBD yield. Cannabis (Cannabis sativa L var. Futura 75) plants were grown in three different greenhouses, each constructed with different polyethylene films by PLASTIKA KRITIS S.A. The overall CBD yield per greenhouse was estimated once the cannabis buds matured. Following this evaluation, a business plan was formed for the greenhouse whose cover materials prompted the highest CBD yield. Out of the three greenhouses (GH1, GH2, and GH3), the highest CBD yield was reported on GH2. Two different cover materials, with different properties, were used for the construction of GH2, EVO 7507 AC and EVO 7526 AC. The results indicate that in a five-year span, cannabis production in greenhouses built with the aforementioned materials, could result in a Net Profit of more than 25.000.000 € ha-1. In conclusion, greenhouse cover materials should always be considered in cannabis greenhouse production. Even though greenhouse cannabis production for CBD oil seems to be a potentially profitable business in Greece, selecting appropriate cover materials can significantly increase producer’s profit.
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Chand, Vikram. "Transfer Pricing Aspects of Intra - Group Loans in Light of the Base Erosion and Profit Shifting Action Plan." Intertax 44, Issue 12 (December 1, 2016): 885–902. http://dx.doi.org/10.54648/taxi2016084.
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This article primarily focuses on transfer pricing aspects of intercompany loans. The analysis will take into consideration the current Organisation for Economic Co-operation and Development OECD transfer pricing guidelines as well as the revised transfer pricing guidance issued under the OECD/G20’s Base Erosion and Profit Shifting (BEPS) Action Plan. Moreover, the impact of other BEPS related actions on intercompany loans and their relationship with transfer pricing rules is discussed. Finally, the author concludes by making a suggestion to the OECD to adopt his analysis when providing transfer-pricing guidance on intercompany loans.
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Guo, Tian, and Weiwei Liu. "DuPont analysis was used to evaluate the operation of non-profit medical institutions in Chongqing." E3S Web of Conferences 275 (2021): 03012. http://dx.doi.org/10.1051/e3sconf/202127503012.
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It has been nearly eleven years since the reform of China’s medical and health system entered the final sprint stage in early 2008. During this period, great changes have taken place in China’s medical system, which has had a huge impact on the operation of public hospitals in China. This paper analyzes the key financial indicators of public hospitals in Chongqing from 2007 to 2017, including revenue and expenditure situation and structure, assets and liabilities situation and structure, finds out the problems in operation and puts forward suggestions. The key financial indicators of public hospitals in Chongqing were analyzed and evaluated by trend analysis, ratio analysis and DuPont analysis. The total revenue and expenditure of public hospitals in Chongqing increases with GDP year by year, the structure of revenue and expenditure has changed greatly, the debt level is reasonable, and the operating capacity is at a low level. The balance of drug revenue and expenditure in public hospitals is unbalanced, so it is necessary to strengthen the implementation of drug price adjustment plan; Public hospitals should strengthen the cost control, especially the cost control of drug expenditure, in order to meet the requirements of national policies and improve their own operating capacity.
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IVANYTSKA, Olga, and Tetiana KOSHCHUK. "Formation of conditions for BEPS analysis in Ukraine." Fìnansi Ukraïni 2021, no. 11 (December 22, 2021): 88–102. http://dx.doi.org/10.33763/finukr2021.11.088.
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The article reveals the problems related to the formation of conditions for analyzing the transfer of profits between countries according to the OECD indicators of Action 11 of the OECD Recommendations on preventing the Base Erosion and Profit Shifting (BEPS Action Plan) in Ukraine. It is established that the calculation of OECD indicators with data on Ukraine may be complicated due to the lack of relevant statistical information, as well as due to the establishment of the process of processing, aggregation and analysis of information from companies (including new reporting – Notification of participation in an international group of companies and transfer pricing reporting according to the “three-tier model”, which includes Сountry-by-country report). It is determined: 1) what information needed to calculate OECD indicators for BEPS analysis is already available in statistical sources and financial statements of companies; 2) what data for these purposes can be obtained by government agencies from new reporting for international groups of companies and their members in Ukraine, which will be submitted by them from 2021 and later; 3) what economic figures will not be available for BEPS analysis according to OECD indicators after the start of these new reporting forms. The necessity of forming organizational bases for collecting and processing domestic data at macroeconomic and microeconomic levels is substantiated in order to include them in global calculations of OECD indicators and use them in determining the effectiveness of BEPS countering measures in Ukraine.
