Дисертації з теми "Production cost-price"

MATELOVÁ, B. Kalkulace výrobních nákladů společnosti Lexmark, Brno. 2009 This thesis deals with the analysis of the Price sheet used by company Lexmark and based on this analysis I recommend the potential changes of this Price sheet. The price sheet is a tool for the re-invoicing of production cost between Lexmark and production subcontractors. The first part is dedicated to the theory of cost management. The next part is practical. I present the company Lexmark, describe the structure of Price sheet, production costs and cost calculation for all types of products. I close the practical part with the specification of Price sheet strong and weak points. Base on the analysis I recommend the potential changes of Price sheet, some of them are applicable immediately and next in a longer period.

Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą]
Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]

This diploma thesis deals with analysis and design of corporate tracing policy. The main goal of the work is to describe calculations as an auxiliary tool for base-point pricing and for the fixing of company costs its management and efficiency. In the theoretical part diverse calculation systems currently used in companies are defined. Further, all kinds of expenses occuring in a firm are characterized. The practical section´s concern is costing of forgings produced in company Moravské kovárny, a.s. The origin of price of particular forgings and the costs that rise in this company are analyzed. Finally, the proposal of a new method of pricing and a way of elaboration of calculations for particular forgings are described.

This thesis is focused on the calculation of production costs with the introduction of licensed production of submersible sludge pumps in company Tomasek Milan - TOMEX. The aim of this work is the introduction of licensed production and determine the manufacturing cost. In the theoretical section describes the methods for determining a production layout, calculation methods and methods of return on investment. The practical part deals with the determination of a suitable arrangement of production, production calculations and evaluation of overall investment.

У роботі розглядаються теоретичні аспекти сутності та класифікації собівартості сільськогосподарської продукції, теоретико-методичні та практичні аспекти обліку та аудиту формування собівартості продукції рослинництва з урахуванням вимог галузевих стандартів обліку та особливостей сільськогосподарського виробництва Проаналізовано основні економічні показники розвитку підприємства, динаміку та структуру собівартості рослинницької продукції, діючу систему обліку та методику проведення аудиту формування собівартості продукції на підприємстві, вплив факторів на ефективність аграрного виробництва. Запропоновано напрямки поліпшення облікового забезпечення систематизації витрат, що формують собівартість продукції, на основі удосконалення документального оформлення та зведеного обліку, впровадження системи управління витратами.
Thesis deals with theoretical aspects of the substance and classification of the cost of agricultural products, theoretical and methodological and practical aspects of accounting and auditing the formation of the cost of crop production according to industry standards of accounting and features of agricultural production Author analysis the main economic indicators of the enterprise development, the dynamics and structure of crop production cost, the operating accounting system and the methods for carrying out the audit of the formation of the crop production cost, the influence of factors on the efficiency of agricultural production. We have recommended the directions of improvement of accounting maintenance of systematization of the expenses forming prime cost of production, on the basis of perfection of documentary registration and the consolidated accounting, introduction of management of costs.

This diploma thesis is focused on assessment of methods in valuation of production area. The area will be valued according to valid price regulations and the usual price. Land will be valued separately. The individual valuation methods will be analyzed and an expert estimate of the price of the whole area will be determined after their evaluation. Using the direct comparison method, a market value estimate will be determined. The real estate market in this area will be analyzed with similar real estate and the main factors affecting price levels will be analyzed. The first part of the thesis will be devoted to theoretical knowledge, then there will be formulated individual problems and used methods, which were used for valuation. In the next part the results of individual methods will be stated and in the final part these results will be analyzed and compared with the recommended sessions for individual methods.

