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Journal articles on the topic 'Production expenses'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Hutajulu, Dual Saper, and Khomsiyah Khomsiyah. "The Influence of Salaries, Production Costs and Tax Costs on Transfer Pricing in Companies Registered at Bureau Van Dijk-Osiris In 2022." Jurnal Indonesia Sosial Sains 4, no. 09 (2023): 948–68. http://dx.doi.org/10.59141/jiss.v4i09.892.

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This study aims to determine the influence of Salary Expenses, Production Costs and Tax Expenses partially and simultaneously on Transfer Pricing, while the object of this study is a multinational company (Tbk) which is listed on the Van Dijk-Osiris Bureau 2022. Salary has a positive relationship to Transfer Pricing, so Salary Expense has no effect on Transfer Pricing which illustrates that when Salary Expense increases then Transfer Pricing practice decreases. This study aims to determine the influence of Salary Expenses, Production Costs and Tax Expenses partially and simultaneously on Trans

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Grytsay, O., M. Pankiv, D. Kut, and G. Wojtan. "Analysis of the enterprise operating expenses and ways of improvement of their accounting." Economics, Entrepreneurship, Management 8, no. 1 (2021): 43–58. http://dx.doi.org/10.23939/eem2021.01.043.

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Activities of industrial enterprises are associated with continuous consumption of certain types of resources, so expense accounting plays a crucial role in determining the enterprise efficiency. Accounting procedures occupy a key place in information support system of any enterprise, since the original information on the enterprise activities in the form of financial statements and internal documentation (source documents, journals and ledgers) is essential in order to meet the needs of internal and external users. It is particularly important to account for operating expenses, which forms in

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3

Elina, Ade, and Susi Handayani. "PENGARUH BEBAN PROMOSI, BIAYA PRODUKSI DAN PERTUMBUHAN PENJUALAN TERHADAP LABA PERUSAHAAN." Equilibrium: Jurnal Penelitian Pendidikan dan Ekonomi 18, no. 02 (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

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Seidi, Masoud, and Mehdi Jamshidnia. "Modelling the Production Planning in the case of Production and Asset Constraint Considering the Rejected and Recycled Product keeping Centres (Case Study: Water Pump Producer)." Ciência e Natura 37 (December 21, 2015): 116. http://dx.doi.org/10.5902/2179460x20839.

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This study aims to provide a general modelling for production planning and the supply chain control in a large scale, in which the asset constraint and places for recycling and junking are added to the issues of production and capacity limitations of the company. Accordingly this study includes the optimization of production process besides the supply chain control proposes and the feasibility of recycle centres in order to decrease the production expense and having more profitability, which finally lead to the customer satisfaction and production system efficiency. The objective function of t

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Shagaliev, F. M., I. Z. Khusnutdinov, and F. A. Gafarov. "DECREASING FODDER EXPENSES ON MILK PRODUCTION." VESTNIK OF THE BASHKIR STATE AGRARIAN UNIVERSITY 46, no. 2 (2018): 90–93. http://dx.doi.org/10.31563/1684-7628-2018-46-2-90-93.

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РАЗУМОВСКИЙ, Н. "Optimizing forage expenses for milk production." Животноводство России, no. 4 (April 2, 2024): 59–61. http://dx.doi.org/10.25701/zzr.2024.02.006.

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Minaiev, Dmytro, and Yuriy Radelytskyy. "Classification of agricultural activities costs in accounting and control in the conditions of using geo- information technologies." Herald of Economics, no. 3 (November 7, 2023): 97. http://dx.doi.org/10.35774/visnyk2023.03.097.

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Introduction. Activities in the agribusiness sector are characterized by significant variability of costs, which can be explained by the specific organizational and technological features of agricultural production. Among such industry-specific characteristics of the agricultural sphere, in the context of the digitization of socio-economic processes, the impact of geo-information technologies (GIS technologies) is pertinent. For the purpose of effective agribusiness management utilizing modern geo-information technologies, the identification and systematization of costs from the perspective of

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8

Ometsinska, Iryna. "Features of formation of overall costs for goods (works and services) in managerial accounting for pricing purposes." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 120–33. http://dx.doi.org/10.35774/visnyk2018.04.120.