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Sun, Yi Qun, Ping Ping Wang, and Yun Hua Yang. "Modeling of Aging Transformer Failure Rate and the Retirement Timing Decision." Advanced Materials Research 1008-1009 (August 2014): 430–36. http://dx.doi.org/10.4028/www.scientific.net/amr.1008-1009.430.
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When making an updating strategy for aging transformer, both the condition of transformer and the risk effect of its aging on power system needed to be taken into account. Based on the model of aging transformer failure rate by insulation age, a comparative analysis of the risk caused by aging failure within the planned period and the profit from delaying updating was undertaken; then the optimal timing strategy to retire transformer was developed on the basis of a balance between risk and profit. The analysis of examples indicated that the proposed process of the strategy could be applied to plan the retiring time according to both the actual condition of transformer and the impact of the risk to the grid, thus making full use of transformer and allowing the power company to get the maximum benefit.
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Ngui, David Lavu, and James Rugami Maina. "Organizational Resources and Strategy Implementation in Non-Profit Organizations; A Case of Kenya Medical Research Institute, Kenya." International Journal of Current Aspects 3, no. VI (November 8, 2019): 33–51. http://dx.doi.org/10.35942/ijcab.v3ivi.77.
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Most NPOs in Kenya have not fully embraced the use of strategic plans due to the difficulties involved in development implementing of strategic plans. There are many factors that hamper implementation of strategic planning an organisation including inadequate financial resources, human resources, technological competences and organisational culture. The aim of the study was to determine the influence of organizational resources on Strategy Implementationin Non-Profit Organizations with a key focus on The Kenya Medical Research Institute Wellcome Trust Research Programme based in Kilifi County, Kenya. The specific objectives of the study were to examine influence of financial resources on strategic plan implementation, influence of human resources, and influence of technological competences on strategic plan implementation. The study was guided two theories, Resource Based View theory and Learning organisation theory. The research employed a descriptive survey research design. The study’s population was the management staff at KWTRP who were 60 according to the KWTRP (2018). Since the population was small, a census was adopted. The primary data was collected by use of self-administered semi-structured questionnaire. Data analysis was done by use of descriptive statistics such as frequencies, percentages, mean scores and standard deviation with the aid of SPSS and presented through tables, charts, graphs, frequencies and percentages. The study established that human resources, financial resources and technology competence had a positive and significant influence on the implementation of strategy at KWTRP. The study concluded that an organization’s workers important assets as they consistently contribute to an organization’s efficient functioning. That proper allocation of financial resources allows managers to put together more productive and efficient workplace teams and enables them to assess their schedules and predict the availability of resources in real time effectively and that technology competence lies in its ability to streamline interaction both internally and externally. One of the essential benefits of software expertise is its potential by promoting strategic thinking and knowledge transfer to improve the competitive advantage of an organization in the marketplace. The study recommends that the organisation incorporate top-down and bottom-up plan development on human resources in order to gain input from the lower management tier and involve workers in formulating strategies in order to significantly increase their contribution to executing a strategy. The study advises that the leadership of the institute should provide enough financial resources to execute strategies effectively. For each assignment within the plan, periodic cost estimates are important so that the use of financial resources can be made as efficiently as possible. On technology competence, the study suggests that management should seek more support for technical ways of executing strategies by having clear and articulated career paths for their staff, leave room for improvement to ensure cohesion of efforts in support of the implementation of the strategy. Similar studies should be carried out in private and public organizations since this study only focussed on non-profit organizations.
