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1
Solo, Robert, und Paul Stuart Estenson. „Profits Without Production“. Journal of Economic Issues 19, Nr. 1 (März 1985): 201–9. http://dx.doi.org/10.1080/00213624.1985.11504348.
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Rahimullaily, Rahimullaily, Rahmadini Darwas und Ratih Purwasih. „Optimization of bakery production by using branch and bound approach“. Computer Science and Information Technologies 4, Nr. 1 (01.03.2023): 50–58. http://dx.doi.org/10.11591/csit.v4i1.p50-58.
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Mommy Ai Kitchen is one the businesses specializing in the bakery business, producing cupcakes, birthday cakes, brownies, and donuts. However, it does not optimally determine each bakery’s production quantity, so it offers fewer profits and becomes a problem. This research aims to find the optimal production quantity so that this business maximizes profits. The method used was integer programming using the branch and bound approach, which counts the decision variable value using the simplex method. This research was based on the number of raw materials on hand-wheat flour, sugar, eggs, modal, and the profits of each bakery. Based on the analysis of the branch and bound approach, it was known that the maximum profit value was IDR 253,200, with eight alternative options for the bakeries that were produced. One of them was Mommy Ai Kitchen, which could produce three cupcakes, five birthday cakes, one brownie, and nine donuts to get that maximum profit. Meanwhile, Mommy Ai Kitchen’s estimation could produce one cupcake, one brownie, and six donuts using available materials with a profit of IDR 78,800. As a result, the profit difference before and after integer programming was IDR 174,400.
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Vasudevan, Ramaa. „Profits without production: a comment“. Dialectical Anthropology 39, Nr. 3 (31.03.2015): 337–42. http://dx.doi.org/10.1007/s10624-015-9377-2.
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De Ladurantaye, Daniel, Michel Gendreau und Jean-Yves Potvin. „Optimizing profits from hydroelectricity production“. Computers & Operations Research 36, Nr. 2 (Februar 2009): 499–529. http://dx.doi.org/10.1016/j.cor.2007.10.012.
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Suharya, Yaya, Sutrisno Sutrisno und Risma Nurmilah. „PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH CV. BERKAH JAYA GENERAL SUPPLIER SNACK FOOD“. Jurnal Bina Akuntansi 8, Nr. 2 (09.07.2021): 145–67. http://dx.doi.org/10.52859/jba.v8i2.161.
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In addition to providing goods and services, the company aims to obtain maximumprofit. As a provider of goods, the fulfillment of better product quality and competitiveprices is a challenge for the company. However, this was accompanied by highproduction costs. Thus, companies are required to be able to reduce production costswhich consist of raw material costs, direct labor wages and factory overhead. Theabove phenomenon inspires the author to examine "The Effect of Production Costs onCompany Profits" with multiple linear regression analysis. The purpose of this studywas to determine the effect of production costs on company profits CV Berkah JayaGeneral Supplier snack food. The regression analysis shows that simultaneously, rawmaterial costs, direct labor wages and factory overheads have a negative effect oncompany profits. The higher the production cost, the lower the profit the companygets. The variable that most strongly affects company profits is the cost of rawmaterials.
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Fadilah, Nina, und Tri Wulandari. „Analysis of Capital and Production Costs on the Profits of Micro, Small and Medium Enterprises in Klambir Lima Kebun Village, Hamparan Perak District, Deli Serdang Regency“. International Journal of Research and Review 10, Nr. 2 (13.02.2023): 453–60. http://dx.doi.org/10.52403/ijrr.20230254.
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This research was carried out in Kelambir Lima Kebun Village, Hamparan Perak District, Deli Serdang Regency. The selection of respondents was carried out intentionally (purposive sampling). Primary data collection was carried out by conducting interviews with 32 MSME business owners. This study aims to partially analyze the effect of capitalization on business profits and analyze the effect of production costs on business profits and analyze the simultaneous influence of capitalization and production costs on the profits of micro, small and medium enterprises, from the results of the study obtained for the t test variable X1 capitalization obtained results t count 3.559 > t table 2.045 with a sig value of 0.001 < 0.05 then there is a positive and partial significant influence between capital and profits of Micro, Small and Medium Enterprises. The results of the t test for variable product costs obtained a calculated t value of -2.193 < t table 2.045 with a sig of 0.04 < 0.05 then there was no positive and significant influence between the variable production costs on business profits. Meanwhile, for the F test, a calculated f value of 10.970 > from f table 3.333 with a sig value of 0.000 < a sig of 0.05, then there is a simultaneous influence between the variables of the free variable in this case capital and production costs on profits Micro, Small and Medium Enterprises (MSMEs). Equation The obtained regression model y = 11.303 + 0.591X1 + (-0.292 X2) + e. The magnitude of the coefficient of determination of 39.1% means that capital and production costs are only able to explain the profit of Micro, Small and Medium Enterprises of 39.1% the remaining 60.9% can be explained by other variables that were not studied in this study. Keywords: Capital, Production Costs, Profit, MSMEs Klambir Lima Kebun
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Elina, Ade, und Susi Handayani. „PENGARUH BEBAN PROMOSI, BIAYA PRODUKSI DAN PERTUMBUHAN PENJUALAN TERHADAP LABA PERUSAHAAN“. Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi 18, Nr. 02 (24.07.2021): 110–20. http://dx.doi.org/10.25134/equi.v18i2.4187.
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This study aims to provide empirical evidence regarding the effect of promotional costs, production costs and sales growth on company profits in manufacture companies on the Indonesia Stock Exchange for the period 2017-2019. Profit is the result of the difference between the income from the resource or income with the expenditure of the resource or expense for its existence. Companies need to reduce any costs incurred to get a profit, one of which is promotional expenses. Promotional expenses, namely promotional budget expenditures to acquire customers for products that have been issued by the company. In addition to promotional expenses, companies need to reduce production costs. Production costs are the sacrifice of a number of costs during the production process, starting from raw materials to products that are ready to be purchased by consumers. Company profits can be obtained from sales activities. Sales growth is an increase or decrease in sales from year to year from a company. The research sample consisted of 84 manufacture companies. The data analysis technique used in this study is multiple linear regression. Hypothesis test results show that both partially and simultaneously promotional expenses, production costs and sales growth have a significant effect on company profit. Keywords :, production costs; profits; promotional expenses; sales growth
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Musholihah, Amam, Zulfanita Zulfanita und Roisu Eny Mudawaroch. „ANALISIS PENDAPATAN PETERNAK AYAM RAS PETELUR DI ASOSIASI BERKAH TELUR MAKMUR PURWOREJO“. JURNAL SAINS PETERNAKAN NUSANTARA 2, Nr. 01 (30.06.2022): 28–43. http://dx.doi.org/10.53863/jspn.v2i01.454.