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The article examines the economic substance and structure of technological, production and overall costs for goods (works and services). It is found that technological costs include direct expenses of enterprises, whereas production costs also include variable production overhead costs and constant apportioned production overhead costs. In managerial accounting for pricing purposes, overall costs are viewed as production costs for goods (works and services) plus administrative expenses, sales expenses and other expenses of operating activities. The article argues that expenses of other operati

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ROMANOVA, Olga, and Svetlana REPINA. "PRIMARY ACCOUNTING OF BUSINESS EXPENSES." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (2021): 87–91. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-15.

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The article analyzes the process of documenting the costs of enterprises ‘ activities. In the process of activity, enterprises bear a variety of costs in the production of necessary products for the functioning of production and non-production systems in the state, but the continuity of this process depends on the well-coordinated work of the energy complex, since energy consumers are all areas of the state economy that are set when forming GDP. Therefore, the importance of analyzing the composition of costs, production, financial, operational, and other types at energy enterprises is importan

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Subramanian, Shalini, and Seyedmorteza Latifi. "Energy Consumption Optimization of Cold Strip Rolling Lubricated in Mixed Regime." International Journal of Current Engineering and Technology 10, no. 01 (2021): 1–4. http://dx.doi.org/10.14741/ijcet/v.10.1.1.

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Cold rolling is one of the most popular metal forming methods. Due to mass production of companies which have cold rolling unites, it is essential to make the process optimum to reduce undesirable expense of production. One of the main production expenses is the power which is generally spends in the form of electricity. In the present study, power consumption of rolling is investigated with oil as lubricant

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11

Amanda Edwar, Ratilla. "Analysis of The Influence of Production Costs, Promotion and Sales Volume on Net Profit at PT. XYZ." Greenation International Journal of Economics and Accounting 2, no. 3 (2025): 256–62. https://doi.org/10.38035/gijea.v2i3.315.

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This study aims to analyze the effect of production expenses, promotional expenses, and sales volume on Net Profit at PT XYZ. Production expenses include all costs associated with manufacturing products, while promotional expenses include costs incurred to introduce products to consumers. Sales volume, as a measure of revenue, plays a crucial role in determining the company's Net Profit. The research method used is a literature review with a descriptive qualitative approach, collecting data from various academic sources. The results showed that production expenses and promotional expenses have

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12

Gafurova, Aliia Shaykatovna, and Andrej Konstantinovich Dashin. "FORECASTING EXPENSES OF PRODUCTION MAINTENANCE AND ORGANIZATION MANAGEMENT." News of Scientific Achievements. Accounting, Analysis and Audit, no. 4 (2020): 134–40. http://dx.doi.org/10.36616/2713-1726-2020-4-134-140.

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13

Nela, Steliac. "Expenses And Costs Of Production – A Conceptual Approach." Annales Universitatis Apulensis Series Oeconomica 1, no. 8 (2006): 191–200. http://dx.doi.org/10.29302/oeconomica.2006.8.1.35.

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14

Polenova, S. "Methodical Aspect of the Accounting the Production Expenses." Auditor 8, no. 12 (2023): 31–36. http://dx.doi.org/10.12737/1998-0701-2022-8-12-31-36.

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In article are considered some questions of the accounting the expenses on production of the product, work, services, when use allowed FSBU 5/2019 «Spares» of ways of the estimation unachieved production and finished products.

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Hrybovska, Yuliia, and Kateryna Moskalenko. "EXPENSES WITHIN A STEEL ENTERPRISE’S MANAGEMENT SYSTEM." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 1(6) (June 27, 2023): 118–25. http://dx.doi.org/10.31319/2709-2879.2023iss1(6).283019pp118-125.