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Souza, Alceu, Ariane Maria Machado de Oliveira, Dayla Karolina Fossile, Emmanuel Óguchi Ogu, Luciano Luiz Dalazen, and Claudimar Pereira da Veiga. "Business Plan Analysis Using Multi-Index Methodology: Expectations of Return and Perceived Risks." SAGE Open 10, no. 1 (January 2020): 215824401990017. http://dx.doi.org/10.1177/2158244019900171.
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This article aims to show that business plan risks are clearer and more consistent, compared with classical methodology, when evaluated through the multi-index methodology. To do so, it is necessary to identify the expectations of return and perceived risks in evaluating a business plan. To explain the above statement, we used a case example of a manufacturing unit of purses made of tilapia leather in the city of Campo Mourão, Paraná State, Brazil. Relevant information was collected through documenting research and semi-structured interviews, which were conducted in 2016 and 2017. The adoption of the cost leadership strategy, practicable due to the presence of local production arrangements, proved crucial to this project’s viability. Following this strategy, the demand, initial investments, production costs, and selling price were estimated. The multi-index methodology was used for the generation and analysis of the return indicators vis-à-vis the perceived risks. The multi-index methodology perceptual map signals a medium/high return (return on investment assets = 23.71% per year) and that the perceived risks are compatible with profit expectations. The sensitivity analysis of the results, using the Monte Carlo method, shows that P(net present value ≤ 0) ≈ 0.0002, thus corroborating the decision to invest in this business. This article contributes to the literature on the use of existing productive arrangements in various stages of the production and marketing process and the use of an analysis methodology that leads decision-makers to specify the risks associated with their decision.
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Трофимова, L. Trofimova, Свищева, and V. Svishcheva. "DETERMINATION OF SUBSYSTEMS FOR THE CURRENT ACTIVITIES OF CARGO MOTOR TRANSPORTATION FIRM." Alternative energy sources in the transport-technological complex: problems and prospects of rational use of 3, no. 1 (March 16, 2016): 458–64. http://dx.doi.org/10.12737/17978.
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The article presents subsystem to manage the current activities of cargo motor transport enterprise, which are defined with the use of systems analysis, allowing the use of the structural and functional representation of the object. Presented in the article characteristics of subsystems will enable practitioners to meet the challenges of the current activities of motor transport enterprise, aimed at the implementation of the plan of cargo transportation with a view to profit.
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Gerpott, Torsten J., and Sebastian May. "Determining bucket structures in pricing plans for private user cloud computing storage services." Journal of Modelling in Management 11, no. 2 (May 9, 2016): 612–43. http://dx.doi.org/10.1108/jm2-09-2015-0074.
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Purpose Providers of cloud computing storage services (CCSS) charge offers in several unit bundles for a lump sum per bundle. This non-linear pricing approach is known as a bucket-pricing plan (BPP). If a customer exploits the purchased bucket, he/she can opt for the next higher bucket or refrain from further CCSS use. CCSS suppliers are faced with an optimization problem concerning the number of buckets as well as their lower and upper storage volume boundaries. The purpose of this paper is to develop a model, which supports CCSS suppliers in deriving a BPP-structure and which maximizes their profit in varying market constellations. Design/methodology/approach The authors develop a multi-period model of tariff choice decisions of private customers of CCSS. The model is applied in Monte Carlo simulations to determine profit-maximal tariff structures as a function of different market characteristics such as median demand saturation, demand heterogeneity, average price per storage unit and bucket ceiling allocation (identical size of each bucket within the frame set by the lower and upper overall boundary, varying sizes of the buckets offered, so that the interval between two ceilings consecutively increases for subsequent buckets) and type of a customer’s utility function. Findings The simulation analysis suggests that demand heterogeneity and average price per unit are the most influential factors for CCSS tariff structure optimization. Price plans with more than two buckets tend to generate higher profits than simple schemes with two buckets only if demand heterogeneity is low and the average price per storage unit is high and/or median saturation level of customers is low. Originality/value Despite the popularity of BPP among providers of CCSS for consumers, there is a lack of scholarly modeling work on the profit implications of the number of buckets entailed in a scheme and the size/ceilings of the various buckets on offer. The model suggested in this paper is a first step toward narrowing this research gap.
