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Chen, Jeng-Hong. "A Note For Graphing Calculators In The Fundamental Finance Course". Contemporary Issues in Education Research (CIER) 4, n.º 2 (8 de marzo de 2011): 1. http://dx.doi.org/10.19030/cier.v4i2.4076.
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The financial calculator is incorporated in finance education. In class, the instructor shows students how to use the financial calculators function keys to solve time value of money (TVM) related problems efficiently. The fundamental finance course is required for all majors in the business school. Some students, especially non-accounting/non-finance majors, still want to use their graphing calculators rather than purchase financial calculators to save the cost. In fact, graphing calculators, such as TI-83 Plus and TI-84 Plus, also contain finance functions and many undergraduate students had owned TI-83 Plus or TI-84 Plus before they took the fundamental finance course in the junior year. This note provides a perspective that instructors of the undergraduate fundamental finance course may consider teaching students how to use finance functions of the graphing calculator in addition to teaching students how to use the financial calculator in class.
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Frei, Regina, Lisa Jack y Steve Brown. "Product returns: a growing problem for business, society and environment". International Journal of Operations & Production Management 40, n.º 10 (5 de junio de 2020): 1613–21. http://dx.doi.org/10.1108/ijopm-02-2020-0083.
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PurposeThis article sheds light onto the increasing problem of product returns, which is exacerbated by growing e-commerce. Many retailers and academics are oblivious to the nature and scale of this challenge. Interdisciplinary research is needed to develop supporting theory, and cross-functional teams are required to implement measures addressing economic, ecological and social sustainability issues.Design/methodology/approachThe initial project adopted a multi-case study approach, whereby returns processes were mapped, vulnerabilities identified and a returns cost calculator was developed.FindingsProduct returns processes are usually complicated, prone to internal and external fraud, inefficient and lack sustainability. They can generate considerable losses to the business, especially as returns data are often not systematically collected, monitored or reported to senior management. There are important implications for strategic and operational management, namely the need to develop a concept for Lean returns systems.Originality/valueProduct returns are a unique and understudied but growing field in academic research, with only few publications over the last two decades. Yet the phenomenon is causing increasing problems in business and society. Robust solutions could achieve great financial and non-financial impacts.
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Kiran Mallidi, Ravi, Manmohan Sharma y Jagjit Singh. "Legacy Digital Transformation: TCO and ROI Analysis". International journal of electrical and computer engineering systems 12, n.º 3 (27 de agosto de 2021): 163–70. http://dx.doi.org/10.32985/ijeces.12.3.5.
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Legacy Digital Transformation is modernizing or migrating systems from non-digital or older digital technology to newer digital technologies. Digitalization is essential for information reading, processing, transforming, and storing. Social media, Cloud, and analytics are the major technologies in today's digital world. Digitalization (business process) and Digital Transformation (the effect) are the core elements of newer global policies and processes. Recent COVID pandemic situation, Organizations are willing to digitalize their environment without losing business. Digital technologies help to improve their capabilities to transform processes that intern promote new business models. Applications cannot remain static and should modernize to meet the evolving business and technology needs. Business needs time to market, Agility, and reduce technical debt. Technology needs consist of APIs, better Security, Portability, Scalability, Cloud support, Deployment, Automation, and Integration. This paper elaborates different transformation/modernization approaches for Legacy systems written in very long or End of Life (EOL) systems to newer digital technologies to serve the business needs. EOL impacts application production, supportability, compliance, and security. Organizations spend money and resources on Digital Transformation for considering Investment versus Return on Investment, Agility of the System, and improved business processes. Migration and Modernization are critical for any Legacy Digital Transformation. Management takes decisions to proceed with Digital Transformation for considering Total Cost Ownership (TCO) and Return on Investment (ROI) of the program. The paper also includes a TCO-ROI calculator for Transformation from Legacy / Monolithic to new architectures like Microservices.
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Anokhov, I. V. "FIXED COSTS AND FLIGHT FROM PROPERTY. PROSPECTS FOR THE “GARAGE” AND DIGITAL ECONOMIES". Bulletin of Udmurt University. Series Economics and Law 30, n.º 2 (23 de abril de 2020): 181–90. http://dx.doi.org/10.35634/2412-9593-2020-30-2-181-190.
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Ways to reduce fixed costs of manufacturing firms using digital technologies and organizational tools are considered. The company's activities are divided into four functional levels: production, supply, economic, and design and technology. The article concludes that in the conditions of increasingly large-scale digitalization of all spheres of the state, society and economy, their transparency will increase. This, on the one hand, makes it easier to copy successful business decisions, and, on the other hand, increases the supervisory and tax pressure. All this is reinforced by the inability of the world economy to expand its size due to its reaching the boundaries of the global market, which inevitably affects all regional markets. In this situation, we can expect a slowdown in the turnover of capital invested in fixed assets and their transformation into a source of losses. This may cause a flight from property, some signs of which are already visible at this time. The article examines the management of fixed costs in the digital economy. It is concluded that the main type of fixed costs will be the cost of such an element of fixed assets as a "Calculator", access to which will be open to all economic entities. This will lead to maximum openness of their business activities and force them to move to a "garage" economy. The main provisions and conclusions of the article can be used in scientific and educational activities when considering questions about the nature and trends of development of production companies.
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Kazemi Rad, Melissa, David Riley, Somayeh Asadi y Parhum Delgoshaei. "Improving the performance profile of energy conservation measures at the Penn State University Park Campus". Engineering, Construction and Architectural Management 24, n.º 4 (17 de julio de 2017): 610–28. http://dx.doi.org/10.1108/ecam-02-2016-0050.
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Purpose The purpose of this paper is to examine significant steps taken by the Pennsylvania State University (Penn State) to account for both energy cost savings and greenhouse gas (GHG) emissions reduction goals through strategic investments in energy conservation measures (ECMs) in campus buildings. Through an analysis of multiple years of investment in facility upgrades across the university, the impacts of ECMs of various types are characterized by building type. The standards and criteria for ECMs investments are also evaluated with the goal to develop a predictive tool to support decision making pertaining to an annual investment in a portfolio of ECMs that will maintain a trajectory to achieve both financial return on investment as well as GHG reduction goals. Design/methodology/approach This study is comprised of three main parts: analyzing the energy costs saving and GHG emissions reduction contribution of various building types in which ECMs were conducted, analyzing costs saving and GHG emissions reduction contribution of each ECM while considering the average annual investments made in them and estimating the impact of upgrading Penn State’s steam plants from firing a mixture of coal and natural gas to natural gas only on the GHG emissions. Findings These analyses help identify which types of buildings and ECMs would have larger savings and emissions reduction contributions. A calculator is also created to enable forecasting of costs saving and GHG emissions reduction of investment distribution strategy among ECMs. This study demonstrates that the calculator based on data from previous years will benefit decision makers in more wisely configuring the investment portfolio. Originality/value This paper fulfills an identical need to couple energy efficiency strategies coupled with the environmental impacts associated with different fossil fuel energy sources.
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Rolinskyi, O. V., B. S. Huzar, Y. V. Ulianych y O. V. Ponomarenko. "Information technology development on the Ukrainian insurance market". Collected Works of Uman National University of Horticulture 2, n.º 98 (20 de junio de 2021): 186–94. http://dx.doi.org/10.31395/2415-8240-2021-98-2-186-194.