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This study aims to determine: 1) production costs, revenues, income and profits of laying hens at the Berkah Telur Makmur Association in one production period and 2) factors influence the profit of laying hens at the Berkah Telur Makmur Association in one production period. This study used a descriptive method with the research location at the Berkah Telur Makmur Association of Purworejo. The sample in this study were 50 farmers. Sampling was done by using saturated sampling method. Data analysis uses production costs, revenues, incomes, profits and profit factors. The results of data analysis showed that the laying hens business in the Berkah Telur Makmur Association was profitable. Factor that has a significant effect of laying hens is the price of electricity and water. Keywords: Laying, Income, Profit Factor
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Mosey, Gabriel E. W., James U. L. Mangobi und Marvel G. Maukar. „OPTIMASI MATEMATIS KEUNTUNGAN HOME INDUSTRY PIA IBU SANDRA DI TOMBATU UTARA“. Jurnal Lebesgue : Jurnal Ilmiah Pendidikan Matematika, Matematika dan Statistika 4, Nr. 2 (30.08.2023): 1001–9. http://dx.doi.org/10.46306/lb.v4i2.376.
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In the industrial sector, problems are often found in optimizing production results in order to obtain maximum profits. Pia home industry Mrs. Sandra has a problem in maximizing profits, namely finding solutions to produce pia with the optimal amount. The purpose of this study was to determine the amount of production and optimal profit obtained in the production of pia in the home industry using the branch and bound method and to determine the results of the sensitivity analysis to changes in production components. The results of the analysis show that using the branch and bound method, the home industry pia Mrs. Sandra gets an optimal profit of Rp. 2,078,557 per month by producing 1,666 pia chocolate, 1,041 pia temo, and 800 pia peanuts per month. The results of the sensitivity analysis show that profits will remain in optimal conditions if Mrs. Sandra's pia home industry follows the changes that occur in production components based on the upper bound and lower bound according to the output produced using Lingo 19.0 software
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Imam Purwanto und Makmun. „IMPLEMENTATION SYSTEM OF SIMPLEX METHOD FOR OPTIMIZATION PROFIT“. International Journal Science and Technology 2, Nr. 2 (24.07.2023): 53–60. http://dx.doi.org/10.56127/ijst.v2i2.822.
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Companies that carry out production activities necessarily want the company's goals to be achieved, one of which is optimal profit. Maximum profit in production can be realized by planning the optimal amount of production. The purpose of this study consists of four, namely making a profit formulation to maximize the amount of production, determining the optimal number of brown bread variants that will be produced at Win Bakery, determining the maximum profit in producing bread at Win Bakery, and predicting profits for return on investment. This research was conducted using a linear programming model. Decision variables determine the decisions that will make to achieve the optimal solution. The objective function is a function that describes the goals or objectives in linear programming problems. Relating to the optimal use of resources to obtain maximum profit or to use minimum costs. A constraint function is a form of formulation of the obstacles faced in achieving the goal. The results obtained from the research are the decision variables, with X1 being the number of square chocolate bread productions and X2 is the number of round chocolate bread productions. The objective function of the profit per unit is to maximize Z = 1000X1 + 800X2. The constraint function is the raw material used in making chocolate bread. Furthermore, the optimization of production with POM-QM resulted in the number of square chocolate bread production of as many as 13 pieces and round chocolate bread as many as 25 pieces so that the profit gained in one day was Rp. 32,500. The next calculation, the break-even point by entering fixed costs, variable costs, and profits obtained results in units of 55 units and the total profit earned is Rp. 1,777,00.
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Nadiah, Fasya, RM Rum Hendarmin und Vhika Meiriasari. „Effects of Production Costs and Operating Costs on Profit of PT Semen Baturaja (Persero) Tbk“. International Journal of Community Service & Engagement 3, Nr. 1 (01.03.2022): 18–24. http://dx.doi.org/10.47747/ijcse.v3i1.651.
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The objectives of this research are to determine the effect of production costs and operating costs on company profits at PT. Semen Baturaja (Persero) Tbk. The data investigated is an annual income statement for the period 2012 - 2019. The data is then analyzed using multiple linear regression. Further statistical tests revealed the variable production costs do not have a positive effect on company profits, but on the other hand, business costs have a positive effect on company profits. Furthermore, the coefficient of determination (R2) obtained a value of 0.890. This means that the variable production costs and business costs can explain the company's profit by 89% the rest is influenced by other variables not included in this study.
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Spencer, M. „Dental Practice: Prices, Production and Profits“. Yearbook of Dentistry 2006 (Januar 2006): 288. http://dx.doi.org/10.1016/s0084-3717(08)70230-7.
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Lisnawati, Syaripuddin und Qonita Qurrota A'yun. „Integer Programming Application to Optimize Profit of Samarinda Special Souvenir Production“. Jurnal Inotera 8, Nr. 2 (16.09.2023): 290–94. http://dx.doi.org/10.31572/inotera.vol8.iss2.2023.id251.
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Yulia's Amplang shop is one of the businesses engaged in the culinary field in the form of souvenirs typical of Samarinda City, namely Amplang. The amplang variants produced by this store include flat fish (original), shrimp, crab, squid and seaweed. Limitations and rising raw material prices make stores often experience difficulties in optimizing production profits. This study aims to determine the number of packages in one production process for each variant produced so as to obtain maximum profit. This study used the revised simplex method and then continued with the Branch and Bound Method, which is a method used to solve linear programming problems that produce solutions in integer form. From the analysis using this method, the optimal amount was obtained as many as 317 packages per production, including 144 flat fish flavors (original), 52 shrimp flavors, 34 crab flavors, 54 squid flavors and 33 seaweed flavors with the maximum profit obtained. namely Rp. 4,125,635. The application of this method resulted in an increase in profits of 5.53% or Rp. 216,103 in one production process compared to the previous company's profits.
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KAROUWAN, Gabriella Anatasya Maria. „Application of Target Costing To Reduce Production Costs And Increase Profits at CV. Tiga Putra Perkasa“. Journal of Governance, Taxation and Auditing 2, Nr. 2 (31.10.2023): 71–88. http://dx.doi.org/10.38142/jogta.v2i2.849.
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Target Costing is a method or strategy that allows companies to target product costs based on the selling price expected by consumers. This study aims to determine whether the application of target costing can be a tool to reduce production costs and increase profits at CV. Tiga Putra Perkasa. The analysis method used in this research is descriptive qualitative analysis. Namely, data collected through interviews and then described, and the type of research used is descriptive qualitative. This research will describe the application of target costing to CV. Tiga Putra Perkasa to compare production costs and profits obtained before and after implementing target costing. The company can save production costs of Rp 7,456,700. The results of this research showed that the impact on the increase in profits earned by the company from 37.4% before the application of target costing can increase to 42.7%, which shows that the company's expected profit target of more than 40% can be achieved by using target costing. The research results show that the company can reduce production costs so that the profit increase reaches 5% using target costing
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Pangaribuan, Christin Loria, Agustim Jamal Lumban Tobing, Michael Alberto Butarbutar, Enjel Margaretha Br. Meliala und Rizki Christian Sipayung. „PENGARUH PERTUMBUHAN LABA DAN LIKUIDITAS TERHADAP KUALITAS LABA PT. ASIA SEJAHTERA MINA TBK TAHUN 2020-2022“. Jurnal Maneksi 12, Nr. 3 (10.09.2023): 581–86. http://dx.doi.org/10.31959/jm.v12i3.1659.