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Sopia, Ariesti, Aydiny Ummy Nurhali Harahap, Hadi Mubarak, and Suhairi Suhairi. "Analisis Studi Kelayakan Bisnis pada Usaha Mainan Anak Ditinjau dari Aspek Keuangan." VISA: Journal of Vision and Ideas 2, no. 2 (February 8, 2022): 181–90. http://dx.doi.org/10.47467/visa.v2i2.972.
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The financial aspect of the feasibility study is crucial because it covers all company profits. Understanding the financial aspect itself means the aspect that is functioned in the overall financial evaluation of the company. Therefore, this aspect is very crucial and requires accuracy in testing its feasibility in business. There are 7 aspects that need to be known, namely: the need for investment costs, sources of funds obtained, project balances and profit and loss statements, financial ratios to assess the company's ability, estimated investment costs. The purpose of the financial aspect analysis is to determine the investment plan through calculating the expected costs and benefits by comparing expenses and income, such as the availability of funds, the initial capital portfolio, the ability to repay these funds at a predetermined time and assess whether the company will be able to grow. Keep going.
Keywords: Business Feasibility Study, Financial Aspect
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Nurhali Harahap, Aydiny Ummy, Ariesti Sopia, Hadi Mubarak, and Suhairi Suhairi. "Analisis Studi Kelayakan Bisnis Pada Usaha Mainan Anak Ditinjau Dari Aspek Keuangan." VISA: Journal of Vision and Ideas 3, no. 1 (March 13, 2022): 70–79. http://dx.doi.org/10.47467/visa.v3i1.991.
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The financial aspect of the feasibility study is crucial because it covers all company profits. Understanding the financial aspect itself means the aspect that is functioned in the overall financial evaluation of the company. Therefore, this aspect is very crucial and requires accuracy in testing its feasibility in business. There are 7 aspects that need to be known, namely: the need for investment costs, sources of funds obtained, project balances and profit and loss statements, financial ratios to assess the company's ability, estimated investment costs. The purpose of the financial aspect analysis is to determine the investment plan through calculating the expected costs and benefits by comparing expenses and income, such as the availability of funds, the initial capital portfolio, the ability to repay these funds at a predetermined time and assess whether the company will be able to grow. Keep going.
Kata kunci : Studi Kelayakan Bisnis,Aspek Keuangan.
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Sopia, Ariesti, Aydiny Ummy Nurhali Harahap, Hadi Mubarak, and Suhairi Suhairi. "Analisis Studi Kelayakan Bisnis pada Usaha Mainan Anak Ditinjau dari Aspek Keuangan." VISA: Journal of Vision and Ideas 2, no. 3 (February 8, 2022): 197–206. http://dx.doi.org/10.47467/visa.v2i3.972.
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The financial aspect of the feasibility study is crucial because it covers all company profits. Understanding the financial aspect itself means the aspect that is functioned in the overall financial evaluation of the company. Therefore, this aspect is very crucial and requires accuracy in testing its feasibility in business. There are 7 aspects that need to be known, namely: the need for investment costs, sources of funds obtained, project balances and profit and loss statements, financial ratios to assess the company's ability, estimated investment costs. The purpose of the financial aspect analysis is to determine the investment plan through calculating the expected costs and benefits by comparing expenses and income, such as the availability of funds, the initial capital portfolio, the ability to repay these funds at a predetermined time and assess whether the company will be able to grow. Keep going.