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The article discloses the accounting and analytical aspect of costs in the enterprise management system. In the production process, material, labor and other own and engaged resources are spent, which causes the occurrence of costs. The amount of incurred costs determines the competitiveness and profitability of the manufactured products, as well as the efficiency of indicators of the production activity of business entities. Management of the company's costs on the basis of the analysis of the elements of operating costs and the constituent items of the planned costing of finished products re

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Gutsalenko, L., and S. Bezukh. "CONTROL FUNCTION OF MANAGEMENT ACCOUNTING OF EXPENSES OF PRODUCTION OF PIG PRODUCTION." Agrosvit, no. 23 (December 15, 2021): 33. http://dx.doi.org/10.32702/2306-6792.2021.23.33.

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17

ISHCHENKO, Yana, and Nataliia KOVAL. "FEATURES OF DOCUMENTATION OF EXPENSES OF ORGANIC AGRICULTURAL PRODUCTION." 3, no. 3(57) (September 28, 2021): 121–37. http://dx.doi.org/10.37128/2411-4413-2021-3-8.

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From the research conducted by scientists, we can conclude that today there is a lack of information related to the organic segment of production.Thisis due to the lack of a comprehensive methodology of accounting organic production, the development of which should begin with the documentation of cost accounting and yield of organic products. The publication is devoted to the study of the state of primary accounting of the costs in organic agricultural production and the development of scientifically sound recommendations to agricultural enterprisesregardingthe documentation of accounting for

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18

Nedic, Nebojsa, Marija Nikolic, and Senad Hopic. "Economic justification of honey production in Serbia." Journal of Agricultural Sciences, Belgrade 64, no. 1 (2019): 85–99. http://dx.doi.org/10.2298/jas1901085n.

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Although beekeeping in Serbia has a long tradition, the interest of farmers for this branch of agricultural production depends on the expected economic benefits. Assessing the economic justification of beekeeping is based on the analysis of the revenues from honey production, as the main and often the only beekeeping product, and the expenses generated in production. The aim of the paper is to compare revenues and expenses in the production of honey and to determine the threshold of profitability. The calculation of the revenues and the expenses was made on the basis of data obtained from the

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19

Marpaung, Natasya Bella Safira, Sri Elviani, Zulkifli Siregar, and Abdul Rasyid. "PERANAN ANGGRAN BIAYA PRODUKSI DALAM MENINGKATKAN EFEKTIVITAS DAN EFESIENSI PENGENDALIAN BIAYA PRODUKSI PADA PT. TOLAN TIGA INDONESIA." JRAM (Jurnal Riset Akuntansi Multiparadigma) 8, no. 1 (2021): 77–84. http://dx.doi.org/10.30743/akutansi.v8i1.4068.

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This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesi

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20

Koval, A. "Economic figures of agricultural enterprises expenses on berry growing." Agroecological journal, no. 4 (October 28, 2021): 124–30. http://dx.doi.org/10.33730/2077-4893.4.2021.252965.

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In the article the perspectives of berry growing in Ukraine are described. The most common berry crops, which provide the fastest payback from investment in them, are compared. The figures of production cost grown berry crops in regions together with the rate of profitability and production expenses on 1 hundredweight have been estimated. The economicstatistical analysis of The State Statistics Service has been extendedly done. In Ukraine as a whole, total costs are growing annually within 6%, that is, production costs have constantly increased. Direct material costs (seeds and planting materi

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21

Vagonova, Oleksandra, Dmytro Arzhevichev, and Olesia Cherkashchenko. "Economic Consequences of Disposing Radioactive Wastes of Fuel-and-Power Cycle Enterprises." Advanced Engineering Forum 25 (November 2017): 64–70. http://dx.doi.org/10.4028/www.scientific.net/aef.25.64.

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Economic evaluation of losses conditioned by disposing radioactive wastes of the “Prydniprovskyi Chemical Plant” Production Association on the territory of Kamianske and surrounding areas of the Dnipropetrovsk region is performed. While analysing losses, four uniform groups of expenses and losses were distinguished which include: expenses on protecting and monitoring measures, expenses on remediation measures, social orientation expenses and expenses related to waste disposal. It is shown that expenses on protecting and monitoring radioactive waste storages prevail.