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In the context of virtualization of economic relations, the entities of the insurance market cannot avoid these processes, so in order to improve the quality and availability of insurance services it is necessary to extend information technology in insurance business. The main motivation for the introduction of information technology by insurance companies is the need to reduce costs, expand the area of activities, ensure the diversification of risks. It is equally important the simplicity and comfort of buying an insurance product online. The insurance market of Ukraine is at the phase of development and formation, having a number of challenges and uncertainties. Therefore, its further information and technological development must obtain priority in the economic and social aspects of state policy, taking into account its European integration guidelines. The article considers the importance of modern information technologies in the operation of insurance companies in Ukraine. The range of modern software products and information technologies, which are widespread in use in the insurance market of Ukraine, is studied. The key components of information technologies of insurance companies are considered. The concept of Insuretech funding is substantiated and researched. The problems of information technology development on the Ukrainian insurance market are analyzed and the ways of its improvement are offered. For the further development of Internet insurance the improving of legislative framework on this point is essential; it is necessary that the websites of insurance companies contain sufficient amount of information content and a number of opportunities are provided for clients: obtaining truthful information about the activities of the insurance company and its services; calculation of the cost of the insurance policy using an online calculator; filling out an application for insurance; in the case of the event covered by the insurance, remote payment of the insurance policy and insurance payments; delivering to the policyholder of the insurance policy, which would be confirmed by an digital signature; online communication with the client at all stages of sales and administration of insurance policies.
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Kartika, Rayna, Dian Yuni Anggraeni, Annisaa’ Rahman, Denny Yohana, Verni Juita, Rita Rahayu, Amsal Djunid, Syahril Ali y Rinaldi Munaf. "Pemanfaatan Teknologi Informasi dalam Simulasi Perhitungan Harga Pokok Penjualan dan Keuntungan Usaha bagi Tenan dan Mitra Usaha di Provinsi Sumatera Barat". Jurnal Warta Pengabdian Andalas 27, n.º 2 (17 de junio de 2020): 126–32. http://dx.doi.org/10.25077/jwa.27.2.126-132.2020.
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The community services activity in utilizing information technology is to assist and simulate tenants and partner to calculate cost of goods sold. One of the reasons is that most of MSMEs tenant and partners are not from Accounting background. The purpose of this activity was to create a comprehensive knowledge about COGS report and profit calculation based on their business sectors. In conducting business activities, both individuals and business entities, the preparation of financial statements is very crucial to get financing access. The financial statements are the principal or the end result of an accounting process that is material for information for the stakeholders. Financial statements are also an indicator of the success of a business activity. MSMEs have a vital role in the development of the economic wheels of a region, therefore, if MSMEs can define their financial conditions well, then business actors can make strategic decisions to maintain and increase the profitability of their businesses.
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Muryati, Muryati y Joko Susilo. "Analisa Harga Pokok Penjualan dalam Menentukan Laba pada Rumah Makan Putri Solo “Takana Jo Kampuang” Muara Bulian". Jurnal Ilmiah Universitas Batanghari Jambi 21, n.º 1 (8 de febrero de 2021): 163. http://dx.doi.org/10.33087/jiubj.v21i1.1311.
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This study aims to analyze the calculation of the cost of sales as the basis for determining the selling price of the product in determining profit in one period at The Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian. The method used is descriptive method by using qualitative attachment can also use research to calculate the cost of sales and collect costs that have been spent for the food business. For Return of Business Capital RM with the resulting production capacity. Research shows that Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian is experiencing stable financial condition and can even achieve maximum results. The cost that has been spent is used as an element of calculation of the formation of the cost of goods sold and the determination of the selling price as the basis in determining the profit of the business. The head of Putri Solo Restaurant "Takana Jo Kampuang" Muara Bulian should maintain and improve their business as best as possible and innovate if they want to keep their business as a developed restaurant.
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Baihaqi, Luqman Arif, Imam Mas'ud y Yosefa Sayekti. "Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember". e-Journal Ekonomi Bisnis dan Akuntansi 5, n.º 2 (1 de octubre de 2018): 134. http://dx.doi.org/10.19184/ejeba.v5i2.8648.
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This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control
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Maramis, Dennis Piere, Ventje Ilat y Lidia Mawikere. "Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado)". Indonesia Accounting Journal 2, n.º 2 (28 de enero de 2020): 87. http://dx.doi.org/10.32400/iaj.27775.
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The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how to calculate restaurant taxes is one of the crucial things in a restaurant business, in an era where UMKM have been increasingly prioritized by the government to build a stronger national economy, pricing and tax calculation for a product is very important by the business of the people or companies. One type of tax whose potential is growing along with the increase in the leisure or tourism business is restaurant tax. This study aims to determine the application of restaurant taxes on the main cost of selling at geprek jo restaurant. The analytical method used in this thesis research is a qualitative descriptive method. Geprek Jo restaurant is a restaurant with a mainstay menu of Chicken and Tuna in Geprek with special chili seasonings Geprek Jo restaurant which was established in September 2018. Calculation of cost of goods sold consists of raw material costs, direct labor costs and costs restaurant overhead, and calculate initial inventory, ending inventory, purchases and production in progress. The results of the calculation of cost of goods sold which require inventory elements get a smaller figure than the selling price of the product after classification. Then there are still benefits for the company. The results obtained that the cost of goods sold at Jo Geprek Restaurant is influenced by restaurant taxes.
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Saltoğlu, Remzi, Nazmia Humaira y Gökhan İnalhan. "Aircraft Scheduled Airframe Maintenance and Downtime Integrated Cost Model". Advances in Operations Research 2016 (2016): 1–12. http://dx.doi.org/10.1155/2016/2576825.
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Aviation industry has grown rapidly since the first scheduled commercial aviation started one hundred years ago. There is a fast growth in the number of passengers, routes, and frequencies, with high revenues and low margins, which make this industry one of the most challenging businesses in the world. Every operator aims to undertake the minimum operating cost and gain profit as much as possible. One of the significant elements of operator’s operating cost is the maintenance cost. During maintenance scheduling, operator calculates the maintenance cost that it needs to budget. Previous works show that this calculation includes only costs that are directly related to the maintenance process such as cost of labor, material, and equipment. In some cases, overhead cost is also included. Some of previous works also discuss the existence of another cost throughout aircraft downtime, which is defined as cost of revenue loss. Nevertheless, there is not any standard model that shows how to define and calculate downtime cost. For that reason, the purpose of this paper is to introduce a new model and analysis technique that can be used to calculate aircraft downtime cost due to maintenance.
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Grigoryev, V. V. "Specifics of the Discount Rate Calculaton in the Business Valuation". Economics, taxes & law 11, n.º 3 (6 de noviembre de 2018): 83–88. http://dx.doi.org/10.26794/1999-849x-2018-11-3-83-88.
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The paper examines two main methods of the discount rate calculation for business valuation: cumulative and weighted average capital cost (WACC), discloses the importance of business valuation for improving the business activity of a company, proposes the principles of the discount rate calculation, examines ways to determine additional risks in the implementation of the cumulative method, and analyzes the costs of the equity and borrowed capital in the implementation of the WACC method. The purpose of the research was to perform a comprehensive analysis of the methods for calculating cash flow discount rates for equity capital and for all invested capital. The research resulted in the development of methods for measuring additional risks in the calculation of the cash flow discount rate for equity and identifying risks in the calculation of the weighted average discount rate of the cash flow for the total invested capital. The research findings can be used for boosting business activities as well as for business valuation and management. It is concluded that every percent of additional risk in the discount rate calculation increases the size of the rate and reduces the cost of a valuated business.
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Siljanoska, Slavica, Marijana Joksimović y Jozefina Beke-Trivunac. "Cost calculation systems in commercial banks: Traditional system and activity-based calculation system". Revizor 23, n.º 91-92 (2020): 97–104. http://dx.doi.org/10.5937/rev2092097s.
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Increasing competition between banks in local and global markets imposed the need for the bank to determine the most competitive prices and markets for its products, which ensures profit maximization while minimizing risk, as well as maintaining optimal product quality. The ability of management to make the right decisions at the right time, largely depends on the adequacy of cost systems that provide a high degree of accuracy in costing, and timely receipt of complete information on each individual banking product. The paper presents a comparative overview of the traditional cost accounting system and the ABC cost accounting system, in order to find the most efficient cost system and to reach the best business results by banks.