Keywords: Business Feasibility Study, Financial Aspect
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Nurhali Harahap, Aydiny Ummy, Ariesti Sopia, Hadi Mubarak, and Suhairi Suhairi. "Analisis Studi Kelayakan Bisnis Pada Usaha Mainan Anak Ditinjau Dari Aspek Keuangan." VISA: Journal of Vision and Ideas 2, no. 3 (March 13, 2022): 231–40. http://dx.doi.org/10.47467/visa.v2i3.991.
Full textAbstract:
The financial aspect of the feasibility study is crucial because it covers all company profits. Understanding the financial aspect itself means the aspect that is functioned in the overall financial evaluation of the company. Therefore, this aspect is very crucial and requires accuracy in testing its feasibility in business. There are 7 aspects that need to be known, namely: the need for investment costs, sources of funds obtained, project balances and profit and loss statements, financial ratios to assess the company's ability, estimated investment costs. The purpose of the financial aspect analysis is to determine the investment plan through calculating the expected costs and benefits by comparing expenses and income, such as the availability of funds, the initial capital portfolio, the ability to repay these funds at a predetermined time and assess whether the company will be able to grow. Keep going.
Kata kunci : Studi Kelayakan Bisnis,Aspek Keuangan.
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Atef Mohammad Abd El-Bari Mabrouk, Mohammad Al-Mahdi Mustafa, Atef Mohammad Abd El-Bari Mabrouk, Mohammad Al-Mahdi Mustafa. "The role of SWOT analysis in evaluating performance and developing the strategic plan for the non-profit sector: دور تحليل سوات SWOT في تقييم الأداء وتطوير الخطة الاستراتيجية للقطاع غير الربحي." مجلة العلوم الإقتصادية و الإدارية و القانونية 5, no. 18 (September 28, 2021): 160–34. http://dx.doi.org/10.26389/ajsrp.s070221.
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The study aimed to shed light on the concepts of internal and external environmental analysis among Non-profit associations in Riyadh and determination of impact of environmental analysis variables on performance assessment requirements, and the strategic planning mechanism in these associations accordingly. The importance of the study stems from supporting officials in the practice of strategic planning, which helps organizations achieve their goals, and the application to a non-profit sector is characterized by being more sensitive to the needs of the masses and societies, in addition to what the study adds to the Arab library interested in strategic planning. The formulation of the main hypothesis was “There is a significant relationship between the environmental analysis variables and the performance evaluation requirements of Non-profit associations”. The questionnaire was developed to collect data, and the number of responses reached 391 employees of the applied societies. The most important results of the study include, among other things: The variables value of internal and external environmental analysis, and that of the variables of effectiveness, efficiency, suitability and performance continuity are both above medium; There is a significant impact of the variables of internal and external environmental analysis on both the effectiveness of the performance, and the adequacy of the performance for beneficiary's objectives; There is a significant effect of the external environmental analysis variables on the efficiency of performance and on the continuity of the performance of the associations, while there is no significant effect of the variables of internal environmental analysis.
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Tarigan, Wico Jontarudi, and Mahaitin H. Sinaga. "Analisis Pengukuran Kinerja Untuk Mengevaluasi Perencanaan Strategis Dengan Menggunakan Balance Scorecard." Owner 6, no. 2 (February 17, 2022): 1194–207. http://dx.doi.org/10.33395/owner.v6i2.688.
