Journal articles: 'Factory cost'

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Kopacek, P. ""Low-Cost" Factory Automation." IFAC Proceedings Volumes 25, no. 25 (September 1992): 27–33. http://dx.doi.org/10.1016/s1474-6670(17)49574-7.

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Waty Sudibyo, Intia Puspita, and Farida Ratna Dewi. "Efektivitas Biaya Kualitas dalam Rangka Menekan Produk Rusak pada PT. Perkebunan Nusantara XI PG. Redjosarie." Jurnal Manajemen dan Organisasi 10, no. 2 (January 20, 2020): 102–11. http://dx.doi.org/10.29244/jmo.v10i2.30129.

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Company implements quality cost to prevent and surpress the existence of damaged products. This research is conducted at PT. Perkebunan Nusantara XI Redjosarie Sugar Factory that produces white crystal sugar. Quality costs applied by Redjosarie Sugar Factory consists of prevention cost and appraisal cost. The aim of this study is to identify the condition of damaged products and causatife factors of damaged products, analyze the things that affect the effectiveness of quality cost in order to surpress the damaged products. The result shows the highest percentage of damaged products compared to the total production showing a figure 0,0115 percent and the factors causing the damaged products at Redjosarie Sugar Factory are man factor, machine factor, material factor, method factor and modal factor. While the implementation of cost quality in surpessing damaged products is not effective because the percentage index of quality cost compared to total sales shows a figure above 2,5 percent.

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Yoo, In Keun, Jong Uk Won, Jae Seok Song, and Jae Hoon Roh. "Cost-Benefit Analysis of a Factory Dispensary." Korean Journal of Occupational and Environmental Medicine 13, no. 2 (2001): 190. http://dx.doi.org/10.35371/kjoem.2001.13.2.190.

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Kamba, Adamu Isah, Suleiman Mansur Kardi, and Yunusa Kabir Gorin Dikko. "Optimization of total transportation cost." Global Journal of Pure and Applied Sciences 26, no. 1 (June 1, 2020): 57–63. http://dx.doi.org/10.4314/gjpas.v26i1.7.

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In this research work, the study used transportation problem techniques to determine minimum cost of transportation of Gimbiya Furniture Factory using online software, Modified Distribution Method (MODI). The observation made was that if Gimbiya furniture factory, Birnin Kebbi could apply this model to their transportation schedule, it will help to minimize transportation cost at the factory to ₦1,125,000.00 as obtained from North west corner method, since it was the least among the two methods, North west corner method and Least corner method. This transportation model willbe useful for making strategic decision by the logistic managers of Gimbiya furniture factory, in making optimum allocation of the production from the company in Kebbi to various customers (key distributions) at a minimum transportation cost. Keywords: North West corner, Least corner, Transportation problem, minimum transportation.

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Rózsa, L. "Intelligent Low Cost Control in a Sugar Factory." IFAC Proceedings Volumes 19, no. 13 (November 1986): 243–47. http://dx.doi.org/10.1016/s1474-6670(17)59548-8.

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Palmer, R. B., C. Johnson, and E. Keil. "A cost-effective design for a neutrino factory." Nuclear Instruments and Methods in Physics Research Section A: Accelerators, Spectrometers, Detectors and Associated Equipment 451, no. 1 (August 2000): 265–78. http://dx.doi.org/10.1016/s0168-9002(00)00393-4.

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Cipher, T. J. "A Low-Cost LAN Implementation for the Factory." IEEE Aerospace and Electronic Systems Magazine 2, no. 7 (July 1987): 18–21. http://dx.doi.org/10.1109/maes.1987.5005440.

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Lestari, Alviani, Siti Ita Rosita, and Tri Marlina. "Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual." Jurnal Ilmiah Manajemen Kesatuan 7, no. 1 (May 16, 2019): 173–78. http://dx.doi.org/10.37641/jimkes.v7i1.210.

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Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold. This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.

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Hussein, Hussein. "Evidence from Zakho Dairy Factory in Duhok Governorate." Humanities Journal of University of Zakho 8, no. 4 (December 30, 2020): 593–609. http://dx.doi.org/10.26436/hjuoz.2020.8.4.649.