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To determine the effect of profit growth on profit quality in trading companies listed on the Indonesia Stock Exchange in 2020-2022, to determine the effect of liquidity on profit quality in trading companies listed on the Indonesia Stock Exchange in 2020-2022. This study used the Descriptive Quantitative research method. The type of data the author uses is secondary data. This research was conducted from May 2023 to June 2023 at PT Asia Sejahtra Mina Tbk and used financial statement data of companies listed on the Indonesia Stock Exchange obtained through http://www.idx.co.id. The results of our research on PT. ASIA SEJAHTERA MINA, Tbk which is listed on the Indonesia Stock Exchange (IDX) shows that the profit growth of PT. ASIA SEJAHTERA MINA, Tbk did not have a significant impact on the quality of profits listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period, and the liquidity of PT. ASIA SEJAHTERA MINA, Tbk has a positive impact on the quality of profits listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. From this research PT. ASIA SEJAHTERA MINA, Tbk still cannot cover the liquidity of the profits generated, so the profit growth of this company still has to be improved. By improving product quality, improving the quality of the production/service process to allow for a reduction in the cost/burden of the production/service process, and also increasing the product/service production capability so that profits increase. The phrase to maybe wordy. Consider changing the wording.
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Beer, Sebastian, Ruud de Mooij, Shafik Hebous, Michael Keen und Li Liu. „Exploring Residual Profit Allocation“. American Economic Journal: Economic Policy 15, Nr. 1 (01.02.2023): 70–109. http://dx.doi.org/10.1257/pol.20200212.
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Residual profit allocation (RPA) schemes have come to prominence in discussions of international tax reform but with almost nothing known about their economic impact. These schemes tax multinationals by allocating their “routine” profits to source countries and sharing their remaining “residual” profit across countries on some formulaic basis. This paper explores the implications, conceptual and empirical, of moving to some form of RPA. Residual profits are estimated to be substantial and concentrated in relatively few multinational enterprises. The impact on tax revenue appears beneficial for developing countries. Aggregate production efficiency is unlikely to increase unless routine profits are lightly taxed. (JEL F23, H25, H87, L25)
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Broto, Andri Hasmoro Kusumo. „Pengaruh Biaya Produksi, Biaya Administrasi Umum, dan Biaya Pemasaran Terhadap Laba Pada Perusahaan Food and Beverages Yang Terdaftar Di Bursa Efek Indonesia“. JURNAL EKOMAKS : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi 7, Nr. 2 (18.01.2019): 83–88. http://dx.doi.org/10.33319/jeko.v7i2.7.
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AbstractThis study aims to: (a) determine the partial effect of production costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (b) To determine the effect of partial general administrative costs on profits in listed food and beverages company On the Indonesia Stock Exchange. (c) To determine the effect of partial marketing costs on profits in food and beverages company listed on the Indonesia Stock Exchange. (d) To determine the simultaneous effect of production costs, general administrative costs, and costs income to the food and beverages company listed in the Indonesia Stock Exchange. The population in this study is a food and beverages company listed on the Indonesia Stock Exchange in 2017. Data collection techniques use quarterly financial statements. Sampling purposive sampling technique. Data analysis techniques use multiple linear regression and hypothesis test (t test and F test). The results show: (a) there is a partial significant negative effect on production costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (b) There is a partial significant negative effect on general administration costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (c) There is a partial significant negative effect on marketing costs on profits in the food and beverages company listed on the Indonesia Stock Exchange. (d) There is a significant negative effect simultaneously production costs, general administrative costs, and marketing costs to earnings at food and beverages company listed in Indonesia Stock Exchange. Keywords: Production Costs, General Administrative Costs, Marketing Costs, Profit
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Beckman, Jayson, und Michael Livingston. „Effects of Manure Use and Use Restrictions on Variable Production Costs and Net Incomes for United States Corn Producers“. Journal of Agricultural and Applied Economics 44, Nr. 1 (Februar 2012): 83–97. http://dx.doi.org/10.1017/s1074070800000183.
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We utilize a treatment effects model to examine if there are differences in costs/profits for manure-using corn producers versus non-users. We find that manure users have lower peracre operating costs via reductions in fertilizer and soil conditioner costs; however, the use of manure reduces grain yields and ultimately leads to no difference in profit. Separate results indicate that manure-use restrictions do not affect costs or profits; thus policies could be in place to regulate manure usage without impacting the costs/profit structure of the farm.
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Villegas Aldazosa, Alvaro R. „Windfall Profits Tax on Oil and Gas: US and Latin American Approach“. Intertax 37, Issue 1 (01.01.2009): 74–80. http://dx.doi.org/10.54648/taxi2009007.
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In terms of tax policy, the excess profit taxation is predominantly recognized as a wartime fiscal instrument designed to capture profits that exceed normal peacetime earnings. Nevertheless, excess profit taxation is also levied to prevent excessive profits in special circumstances other than wartime. United States in the 1980s and Bolivia and Venezuela in recent years have levied windfall profits taxes on oil and gas production. In light of the US legislative history, this article proposes three points of analysis from a tax policy perspective: first, the justification addressed to impose the levy; second, its attributes of efficiency; and third, the revenues and its distributive effects. To that extent, four features are analyzed as fundamental aspects of which a modern windfall profits tax on the oil and gas industry is imposed nowadays.
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WIRANTI, NI PUTU SASRI, I. KETUT SUAMBA und A. A. A. WULANDIRA SAWITRI DJELANTIK. „Perbandingan Produksi dan Keuntungan Petani Padi Organik dan Padi Anorganik (Studi Kasus Subak Wongaya Betan, Desa Mangesta, Kabupaten Tabanan)“. Jurnal Agribisnis dan Agrowisata (Journal of Agribusiness and Agritourism) 11, Nr. 1 (27.07.2022): 383. http://dx.doi.org/10.24843/jaa.2022.v11.i01.p35.
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Comparison of Production and Profits of Organic and Inorganic Rice Farmers (Case Study of Subak Wongaya Betan, Mangesta Village, Tabanan Regency). The sustainability of agricultural production depends on intensive and sustainable fertilization. Currently, Indonesian families have begun to realize the importance of health and switch to healthier foods. One of the changes in rice farming is the use of organic fertilizers instead of inorganic fertilizers. The transformation of agriculture into organic farming has the potential to increase production and profits for farmers. This study aims to analyze the comparison of production and profit of organic rice farming and inorganic rice farming. Primary data was obtained by distributing questionnaires to 43 farmers applying organic fertilizers and 23 farmers applying inorganic fertilizers. Secondary data were obtained from various literatures. The results show that the average organic rice production is 6.82 tons/ha and the average profit earned is Rp. 14,169,203 per hectare in one growing season. The average inorganic rice production is 6.20 tons/ha with an average profit of Rp 7,148,203 per hectare in one growing season. The results of the t-test of production and profit, show a statistically significant difference between organic rice and inorganic rice. Farmers should consider using organic fertilizer to increase production and income which is also more environmentally friendly.
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Costa, Ecio de Farias, und Jack E. Houston. „Consumer-driven profit maximization in broiler production and processing“. Revista de Economia e Sociologia Rural 42, Nr. 1 (Januar 2004): 55–72. http://dx.doi.org/10.1590/s0103-20032004000100003.