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Khoirunnisa, Ni'ma y 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, n.º 1 (26 de septiembre de 2019): 9. http://dx.doi.org/10.21927/jesi.2019.9(1).9-19.
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<p><em>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.</em></p><p><strong><em>Keywords</em></strong><em> : Cost, Productions Cost, Variable Costing</em></p>
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C. A., Dr Onu, Dr Akinlabi B. H., Dr Kabuoh M. N. y Odunmbaku A. A. "Transportation and Physical Distribution Managements on Profitability of Livestock Dealers in Selected Livestock Markets in Ogun State, Nigeria". Journal of Social Sciences Research, n.º 58 (25 de agosto de 2019): 1276–85. http://dx.doi.org/10.32861/jssr.58.1276.1285.
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Transportation and physical distribution are elements of logistics management which organizations realized that improvement in logistics would enable them to gain competitive advantage and achieved higher profitability around the world. Transportation of livestock (sheep, rams, cattle, goats) from the north to the south in Nigeria is very expensive and risky business among illiterate livestock dealers. Also, the livestock are kept standing, and some cases lying in the vehicles throughout the long journey of between 2-3 days with bad shape of most Nigerian roads which trucks and vehicles are prone to accidents. This study examined the effect of transportation and physical distribution management on profitability of livestock dealers in selected livestock markets in Ogun State, Nigeria. This study adopted survey research design. The population of the study comprised 1678 livestock dealers across four main divisions (Remo, Ijebu, Yewa, Egba) of Ogun State. The sample size estimated through raosoft sample size calculator was 407 selected through a multi-stage sampling technique.This sampling technique was used because livestock dealers are scattered across the four main divisions of Ogun State. A structured and adapted survey questionnaire was validated and used for collecting of data for the study. The Cronbach’s alpha coefficients for the constructs, ranged from 0.782 to 0.838. The response rate was 79.7%. Data were analyzed using descriptive statistics (Partial Least Square Structural equation modeling). Findings revealed significant influence of transportation management activities on the profitability of livestock dealers in selected markets in Ogun State β=.495, t=11.814, p<0.05). Physical distribution management had effect on profitability of livestock dealers in selected livestock markets in Ogun State (β=.839, t=41.453, p<0.05). The study concluded that logistics management has the opportunity to increase the profitability of livestock dealers and to be recognized for that contribution by implementing initiatives in the areas of transportation management activities and physical distribution management. It recommended a channel that enables faster distribution of livestock and at lower cost should be put in place. Also, it is necessary because physical distribution of livestock is essential for livestock dealers to realize their potential revenue and achieve customer satisfaction.
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Карамышев y Anton Karamyshev. "MULTICYCLE PRINCIPLE OF ATTRIBUTING THE COST OF SUPPORTING BUSINESS PROCESSES TO COMMODITY PRODUCTION COST IN LARGE INDUSTRIAL ENTERPRISES". Bulletin of Belgorod State Technological University named after. V. G. Shukhov 2, n.º 1 (8 de diciembre de 2016): 195–200. http://dx.doi.org/10.12737/23352.
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The cost of supporting business processes in industrial enterprises is equal to 15 to 35 percent of its total costs. The process management technology offers new principles for attributing these costs to the costs of goods manufactured. However, the existing attributing methods do not take into account complex relationships between business processes of an enterprise and the problem of closed cycles appearance during allocation of the costs of supporting business processes. Use of the offered multicycle principle of attributing the costs of supporting business processes to commodity production costs allows eliminating the above specified disadvantages. Improvement of the existing methods with reference to this principle enables more accurate calculation of the cost of goods manufactured and take more reasoned management decisions. The article shows an illustrative example of formation of closed cycles in allocation of the costs of supporting business processes, as well as the calculations for multicycle allocation of the costs of supporting business processes to primary business processes.
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Gowa, Yasintha, Sabra B. Wahab Thalib y Yulita Londa. "Implementasi Direct Costing Method Sebagai Alat Untuk Menghitung harga pokok produksi perusahaan Manufacture (Studi Kasus Industri Flores VCO Nangaba Kabupaten Ende)". Analisis 19, n.º 1 (2 de marzo de 2020): 85–95. http://dx.doi.org/10.37478/analisis.v19i1.326.
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Small and Medium Enterprises (SMEs) is a form of community small business and is one of the home industry businesses that has experienced rapid development. Most SMEs still use simple or conventional cost accounting methods in calculating the cost of production while the business world is currently experiencing increasingly rapid development so it must require a current report that is quite accurate and reliable. Direct costing is a method of determining the cost of production that only takes into account variable production costs or which directly affects production volume. Direct costing is often called variable costing and marginal costing.
This study aims to determine the implementation of the direct costing method in Nangaba VCO SMEs in addition to knowing the classification of costs in calculating the cost of production using the direct costing method. This type of research is qualitative. Analysis of the data used is a qualitative descriptive analysis which is an analysis that describes or provides an overview of how to determine the cost of goods using variable costing or direct costing in the Nangaba Ende VCO industry.
The results of this study indicate that there are differences in the calculation of the cost of production and the net profit made by the company much lower when compared to using the calculation by the direct costing method.
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Barlevy, Gadi. "The Cost of Business Cycles Under Endogenous Growth". American Economic Review 94, n.º 4 (1 de agosto de 2004): 964–90. http://dx.doi.org/10.1257/0002828042002615.
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Robert E. Lucas, Jr. argued that the welfare gains from reducing aggregate consumption volatility are negligible. Subsequent work that revisited his calculation continued to find small welfare benefits, further reinforcing the perception that business cycles do not matter. This paper argues instead that fluctuations can affect welfare, by affecting the growth rate of consumption. I show that fluctuations can reduce growth starting from a given initial consumption, which can imply substantial welfare effects as Lucas himself observed. Empirical evidence suggests the welfare effects are likely to be substantial, about two orders of magnitude greater than Lucas' original estimates.
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Kustono, Alwan Sri y Ardhya Yudistira Adi Nanggala. "ACTIVITY BASED COSTING DENGAN KENDALI WAKTU UNTUK MENGHITUNG COST LAYANAN PADA BENGKEL OTOMOTIF “DA” DI JEMBER". El Muhasaba Jurnal Akuntansi 11, n.º 1 (20 de enero de 2020): 71. http://dx.doi.org/10.18860/em.v11i1.7710.
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<p><em>One of the weaknesses of many small businesses that are encountered is the weak reporting of quantitative business activities. A common problem that occurs is about how the treatment of costs for the activities of the small and medium business units that are not in accordance with existing accounting principles. The recognition and measurenment of costs incurred in small and medium enterprises is very important to understand. It can support their entrepreneurs to make decisions, such as to determine the selling price that affects the profits to be achieved by a business. The purpose of this study uses activity based costing techniques with time drivers to calculate service costs in the "DA" automotive workshop in Jember.</em></p><p><em>The research method used is applied qualitative research. The research is directed at determining service costs by using time driver activity based costing techniques. The results of the study can be used for "DA" workshops as a comparison of service costs.</em></p>
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Maqboul, Jaouad y Bouchaib Bounabat. "From Prediction of the Improvement of the Quality towards an Equitable Sharing of the Cost of the Improvement between Business Processes". International Journal of Recent Technology and Engineering 9, n.º 5 (30 de enero de 2021): 268–74. http://dx.doi.org/10.35940/ijrte.e5298.019521.