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The sdudy aim to investigate the possibility to reduce the cost and adopting more effective modern methods based on cost-flow concept and the role played by the process of mapping cost flow in order to identify the defects in production processes and submitting most necessary proposals for making continuous changes which guarantee achieving a real reduction in productions cost and possibility of stability and competing other products in the market. The main aim of this research is to apply a cost-flow map through finding a way of accounting analysis for reducing costs without affecting the quality of the products. The researchers found a number of conclusions including: the basic idea of cost flow is to get rid of wastage in production process; achieving customer satisfaction; and achieving a clear effect in reducing products cost via applying cost-flow map in Zakho Dairy Factory as a research sample. In the light of research conclusions, the researchers presented a number of recommendations including: increasing the workers’ capacity in the factory through training courses; developing workers’ capabilities through discovering faults and defects in production systems; and reducing wastage through excluding activities that do not add value to the product and that would reduce the time and effort spent in production processes.

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., Iriyadi. "The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor." Jurnal Akuntansi Bisnis dan Ekonomi 5, no. 2 (December 13, 2019): 1423–32. http://dx.doi.org/10.33197/jabe.vol5.iss2.2019.312.

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The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

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Zeng, Xiu, and Qian Li Ma. "Ant Colony Optimization for Factory Layout." Advanced Materials Research 591-593 (November 2012): 758–61. http://dx.doi.org/10.4028/www.scientific.net/amr.591-593.758.

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Factory layout is NP problem[1]. There are many methods to solve it ,such as engineering diagram, flow chart method, various heuristic algorithms, SA( simulated annealing) and GA(genetic algorithm) [2].ACO (ant colony optimization) is used to solve it in this paper. The logistics costs exist between two workshops that are treated as pheromone that guides ants to search the best solution. Smaller logistics cost is, stronger the two workshops of relation is. In the process of optimization theworkshop with low logistics cost is more likely to be chosen, which minimizes the system logistics cost. Compared with GA, ACO has the advantage in speed. The mean value of the solution, the best solution, the worst solution is better too. More the number of workshop is, more obvious the superiority is.

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Thomas, Geb, Sinan Sousan, Marcus Tatum, Xiaoxing Liu, Christopher Zuidema, Mitchell Fitzpatrick, Kirsten Koehler, and Thomas Peters. "Low-Cost, Distributed Environmental Monitors for Factory Worker Health." Sensors 18, no. 5 (May 3, 2018): 1411. http://dx.doi.org/10.3390/s18051411.

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Nielsen, Christian P., Ali A. Malik, David G. Hansen, and Arne Bilberg. "Low-Cost 3D Scanning in a Smart Learning Factory." Procedia Manufacturing 38 (2019): 824–31. http://dx.doi.org/10.1016/j.promfg.2020.01.163.

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Lavee, Doron. "A cost-benefit analysis of relocating a polluting factory." Journal of Environmental Planning and Management 55, no. 7 (September 2012): 901–19. http://dx.doi.org/10.1080/09640568.2011.632677.

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Bachtiar, Afifi. "PERENCANAAN KAPASITAS PRODUKSI DENGAN PENDEKATAN BIAYA MARJINAL PADA PABRIK TAHU â€œSBRâ€ BENGKULU." Creative Research Management Journal 1, no. 1 (July 2, 2018): 21. http://dx.doi.org/10.32663/crmj.v1i1.621.

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Production capacity planning with a marginal cost approach and marginal sales proceeds to get the maximum profit at Bengkulu's "SBR" factory. This study aims to find out what the marginal production capacity planning will be produced with the marginal cost approach at Bengkulu's "SBR" plant. This research method is to establish a direct relationship with the tuhu factory "SBR" Bengkulu. The method of analysis is qualitative and quantitative analysis. The variables analyzed in this study are capacity planning and marginal cost. The calculation results are known that the factory knows "SBR" produces marginal production of 120 packs, with the minimum marginal cost of Rp 156.25 occurring in the third quarter of 2012. When compared with production knew that in the fourth quarter of 2012, the factory knew that Bengkulu's "SBR" had a marginal production of 80 packs with a marginal cost of Rp. 2000, so it would be more profitable when marginal production was 120 packs. These results can be concluded that production capacity planning with a marginal cost approach will benefit the factory knowing "SBR" Bengkulu.

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Ferreira Braga, Ruan Mattheus, Fabiana Rocha Pinto, David Barbosa de Alencar, and Gisele De Freitas Lopes. "Low Cost Process Modeling for a Manaus Industrial Polo factory." International Journal for Innovation Education and Research 7, no. 11 (November 30, 2019): 620–27. http://dx.doi.org/10.31686/ijier.vol7.iss11.1916.