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Increased emphasis on consumer markets in broiler profit-maximizing modeling generates results that differ from those by traditional profit-maximization models. This approach reveals that the adoption of step pricing and consideration of marketing options (examples of responsiveness to consumers) affect the optimal feed formulation levels and types of broiler production to generate maximum profitability. The adoption of step pricing attests that higher profits can be obtained for targeted weights only if premium prices for broiler products are contracted.
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Kubetska, O. M., T. M. Ostapenko und R. A. Zaichenko. „Increasing Profits in Order to Ensure Economic Security of Enterprise“. Business Inform 1, Nr. 528 (2022): 287–93. http://dx.doi.org/10.32983/2222-4459-2022-1-287-293.
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The article considers the role of profit, which is a key direction of activity of any commercial organization. The purpose of the article is to generalize practical recommendations for improving the profitability of enterprise (through optimization and/or minimization of material, labor costs associated with the manufacturing of products, sales and management costs; improving the quality of products; the chosen cost control system; marketing policy, pricing policy, etc.). The tactical reserves of increasing the profits of enterprise (including: increase in production and sales of products; reduction of production costs; structural changes in the range and nomenclature of manufactured and sold works, services and products) controlled by managers of the highest and middle levels of a particular enterprise, and strategic reserves for increasing the profit of enterprise (access to new markets of goods; increasing profits for the sale of a unit of production; increasing the increase in the profits of a particular enterprise; increasing the quality of products) are examined. Traditional methods of improving the quality of enterprise products are generalized (improvement of production technology; use of high-quality raw materials and the materials in the course of manufacturing products; advanced training of production workers). The most common directions of increasing the profitability of enterprise, which are traditionally involved at enterprises and allow to increase the economic profitability of sales, are considered. It is indicated that the choice of directions should be preceded by comparing them with each other, assessing the probability of profit growth and risk level. The content of application and possible variations in the use of directions (methods, reserves) of increasing the economic efficiency of enterprises are considered. The authors research the directions (methods, reserves), capable of having the most significant impact on the formation of the company’s profits, thereby ensuring its economic securit
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Wakili, Adamu. „Linear Programming on Bread Production Using Uncertainty Approach“. Academic Journal of Applied Mathematical Sciences, Nr. 82 (02.02.2022): 27–29. http://dx.doi.org/10.32861/ajams.82.27.29.
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Linear programming is applied to bread production and the raw materials for the research were collected from the bakery industry in Lokoja which were clearly identified. The paper took into account three types of bread with estimated profits and the problem was formulated from the collected data. The formulated problem was parameterized into parametric linear programming and run using the developed algorithm of linear programming The result obtained indicates that profit is made at d different values of the parameter,t, leaving the company the choice of any profit it wants to get.
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Asrani Sinaga und Ova Novi Irama. „Anggaran Penjualan Sebagai Alat Bantu Manajemen Dalam Pengelolaan Laba Perusahaan“. JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) 2, Nr. 1 (15.06.2021): 147–55. http://dx.doi.org/10.32696/jaapi.v2i1.741.
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This study aims to determine whether the sales budget can be used as a management tool in managing company profits and to determine the extent to which the sales budget can be used as a management tool in managing company profits at PT. Sari Incofood Corporation. The research method used in this research is descriptive qualitative research, with secondary data. From the research results obtained that the use of the sales budget at PT. Sari Incofood Corporation has not been fully able to become a management tool in managing company profits. Where the Indocafe Maxtea product in 2017, 2018, 2019 and the Indocafe Cappuchino product in 2017 can still earn a profit between the cost of production and the realization of sales with a total of Rp. 11,660,000,000 (Favourable Variable). However, Indocafe Cappuchino products in 2018 and 2019 still have a disadvantageous difference or cannot earn a profit between the total cost of production and actual sales with a total of Rp.785,000,000 (Unfavourable Variable).
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McMullin, Caitlin. „The Persistent Constraints of New Public Management on Sustainable Co-Production between Non-Profit Professionals and Service Users“. Administrative Sciences 13, Nr. 2 (29.01.2023): 37. http://dx.doi.org/10.3390/admsci13020037.
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In this paper, I explore whether and how New Public Management (NPM) inhibits the long-term sustainability of co-production between non-profit practitioners and service users in the United Kingdom. I show how the key elements of NPM (contracts and competitive tendering, performance measurement, a pressure for non-profits to become more ‘business-like’, and the framing of citizens as ‘customers’) provide distinct barriers for non-profits to engage in co-production over the longer term, inhibiting the long-term creation of value for citizens. Through an analysis of seven case study organisations, this paper contributes to building theory about the sustainability of co-production, the factors that shape enduring co-production, and the compatibility/incompatibility of NPM tools with co-production.
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Wahyuni, Nining Ika. „DETEKSI PEWAKTUAN MANAJEMEN LABA MELALUI AKTIVITAS RIEL DAN KAITANNYA DENGAN PERSISTENSI LABA“. JURNAL AKUNTANSI UNIVERSITAS JEMBER 11, Nr. 2 (31.03.2015): 105. http://dx.doi.org/10.19184/jauj.v11i2.1268.
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By analyzing the quarterly financial report, this research aims to provide empirical evidence about the timing of earnings management activities based riels (activities-based real earnings management) and profits related to alignment and the persistence of profits. Hypothesis are: (1) riels earnings management more done in the fourth quarter, (2) flattening profits through earnings management riel a positive impact on the persistence of earnings and (3) companies that allegedly made a profit through the manipulation of leveling riel activity has the persistence of profit higher in the fourth quarter than in any other quarter.
This study tested three earnings management proxy riel operating cash flow is abnormal, abnormal discretionary expenses, and abnormal production boarding. Riel profit management is calculated by summing the three standardized proxy. The number of companies that serve as a sample according to the criteria is a company with 63 research period from 2004 to 2008. Of this amount, the company entered into a profit-based criteria grader Eckel model is as much as 26 companies. The collection of data with purposive sampling method. Testing the first and third hypothesis was tested with different test or indendent sample t-test while the second hypothesis was tested with regression.
The first hypothesis test results showed that the average abnormal operating cash flow, abnormal discretionary expenses, and lodging in the abnormal production of the fourth quarter is statistically greater than in any other quarter. Standardize the amount of the three proxy in the fourth quarter is also statistically greater than in any other quarter. This study failed to support the second hypothesis which states that the flattening of profit through the manipulation of positive affect riel activity against the persistence of profits. In contrast, this study proves that the act of leveling a profit through the manipulation of riels activities negatively affect the persistence of profits. The third hypothesis test results show that the average difference between the persistence of profits in the fourth quarter with the other quarter was not statistically significant. So that it can be said that there is no difference in the persistence of profits in the fourth quarter with another quarter.
Keywords: Activities-Based Real Earnings Management, Quarterly Financial Report.
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Fandel, Günter, und Jan Trockel. „Job Allocation and Profits in Service Production“. European Journal of Operational Research 287, Nr. 3 (Dezember 2020): 1052–61. http://dx.doi.org/10.1016/j.ejor.2020.03.055.