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In this work we have developed a quality approach for the quality assessment of data related to the business process for quality projects, this approach uses the cost of the implementation of quality combined with the impact of quality broken down into the benefit and efficiency of data, shapley value helps us choose the business processes that will collaborate to reduce the cost of improvement, Deep learning helps us calculate the quality values for any dimension based on history of previous improvements. To reach our goal, we used the cost-benefit approach (ACB) and the cost-effective approach (ACE) to extract the impact and cost factors then using a multi-optimization algorithm. -objective we will minimize the cost and maximize the impact for each business process and the deep learning introduced will complement our approach to learn from the previous improvements after validation of the processes which will be chosen as well as the values calculated after improvement. The importance of this research lies in the use of impact factors and the cost of the quality evaluation which represent the basis of any improvement, our approach uses generic multi-objective optimization algorithms which will help choose the minimum value of each business process before the improvement, adding a layer of predicting and estimating the quality value of the data generated by the business process before the improvement even, while the value of shapley has aim to minimize the cost of quality projects during fission and merger of companies and even within a company composed of several services and departments to have the lowest possible total cost to help companies manage the portfolios of quality.. Keywords: Artificial neural network, data quality assessment, data quality improvement, deep learning, prediction of improvement in data completeness shapley value.
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Gleißner, Werner. "Cost of capital and probability of default in value-based risk management". Management Research Review 42, n.º 11 (18 de noviembre de 2019): 1243–58. http://dx.doi.org/10.1108/mrr-11-2018-0456.
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Purpose This paper aims to present the combination of enterprise risk management (ERM) and value-based management as especially suitable methods for companies with a shareholder value imperative. Among its major benefits, these methods make the contribution of risk management for business decisions more effective. Design/methodology/approach Any possible inconsistencies between ERM, generating value because of imperfect capital markets and the CAPM to calculate cost of capital, which assumes perfect markets, must be avoided. Therefore, it is imperative that valuation methods used are based on risk analysis, and thus do not require perfect capital markets. Findings Value-based risk management requires the impact of changes in risk on enterprise value to be calculated and the aggregation of opportunities and risks related to planning to calculate total risk (using Monte Carlo simulation) and valuation techniques that reflect the effects changes in risk, on probability of default, cost of capital and enterprise value (and do not assume perfect capital markets). It is recommended that all relevant risks should be quantified and described using adequate probability distributions derived from the best information. Practical implications This approach can help to improve the use of risk analysis in decision-making by improving existing risk-management systems. Originality/value This extension of ERM is outlined to provide risk-adequate evaluation methods for business decisions, using Monte Carlo simulation and recently developed methods for risk–fair valuation with incomplete replication in combination with the probability of default. It is shown that quantification of all risk using available information should be accepted for the linking of risk analysis and business decisions.
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Gauthier, Laurent. "Hedging entry and exit decisions: activating and deactivating barrier options". Journal of Applied Mathematics and Decision Sciences 6, n.º 1 (1 de enero de 2002): 51–70. http://dx.doi.org/10.1155/s1173912602000044.
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Abstract. Investment projects and businesses can be entered or exited at a cost, and the theory of real option teaches us how to find optimal activity levels that should trigger entry or exit. However, in practice, different managers or owners operate under different constraints and might apply different thresholds to the same business. We are interested in the hedging of the risk related to the cost of sub-optimal entry or exit. We introduce a new class of derivative products that can hedge this risk. The pricing of these derivatives involves the joint law of a Brownian excursion and its supremum, which is calculated thanks to Bessel processes-related distribution laws.
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Putri, Budi Rahayu Tanama, I. Wayan Sukanata, Suciani y I. Nyoman Sutarpa Sutama. "Financial Feasibility Study for The Use of KUPS Credit Scheme on Balinese Cattle Farming (A Case Study in a Farming Group “Satwa Winangun” of Tangkas Village in Klungkung Regency)". Advances in Tropical Biodiversity and Environmental Sciences 1, n.º 2 (25 de enero de 2018): 36. http://dx.doi.org/10.24843/atbes.2017.v01.i02.p03.
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This research aims to determine the financial feasibility on the farming business of breeding balinese cattle who uses KUPS Credit Scheme. Data was collected through observation and interview. Respondents were all members of the “Satwa Winangun” farmers in Tangkas village, Klungkung Regency. Financial feasibility is determined by evaluating the eligibility criteria such: NPV, Net B/C, IRR, and payback period. The assessment was based on 2 calculation systems, (1) calculation of cash costs in which forage and labor are not calculated as the cost (existing condition), and (2) total cost calculation, in which two components are calculated as cost. Based on the calculation of cash costs, cultivation of Bali cattle by utilizing KUPS credit in this village is financially feasible to be implemented. This was indicated by the NPV value of Rp. 274.103.000, IRR 20.16%, Net B/C 1.55, and investments has been able to return within 3.52 years. The result of sensitivity analysis shows that as far as KUPS interest rate is lower than 18.37% per year, this farming is still financially feasible. Breakeven point can be achieved when the number of cattle parents maintained is 37, or when the price of calves at the age of 6 months is an average of Rp. 1.764.022 per cattle. However, based on the calculation of total cost, this farming system is not financially feasible. This is shown by the negative NPV of Rp. -285.721.000, IRR 2.87%, and Net B/C 0,54. This farming system is not financially feasible despite the 0% / year KUPS rate. The break-even point can be reached when the price of calves at the age of 6 months averages Rp. 4.288.367 per cattle.
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Grytz, Raphael y Artus Krohn-Grimberghe. "Service-Oriented Cost Allocation for Business Intelligence and Analytics". International Journal of Systems and Service-Oriented Engineering 7, n.º 2 (abril de 2017): 40–57. http://dx.doi.org/10.4018/ijssoe.2017040103.
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Quantifying and designing the cost pool generated by Business Intelligence and Analytics (BI&A) would improve cost transparency and invoicing processes, allowing a fairer, more exact allocation of costs to service consumers. Yet there is still no method for determining BI&A costs to provide a base for allocation purposes. While literature describes several methods for BI&A cost estimation on an ROI or resource-consumption level, none of these methods considers an overall approach for BI&A. To tackle this problem, the authors propose a service- oriented cost allocation model which calculates BI&A applications based on defined services, enabling a cost transfer to service consumers. This new approach specifies steps towards deriving a usable pricing scheme for an entire BI&A service portfolio – both for allocation purposes as well as improving cost evaluation of BI&A projects. Moreover, it increases customer understanding and cost awareness. Based on this approach, the authors introduce a BI&A value creation cycle which helps customers to use BI&A services cost-effectively.
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Inasius, Fany. "Pajak Penghasilan Orang Pribadi Usaha Mikro dan Kecil di Indonesia: Kebijakan dan Implikasi". Binus Business Review 6, n.º 1 (29 de mayo de 2015): 1. http://dx.doi.org/10.21512/bbr.v6i1.983.
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Income Tax, whether it is personal or business entities taxpayers, with circulation up to 4.8billion rupiah is 1 percent and the final since July 1, 2013 according to the Government Regulation number 46 year of 2013 (PP46). This paper analyzes the implications of this regulation for micro and small businesses taxpayer with the category of gross circulation to 600 million rupiah. From the research that is conducted by the method of comparative research, descriptive and document analysis, it is showed that this regulation can reduce the compliance cost due to the simplicity of the calculation. However, the imposition of income tax according to the PP 46 is higher than before this regulation is applied for personal entities taxpayer of micro and small business with a turn over up to 600 million rupiah. On the other hand, for personal entities taxpayer of middle business, with the highest circulation, the imposition of income tax is lower
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Marhawati, Marhawati. "Analisis Karakteristik dan Tingkat Pendapatan Usahatani Jeruk Pamelo Di Kabupaten Pangkep". JEKPEND: Jurnal Ekonomi dan Pendidikan 2, n.º 2 (29 de julio de 2019): 39. http://dx.doi.org/10.26858/jekpend.v2i2.9969.