The metal-mechanic pole of the northwest region of the Rio Grande do Sul state is a model in the industrial sector, manufacturing parts, agricultural machinery and implements for multinational companies such as AGCO and John Deere. The city of Santa Rosa, more specifically the company under study, has approximately 120 companies in the metal industry, which is the main source of employment and income of the city. In this competitive environment, where are the companies in the metal industry, the need arises of metallurgical Alpha analyze the behavior of costs it generates in order to manage its production capacity to compete and grow in the market, avoiding risks and waste. Because of the behavior analysis of the costs of factors of production, the study will be defined in examining the behavior of direct and indirect production costs. This is a quantitative, qualitative and descriptive research, to investigate the behavior of costs and is characterized as a case study. The aim of this study demonstrates relevant data demonstrating the reality of the organization, in order to assist and provide relevant information to managers decision makers.
O polo metalmecânico da região noroeste do Estado do Rio Grande do Sul é modelo no segmento industrial, fabricando peças, máquinas e implementos agrícolas para empresas multinacionais como AGCO e JOHN DEERE. Nesse contexto competitivo, onde se situam as empresas do ramo metalúrgico, surge a necessidade da indústria metalúrgica Alpha analisar o comportamento dos custos que gera, de forma a gerenciar sua capacidade produtiva para concorrer e crescer no mercado, evitando riscos e desperdícios. O estudo foi delimitado no exame da composição do preço de venda baseada no comportamento dos custos diretos e indiretos de produção. Trata-se de uma pesquisa quantitativa, qualitativa e descritiva, para investigação do comportamento dos custos e está caracterizado como estudo de caso. Para o estudo foram selecionados alguns produtos que a empresa fabrica na linha de serralheria, analisados nos anos de 2005 a 2013. Após identificar o processo produtivo e a relação de matéria-prima utilizada na fabricação de cada produto, foi realizada a coleta nos arquivos da empresa das informações relativas aos custos diretos e indiretos envolvidos. Foi possível perceber que existe desperdício normal de matéria-prima, alguns produtos não foram possíveis analisar, os preços de custo das matérias-primas não seguem uma tendência crescente de mercado, alguns produtos fabricados apresentam oportunidade de crescimento, e o preço de venda praticado, comparado com a formação de preço de venda apresentado, de forma geral apresentou-se de forma semelhante.

Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production accounting and audit; 2)To carry out an empirical research of stocks and production accounting and audit; 3)To define and analyze the main problems of stocks and production accounting and audit; 4)To formulate conclusions and suggestions in order to develop the field of stocks accounting and audit; Research methods: logical analysis, synthesis, comparison, questionnaire survey and description. In the process of investigation there were analyzed theory and practice of stocks accounting and audit, investigated the main problems of stocks accounting and audit and also given suggestions that can help to solve investigated problems.

碩士
國立高雄第一科技大學
風險管理與保險研究所
103
In earlier periods, Taiwan mainly focused on agriculture, and the development of agriculture is primarily affected by climate and geography. Rain amount and temperature have the most effect on agriculture, and Taiwan has a high occurrence rate of natural disasters. When farmers grow crops, they often bear major losses because of natural disasters, and this also significantly impact crop transaction prices and makes it impossible for farmers to recover their costs. In this study, pomelo was the crop chosen for study. When agriculture is faced with price risks and production quantity risks, two return risk models are established with two different production costs after taking into account the correlation of price risks that stem from the fluctuations in production cost and transaction price of pomelos in Taiwan and the production quantity and price risk that comes from loss of crops due to typhoons, droughts and torrential rain. Given these, risk models are set up separately. Meanwhile, this study considered the correlation of transaction price and production cost. In the results, pomelo of production costs and the transaction price is no absolute relationship The primary objective of this study is to use agriculture risk management analysis tools to cover loss ratio and combinations in the event of crop loss. Primary risk management tools include government subsidies, contract farming, and crop insurance. Secondary risk management tools are self-retention and disaster (use of futures, options, bonds…) risk management tools. All of these tools are used to compensate for losses borne by farmers.

碩士
國立中興大學
動物科學系所
103
Taiwan egg production is a self-industry, and raising techniques and automatic equipment have developed for more than fifty years. However, the marketing system still remains earlier “wholesalers purchase all production system”. This kind of situation causes layer farmers have difficulty to understand market information, and wholesalers still control egg price decision. Based on this situation, the purposes of this study were to develop an online cost evaluation system, and to investigate production cost, marketing and price decision way on Taiwan chicken egg. This study established a cost evaluation system on management efficiency of layer production to assist daily accounting system. The system was written in ASP.NET 4.5 (Active Server Pages.NET 4.5) programming language and coordinated with SQL Server 2012 Express database. Users can append the information of their farms and the system can quickly calculate the cost evaluation list which can be saved and compared with others in the future. In 34 users’ data, the feed cost accounts for 80.0% of egg production cost, followed by labor cost (7.9%) and chick cost (6.3%). This study concludes that egg collection field should be established in Taiwan to adopt egg quality grading system which can provide economic incentives for farmers. In addition, new type of industrial organization can integrate layer farmers and related industries by perfect contract to achieve a balance of common interests.