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Vasiliou, Dimitrios. „Linking profits to Greek bank production management“. International Journal of Production Economics 43, Nr. 1 (Mai 1996): 67–73. http://dx.doi.org/10.1016/0925-5273(95)00202-2.
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Sawitri, Nina, und Yuslizar Yuslizar. „ANALISIS NILAI TAMBAH GULA KELAPA DI DESA SIALANG JAYA KECAMATAN BATANG TUAKA KABUPATEN INDRAGIRI HILIR“. Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir 7, Nr. 3 (14.12.2021): 183–92. http://dx.doi.org/10.47521/selodangmayang.v7i3.230.
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Coconut sugar processing is one of the agro-industry businesses that is developing in Sialang Jaya Village, Batang Tuaka District, Indragiri Hilir Regency. This business aims to obtain added value from coconut plants. The purpose of this study was to determine the amount of revenue and profits from the coconut sugar processing business and the added value of the coconut sugar processing business in Sialang Jaya Village, Batang Tuaka District, Indragiri Hilir Regency. Analysis of the data used is the analysis of costs, revenues, profits and added value. The results of this study indicate that: (1) The average total cost of the coconut sugar processing business is Rp. 67,351.97 per production, the average revenue is Rp. 202,800.00 per production, the average profit is Rp. 135,448.03 per production. (2) The added value obtained in the coconut sugar processing business is Rp. 4,672.76. The added value ratio obtained is 83.87%. The profit from processing coconut sugar is Rp. 3,024.41 per kg with a profit rate of 64.72%.
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Triyono, Toha Al Uth’aini, Amalia Nur Mila, Mohd Fauzi bin Kamrudin und Mamnuah. „Optimization of Production Factors in Organic Rice Farming in Sleman Regency, Yogyakarta“. E3S Web of Conferences 444 (2023): 02050. http://dx.doi.org/10.1051/e3sconf/202344402050.
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Rice is a promising commodity to be cultivated organically but still requires attention in the optimal use of production factors to achieve maximum results. The control of production factors is still limited in number by farmers while high production and profits are expected. The purpose of this study was to determine the factors of production, costs, and profits and to analyse the allocation of optimal use of production factors to achieve maximum profit in organic rice farming in Sleman Regency. Farming data were obtained from 70 organic rice farmers and analysed using linear programming methods. The results show that the use of production factors during the two growing seasons showed that the average land use was 1,555 m2, the use of seeds was not in accordance with the recommendations, more workers used outside the family, dominant farmers used solid organic fertilizers and liquid organic fertilizers as support. The average total cost incurred by farmers is IDR. 2,540,263 and IDR. 2,622,826 with an average profit of IDR. 2,414,237 and IDR. 2,181,8888. Optimization analysis shows that the use of land production factor costs is optimal, while the labour cost, seeds, solid organic fertilizers, and liquid organic fertilizers is still not optimal.
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Aprila, Juwita, Jumri Jumri, Rosmiati Pakata, Wahyu Mardiana und Marpiah Marpiah. „Analisis Penerapan Target Costing sebagai Alat Bantu Perencanaan Biaya pada UMKM Kebab Batubara“. Jurnal Ilmiah Universitas Batanghari Jambi 23, Nr. 3 (30.10.2023): 3441. http://dx.doi.org/10.33087/jiubj.v23i3.4377.
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Target Costing is a system where the determination of the cost of goods products is in accordance with the desired (target) as the basis for determining the selling price of products that will obtain the desired profit. The main benefit of Target Costing is the determination of the cost of goods as a basis for pricing so that the desired profit target will be achieved. The purpose of this study is to analyze the implementation of Target Costing to reduce production costs so that MSME operating profits can be increased. This research was carried out at MSMEs Kebab Batubara Sangatta East Kutai. The type of research used is qualitative descriptive. The method of data collection is by interviews and documentation. The results showed that by implementing Target Costing can reduce production costs incurred and profits obtained increased. Where before implementing Target Costing, production costs incurred amounted to IDR 6,771,500, but after applying the concept of Target Costing, production costs can be reduced to IDR 7,883,583.33, as for greater expenses due to previous business actors/MSMEs there was no calculation of overhead costs in the production cost settlement. As for applying the Target Costing method because it has been proven to be able to help minimize production costs so that profit generation can be increased.
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Sari, Dewi Intan, und Mitha Otik Wiraswati. „Pengaruh Biaya Produksi Dan Laba Yang Diinginkan Terhadap Harga Jual Pada UMKM Dua Putri Beton“. Jurnal Ilmiah Ecobuss 8, Nr. 2 (30.09.2020): 81–91. http://dx.doi.org/10.51747/ecobuss.v8i2.607.
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Business actors must determine the selling price of a product appropriately in order to provide benefits for their business. The purpose of this research is to find out the desired production costs and profits whether they have an influence on the selling price at UMKM Dua Putri Beton Wringinom Gresik with a descriptive analysis method with a quantitative approach based on primary data. Observation, documentation, and interviews are data collection techniques from this research. The results showed that there was a significant influence on production costs and desired profit on the selling price of concrete buis products at UMKM Dua Putri Beton Wringinom Gresik, as evidenced by the results of the SPSS 21 for windows test, it is known that production costs have a positive effect on selling prices because production costs determine the high or low level of the selling price specified in a product. The desired profit has a positive effect on the selling price because if you want a large profit, the selling price for each set product must be high. The coefficient of determination (r2) is 98.6%. The calculation of production costs and the desired profit has a simultaneous effect on the selling price of concrete buis products at UMKM Dua Putri Beton Wringinom Gresik.
Keywords: Production Costs, Desired Profits, Selling Prices
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Dali, Daryana, Yopi Andry Lesnussa und Venn Yan Ishak Ilwaru. „Optimalisasi Keuntungan Menggunakan Metode Branch And Bound Pada Produksi Spring Bed“. Jurnal Matematika 12, Nr. 2 (09.05.2023): 78. http://dx.doi.org/10.24843/jmat.2022.v12.i02.p151.
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PT Satelit Maluku is a company that produces spring beds with three types, namely 2in1, ordinary spring beds and single beds. Every company established aims to get big profits as well as PT Satelit Maluku. To obtain large profits, companies need to make strategies so that each available material can be allocated optimally and appropriately. The purpose of this research is PT Satelit Maluku can optimize the profit of spring bed production by using the Branch and Bound and QM for Windows V5 methods. From the results of calculations using the Branch and Bound method and QM for windows V5, the optimal profit is Rp. 19,775,000 with a lot of production of spring bed type 2in1 is 0 (not producing), ordinary spring bed is 26 pieces and single bed is 3 pieces.
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Heryadi, Rendi. „PENGARUH BIAYA BAHAN BAKU DAN HARGA JUAL TERHADAP LABA PADA HOME INDUSTRI SARI BUMI“. JAZ:Jurnal Akuntansi Unihaz 5, Nr. 1 (30.06.2022): 70. http://dx.doi.org/10.32663/jaz.v5i1.2805.