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Facing today's increasingly complex business environment, requires performance measurement that can accurately and thoroughly evaluate the performance of a company. In this case, the balanced scorecard method is used. In this case, the balanced scorecard method is used. The purpose of using the balanced scorecard method is to evaluate the strategic plan at PT. Jamsostek (Persero) Pematangsiantar Branch. The data analysis method used is descriptive qualitative and quantitative descriptive analysis to analyze the financial aspects of roi, liquidity ratios, profit margins, and operating ratios. From another perspective, are the results of customer acquisition, customer retention, company data on customer profitability, and interviews with customers and employees of PT. Jamsostek (Persero) Pematangsiantar Branch. Based on the results of the study, it was concluded that the effect was measured using the balanced scorecard of PT. Jamsostek (Persero) Pematangsiantar Branch overall is quite good. But from a financial point of view, for example, the level of ROI and profit margins has a more narrow view, which requires more attention when planning the next strategy for further improvement. The application of the balanced scorecard can be considered when evaluating strategic plans, because the balanced scorecard perspective can interpret the impact of changing trends on the company's vision, mission and goals in the future in a complex business environment
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Palmitessa, Elio Andrea. "Interplay Between the Principal Purpose Test in the Multilateral BEPS Convention and the Beneficial Ownership Clause as Treaty Anti-Avoidance Tool Targeting Holding Structures." Intertax 46, Issue 1 (January 1, 2018): 58–67. http://dx.doi.org/10.54648/taxi2018006.
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The signing of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), has enabled the participant jurisdictions to begin the process of implementing certain treaty-based Base Erosion and Profit Shifting (BEPS) recommendations into their network of double tax conventions. In line with Action 6 of the BEPS Plan, as per Article 7 of the MLI, a minimum anti-abuse standard provision to counter treaty shopping was introduced. This article discusses the outcomes deriving from the application of the Principal Purpose Test (PPT), as default provision, and its possible interplay with the treaty anti-avoidance tool presented by the clause of the beneficial owner for tax treaty purposes. The analysis is supported by practical guidelines issued to holding companies, based on recent case law.
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Qu, Shou Ning, Qin Wang, Kui Liu, and De Jun Xu. "Research and Application in Supply Chain Management Based on Correlation Analyze of Association Rules Algorithm." Materials Science Forum 532-533 (December 2006): 1024–27. http://dx.doi.org/10.4028/www.scientific.net/msf.532-533.1024.
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In this paper, the association rule algorithm and its defects were analyzed. An improved algorithm was put forward for applying it to analysis the association of products fittings in SCM. The application of improved algorithm can mine which kinds of fittings or sets of items being matched to get a salable product or gain the higher profit. So it can not only instruct customer’s consumption but also can help the entrepreneur make a detailed and efficient internal plan.
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Legenzova, Renata, Kristina Levišauskaitė, and Egidijus Kundelis. "Estimating an impact of base erosion and profit shifting (BEPS) countermeasures — a case of business group." Oeconomia Copernicana 8, no. 4 (December 31, 2017): 621–42. http://dx.doi.org/10.24136/oc.v8i4.38.
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Research background: Base erosion and profit shifting (BEPS) is a reduction of corporate income tax base and related corporate income tax payments via taking advantage of tax loopholes. OECD prepared 15 BEPS actions, which set countermeasures to fight tax avoid-ance in a coordinated way and shall be implement by countries on a voluntary basis. Literature review revealed that on a macro-level and company-level the extent of BEPS is large and statistically significant while studies addressing micro-level (transaction-level) impact and BEPS countermeasures’ related issues are limited.
Purpose of the article: to identify methods and metrics available for evaluation of BEPS countermeasures’ impact on a micro-level and to assess BEPS countermeasures’ impact on a business group.
Methods: the paper employs comparative analysis of scientific and professional literature to identify approaches and methods available for evaluation of BEPS countermeasures’ impact on a micro-level; and a case analysis method to assess an expected impact of BEPS coun-termeasures on a specific business group.
Findings & Value added: An approach used to estimate BEPS countermeasures impact on the micro-level differs from the one applied in macro-level analysis. To conduct the case analysis, OECD’s proposed macro-level fiscal impact assessment approach has been adapted for a micro-level analysis. It includes the analysis of the transactions subject to BEPS countermeasures and develops an action plan to manage related risks. The conducted case analysis differs from previous research as it employs transaction-level data and estimates fiscal effect of BEPS countermeasures on a micro-level. Analysis of the activities of the specific business group revealed that 5 from 15 countermeasures are relevant and directly applicable to this business group. They would not have an immediate significant direct fiscal effect, but risks related to BEPS countermeasures exist and action plans to manage negative effects of BEPS countermeasures have to be implemented.