碩士
義守大學
資訊管理學系碩士班
99
Lifestyle changes affect consumer spending habits.Consider consumers'' needs can be welcomed by the market, ustomized, high prices for the customer-made products are more and more consumers. Production, the raw materials, production process ... and so on, More detailed product information, Allow consumers to buy peace of mind, consumers can choose more for their products.The concept of transparency of information has become a necessary condition for consumer shopping, To explore this question, I want the product concept of information transparency, Further to an expanded consumer will want to know whether the production costs, And what impact on consumers, For production companies as the future considerations.In this study Zhiyao of price perception and customer value on purchase intention, And announced by adding variable production cost for the interference, To understand the relations between the interference effect.The results showed: (1) price perception and customer value will have a positive impact on the purchase of the relationship; (2) announced production costs and customer value in the price perception of the relationship between purchase intention does not have interference effects.

The base of the project was to find a suitable system for determining the current output prices not only for business meetings and decision-making, as well as evaluating the various factors that may affect the pricing of both material and temporal aspects. The project was developed in the company Maso Planá, a.s.. For the successful fulfillment of the task was not only necessary to change the entire system of calculation the prices of products, but also the related production planning, manufacturing products, including standards addressing the impact of the accounting firm. The many problems has been solved during the project, such as bonuses from suppliers and their effect on pricing, change the procedure for entering into new product range and supply of company. Implementation of the project to ensure a comprehensive system for determining the operational performance calculations, and valuation of on-line transmission of necessary information to accounting. The biggest benefit of this change was added for the Sales Department. At any time the company is available to calculate a product that reflects the precise costs and thus can provide the best possible price for customers.

У роботі розглядаються теоретичні аспекти сутності та класифікації витрат операційної діяльності, теоретико-методичні та практичні аспекти обліку витрат та відображення їх у фінансовій звітності з урахуванням вимог національних та міжнародних стандартів обліку, управлінський аспект обліку витрат. Проаналізовано основні економічні показники розвитку підприємства, динаміку та структуру операційних витрат, діючу систему обліку та методику проведення аудиту витрат операційної діяльності на підприємстві, вплив факторів зовнішнього середовища на собівартість сільськогосподарської продукції. Запропоновано напрямки поліпшення облікового забезпечення систематизації витрат операційної діяльності на основі поглиблення аналітичності відображення облікової інформації, впровадження управлінського обліку на підприємстві.
The work deals with the theoretical aspects of the substance and classification of costs of operating activities, theoretical and practical aspects of accounting of costs and its reflection in financial statements according to National and International Accounting standards, management aspect of cost accounting. Author analysis the main economic indicators of the enterprise development, the dynamics and structure of operating costs, the operating accounting system and the methods for carrying out the audit of operating costs at the enterprise the influence of environmental factors on the cost price of agricultural products. We have recommended the directions of improvement of accounting for the systematization of costs based on deepening of the analytical display of the accounting information, implementing of management accounting at the enterprise.

There has recently been an increased interest in hydrogen, both as a solution for seasonal energy storage but also for implementations in various industries and as fuel for vehicles. The transition to a society less dependent on fossil fuels highlights the need for new solutions where hydrogen is predicted to play a key role. This project aims to investigate technical and economic outcomes of different strategies for production and storage of hydrogen based on hydrogen demand and source of electricity. This is done by simulating the operation of different systems over a year, mapping the storage level, the source of electricity, and calculating the levelized cost of hydrogen (LCOH). The study examines two main cases. The first case is a system integrated with offshore wind power for production of hydrogen to fuel the operations in the industrial port Gävle Hamn. The second case examines a system for independent refueling stations where two locations with different electricity prices and traffic flows are analyzed. Factors such as demand, electricity prices, and component costs are investigated through simulating cases as well as a sensitivity analysis. Future potential sources of income are also analyzed and discussed. The results show that using an alkaline electrolyzer (AEL) achieves the lowest LCOH while PEM electrolyzer is more flexible in its operation which enables the system to utilize more electricity from the offshore wind power. When the cost of wind electricity exceeds the average electricity price on the grid, a higher share of wind electricity relative to electricity from the grid being utilized in the production results in a higher LCOH. The optimal design of the storage depends on the demand, where using vessels above ground is the most beneficial option for smaller systems and larger systems benefit financially from using a lined rock cavern (LRC). Hence, the optimal design of a system depends on the demand, electricity source, and ultimately on the purpose of the system. The results show great potential for future implementation of hydrogen systems integrated with wind power. Considering the increased share of wind electricity in the energy system and the expected growth of the hydrogen market, these are results worth acknowledging in future projects.