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Through the centuries man has found easier and better ways to produce the goods he needs and desires. Thus through new technologies through different forms of automation, manual processes of high physical risk and high financial cost are minimized. The aim of this paper is to show that industrial automation can be applied aiming at a low cost in its implementation, presenting a fast financial return time, besides improving the product quality, reducing the production defect rates and consequently the production increase. Article was based on the automation of a modem assembly cell, where it was necessary to use four (4) operators to assemble it, the modem had a defect index of 0.12% related to annual production. The result achieved showed that after the implementation of an automatic tightening machine, only one (1) operator is required to assist in assembly and one (1) defect rate per year dropped to 0.02% per year. Industrial automation has been showing companies the power to become more competitive in the world market. Thus, it becomes essential in the process of using technologies as a tool to support business management.

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Inden, H., Y. Akamatsu, T. Matsuda, and M. Yamamoto. "LOW COST PLANT FACTORY USING HYBRID ELECTRODE FLUORESCENT LAMP (HEFL)." Acta Horticulturae, no. 907 (September 2011): 157–60. http://dx.doi.org/10.17660/actahortic.2011.907.21.

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SASHIO, Kentaro, Susumu FUJII, and Toshiya KAIHARA. "Development of Distributed Virtual Factory (2nd Report, Cost Module Integration)." Transactions of the Japan Society of Mechanical Engineers Series C 73, no. 735 (2007): 3069–75. http://dx.doi.org/10.1299/kikaic.73.3069.

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Ellis, Fitri N. S., Troice E. Siahaya, and Mersiana Sahureka. "ANALISYS PRODUCTION COST of SAWMILL ON THE PT KATINGAN TIMBER CELEBES IN WAMLANA VILLAGE BURU REGENCY." JURNAL HUTAN PULAU-PULAU KECIL 4, no. 1 (April 1, 2020): 64–79. http://dx.doi.org/10.30598/jhppk.2020.4.1.64.

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The objective of this study was to find out components of production cost and analyzing the cost of production materials which used full costing method and variable costing method. This research was conducted at October 2019 on PT. Katingan Timber Celebes Wamlana Village, Fenaleisela Subdistrict, Buru Regency. The company is a buried sawmill industry at Buru Island when has a primary industrial license for timber. Research data were collected by observation, documentation and interview methods, and then analyzed by full costing and variable costing methods. The result showed that the components of production cost consist of raw materials cost, direct labor cost used fixed factory overhead cost and variable factory overhead cost. The cost of production used costing method have value of Rp.5.120.341.644,- more higher compered to variable costing is Rp.4.542.320.899,- the difference value of the cost of production due to full costing methods which imposes the fixed overhead cost and the variable overhead cost, that the cost of production is higher than with variable costing methods which imposes by factory overhead cost.

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Jones, S. R. H. "Technology, Transaction Costs, and the Transition to Factory Production in the British Silk Industry, 1700–1870." Journal of Economic History 47, no. 1 (March 1987): 71–96. http://dx.doi.org/10.1017/s0022050700047422.

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Scholars still disagree about why nineteenth-century Britain adopted the factory system. Traditional historians emphasize the scale requirements of new technology; radical economists stress the possibilities that factory production held for worker exploitation; other economists and economic historians argue that the factory system was preferred because of its superior transaction-cost properties. This paper tests these competing hypotheses by examining the technological and organizational developments in the British silk industry. It concludes that in this Industry technological factors were primarily responsible for the adoption of the factory system.

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Domínguez-Niño, Jesús María, Heye Reemt Bogena, Johan Alexander Huisman, Bernd Schilling, and Jaume Casadesús. "On the Accuracy of Factory-Calibrated Low-Cost Soil Water Content Sensors." Sensors 19, no. 14 (July 13, 2019): 3101. http://dx.doi.org/10.3390/s19143101.

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Soil water content (SWC) monitoring is often used to optimize agricultural irrigation. Commonly, capacitance sensors are used for this task. However, the factory calibrations have been often criticized for their limited accuracy. The aim of this paper is to test the degree of improvement of various sensor- and soil-specific calibration options compared to factory calibrations by taking the 10HS sensor as an example. To this end, a two-step sensor calibration was carried out. In the first step, the sensor response was related to dielectric permittivity using calibration in media with well-defined permittivity. The second step involved the establishment of a site-specific relationship between permittivity and soil water content using undisturbed soil samples and time domain reflectometry (TDR) measurements. Our results showed that a model, which considered the mean porosity and a fitted dielectric permittivity of the solid phase for each soil and depth, provided the best fit between bulk permittivity and SWC. Most importantly, it was found that the two-step calibration approach (RMSE: 1.03 vol.%) provided more accurate SWC estimates compared to the factory calibration (RMSE: 5.33 vol.%). Finally, we used these calibrations on data from drip-irrigated almond and apple orchards and compared the factory calibration with our two-step calibration approach.