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22

Oliferuk, S. L. "Cost structuring in order to reduce expenses of enterprises." Ways to Improve Construction Efficiency, no. 46 (October 16, 2020): 65–71. http://dx.doi.org/10.32347/2707-501x.2020.46.65-71.

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The efficiency of current costs of production resources is the basis of enterprise profitability and competitiveness. This requires annual planning and implementation of specific innovative measures to ensure economical and rational use of all production resources for all structural items and cost elements. The current costs of production resources include costs for: features of technology, organization of construction production, control of production processes, quality assurance of construction work (СW), construction management, sales of construction products. By the nature of participation

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23

Boyko, Ekaterina Olegovna. "Cash flow as a key indicator of production and personal financial activity." Social'naja politika i social'noe partnerstvo (Social Policy and Social Partnership), no. 4 (April 10, 2021): 302–9. http://dx.doi.org/10.33920/pol-01-2104-06.

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Cash flow is an indicator showing the difference between income and expenses for a certain period. Cash flow takes into account the activities from investment, business, employment, charity and other monetary activities, as well as one’s costs, mandatory and optional, and other expenses. Such designation as «cash flow» is used both in business and in private. Cash flow determines solvency, plans for the future, past expenses and even possible bankruptcy. Why is cash flow a key indicator of financial performance?

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AL-Hilaly, Zainab Jaafar Salman. "Accounting Treatment of Drilling and Development Expenses Between the International Reporting Standard Ifrs 6 and the Unified Accounting System (A Comparative Study)." International Journal of Professional Business Review 8, no. 5 (2023): e01601. http://dx.doi.org/10.26668/businessreview/2023.v8i5.1601.

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Purpose: The purpose of this research is to identify the accounting treatments for drilling and development expenses in the Iraqi oil companies according to the unified accounting system, and to indicate the extent of compatibility and difference in the treatment of drilling and development expenses between the unified accounting system and the International Financial Reporting Standard IFRS 6. Theoretical framework: The oil industry includes many activities and operations, starting from research and exploration operations through drilling and development operations, and ending with extracting

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Huda, Ismul, Usma, Asman, Yuli Setiowati, Weni Widyawati, and Ella Puspita. "Examining the Impact of Production Factors on Palm Oil Production Levels." Agriecobis : Journal of Agricultural Socioeconomics and Business 7, no. 01 (2024): 66–72. http://dx.doi.org/10.22219/agriecobis.v7i01.32394.

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This study aims to investigate the influence of various factors on oil palm production levels. Specifically, it seeks to analyze the effects of production range, fertilizer expenses, and labor on oil palm production. Furthermore, it intends to evaluate the impact of production variables, namely oil palm production zone, fertilizer costs, and labor, on oil palm production levels. Factors such as land area, fertilizer expenses, and workforce are critical variables affecting oil palm production, significantly influencing its productivity. Data was collected through observations, interviews, and s

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Rezende, Vanessa, Gustavo L. Sartorello, Beatriz Q. Reis, et al. "PSXI-13 Effect of performance indicators, food expenses and interest rate on lamb production cost." Journal of Animal Science 98, Supplement_4 (2020): 393. http://dx.doi.org/10.1093/jas/skaa278.691.

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Abstract This study aimed at comparing the influence of zootechnical performance and main cost items over the total production cost of lambs. A representative production system of São José do Rio Preto region, Brazil, designed in a panel meeting, was used as a study basis. We calculated lamb production costs, including variable costs, fixed costs, and income of factors, using the data from December 2019. We then estimated elasticities for the variables: feed expense, interest rate, carcass yield, lamb survival rate, and fertility rate. This way we compared the variation in total cost per year

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27

Butunov, Shaymardan. "ACCOUNTING AND CONTROL OF PRODUCTION COSTS IN THE CONTEXT OF PRODUCTION AUTOMATION." European International Journal of Multidisciplinary Research and Management Studies 4, no. 12 (2024): 30–35. https://doi.org/10.55640/eijmrms-04-12-05.