Tese de doutoramento em Sistemas Sustentáveis de Energia, apresentada ao Departamento de Engenharia Mecânica da Faculdade de Ciências e Tecnologia da Universidade de Coimbra
The controversy raised around biofuels sustainability increased the pressure on biodiesel producers to be as cost efficient as possible and, simultaneously, ensure the sustainability of the biodiesel. As about 85% of biodiesel production costs are attributed to feedstock cost and each feedstock has a different environmental profile, operational level decision making about feedstock selection is crucial to reduce production costs and manage biodiesel environmental performance. This thesis explores opportunities to improve biodiesel cost effectiveness at the operational level, particularly in the feedstock selection process, by assessing the use of waste-based feedstocks (Waste Cooking Oil, WCO) in blends with conventional feedstocks (palm, rapeseed and soya) and hedging feedstock purchase, whilst managing environmental impacts. For this purpose, an uncertainty-aware decision aiding tool to assess economic and environmental tradeoffs of decisions at the operational level, addressing feedstock compositional and price uncertainty, was developed. The model combines environmental life-cycle assessment (LCA) with blending models using multi-objective optimization to assess water scarcity (WSI), water degradability – acidification (AA), eutrophication (EU), ecotoxicity (FT) and human toxicity (HT) – and Greenhouse Gas (GHG) emissions (CC). Data from different crop cultivation locations were considered: Colombia and Malaysia for palm; Argentina, Brazil and the United States (US) for soybean; and, Germany, France, Spain, Canada and the US for rapeseed. An approach was developed to facilitate the decision process that enables the decision-maker to select the best compromise feedstock blend based on an explicit overall environmental performance. Results show that incorporating feedstocks’ compositional uncertainty allows the use of WCO in blends with conventional feedstocks without compromising biodiesel technical performance. A reduction of total feedstock cost was obtained for blends with WCO relatively to equivalent (similar technical performance) blends composed only of virgin oils. The percentage of cost reduction depends on the relation among the prices of the feedstocks. Moreover, the use of WCO in the blends allows a reduction in cost variation reduction relatively to virgin oils blends because the price of that feedstock presents lower volatility comparatively to the conventional feedstocks. The differences observed in the environmental assessment of the various virgin oils systems are mainly related to water scarcity of the location, and the fertilization and pesticides schemes used in each crop/location. Results show that higher water scarcity footprint are due to both high water consumption and high water scarcity of the cultivation site. For the toxicity categories (HT and FT), the highest values are ascribed to the high quantity of pesticide used in the cultivation, while for CC, AA and EU the main contributor is the quantity of fertilizers. WCO presents the lowest values WSI, CC, EU and AA. The multi-objective analysis showed that lower CC and WSI solutions (blends) can be obtained at a lower cost if WCO is included in the biodiesel blend. The same conclusion is obtained when more environmental objectives (AA, EU, FT and HT) are considered in the analysis. The decision-aiding approach developed allows for the visualization of the tradeoff between cost and environmental impacts, facilitating the decision process when more than three objectives are at stake. This research shows that the inclusion of WCO in a diversified portfolio of feedstocks used in blending optimization models is an attractive approach to improve biodiesel cost effectiveness and environmental performance. The model developed can be further used to optimize the blending of alternative feedstocks and to assess the technical viability of other waste-based feedstock (e.g. animal fat) or emerging feedstocks such as algae. Although the tool was designed specifically for biodiesel production system, it can be adapted to other industries, particularly in the recycling sector, to support production planning at the operational level to enhance technical, economic and environmental performance of these industries.