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Jung, Woo-Kyun, Dong-Ryul Kim, Hyunsu Lee, Tae-Hun Lee, Insoon Yang, Byeng D. Youn, Daniel Zontar, Matthias Brockmann, Christian Brecher, and Sung-Hoon Ahn. "Appropriate Smart Factory for SMEs: Concept, Application and Perspective." International Journal of Precision Engineering and Manufacturing 22, no. 1 (December 8, 2020): 201–15. http://dx.doi.org/10.1007/s12541-020-00445-2.

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AbstractIn the manufacturing industry, the smart factory is considered the final stage of the Fourth Industrial Revolution. Manufacturing companies are pursuing breakthroughs by introducing various advanced technologies to ensure their competitiveness. However, it is difficult for small and medium-sized enterprises (SMEs) to adopt smart-factory technologies, owing to financial and technical burdens. This paper proposes a smart factory that can be applied technically and strategically to the introduction of a smart factory for SMEs. The concept of an ‘appropriate smart factory’ involves applying appropriate measures in terms of cost and scale with consideration of the situations faced by SMEs. The goal is to build a smart factory that has necessary functions (Essential) but can be easily operated (Simple) at a low cost (Affordable) and has compatibility (Interoperable). This paper presents technical application measures such as appropriate smart sensors, appropriate IoT (Internet of Things), and small data processing, along with the definition of an appropriate smart factory. In addition, a case study was examined where the quality inspection equipment for garment manufacturing SMEs was developed by applying the appropriate smart factory concept.

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Chen, Toly. "Some Linear Fuzzy Collaborative Forecasting Models for Semiconductor Unit Cost Forecasting." International Journal of Fuzzy System Applications 3, no. 1 (January 2013): 25–39. http://dx.doi.org/10.4018/ijfsa.2013010102.

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Forecasting the unit cost of every product type in a factory is an important task to the factory. However, it is not easy to deal with the uncertainty in the unit cost. Fuzzy collaborative forecasting is very effective in handling the uncertainty in the distributed environment. This paper presents some fuzzy collaborative forecasting models to predict the unit cost of a semiconductor product. According to the experimental results, the effectiveness of forecasting the unit cost was considerably improved through the objects’ collaboration.

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., Jeffry. "EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya)." Jurnal Ilmiah Binaniaga 7, no. 01 (April 27, 2019): 47. http://dx.doi.org/10.33062/jib.v7i01.276.

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PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and factory overhead costs are absorbed by the product orders can not be calculated specifically. With job order costing method , PT . Organ Jaya will easily find the cost of production for each order , because in the calculation of the cost of production is not affected by the initial inventory of final goods as well as ordered , then the cost of production is the basis for determining the cost of production . Calculation of cost of production is carried out by PT . Jaya organ still manually so that the resulting lack of accurate information , in this case PT . Jaya organs not use time sheet and job cost ticket as a medium in the calculation of production costs in order to determine the cost of production . Keyword : Job order costing-overhead cost

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Carmona, Salvador, Mahmoud Ezzamel, and Fernando Gutiérrez. "Control and cost accounting practices in the Spanish Royal Tobacco Factory." Accounting, Organizations and Society 22, no. 5 (July 1997): 411–46. http://dx.doi.org/10.1016/s0361-3682(96)00016-5.

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Capettini, Robert, and Howard R. Toole. "A Survey of Factory Automation Topics in Managerial and Cost Accounting." Journal of Cost Analysis 8, no. 1 (March 1991): 41–61. http://dx.doi.org/10.1080/08823871.1991.10462385.

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Faria, G., Susana Vieira, and P. J. Costa Branco. "Evolutionary process scheduling approach for energy cost minimization in a yeast production factory: design, simulation, and factory implementation." Energy Systems 10, no. 1 (June 4, 2018): 113–39. http://dx.doi.org/10.1007/s12667-018-0275-y.

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Salim, Umar Hi. "ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA." Research Journal of Accounting and Business Management 3, no. 1 (July 1, 2019): 25. http://dx.doi.org/10.31293/rjabm.v3i1.4221.

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The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.

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Bidabad, Bijan, Mahshid Sherafati, and Roohollah Mohammadi. "Operational and Efficient Production Functions: Measuring Efficiency in Abyek Cement Factory." International Journal of Business and Management Future 3, no. 1 (June 6, 2019): 38–50. http://dx.doi.org/10.46281/ijbmf.v3i1.302.