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This study aims to determine whether or not there is an effect of raw material costs, selling prices on profits that arise due to the increase in soybean raw materials in the market, this research is a quantitative study. Raw materials are costs that must be incurred by a company in order to obtain raw materials for later use in the production process. The selling price is the price determined and charged to consumers which is obtained or calculated from the entire cost of the production process plus non-production costs plus the profit expected by the company. The profit that the company hopes for is a benchmark for the company to see how well the company is performing for the sake of the company's survival. The company in this study is a manufacturing company where the company is a company that produces raw materials until the materials are ready for sale. This company produces tofu which is made from soybeans. The population taken in this study is the purchase of raw materials which are included in production costs and profit and loss statements at the company as many as 72 samples. The sample in this study is the cost of raw materials, selling price and income statement financial data taken for 6 years. The data analysis technique used in this study uses inferential statistics or also often referred to as inductive statistics. The research data is secondary data in the form of financial statements owned by the company in 2015-2021. The results of this study conclude that the cost of raw materials and selling prices partially have a significant effect on profits. The cost of raw materials has a significant effect on profit. The selling price partially affects the profit.
Keywords: raw material cost, selling price and Profits
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Lu, Chi-Jie, Tian-Shyug Lee, Ming Gu und Chih-Te Yang. „A Multistage Sustainable Production–Inventory Model with Carbon Emission Reduction and Price-Dependent Demand under Stackelberg Game“. Applied Sciences 10, Nr. 14 (16.07.2020): 4878. http://dx.doi.org/10.3390/app10144878.
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This paper investigated a multistage sustainable production–inventory model for deteriorating items (i.e., raw materials and finished goods) with price-dependent demand and collaborative carbon reduction technology investment under carbon tax regulation. The model was developed by first defining the total profit of the supply chain members under carbon tax regulation and, second, considering a manufacturer (leader)–retailer (follower) Stackelberg game. The optimal equilibrium solutions that maximize the manufacturer’s and retailer’s total profits were determined through the method analysis. An algorithm complemented the model to determine the optimal equilibrium solutions, which were then treated with sensitivity analyses for the major parameters. Based on the numerical analysis, (a) carbon tax policies help reduce carbon emissions for both the manufacturer and retailer; (b) most carbon emissions from supply chain operations negatively impact the total profits of both members; (c) the retailer may increase the optimal equilibrium selling price to respond to an increase in carbon emissions from supply chain operations or carbon tax; and (d) autonomous consumption positively affects both members’ optimal equilibrium policies and total profits, whereas induced consumption does the opposite. These findings are very managerial and instructive for companies seeking profits and fulfilling environmental responsibility and governments.
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Wahyu Solanda Putri, Nersiwad und Rini Armin. „Analysis of the Calculation of the Cost of Production Using the Job Order Costing Method for Making Profit Management Decisions at Umkm Putra Berdikari Mojokerto City“. International Journal of Management and Business Economics 1, Nr. 3 (25.06.2023): 162–66. http://dx.doi.org/10.58540/ijmebe.v1i3.401.
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The cost of production is one of the important elements in determining the selling price of a product and the profits earned by a company. The calculation of the correct cost of production is very important for company management to assist decision making in setting selling prices and profits. This research is a quantitative descriptive study that aims to determine the calculation of the cost of production of ordered goods using the method applied by UMKM Putra Berdikari, knowing the calculation of the cost of production using the job order costing method at UMKM Putra Berdikari for making profit management decisions, knowing the difference between the calculation of the cost of production production carried out by UMKM Putra Berdikari using the job order costing method. Data collection methods used are interviews, observation, literature study and documentation. The results of this study indicate that there is a difference between the calculation of the cost of production carried out by UMKM Putra Berdikari and the calculation of the cost of production based on the job order costing method. The results of calculating the cost of production carried out by MSMEs are lower than the results of calculating the cost of production based on the job order costing method. This is because the calculation of the cost of production of Putra Berdikari UMKM is still relatively simple, UMKM still has not classified production costs correctly so that the profits obtained are not optimal.
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Nivens, Heather D., Terry L. Kastens und Kevin C. Dhuyvetter. „Payoffs to Farm Management: How Important is Crop Marketing?“ Journal of Agricultural and Applied Economics 34, Nr. 1 (April 2002): 193–204. http://dx.doi.org/10.1017/s1074070800002236.
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AbstractIn production agriculture, good management is demonstrated by profits that are persistently greater than those of similar neighboring farms. This research examined the effects of management practices on risk-adjusted profit per acre for Kansas farms over 1990-1999. The management practices were price, cost, yield, planting intensity, and technology adoption (less-tillage). Cost management, planting intensity, and technology adoption had the greatest effect on profit per acre, and cash price management was found to have the smallest impact. If producers wish to have continuously high profits, their efforts are best spent in management practices over which they have the most control.
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Januarsah, Irpan, Jubi Jubi, Ady Inrawan und Debi Eka Putri. „PENGARUH BIAYA PRODUKSI DAN BIAYA PEMASARAN TERHADAP LABA PERUSAHAAN PADA PT PP LONDON SUMATERA INDONESIA,TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA“. FINANCIAL: JURNAL AKUNTANSI 5, Nr. 1 (12.09.2019): 32–39. http://dx.doi.org/10.37403/financial.v5i1.90.
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The purpose of this research is to know the description of production costs, marketing costs and profit of the company as well as the influence of the image of the production costs, marketing costs against earnings the company PT PP London Sumatra Indonesia Tbk, which is listed on the stock The Effect Of Indonesia. The research was conducted using a descriptive analysis of the qualitative and Quantitative Descriptive Analysis. This research was conducted based on secondary data from the consolidated statements of comprehensive income statement PT PP London Sumatra Indonesia Tbk obtained from Indonesia stock exchange.Research results can be concluded that, the image production costs and marketing costs tend to rise while the company's earnings are likely to decline. Linear regression results the production costs and marketing costs are insignificant negative effect against the profits of the company at PT PP London Sumatra Indonesia Tbk. correlation coefficient test results and the determination of the production costs and marketing costs with profit the company has a very strong relationship and production costs and marketing costs affect the profit of 67.1% the rest is explained by other factors not included in the regression model. Test results showed that the hypothesis H0 is accepted which means production costs and marketing costs take effect is not significantly to profit either simultaneously or partial.Advice that can be given is the company should use the full costing method to determine the value of the production cost, charge transport and rent to the buyer to lower marketing costs and profit responsibility for controlling production costs and marketing costs. Keyword: Production Costs, Marketing Costs and Profits of the Company
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Mubiru,, Kizito Paul. „Optimization of Economic Production Quantity and Profits under Markovian Demand“. International Journal of Engineering Research 4, Nr. 1 (01.01.2015): 18–21. http://dx.doi.org/10.17950/ijer/v4s1/105.
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Karsan, Ayşe, und Mevlüt Gül. „Patates Üretim Maliyetleri ve Karlılığındaki Değişim: Niğde İli Örneği“. Turkish Journal of Agriculture - Food Science and Technology 5, Nr. 5 (07.06.2017): 530. http://dx.doi.org/10.24925/turjaf.v5i5.530-535.1029.