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This study aims to determine the characteristics of Pamelo orange farmers as well as the level of income and efficiency value of Pamelo orange farming in Ma'rang District, Pangkep Regency. The sampling method used was random sampling (random) with a total of 124 farmers. The method of data collection is done by observation, interview and documentation. The data analysis technique used to calculate the income and the efficiency level of the siam farming uses the R/C Ratio analysis tool. The results showed that the Pamelo orange farming was feasible and profitable to be cultivated at all business scales. For a small scale business with an area of less than 0.5 hectares gives 1.99 times the cost of production incurred, a medium scale business with an area of 0.5 hectare to 1 hectare gives an income of 2.05 of the production costs incurred and the scale large businesses with more than one hectare of land give 2.37 of the production costs incurred
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Lolli, Nicola, Anne Gunnarshaug Lien y Øystein Rønneseth. "Cost Optimization of a Zero-Emission Office Building". Buildings 10, n.º 12 (30 de noviembre de 2020): 222. http://dx.doi.org/10.3390/buildings10120222.
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The cost-effectiveness of energy efficiency measures meant to achieve a zero-emission office building is investigated and compared to business as usual energy efficiency measures. The laboratory for zero emission buildings, the ZEB Lab, located in Trondheim, Norway, is an office building designed and built to compensate its lifecycle emissions with the use of a large array of building-integrated photovoltaic panels, pursuing a zero-emissions ambition level. Three design alternatives are investigated by downgrading the building insulation level to the values recommended by the currently enforced Norwegian building code, the byggteknisk forskrift TEK17. A sensitivity analysis of the variation of the installed area of the photovoltaic panels is performed to evaluate if smaller areas give better cost performances. Net present values are calculated by using three scenarios of future increase of electricity price for a time horizon of 20 years. Results show that business as usual solutions give higher net present values. Optimized areas of the photovoltaic panels further increase the net present values of the business as usual solutions in the highest electricity price scenario. The zero-emission ambition level shows a higher net present value than that of the business as usual solutions for a time horizon of at least 36 years.
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Monica, Aryana Asprilianti. "Analysis of Causes of Centered of Business Location in Unnes Campus Sekaran Area". Efficient: Indonesian Journal of Development Economics 1, n.º 2 (8 de diciembre de 2018): 116–25. http://dx.doi.org/10.15294/efficient.v1i2.30154.
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The purpose of this research is to find out and analyze the factors that can be relied on to predict the cause of concentration of business location in UNNES campus Sekaran area. Population in this research is business actors in UNNES campus Sekaran area 825 with sample 90 responden. Dependent variable in this research is convergence of business location on UNNES campus Sekaran area and independent variables is infrastructure availability, business environment, location cost and revenue. Analysis tool used is Binary Logistic Regression. The result of this research shows that business environment and location cost is reliabel factor to predict cause of concentration of business location on UNNES campus Sekaran area that is Taman Siswa Street. Business environment and location cost variable have same positive probability and can be relied to predict business decision in deciding to be located in Taman Siswa Street. Based on probability calculation through data scenario, probability business actor to be located in Taman Siswa Street will increase with increasing location cost variables and will decrease as the business environment variable increases. Suggestions from this study are that business people should make a business feasibility study before establishing a business in the UNNES area because businesses tend to center on Taman Siswa Street with expensive rental cotss which burdens the initial invesment so that it hampers the business.
Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi penentuan lokasi usaha pada kawasan kampus UNNES Sekaran sehingga cenderung hanya berpusat pada satu kawasan. Populasi dalam penelitian ini adalah para pelaku usaha dikawasan UNNES Sekaran sebanyak 825 dengan sampel 90 responden. Variabel dependen dalam penelitian ini adalah pemusatan lokasi usaha pada kawasan kampus UNNES Sekaran dan variabel independennya adalah ketersediaan infrastruktur, lingkungan bisnis, biaya lokasi dan pendapatan. Alat analisis yang digunakan adalah Binary Logistic Regression. Hasil penelitian ini menunjukkan bahwa variabel lingkungan bisnis dan biaya lokasi merupakan faktor yang berpengaruh untuk memprediksi penyebab pemusatan lokasi usaha pada Jalan Taman Siswa. Variabel lingkungan bisnis dan biaya lokasi sama-sama memiliki probabilitas positif dan dapat diandalkan untuk memprediksi keputusan pelaku usaha dalam memutuskan untuk berlokasi pada Jalan Taman Siswa. Berdasarkan perhitungan peluang melalui skenario data, peluang pelaku usaha untuk berlokasi pada Jalan Taman Siswa akan meningkat seiring dengan meningkatnya variabel biaya lokasi dan akan menurun seiring dengan meningkatnya variabel lingkungan bisnis. Saran dari penelitian ini adalah para pelaku usaha sebaiknya membuat studi kelayakan bisnis sebelum mendirikan usaha di kawasan UNNES Sekaran karena pelaku usaha cenderung berpusat pada Jalan Taman Siswa dengan biaya sewa mahal yang memberatkan biaya awal yang dikeluarkan sehinggga menghambat usaha.
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Panggabean, Ganesha y Dedi Wibowo. "COST STRUCTURE EVALUATION IN FORM OF VARIABLE COST AND FINANCIAL FORECASTING IN SMALL-TO-MEDIUM ENTERPRISE TRIJAYA BAN 83'S SPOORING SERVICE". Journal of Economics and Business 2, n.º 2 (4 de octubre de 2018): 82–95. http://dx.doi.org/10.25170/jebi.v2i2.33.
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This research discusses the process of business coaching in tire selling and car repair workshop, namely Trijaya Ban 83. Business coaching is a training process by coach to coachee in the problems that exist in the SMEs as well as providing solutions and applicable suggestions to existing problems at the SMEs. The objective of this research is to formulate an efficient cost structure on Trijaya Ban 83�s spooring services and to make financial forecast when applying the cost structure. Based on this coaching business process, the variable costs accumulated in the form of incentives in the mechanics� salaries can create higher net income, efficiency in the use of operational machinery, and provide a more stable profit margin when sales are lower. This cost structure calculation can be used in other services� calculations at Trijaya Ban 83. Financial forecasting provides an overview for Trijaya Ban 83�s new fee structure for net profit for the next five years.
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Hasanah, Emliah, Deviana Pertiwi, Happy Satrio y Hendra Dwi Prasetya. "ANALISA KELAYAKAN BISNIS TERHADAP UMKM GILA CEMILAN DALAM MASA PANDEMI COVID 19". Journal MISSY (Management and Business Strategy) 1, n.º 1 (11 de febrero de 2021): 13–22. http://dx.doi.org/10.24929/missy.v1i1.1233.
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During the Covid 19 pandemic, the condition of the Indonesian nation is currently experiencing a period of crisis, especially in the economic sector, which will cause several social problems, such as termination of employment, the number of unemployed is increasing rapidly and employment opportunities are increasingly narrow. The purpose of this journal is to be responsive to costs incurred during production, to calculate net profit and gross profit, as well as whether or not Keripik Uzuz New Normal and Susu Micuare marketed in Sidoarjo and its surrounding areas. The results showed that the average total cost per month was 3,483,000 resulting from a fixed cost of 263,000, 2,134,500 raw material costs for making intestines and 967,500 micu-making raw materials costs, and 118,000 promotion costs. The “Gila Cemilan 3M” business generates a net profit of approximately 917,000 from revenues of 4,400,000 minus an average total cost of 3,483,000. From the calculation of the total cost, it can be known or not the income, expenses and income earned.
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Li, Rui, Yue Li y Hai Tao Liu. "Economics Reasearch for Photovoltaic Power Generation Project Based on Different Business Model". Applied Mechanics and Materials 291-294 (febrero de 2013): 61–67. http://dx.doi.org/10.4028/www.scientific.net/amm.291-294.61.
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This paper presents an in-depth economic analysis on Photovoltaic power generation (PV) project. The research is based on nine business and technical proposals which with different investment operational pattern and different distributed generation (DG) integration technology of PV project. An all-life-cycle benefit/cost (B/C) assessment methods was used to assess the feasibility of the project. Through the accurately simulate of an annual PV output and load curves from typical time, received electric power and energy balance calculations and revenue forecast results. And then different operators’ electricity price benefits based on china’s complex tariff mechanism was estimated in this paper, while the initial PV panel investment, operation and maintenance, distribution network investment and losses of PV projects were calculated. Finally, through the PI value come to the best business model. Calculation results show that if power grid enterprise as the PV power producer, and use of virtual power plant technology for DG integration means more investment value than other business mode.