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In this paper, Leontief linear production functions with one product, and one activity are used to derive the production function of Abyek Cement Factory. The mathematical closed form of production function and also, profit, cost, and demand functions for production factors are obtained for the cited factory. We tried to calculate Operational Production Function of Abyek Cement Factory. It was realized that Leontief linear production function is applicable, and its mathematical form can properly express the economic structure of production in a cement factory. The efficient production function for this factory is also derived in this research. This function exhibits the costs incurred due to the inefficient production of the factory during different years. According to the findings, it was concluded that if the Abyek Cement Factory produces efficiently through employing optimal amounts of factors of production, it can reduce costs by 21 to 52 percent without any change in production level. Calculations were done for both short-term and long-term periods. JEL: D22, L11, L61

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Suprianto, Suprianto, Bina Andari, and Yely Sulistyawati. "CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD." JARES (Journal of Academic Research and Sciences) 4, no. 1 (March 31, 2019): 28–42. http://dx.doi.org/10.35457/jares.v4i1.688.

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

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Lestari, Dini Maulana. "Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach." El-Jizya : Jurnal Ekonomi Islam 8, no. 2 (November 27, 2020): 128–49. http://dx.doi.org/10.24090/ej.v8i2.4241.

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This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).

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Eder, Matthias, Atacan Ketenci, Elias Auberger, Maximilian Gotthard, and Christian Ramsauer. "Integration of low-cost digital energy meters in learning factory assembly lines." Procedia Manufacturing 45 (2020): 202–7. http://dx.doi.org/10.1016/j.promfg.2020.04.095.

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Prieto-Moreno, Maria Begoña, and Carlos Larrinaga-González. "Cost accounting in eighteenth century Spain: the Royal Textile Factory of Ezcaray." Accounting History 6, no. 2 (November 2001): 59–90. http://dx.doi.org/10.1177/103237320100600204.

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J. Meixell, Mary, George N. Kenyon, and Peter Westfall. "The effects of production outsourcing on factory cost performance: an empirical study." Journal of Manufacturing Technology Management 25, no. 6 (July 1, 2014): 750–74. http://dx.doi.org/10.1108/jmtm-10-2011-0099.

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Purpose – The purpose of this paper is to investigate the performance implications associated with production outsourcing. Specifically, the paper analyzes the cost of goods sold for firms who outsource core manufacturing processes, using empirical data from a variety of industries. The paper seeks to better understand the influence of outsourcing on factory cost by looking at these in the context of related strategies, such as supplier integration, information technology (IT) implementation, and manufacturing process decisions. Design/methodology/approach – The paper draws on transaction cost economics, manufacturing strategy, and supply chain management literature to aid in predicting the performance to be expected when outsourcing production activities. Furthermore, the paper investigates the moderating effects of manufacturing strategies, supplier integration, and IT expenditures on outsourcing. The primary model is a two-way panel model for the cross-sectional and longitudinal data drawn from the MPI Census of Manufacturers Survey of US manufacturing plants. Findings – The analysis indicates that production outsourcing tends to shift costs among cost of goods sold (COGS) categories, but does not consistently reduce them as measured by overall COGS. The effects of production outsourcing on both the cost of labor and the cost of materials are strong, tending to decrease labor, and increase materials. Additionally, this study shows that a high level of supplier integration has a notable moderating influence on overall COGS, but that process strategies do not. Finally, this analysis indicates that IT expenditures were not influential as a moderator variable when outsourcing, but did have a marked influence on overall COGS, as well as on labor and materials costs. Originality/value – This research investigates the effects of outsourcing on the components of COGS, a level of analysis that is typically not looked at relative to outsourcing. This research also provides methodological contributions with the development of a nested random effects structural model for use with a secondary data source.

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Lightbody, Margaret. "TEACHING NOTE Playing factory: active-based learning in cost and management accounting." Accounting Education 6, no. 3 (September 1997): 255–62. http://dx.doi.org/10.1080/096392897331488.

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Mohd Said, Mohd Azrin. "Design and Develop Low-Cost Device on Monitoring Environmental Indoor Air Quality in Factory." Journal of Engineering and Science Research 4, no. 4 (October 30, 2020): 6–11. http://dx.doi.org/10.26666/rmp.jesr.2020.4.2.