A controvérsia gerada em torno da sustentabilidade dos biocombustíveis aumentou a pressão nos produtores de biodiesel para serem o mais eficientes possível em termos de custos e, simultaneamente, garantirem a sustentabilidade do biodiesel. Como cerca de 85% do custo total de produção é atribuído ao custo da matéria-prima, e cada uma apresenta um perfil ambiental diferente, decisões ao nível operacional acerca de selecção de matéria-prima são cruciais para melhorar a performance económica e ambiental do biodiesel. Esta tese explora estratégias para reduzir custos de produção de biodiesel, particularmente no processo de selecção de matérias-primas, ao avaliar o uso de resíduos (Óleo Alimentar Usado, OAU) em misturas com óleos convencionais (soja, palma, colza) e planear a compra de matéria-prima, e, simultaneamente, gerir os impactes ambientais. Para tal, foi desenvolvida uma ferramenta de apoio à decisão para avaliar compromissos económicos e ambientais de decisões efectuadas ao nível operacional. Esta ferramenta tem em conta a incerteza associada à composição e ao preço da matéria-prima. O modelo desenvolvido combina Avaliação de Ciclo de Vida (ACV) ambiental com algoritmos de mistura através de optimização multiobjectivo para avaliar a escassez de água (WSI), degradabilidade da água – acidificação (AA), eutrofização (EU), ecotoxicidade (FT) e toxicidade humana (HT) – e, emissões de gases com efeito de estufa (CC). Diferentes locais de cultivo foram considerados: palma cultivada na Colômbia e Malásia; soja na Argentina, Brasil e Estados Unidos; e colza na Alemanha, França, Espanha, Canadá e Estados Unidos. Foi desenvolvida uma abordagem para facilitar o processo de decisão que permite ao decisor escolher a mistura com base na performance ambiental global. Os resultados mostram que é possível utilizar OAU em misturas com óleos virgens sem comprometer a qualidade do biodiesel se a incerteza composicional dos óleos for tida em conta. Estas misturas apresentam menores custos relativamente a misturas de óleos virgens. A percentagem de redução depende da relação entre os preços dos diferentes óleos. Adicionalmente, o uso de OAU nas misturas permite obter também uma redução na variação dos custos de produção porque o preço desta matéria-prima apresenta menor volatilidade relativamente à observada nos óleos convencionais. As diferenças observadas na avaliação ambiental dos diferentes óleos virgens estão relacionadas com a escassez de água da região e o esquema de fertilização/pesticidas usados em cada cultura/local. Os resultados mostram que pegadas hídricas mais elevadas devem-se simultaneamente a maiores consumos de água e elevada escassez dos locais de cultivo. Para as categorias de toxicidade (HT e FT), os valores mais elevados são devido à elevada quantidade de pesticidas utilizados no cultivo, enquanto que para CC, AA e EU a maior contribuição provém da quantidade de fertilizantes. WCO apresenta os menores valores para WSI, CC, EU e AA. Na análise multiobjectivo realizada, observou-se que soluções (misturas) com valores de CC e WSI mais baixos podem ser obtidos com menor custo se OAU for incluído nas misturas. A mesma conclusão é obtida quando mais objectivos ambientais (AA, EU, FT e HT) são considerados na análise. A ferramenta de apoio à decisão desenvolvida facilita o processo de decisão ao permitir a visualização do compromisso entre o objectivo económico e os ambientais quando mais do que três objectivos são considerados. Nesta investigação é evidenciado que a inclusão de OAU num portfólio diversificado de matérias-primas usado em modelos de optimização de misturas é uma abordagem atractiva para melhorar a performance económica e ambiental do biodiesel. O modelo desenvolvido pode ser utilizado para optimizar a mistura de matérias-primas alternativas e avaliar a viabilidade técnica de utilizar outros resíduos (por ex. gorduras animais) nas misturas. Embora a ferramenta tenha sido desenvolvida especificamente para produção de biodiesel, pode ser aplicada a outras indústrias, nomeadamente de reciclagem, para apoio à decisão no planeamento de produção com vista a melhorar a performance técnica, económica e ambiental dessas indústrias.
Project EMSURE (Energy and Mobility for Sustainable Regions, CENTRO 07 0224 FEDER 002004)
FEDER/FCT | PTDC/AGR-FOR/1510/2014 (POCI-01-0145-FEDER-016764) - SUSTAINFOR: Sustainability assessment of forest sector management strategies in the context of a bioeconomy
FEDER/FCT | PTDC/AAG-MAA/6234/2014 (POCI-01-0145-FEDER-016765) - SABIOS: Sustainability assessment of bioenergy systems: a life-cycle multi-criteria decision-support approach, including land use change