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Zhao, Zi Qi, Xiang Rong Zou y Chun Ping Li. "Design of ERP Management Information System for SME". Applied Mechanics and Materials 608-609 (octubre de 2014): 440–44. http://dx.doi.org/10.4028/www.scientific.net/amm.608-609.440.
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Accounting and management cost is the important and difficult problem for small and medium enterprise management, but also it is the soul of ERP manufacturing system. ERP cost management system provides a more flexible cost calculation, accounting, management function, realizes the processing mechanism of business, financial integration. The paper discusses the process reengineering of the business plan based on the background of some small and medium enterprises, and set up the ERP system of enterprise. This system realizes the design of ERP system based on the powerful function of SAP R/3.
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Aniza, Lutfi, Michael H. Wang y Fritz Rieger. "Development of Quality Cost Model within a Supply Chain Environment". Applied Mechanics and Materials 330 (junio de 2013): 737–42. http://dx.doi.org/10.4028/www.scientific.net/amm.330.737.
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Determining the quality cost is one of the best ways that can assist industrial or business organizations to know clearly the investment and return of their quality improvement efforts. The information provided by accurate quality cost calculation is also a significant tool that can assist our assessment of the effectiveness of quality management system, as well as identification of quality issues within the organization and creation of opportunities for improvement. The purpose of this paper is to show the development of a quality cost model that includes all possible quality cost components such as Prevention, Appraisal and Failure (P.A. F) costs. Based on reviewing and analyzing various quality cost models, a generic quality cost model is developed. The proposed model can be used as a tool to calculate various quality costs. In addition, it can be used to determine the most serious failure cost. A case study has used to validate the proposed model. In this case, the implementation showed that the model is able to identify and quantify the hidden cost related to the quality in electronic assembly plant. Also, it is used to identify the potential improvement opportunities within the plant.
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Fitzgerald, Sarah, Lauri Gilgan, Mary McCarthy, Ivan J. Perry y Fiona Geaney. "An evaluation and exploration of Irish food-service businesses’ uptake of and attitudes towards a voluntary government-led menu energy (calorie) labelling initiative". Public Health Nutrition 21, n.º 17 (16 de agosto de 2018): 3178–91. http://dx.doi.org/10.1017/s1368980018001969.
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AbstractObjectiveTo investigate the uptake of and attitudes towards a voluntary government-led energy (calorie) menu labelling initiative in Ireland among a representative sample of food-service businesses and to inform further actions that may need to be undertaken to facilitate successful implementation.DesignA mixed-methods approach, incorporating a national telephone survey, structured observation visits and semi-structured interviews.SettingTwenty-six counties in the Republic of Ireland.SubjectsA random selection of food-service businesses (n 604) participated in the telephone survey. Businesses which indicated that they did display calories were selected to participate in structured observation visits (n 42), along with a random sample (n 38) of businesses that did not display calories. A purposive sample of thirteen food-service business owners who participated in the telephone survey participated in semi-structured interviews.ResultsIn the telephone survey, 7 % (n 42) of food businesses reported displaying calories and the observation visits revealed that of these businesses, 10 % (n 4) were not displaying calorie information. Three major themes emerged from the semi-structured interviews: uncertainty, impact on business and consumer nutrition knowledge. Participants expressed concerns regarding inaccuracies in the calorie information, cost and time implications, mistrust in the food-service industry and poor nutritional knowledge among consumers. These concerns impeded the implementing of calorie menu labelling.ConclusionsA multifactorial approach that incorporates guidance and support (training/tax incentives), practical assistance (user-friendly calorie calculation software), a reasonable legislative structure and a standardised monitoring system is needed to facilitate the successful implementation of calorie menu labelling.
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Wolf, Martin G. "A Model to Improve Cashflow Payroll Cost Forecasting". Compensation & Benefits Review 20, n.º 1 (febrero de 1988): 50–57. http://dx.doi.org/10.1177/088636878802000106.
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The salary cost forecasting model presented in this article can be of significant use to those compensation administrators who must do multiyear cashflow projections for human resources costs. By using the power of the personal computer, it is now possible to do “what if” analyses of the potential cost impacts of salary policy changes that could affect turnover and salary replacement rates. With the burden of calculation removed, it is easy to match—from the human resources cost side—all of the many potential business scenarios. This allows the human resources (HR) or compensation administrator to develop a human resources cost projection to cover the various economic assumptions used in business forecasts. The model also allows sensitivity analyses to assess the cost impact if actual changes differ from expectations on one or more of the key factors.
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Mariani, Desy, Suryani Suryani y Yusi Sudariati Fajar. "TRAINING OF FINANCIAL GOVERNANCE FOR SMEs MEMBERS OF BUSINESS GROUP OF VILLAGE RAWA KALONG, SINDUR MOUNTAIN INCREASE IN IMPROVING FINANCIAL PERFORMANCE". ICCD 1, n.º 1 (14 de diciembre de 2018): 389–91. http://dx.doi.org/10.33068/iccd.vol1.iss1.58.
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Micro, Small and Medium Enterprises (MSMEs) conducted in the home environment is one of the main sources of livelihood for residents in kalong rawa village, GunungSindurSubdistrict, Bogor, West Java.to conduct a business well of course required adequate resources such as working capital, the ability of human resources to manage its business and also the available of markets for resulting products. Skills and competence of human resources is the main factor of business continuity. How about limited working capital, a micro and small business should continue to survive. The ability to manage finance to keep the business running and meet the needs of everyday becomes a major problem in the management of micro and small businesses at home, especially when business man have problems in health,children's education or other problems that require more funds than their regular expenses. Another problems faced by business man are preparation of the cost structure and calculation of working capital because sometimes the result product must follow the store payment terms, this conditions often faced by business man.With the problem above, in this training is expected to help provide knowladge, open minded insight and improve the skills of business man to be more able to plan finance, more orderly in used of working capital so that is not eroded by household needs. So in the end can get the appropriate benefits and develop the business for the better.
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Muryati, Muryati y Kasyati Yunita W. "Analisa Kelayakan Finansial Usaha Internet Wireles pada Multinet Aircom Muara Bulian". Eksis: Jurnal Ilmiah Ekonomi dan Bisnis 10, n.º 2 (31 de enero de 2020): 81. http://dx.doi.org/10.33087/eksis.v10i2.166.
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This research aims to analyze the financial feasibility of Wireles Internet at Multinet Aircom Muara Bulian in Muara Bulian. Using the analysis of investment criteria Net Present Value (NPV), Net B/C Ratio, Internal Rate Of Return (IRR) and Payback Pariod. Results of the calculation of Internet business eligibility criteria wireles on Multinet Aircom in Muara Bulian obtained the calculation result of Net Present Value (NPV) of Rp. 106,357,720,-indicating that the Internet business investment wireles on Multinet Aircom in Muara Bulian give a profit of Rp. 106,357,720,-results Net Benefit Cost Ratio (Net B/C) obtained by 2.1 > 1, this indicates that for each current value of the expenditure of Rp. 1,-will provide benefits amounting to Rp. 2.1. The result of Internal Rte Of Return (IRR) calculation obtained by 22% greater than the prevailing interest rate of 12% it shows that wireles internet business is feasible to run because IRR is greater than the prevailing bank interest rate. The result of calculation of return on investment (Payback Pariod) in Internet business Wireles indicates that the business is gaining a return on investment for 2 years 9 months 28 days means in that period the cost of investment incurred can be returned, so the faster the period of refund of investment costs, then the effort is carried out better.