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KONG, CLEMENT WING CHOW, and MICHAEL YIU FUNG KA. "BUSINESS RISK, POLITICAL AFFILIATION AND FUTURE DEVELOPMENT PLANS OF SMALL BUSINESS OWNERS IN CHINA." Journal of Enterprising Culture 10, no. 01 (March 2002): 1–22. http://dx.doi.org/10.1142/s0218495802000116.
Full textAbstract:
This paper studies the future development choices of small business owners, getihu which literally means an individual family household in the People's Republic of China (P.R.C.). We attempt to find out what the major factors are that determine these getihu's choices of expanding, contracting or even closing down their businesses. By using a data set which includes 4,649 getihu collected from a nation-wide survey in 1991, we conduct an ordered probit analysis to obtain the following results: (1) About three quarters of sampled getihu would like to maintain the status quo and do not plan for any change. (2) Being a member of the Chinese Communist Party does not exert any statistically significant effect on their choices. (3) The level of financial risk has no significant effect while the level of failure risk is negatively related to the likelihood of business expansion. However, diversifying into different lines of business has a positive effect on the likelihood of business expansion. (4) The annual wage income of households has a positive and significant effect on the business development plan while company profit does not have any statisccally significant effect at all. (5) Female, aged getihu are less interested in expanding their business.
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Khonji, Najla Abdulaziz, and Saad M. A. Suliman. "Product Mix Optimization for an Oil Field Operating Company." Modern Applied Science 14, no. 10 (September 24, 2020): 20. http://dx.doi.org/10.5539/mas.v14n10p20.
Full textAbstract:
In this study, a mathematical model is formulated to select the optimal product mix of wells in terms of numbers and types of wells that helps to maximize profit. The optimization model comprises two main components, the first component is revenue which includes forecasting of production and oil price, and the second component is cost which includes capital and operating costs. In addition, the model considers all related constraints such as budget, production targets, surface facility limitations, drilling rigs availability and others. Time has influence on the model, since its output is not limited only to the types and numbers of wells to be drilled during the planned period, but also when each well to be drilled for the same plan. Actual planning data for three consecutive years is used for model testing. The results show that 42% to 47% cost saving can be achieved by using the model. The analysis shows that with every 10% increase in oil price, the profit increases by about 6%. Also, it shows that the number of rigs and the rig daily cost affect the profit tremendously, where by reducing these two parameters by 50% an increase of 66% in oil profit can be achieved. The study confirms that oil field operating companies can stand a better chance of maximizing their profit by using product mix optimization model to define the optimum schedule for the number of wells, type of wells and time of drilling.
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Erfando, Tomi, and Ira Herawati. "Analysis of Petroleum Downstream Industry Potential in Riau Province." Journal of Geoscience, Engineering, Environment, and Technology 2, no. 2 (June 1, 2017): 178. http://dx.doi.org/10.24273/jgeet.2017.2.2.304.
Full textAbstract:
Petroleum downstream industry in Riau Province is still not optimal. The data shows that from 98,892,755 barrels lifting oil each year only 62,050,000 barrels could be processed in refinery unit II Dumai operated by PT Pertamina. There is a potential of 35-40% of downstream industry. Indonesian Government through The Ministry of Energy and Mineral Resources declared the construction of a mini refinery to boost oil processing output in the downstream sector. A feasibility study of development plan mini refinery is needed. The study includes production capacity analysis, product analysis, development & operational refinery analysis and economic analysis. The results obtained by the mini refinery capacity is planned to process crude oil 6000 BOPD with the products produced are gasoline, kerosene, diesel and oil. Investment cost consist of is capital cost US $ 104419784 and operating cost US $ 13766734 each year with net profit earned US $ 12330063/year and rate of return from investment 11.63%