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Environmental indoor air quality is one of the major concerns in occupational safety and health issues related to workers. Nowadays, the evolving of Internet of Things (IoT), the monitoring of the surrounding environmental desired parameters is more fascinating with the use of various sensors. Real time data now can be monitored with the Wi-Fi connection where the data being transfer across the network cloud with different platform service. This research focus is on the environmental monitoring for indoor air quality in terms of carbon monoxide (CO) in selected palm oil mill factory. This project aims to benefit the workers in a way where air quality is monitored. This low-cost device air quality monitoring (LCDAQM) used an ESPduino-32 to collect and process sensed data to the ThingSpeak platform service that can be monitored through web based or apps. The level of the carbon monoxide (CO) will light up the red LED when reach more than 50ppm which was set by OSHA. Result shows that level of CO in factory is unhealthy and need future engineering control action. The validation between LCDAQM and RS CO meter show the percentage error of 14.41%. Therefore, this study will help workers and factory to monitor and reduce the occupational safety and health (OSH) related problems to indoor air quality in factory.

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Badrudin, Redy, Sri Sugiarti, and Friska Oktora Marbun. "ESTIMASI BIAYA PRODUKSI DALAM MERENCANAKAN LABA PADA PABRIK KARET PT. BUKIT ANGKASA MAKMUR KABUPATEN BENGKULU UTARA." Jurnal AGRISEP 5, no. 2 (September 2, 2006): 112–30. http://dx.doi.org/10.31186/jagrisep.5.2.112-130.

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The aim of the factory is to get the profit. Large or small the advantage the profit that the factory can reached out, that’s provide the management ability/succesfull in manage their company. Into arrange the profit planning could done by analyzing Break Event Point (BEP) and the varian analysis to estimate the product cost, checking cost, and measurement of the factory performance.The purpose of this research is (1) To know is it the process of crumb rubber on Bukit Angkasa Makmur factory Ltd has reached the level of minimum sale? (2) To know how much the value number of margin contribution, and the ratio of margin contribution, (3) To know is it in production activity (production process) on PT. Bukit Angkasa Makmur get the favourable or unfavourable varian?, (4) To know the value number of fixed cost and variable cost on PT. Bukit Angkasa Makmur.The result of this research show that the PT. Bukit Angkasa Makmur has reached the minimum level of sale with Break Event Point value (in Rp) Rp 201.585.596.402,50 and 21.894.818,77 Kg. The value of margin contribution is Rp 8.339.796.662,00, and the ratio margin of contribution value is 0.04. The fixed cost on PT. Bukit Angksa Makmur in year of 2005 is Rp 8.063.423.856,10 with the variable cost Rp 221.881.029.070,92. The means of raw materials varian is Rp (36.507.552.431,99) favourable. The means of the direct employees is Rp (49.296,00) favourable. The means of overhead variable is Rp (175.905.700,76) favourable. The means of fixed averhead varian is Rp (118.626.927,28) favourable.Key word : Profit, Unfavourable, Favourable

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von der Emde, W., and H. Kroiss. "A Low-Cost and High-Efficiency Solution for Sugar Factory Waste Water Treatment." Water Science and Technology 24, no. 1 (July 1, 1991): 75–82. http://dx.doi.org/10.2166/wst.1991.0012.

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The main goals for the design of waste water treatment plants are high efficiency, high operational reliability and minimal costs. The challenge to have very low investment costs especially exists for industrial plants which are only in operation for several months every year as e.g. in the beet sugar industry in Central Europe. A case study of an Austrian sugar factory treatment plant shows that using very simple and low-cost structures does not affect the efficiency of the treatment. This factory is also one of the rare cases where biologically treated effluent is recirculated to reduce fresh water consumption. Special emphasis is put on the start-up process, the influence of shock loadings in the influent, and design and operation of the plant.

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Alubaidy, Sabiha Barzan. "The Reflection of the application TD-ABC approach on profits persistence Applied study in the General State of Hydraulic Industries Factory of Plastic*." Journal of Economics and Administrative Sciences 25, no. 116 (December 31, 2019): 226–61. http://dx.doi.org/10.33095/jeas.v25i116.1796.