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Hakim, Amin, Majid Gheitasi y Farzad Soltani. "Fuzzy model on selecting processes in Business Process Reengineering". Business Process Management Journal 22, n.º 6 (7 de noviembre de 2016): 1118–38. http://dx.doi.org/10.1108/bpmj-05-2015-0057.
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Purpose The purpose of this paper is to present a methodology to assist enterprise decision makers (DMs) to select from a number of processes during Business Process Reengineering (BPR) according to organizational objectives. Indeed, after the identification and classification of process and illustration of the organizational objectives and criteria, the effect of each process on each objective and criterion is calculated to select the most appropriate processes for reengineering purposes. Design/methodology/approach The proposed methodology uses fuzzy quality function deployment (QFD) technique to convert the qualitative data (DM’s opinion) to quantitative ones and then calculates the effects of each process on the organizational objectives and criteria. Then, by using the result of fuzzy QFD, the amount of satisfaction of each process according to each criterion is calculated. By combining this data with other effective variables in BPR projects such as “cost” and “time,” a multi-objective goal programming (GP) model is formulated and solved to identify the most appropriate business processes. Findings In fact, a quantitative model is presented in which fuzzy QFD and GP methods are combined to help DMs to adopt an appropriate strategy for implementing BPR projects successfully by selecting proper processes for reengineering purposes. In addition, the presented model uses both qualitative and quantitative data and turns them into quantitative ones. An example is also provided to show how the model works. Research limitations/implications Following this investigation, other researchers could able to complete the model with more dynamic and local variables to enhance the accuracy of the model. Practical implications The introduced model will support organizations and managers to select appropriate processes for BPR; so in practice, the mentioned projects will be more efficient and successful. Originality/value The paper study is essential for organizations, because the presented decision-making model is based on fuzzy QFD and GP methods that enable the enterprises to select the business processes during the BPR projects easily. In this paper, a GP model is presented to create a balance between organizational satisfaction level and cost and time of implementing BPR projects considering organizational constraints. The proposed model was applied to a real case and the authors showed that it is an easy-to-use, valid, and powerful tool for implementing BPR projects.
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Suharlim, Henri. "STRATEGI PENGEMBANGAN BISNIS PROPERTI UNTUK KAWASAN CENGKARENG BUSINESS CITY". Jurnal Muara Ilmu Ekonomi dan Bisnis 3, n.º 1 (19 de julio de 2019): 130. http://dx.doi.org/10.24912/jmieb.v3i1.4629.
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Pertumbuhan besar pembangunan real estate di Jakarta terutama di dekat Bandara Internasional Soekarno-Hatta dan pertumbuhan pesat kondisi ekonomi Indonesia karena program tax amnesty yang diadakan oleh pemerintah, harus meningkatkan peluang bagi perusahaan pengembang real estate lokal dan internasional. Business plan ini akan memberikan informasi dan konsep dasar yang diperlukan oleh ahli strategi bisnis atau investor dalam mengevaluasi kelayakan aspek dan sebagai pedoman dan informasi strategis untuk manajer berikutnya yang mencoba mengembangkan konsep bisnis konstruksi yang sesuai di Cengkareng, Jakarta Barat yang merupakan lokasi yang dekat dengan bandara internasional. Konsep bisnis ini bertujuan untuk menjadi konsep dasar bagi pemasar dan ahli strategi bisnis di Kota Bisnis Cengkareng (CBC) untuk membangun kembali area situs kosong menjadi produk bangunan yang sesuai dan menguntungkan bagi investor dengan memberikan informasi, perhitungan, dan konsep desain yang berguna untuk selanjutnya proyek dalam CBC. Berdasarkan hasil studi kelayakan rencana bisnis, rencana bisnis ini dihitung untuk mencapai hasil yang baik untuk investasi dengan mendapatkan nilai NPV sebesar Rp 219.556.798.184,16, dengan menggunakan asumsi biaya modal 10%. Ia juga berencana untuk mendapatkan nilai IRR 30%, lebih besar dari tingkat tahunan 10%. Ini menunjukkan bahwa investasi untuk business plan ini dapat melebihi tingkat investasi yang ditujukan oleh investor CBC sendiri. The massive growth of real estate development in Jakarta especially in near area Soekarno-Hatta International Airport and rapid growth Indonesia economic condition due to tax amnesty program that held by government , should increase opportunity for the local and international real estate developer company . This business plan will provide the information and basic concept that needed by business strategist or investors in evaluating aspect feasibility and as guidelines and strategic information for next managers who try to develop suitable construction business concept in Cengkareng , Jakarta Barat which is the location itself near with international airport .This business concept aim to become basic concept for the marketers and business strategist in Cengkareng Business City (CBC) to redevelope blank site area into suitable and profitable building product for the investors by providing useful information , calculation , and design concept for next project in CBC . Based on result of businessn plan feasibility study , this business plan is calculated to achieve good results for investment by gaining NPV value of Rp219,556,798,184.16 , by using assumption cost of capital 10% . It also planned to gain IRR value 30 % , it bigger than yearly rate 10% . It shows that the investment for this business plan can exceed the rate of investment that aimed by CBC investors themselves .
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Fausett, B. J., J. S. Rowarth y F. G. Scrimgeour. "The true cost of maize silage". Journal of New Zealand Grasslands 77 (1 de enero de 2015): 77–82. http://dx.doi.org/10.33584/jnzg.2015.77.490.
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The New Zealand dairy industry has increased significantly in size in over the last two decades. One of the drivers that has made this intensification possible is the use of maize silage as a feed supplement. Growing maize on farm imposes production and opportunity costs on the farm business. Opportunity cost was calculated using data from DairyNZ as the profit foregone due to not milking from the maize-growing hectares. Opportunity cost was added to Pioneer's calculated cost of maize silage production to represent the cost that is incurred for each hectare of maize silage that is planted on farm. The true cost of maize silage grown on farm at differing milksolid (MS) payout levels and farm systems was estimated. The findings indicate the economic appropriateness of growing maize silage on farm depends upon the farm system, the value of MS and the cost to purchase maize silage in a given year. Keywords: Maize, milksolid payout, opportunity cost
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Nikolaevna Gerasimova, Larisa y . "Construction: Innovative Approach to Cost Accounting". International Journal of Engineering & Technology 7, n.º 4.38 (3 de diciembre de 2018): 195. http://dx.doi.org/10.14419/ijet.v7i4.38.24440.
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Based on the study of existing methods of cost accounting, this paper examines the innovative approach to the calculation of products.The article shows that at the time of the decision on investing in a business project related to the development and construction of a new facility, it is advisable to use the target-costing methodology to forecast the cost of a product. For this purpose, when calculating the cost of a product, it is necessary to consider the market research indicators and the values of cost drivers.The author gives an example of using the “target-costing” method in a construction organization, considering peculiarities of this method in construction.Based on the results of the study, it can be concluded that the proposed method of cost calculation for a future innovative product allows for an adequate assessment of future costs, which, given a shortage of raw data and the time resource, reduces investment risks.
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Sampathkumaran, Partha B. y Martin Wirsing. "Financial Evaluation and Optimization of Business Processes". International Journal of Information System Modeling and Design 4, n.º 2 (abril de 2013): 91–120. http://dx.doi.org/10.4018/jismd.2013040105.
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Designing and optimizing a Business Process based on its financial parameters is a challenging task which requires well defined approaches, actions and recommendations which when implemented lead to tangible and quantifiable results. In this paper the authors consider Business Processes represented through the Business Process Modeling Notation with their Costs evaluated through a pattern based methodology. Using this concept of Cost calculation the authors analyze the effect of different well known best practices on the financial parameters of the process. In this study the authors also evaluate the impact of each task in a process on the overall Cost through Sensitivity Analysis leading to a structured approach to parameter variation to achieve financial optimization. The study briefly introduces the Business Process Modeling Notation, Workflow Patterns, and available Performance Measures Evaluation Techniques and recommends an adaptation of Devils Quadrangle suitable for impact evaluation.