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Niğde is one of the provinces in Turkey where potato production is carried out intensively. In this study it was aimed to examine the change in the potato production costs and profitability in Niğde province in 2000-2014 period. In Niğde the absolute profit obtained from the potato production was calculated as 355.6TL/da for 2014. Among the examined years, the year in which the highest absolute profit was 2005 with 450.8 TL/da and the lowest absolute profit was in 2012 with -329.7 TL/da. Gross production value can meet the production costs in all of the examined years except for 2012. However, with the increase in production costs, absolute and relative profits tended decrease.
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Ismail, Monalisa, Novianita Achmad und Sri Lestari Mahmud. „Analisis Sensitivitas dalam Optimasi Keuntungan Produksi Kue Ulang Tahun dengan Metode Branch and Bound“. Euler : Jurnal Ilmiah Matematika, Sains dan Teknologi 10, Nr. 2 (15.12.2022): 282–91. http://dx.doi.org/10.34312/euler.v10i2.15307.
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The increasingly rapid development of the business world requires companies engaged in industry, trade, and services to continue to optimize their business activities to win the market competition. Mikaila Bakery is one of the businesses producing birthday cakes in Gorontalo Province. In the birthday cake business at Mikaila Bakery, so far, the amount of production is only determined by estimates, so profits do not reach optimal profits. This study aimed to determine the optimal profit obtained in the production of birthday cakes at Mikaila bakery using the branch and bound method and to determine the results of sensitivity analysis to changes in the objective function coefficients and constraint functions in the branch and bound method. The analysis results show that using the branch and bound method, Mikaila Bakery's cake shop gets an optimal profit of Rp. 38,433,000 per month or an increase of Rp. 3.4% of the previous profit. The results of the sensitivity analysis show that profits will remain in optimal conditions if the birthday cake business at Mikaila Bakery follows the changes that occur in the coefficient of the objective function and the constraint function based on the upper bound and lower bound according to the output. Which has been generated using POM-QM software.
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Aldino, Ahmad Ari, und Marchamah Ulfa. „OPTIMIZATION OF LAMPUNG BATIK PRODUCTION USING THE SIMPLEX METHOD“. BAREKENG: Jurnal Ilmu Matematika dan Terapan 15, Nr. 2 (01.06.2021): 297–304. http://dx.doi.org/10.30598/barekengvol15iss2pp297-304.
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The Production and Profit optimization application in this Batik company was built to solve their problems. This application has the ability to process raw material data, working time data, production requirements data and load data for optimization calculations. The basis for calculations carried out includes optimization calculations using the Simplex Method and the tools used are Excel Solver and Python Programming. The output of this application is that how many Batik are produced based on available resources, the total cost of expenses incurred during the production process as well as gross profit and net of sales. This application can increase company profits and the percentage level of profit depending on the price comparison of sales between one product to another
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Rachmawati, Indah Ayu, Alean Kistiani Hegy Suryana und Yunita Niqrisah Dwi Pratiwi. „PENGARUH PRODUCTION COST, SALES VOLUME, DAN WORKING CAPITAL TERHADAP NET PROFITS PERUSAHAAN ( STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERCATAT DI BURSA EFEK INDONESIA ( BEI) PERIODE 2014 - 2018)“. EKOBIS : Jurnal Ilmu Manajemen dan Akuntansi 8, Nr. 2 (10.12.2020): 61–72. http://dx.doi.org/10.36596/ekobis.v8i2.472.
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ABSTRAK
Dalam penelitian ini memiliki tujuan untuk mengetahui dampak dari Production Cost ( Biaya Produksi) , dampak Sales Volume ( Volume Penjualan) dan dampak Working Capital (Modal Kerja) terhadap Net Pr0fits (Laba bersih) pada perusahaan Food and Beverage yang tercatat di (BEI) Bursa Efek Indonesia dari 2014 sampai 2018 . Variabel bebas dalam penelitian ini adalah Produstion Cost, Sales Volume, Working Capital, and Net Profits.
Hasil penelitian ini antara lain yaitu secara parsial Production Cost (X1) terhadap Net Profits
(Y) menunjukkan thitung sebesar 0.502 dan p-value (Sig) 0.618 lebih besar dari alpha 5%. Artinya terdapat dampak positif dan juga tidak signifikan antara Production Cost (X1) dan Net Profits (Y). Pengaruh Sales Volume (X2) terhadap Net Profits (Y) menunjukkan nilai thitung 6.352 dan p value (sig) sebesar 0.000 yang lebih kecil dari alpha 5%. Artinya ada dampak positif dan juga signifikan antara Sales Volume (X2) terhadap Net Profits(Y). Pengaruh Working Capital (X3) terhadap Net Profits(Y). menunjukkan nilai thitung 8.920 dan p value (sig) sebesar 0.000 yang lebih kecil dari alpha 5%. Artinya ada dampak positif dan juga signifikan antara Working Capital (X3) terhadap Net Profits (Y). Secara bersama – sama atau secara simultan bahwa Pengaruh Production Costs (X1), Sales Volume (X2), Working (X3) terhadap Net Profits (Y) menunjukkan Fhitung 144.507 dan p value (sig) sebesar 0.000 yang lebih kecil dari alpha 5%. Artinya ada pengaruh positif dan juga signifikan antara Production Cost (X1), Sales Volume (X2), Working Capital (X3) terhadap Net Profits (Y) secara bersama – sama.
ABSTRACT
This analysis has the aim of being able to determine the impact or break-even of production costs, sales volume, and working capital on Food and Beverage companies that have net profits and these companies are listed on the Indonesia Stock ExchangeThe independent variables in this study are Production Cost, Sales Volume, Working Capital, and Net Profits.
The results of this study, among others, were partially Production Cost (X1) to Net Profits (Y), which showed that the tcount was 0.502 and the p-value (Sig) 0.618 was greater than 5% alpha. This means that there is a positive and insignificant impact between Production Cost (X1) and Net Profits (Y). The effect of Sales Volume (X2) on Net Profits (Y) shows a tcount of 6,352 and a p value (sig) of
0.000 which is smaller than 5% alpha. This means that there is a positive and significant impact between Sales Volume (X2) on Net Profits (Y). Effect of Working Capital (X3) on Net Profits (Y). shows the value of t count 8.920 and p value (sig) of 0.000 which is smaller than alpha 5%. This means that there
is a positive and significant impact between Working Capital (X3) and Net Profits (Y). Together or simultaneously, the effect of Production Costs (X1), Sales Volume (X2), Working (X3) on Net Profits
(Y) shows Fcount of 144.507 and p value (sig) of 0.000 which is smaller than alpha 5%. This means that there is a positive and significant influence between Production Cost (X1), Sales Volume (X2), Working Capital (X3) on Net Profits (Y) together.
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Dewi, Saraswati, Alean Kistiani und Yunita Niqrisah. „PENGARUH NET PROFIT MARGIN, RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP PERUBAHAN LABA PERUSAHAAN (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2013 – 2018)“. EKOBIS : Jurnal Ilmu Manajemen dan Akuntansi 8, Nr. 1 (18.06.2020): 1–6. http://dx.doi.org/10.36596/ekobis.v8i1.246.