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The interest of many companies has become dealing with the tools and methods that reduce the costs as one of the most important factors of successful companies, and became the subject of the attention of many economic units because of the impact on the profits of company, and since the nineties of the last century the researchers and writers gave great attention to this subject, especially in light of the large competition and rapid developments in cost management techniques, as well as the wide and significant change in production methods that have been directed towards achieving customer satisfaction, all this and more driven by economic units in all sectors whether it is service or productivity to find methods that would reduce the costs and thereby increase the profits. As well as achieving a market share compared to economic units operating in the same sector. This study seeks to apply the method of reducing the manufacturing factory overhead costs through the use of time-driven activity-based costing. The aim of the research is to use this technique and to determine the effect of this method in measuring the profit persistence of the company. The traditional method used in the company the research sample to determine the indirect costs and the extent of its impact on the measurement of the profit persistence, the definition of the concepts and characteristics of the method of cost-based activity and the cost method based on time-driven activity and justifications applied to companies, so, the research problem was that the traditional method used by the company the research sample in determining manufacturing factory overhead costs is not fair and objective as it builds the actual basis for determining manufacturing factory overhead costs at the level of the factory as a whole. Consequently, it does not represent cost-effective information that reflects the cost-effectiveness of the plant in the sample of the research and in a manner that affects the profitability of the company the research sample and thus in measuring the profit persistence.

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Chooprsert, Praphon, Keerati Suluksna, and Preecha Tummu. "Improvement of boiler efficiency for Rerm-Udom sugar factory." E3S Web of Conferences 187 (2020): 03005. http://dx.doi.org/10.1051/e3sconf/202018703005.

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The objective of this study is to conduct a field survey, including data collection and measurements to study the potential of energy conservation measure of Rerm-Udom sugar factory in Udon Thani. The boiler efficiency is measured and calculated using the indirect method. The results of this study show that the most significant loss of the boilers is heat loss due to exhaust gas, which is 17.2%, while the rest heat loss is around 2%. The proposed energy conservation measure to improve the performance of the boiler is to install the economizer, which helps to increase the boiler efficiency for 1.5% and helps to produce additional electricity for 2,362,800 kWh per year or 7,088,400 Baht per year. The investment cost of the economizer is 7,200,000 Baht and the maintenance cost is around 1,000,000 Baht per year. Therefore, the payback period of the energy conservation measure is 1.2 years.

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Arunagiri, P., and A. Gnanavelbabu. "Implementation of Lean Manufacturing System in Bogie Assembly in Railway Coach Factory." Applied Mechanics and Materials 248 (December 2012): 511–15. http://dx.doi.org/10.4028/www.scientific.net/amm.248.511.

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Elimination of the non-value added activities in the bogie assembly shop during bogie assembly process. The various non-value added activities are found in the assembly shop such as excess distance between each assembly stages, excess cost to flow of material from one stage to another stage, waste of time and non-flexibility of shop. These types of non-value added activities occur due to the improper arrangement of bogie assembly stages. Implementation of lean manufacturing systems through layout design by the conversion of existing layout of bogie assembly shop into proposed layout. Analysing the existing layout by using the CRAFT method to find out the best optimized layout .Interchanges are made between each stages that help to correct the present layout. Design calculation are done for various stages .Interchanging of stages of different section are considered by distant matrix and total cost calculations .Various cost of all the pair wise interchanged stages are estimated to find the best low cost interchange. As per the design calculation best interchange between the two stages are considered and that lead to the development of new proposed layout in which all the non-value added activities are eliminated

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NURHIDAYATI, SAFITRI, and RIZKI AMELYA SYAM. "SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU." Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal) 3, no. 02 (October 23, 2019): 397. http://dx.doi.org/10.35915/accountia.v3i02.382.

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This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.

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Zhao, Xiao, and Xue Feng Liu. "Cost Forecast Model Research Based on Trend Extrapolation." Applied Mechanics and Materials 65 (June 2011): 40–43. http://dx.doi.org/10.4028/www.scientific.net/amm.65.40.

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In order to help companies achieve the efficient and accurate forecast production costs with little human and financial resources possibly, we selected a steel factory as example, and the trend extrapolation method is used to study as the main method which belongs to time series forecasting method, the experimental results obtained good effect in practical applications, the study method is very simple and cost savings, the achievement can be used in enterprise easily.

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Henry Susiawan, Wahyu Eni,. "Perencanaan Perawatan Mesin Untuk Menurunkan Biaya Perawatan Dengan Menggunakan Metode Markov Chain." Jurnal Teknik Industri 1, no. 2 (April 29, 2010): 174. http://dx.doi.org/10.22219/jtiumm.vol1.no2.174-182.