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Sholpanbaeva, K. Zh, N. K. Shaikhanova y A. A. Apysheva. "Calculation of livestock products cost in the Republic of Kazakhstan". Problems of AgriMarket, n.º 2 (30 de junio de 2021): 93–99. http://dx.doi.org/10.46666/2021-2.2708-9991.11.
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The goal is to develop recommendations on the optimal system for the formation of cost of production, since calculation methods currently existing at the enterprises of meat and dairy industry do not allow for a sufficiently accurate determination of the actual cost of individual types of products of a large assortment, which makes it difficult to assess its economic feasibility. In this regard, the tasks are set improving production cost management system and development in practice of new non-traditional mechanisms for obtaining information about the costs and results of production activities. Results – it is shown that one of the backbone sectors of economy is agriculture. Regardless of soil and climatic conditions, even developed industrial countries are investing heavily in the development of domestic agricultural sector. It is noted that the important aspect of the activity of agricultural entity is income generation and business activities. In this context, the application of new approaches to the methods of accounting, analysis and cost control will make it possible to manage production cost and solve the problems of effective functioning of meat and dairy production enterprises. The article discusses methods of calculation in meat and fat industry, issues of anchor cooperation with the involvement of investors. Conclusions – in production of meat and dairy products, a reasonable calculation of products costs plays a special role, which is important when checking the costs associated directly with its sale and provides an opportunity to expand access for all segments of the population.
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Dagogo, Daibi Wellington y Saheed K. Ajadi. "PRIVATE COST OF CAPITAL AND INCREMENTAL BUSINESS VALUE OF MID-MARKET FIRMS". Vol. 16, Number 1, 2021 16, Number 1 (30 de enero de 2021): 1–20. http://dx.doi.org/10.32890/ijbf2021.16.1.1.
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This study examined the implications of private cost of capital on the incremental business value (IBV) of middle market firms in Nigeria. Specifically, three costs were identified as follows: private cost of debt (PCD), private cost of equity (PCE), and overall private cost of capital (PCOC). The purpose was to investigate the extent to which private cost of capital, which is calculated differently from weighted average cost of capital for large enterprises, could contribute to incremental business value of middle market (mid-market) firms. Two panel data regression models were specified with one dependent variable (incremental business value). The first model has private cost of equity and private cost of debt as independent variables, while the second has private cost of capital as the independent variable. The panel comprised 10 middle market enterprises registered as members of the Nigerian Association of Stock Dealers (NASD). Middle market enterprises are operators in the private sector whose total assets (excluding land and building) are above one hundred and fifty thousand USD but not more than one million five hundred thousand USD. The study adopted the fixed effect model as the best linear estimator after a model validation with the aid of the Hausman test. We found that private cost of debt, private cost of equity, and overall private cost of capital have negative and significant effects on the incremental business value of middle market firms. We concluded that incremental business value is more elastic to changes in private cost of equity than private cost of debt, and that this is as a result of two phenomena: firstly, higher explicit private cost of equity than debt, and secondly, greater proportion of private equity than private debt in the capital structure of middle market firms in Nigeria.
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Dwinora, Niken, Eko Sumartono y Bambang Sumantri. "ANALYSIS EFFICIENCY OF LUWAK COFFEE BUSINESS". AGRITROPICA : Journal of Agricultural Sciences 1, n.º 2 (30 de noviembre de 2018): 78–84. http://dx.doi.org/10.31186/j.agritropica.1.2.78-84.
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The purposes of this study were to 1) Calculate the amount of profit from the civet coffee processing business in Bandung Jaya Village, Kabawetan District, Kepahiang Regency. 2) To calculate the efficiency of the civet coffee business in Bandung Jaya Village, Kabawetan Subdistrict, Kepahiang Regency, with consideration that in Bandung jaya Village, Kabawetan Subdistrict, Kepahiang Regency has the most sought after sales of civet coffee. Sampling was done by using the Purposive Method. Because the researchers intentionally took the data in the Luwak Coffee business stamp well in Bandung Jaya Village, Kabawetan District, Kepahiang District, the data analysis used the R / C ratio and B / C methods. The results showed that the efficiency analysis of R / C Ratio showed that Luwak coffee business was very efficient because revenues were greater than the total production costs. The results of the B / C Ratio analysis showed that these business ws not feasible because income is lower than the total production cost.
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Andri Ikhwana y Saepul. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci". Jurnal Kalibrasi 15, n.º 2 (16 de agosto de 2017): 72–84. http://dx.doi.org/10.33364/kalibrasi/v.15-2.522.
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This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.
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Akhmadi, Akhmadi. "Analisa Cost and Revenue Hubungannya dengan Profit Margin Hasil Pertanian Sayuran Kacang Panjang dan Mantimun pada Usaha Pertanian Sayuran Mandiri Kelurahan Jembatan Mas Kecamtan Pemayung Kabupaten Batang Hari". Jurnal Ilmiah Universitas Batanghari Jambi 21, n.º 1 (10 de febrero de 2021): 421. http://dx.doi.org/10.33087/jiubj.v21i1.1342.
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Cost and Revenue analysis in this study is intended to examine the details of costs (costs) that must be incurred by farmers, starting from preparation for one planting season to the marketed vegetable production for two types of vegetable crops, namely Long Beans and Cucumber The details of the costs referred to will be grouped into Fixed Costs (FC) and Variable Costs (VC), then the amount of costs incurred for one park season will be obtained with the Formulation TC = FC + VC. Furthermore, from the production results of the two types of vegetable crops, Total Revenue (TR) will be calculated through the formulation TR = QXP where TR is the Total Revenue obtained from the cumulative production results for each Harvest season (Q) multiplied by the price level at each sale of each product. harvest season (P). From the Total Revenue obtained each planting season, if all costs and other obligations are deducted, it can be seen that the Net Profit for the two types of vegetable crops in question. If the calculation results between Total Cost and Total Revenue have been obtained, then the Profit Margin of each type of vegetable crop will be analyzed between Long Beans and Cucumbers by dividing the net profit (Net Profit) by the sales proceeds (TR). From this calculation, it will be obtained the results of the comparative analysis of the profit margin of the Kancang Panjang farming business with cucumber as a consideration for farmers in opening a business.
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White, Bob y William R. Welke. "Accounting For Salvage And Cost Of Removal". Journal of Applied Business Research (JABR) 9, n.º 1 (2 de octubre de 2011): 88. http://dx.doi.org/10.19030/jabr.v9i1.6098.
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The idea of negative salvage has been ignored in almost all industries except the public utility industry, but it has much broader applications. This paper examines the concept of negative salvage, the effect of negative salvage on the calculation of depreciation charges, and the possible accounting options for dealing with this problem. A single unit account is used to illustrate the effect on periodic income of the various matching options.
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Ellison, Martin y Thomas J. Sargent. "Welfare Cost of Business Cycles with Idiosyncratic Consumption Risk and a Preference for Robustness". American Economic Journal: Macroeconomics 7, n.º 2 (1 de abril de 2015): 40–57. http://dx.doi.org/10.1257/mac.20130098.
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The welfare cost of random consumption fluctuations is known from De Santis (2007) to be increasing in the level of uninsured idiosyncratic consumption risk. It is known from Barillas, Hansen, and Sargent (2009) to increase if agents care about robustness to model misspecification. We calculate the cost of business cycles in an economy where agents face idiosyncratic consumption risk and fear model misspecification, finding that idiosyncratic risk has a greater impact on the cost of business cycles if agents already fear model misspecification. Correspondingly, endowing agents with fears about misspecification is more costly when there is already idiosyncratic risk. (JEL D81, E13, E21, E32)
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Adawia, Popon Rabia y Aprilia Puspasari. "Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method". E-Jurnal Akuntansi 31, n.º 5 (25 de mayo de 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.