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Every company has a desire to make a profit in every production. In addition, the wider community measures the success of the company based on the company's ability to earn profits seen from the company's performance, but not only that the success of a company is also seen from the achievement of the company's vision and mission goals. One alternative to find out the financial information generated is useful by predicting changes in earnings. Including financial conditions in the future is analyzing financial ratios.
This study aims to determine the effect of Net Profit Margin, Return On Assets and Return On Equity on changes in company profits in food and beverage Sub Sector Companies Listed on the Indonesia Stock Exchange Period 2013 - 2018.
The type of data used is secondary data, namely regarding financial statements. The sampling technique used was purposive sampling of 13 companies. All data were analyzed by multiple linear regression analysis, classic assumption test, t test and coefficient of determination. The results of the research show partially the variables that influence the change in company profits are only Net Profit Margin. And simultaneously the independent variable has no effect on the dependent variable.
Keywords: Net Profit Margin, Return On Asset, Return On Equity, changes in company profits.
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Amni, Chairul. „PENETAPAN HARGA JUAL ES BALOK PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE TARGET PROFIT PRICING“. Jurnal Akuntansi dan Keuangan 7, Nr. 2 (01.10.2019): 75. http://dx.doi.org/10.29103/jak.v7i2.1842.
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Company pricing must be very careful so that the price offered is not too expensive or cheap but still produces more profits for the company, but this becomes a weakness for the company if competitors are able to provide lower prices. PT. Es Muda Perkasa has a selling price that is considered sufficient to compete in the industrial world but the prices offered by PT. Es Muda Perkasa allegedly still low. It is certainly difficult for companies to be able to compete because the price determination applied is only based on estimates, so the prices set are not in accordance with production costs. Therefore the company needs to review the way of pricing strategies so that the benefits can be maximized. This study aims to determine the price of selling ice blocks by using profit pricing targets to get profits according to their production costs. The research method used in this study is to use a profit pricing target method that uses break-even analysis, where the company will not get profits and shortages of capital that has been spent. Data collection using the approach of observation, interviews, and literature study. The results of the study show that the price set by the company is still low at Rp. 16000; / stem compared to the price made by the Target Profit Pricing method which is the product cost of Rp. 18.496412 / stem assuming a profit of Rp.20,551 / stem for a profit of 10%, then Rp.21,760 / stem for a profit of 15% and Rp.23,120 / stem for a profit of 20%
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Rachmanindita, Zurinda Adkha, Sugiharti Mulya Handayani und Wiwit Rahayu. „Faktor-Faktor yang Memengaruhi Keuntungan Usaha Tani Tembakau di Kecamatan Manisrenggo Kabupaten Klaten“. Agricultural Socio-Economic Empowerment and Agribusiness Journal 1, Nr. 1 (13.08.2022): 23. http://dx.doi.org/10.20961/agrisema.v1i1.61618.
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<p><em>The agricultural sector, especially plantations, has entered the business world that considers profit in its activities. One of them is tobacco farming in Manisrenggo Sub-district, Klaten Regency. This study aims to determine the costs, revenues, income, and profits of tobacco farming, and what factors affect the profits of tobacco farming in Manisrenggo Sub-district, Klaten Regency. The method used in this research is descriptive analytical purposive location determination, and sampling using random sampling method. The data were analyzed by farming and multiple linear regression. The results showed that the average revenue from tobacco farming was IDR22,377,755.40 per planting period per ha, the total cost was IDR12,486,217.36 per planting period per ha, the income was IDR12,023,202.48 per planting period per ha, and the profit was IDR9,974,588.43 per planting period per ha. Factors that have a significant effect on the profits of tobacco farming are land area and production costs with positive coefficient values. The level of education has a negative and significant effect on the profits of tobacco farming.</em></p>
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Sukviboon, Supanat, und Pisal Yenradee. „Target-Oriented Compromised Sales and Profit Approach for Production and Distribution Planning in a Supply Chain“. International Journal of Knowledge and Systems Science 14, Nr. 1 (26.04.2023): 1–23. http://dx.doi.org/10.4018/ijkss.322302.
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This paper aims to determine optimal aggregate production and distribution plans in a supply chain system that simultaneously achieve two business targets of total profit and total sales, with uncertain parameters, e.g., production rate during regular time and overtime, inventory holding costs for a manufacturer and distribution centers, and transportation cost. A fuzzy multi-objective linear programming (FMOLP) model is developed to represent the planning problem. The proposed method that minimizes maximum deviation from satisfaction targets of fuzzy profits and sales is more effective, compared with the method that maximizes minimum satisfaction of fuzzy profits and sale, to determine various compromised solutions, which are Pareto-optimal, and to allow a planner to select the most desirable solution based on his/her opinion. This paper has made a significant contribution since it is the first one that proposes the FMOLP approach to determine compromised solutions with two target-based objectives of simultaneously achieving total fuzzy profit targets and total sales target.
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Bidard, Christian. „THE MAXIMUM RATE OF PROFITS IN JOINT PRODUCTION“. Metroeconomica 38, Nr. 1 (Februar 1986): 53–66. http://dx.doi.org/10.1111/j.1467-999x.1986.tb00422.x.
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Teasdale, John R., und Daniel Colacicco. „Weed Control Systems for Fresh Market Tomato Production on Small Farms“. Journal of the American Society for Horticultural Science 110, Nr. 4 (Juli 1985): 533–37. http://dx.doi.org/10.21273/jashs.110.4.533.
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Abstract The efficacy and economics of several weed control systems for fresh market tomato (Lycopersicon esculentum Mill. ‘Pik Red’) production were compared in a 3-year field experiment. Nearly perfect weed control for 7 weeks after transplanting was required to achieve maximum yields. The increased profits associated with maximum yields more than compensated for the additional costs required to achieve optimal weed control. Under Maryland conditions, black polyethylene mulch in combination with a pretransplant incorporated application of napropamide plus pebulate and a posttransplant directed application of paraquat plus metribuzin provided the most consistent weed control and highest profit. Other profitable treatments included black polyethylene mulch in combination with other posttransplant herbicides, or with cultivation and handweeding. Treatments without black polyethylene, including a pretransplant incorporated application of napropamide plus pebulate followed by a postransplant application of metribuzin and/or cultivation, provided good weed control but did not result in yields or profits as high as those treatments with black polyethylene in 2 out of 3 years.
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Артем Геворкян und Ольга Євдокимова. „PROFIT IMPROVEMENT OF MANAGEMENT AT THE ENTERPRISE“. Bulletin of the National Technical University "Kharkiv Polytechnic Institute" (economic sciences), Nr. 1 (28.12.2021): 75–78. http://dx.doi.org/10.20998/2519-4461.2020.1.75.
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The paper deals with the management of the enterprise profit. It is shown that profit is an important monetary evaluation of production and financial activities of the enterprise, showing the efficiency of the enterprise. It is one of the key performance indicators and enterprise development, improvement of the material base of the company and its products. The role of profits in the company's development in today's market conditions. The analysis of approaches to the management of a profit. Analyzed profit management company. Defined workflow for the management of the distribution and use of the company's profit. Revealed the necessary conditions of good governance and improve the profit management process of the company. Proposed measures to improve the structure of the target the use of business profits, which will improve the financial position of the company and increase its efficiency.