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For this time, machine and tools are much wear in some factory to support human in produce something. And so machine and tools it self are an object which be able to damaged, then be needed to take care of those thing in a continue manner. In a logic manner could be arithmeticed that with continued machine treatment will more decrease the cost of factory every periode than the consequence cost of machine damage. Especially in order to get a good productivity, good quality and low cost level, so one of method to prevent this thing is using Markov Chain method. Base on result analyst, then known that the treatment of Root Washer machine are Korective Treatment Planning on weight status and Prohibition treatment on light in weight and average status. Then the treatment cost motion on Root Whasher machine have a cost judgment result Rp. 492.977,-

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Elhadary, Mohamed I., Abdullah Mossa Y. Alzahrani, Reda M. H. Aly, and Bahaa Elboshy. "A Comparative Study for Forced Ventilation Systems in Industrial Buildings to Improve the Workers’ Thermal Comfort." Sustainability 13, no. 18 (September 14, 2021): 10267. http://dx.doi.org/10.3390/su131810267.

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The appropriate ventilation for factory spaces with regard to volume flow rate and air velocity inside the factory is one of the most important factors in the improvement of the thermal comfort of workers and in the reduction of the percentage of pollution they are exposed to, which in turn helps to improve the work environment and increase productivity. It also could improve the performance of machines. Hence, overheating can cause various problems and malfunctions. In this study, three types of mechanical ventilation systems are compared: the wall fan extract ventilation system, the roof fan extract ventilation system, and the spot cooling system. The Ansys software has been used to conduct the computational fluid dynamics (CFD) simulations for the different cases and the ventilation effectiveness factor (VEF) has been used to compare the performances of the three systems. The ventilation factor notably relies on the temperature distribution produced through the modeling and the results show that the most optimal system that can be used for similar factory spaces is the forced ventilation system. Finally, it is also the best in terms of energy consumption, despite the increase in the initial cost of its installation.

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Jackson, Keith R., Krishna Muriki, Lavanya Ramakrishnan, Karl J. Runge, and Rollin C. Thomas. "Performance and Cost Analysis of the Supernova Factory on the Amazon AWS Cloud." Scientific Programming 19, no. 2-3 (2011): 107–19. http://dx.doi.org/10.1155/2011/498542.

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Today, our picture of the Universe radically differs from that of just over a decade ago. We now know that the Universe is not only expanding as Hubble discovered in 1929, but that the rate of expansion is accelerating, propelled by mysterious new physics dubbed “Dark Energy”. This revolutionary discovery was made by comparing the brightness of nearby Type Ia supernovae (which exploded in the past billion years) to that of much more distant ones (from up to seven billion years ago). The reliability of this comparison hinges upon a very detailed understanding of the physics of the nearby events. To further this understanding, the Nearby Supernova Factory (SNfactory) relies upon a complex pipeline of serial processes that execute various image processing algorithms in parallel on ~10 TBs of data. This pipeline traditionally runs on a local cluster. Cloud computing [Above the clouds: a Berkeley view of cloud computing, Technical Report UCB/EECS-2009-28, University of California, 2009] offers many features that make it an attractive alternative. The ability to completely control the software environment in a cloud is appealing when dealing with a community developed science pipeline with many unique library and platform requirements. In this context we study the feasibility of porting the SNfactory pipeline to the Amazon Web Services environment. Specifically we: describe the tool set we developed to manage a virtual cluster on Amazon EC2, explore the various design options available for application data placement, and offer detailed performance results and lessons learned from each of the above design options.

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Al-Geddawy, Tarek. "A Digital Twin Creation Method for an Opensource Low-cost Changeable Learning Factory." Procedia Manufacturing 51 (2020): 1799–805. http://dx.doi.org/10.1016/j.promfg.2020.10.250.

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Yang, Moon Hee, and Jae Hyung Cho. "Minimisation of inspection and rework cost in a BLU factory considering imperfect inspection." International Journal of Production Research 52, no. 2 (August 28, 2013): 384–96. http://dx.doi.org/10.1080/00207543.2013.828171.

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Sashio, Kentarou, Susumu Fujii, and Toshiya Kaihara. "A Basic Study On Cost Oriented Scheduling : Experiment with a Distributed Virtual Factory." Proceedings of Manufacturing Systems Division Conference 2004 (2004): 19–20. http://dx.doi.org/10.1299/jsmemsd.2004.19.

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FUJII, Susumu, Toshiya KAIHARA, Hiroshi MORITA, Hajime USUI, and Yumi AKASE. "1317 Product Cost Analysis by Virtual Factory : on the Influence of Express Job." Proceedings of Conference of Kansai Branch 2000.75 (2000): _13–33_—_13–34_. http://dx.doi.org/10.1299/jsmekansai.2000.75._13-33_.

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Journal articles on the topic 'Factory cost'

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