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This article explores the critical role of accounting in controlling production costs within the framework of production automation. It emphasizes the need for accurate cost tracking to maximize the benefits of automation technologies, which are transforming manufacturing processes by increasing efficiency and scalability. The discussion highlights key factors such as initial investments, operational expenses, employee training, and the allocation of overhead costs. Furthermore, it underlines how accounting enables businesses to monitor performance indicators, optimize production processes, an

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Artikov, Nodirjon Yakubdjanovich, and Shavkat Jabborberganovich Kurbanbayev. "Analysis And Optimization Of Product Costs And Expenses In Enterprises." American Journal of Management and Economics Innovations 03, no. 01 (2021): 11–19. http://dx.doi.org/10.37547/tajmei/volume03issue01-04.

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This article discusses the analysis and optimization of product costs and expenses in enterprises. Manufacturing companies and their financial statements is the subject of this article. The subject of this article is to determine the cost of production in this industrial enterprise, its current state and ways to further reduce it. And this article also aims to identify ways to reduce the cost of production in industrial enterprises in the context of modernization of the economy and to develop scientific conclusions and recommendations.

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Nascimento, Mario Elias Carvalho do, Jair Antonio Cruz Siqueira, Carlos Eduardo Camargo Nogueira, Maritane Prior, and Mauricio Guy de Andrade. "Reduction of Production Costs in Agribusiness Companies in the Western Region of the State of Paraná Using Photovoltaic Systems Connected to the Grid." Journal of Agricultural Science 11, no. 9 (2019): 198. http://dx.doi.org/10.5539/jas.v11n9p198.

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This investigation was a case study of designs for grid-tie photovoltaic systems in agribusiness enterprises in the western region of the state of Paran&aacute;, in Brazil. Electricity consumption data of three grain storage enterprises and a complex with three aviaries was studied. Their monthly electricity consumption and production costs data were collected, and solar radiation data for the same locations were collected from the SunData database. Indices that related electricity costs and production expenses, and the photovoltaic system costs and production expenses were developed. The

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Fawzi Shubita, Mohammad. "Specification of the relationship between the sales expenses and the sales in Jordanian companies." Innovative Marketing 15, no. 4 (2019): 57–65. http://dx.doi.org/10.21511/im.15(4).2019.05.

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Traditional accounting has divided costs into variable and fixed costs, with changes made according to production levels, consequently, the cost behavior changes according to changes in the volume of production activity. Therefore, it has become necessary for successful management to understand cost behavior to face market changes and to adopt strategies that increase sales volume. The study period covered 12 years between 2006 and 2017. The study population was from Jordanian industrial shareholding companies. Using the regression models, the main results indicated that sales expenses could n

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Khmeliuk, Alona, and Vasyl Halahanov. "MODELS OF COST BEHAVIOUR: DETERMINATION OF FUNCTION OF METALLURGICAL PRODUCTION COSTS." Economic Analysis, no. 28(1) (2018): 270–77. http://dx.doi.org/10.35774/econa2018.01.270.

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Introduction. Peculiarities of cost behaviour and specificity of their modelling in the production of metallurgical products are considered. It is established that the definition of the volume of costs and cost of metallurgical products is regulated by P (C) BO 16 "Costs" and has sectoral features that involve the application of various methods of accounting for costs and calculating the cost of production. The main external and internal factors influencing the behaviour of expenses are determined. Effective methods for study of the dynamics of expenses at the enterprises of the metallurgical

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Asfaw, Abay, Toni Alterman, and Brian Quay. "Prevalence and Expenses of Outpatient Opioid Prescriptions, With Associated Sociodemographic, Economic, and Work Characteristics." International Journal of Health Services 50, no. 1 (2019): 82–94. http://dx.doi.org/10.1177/0020731419881336.

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Information on opioids obtained by workers is important for both health and safety. We examined the prevalence and total expenses of obtaining outpatient opioid prescriptions, along with associated sociodemographic, economic, and work characteristics, in national samples of U.S. workers. We used Medical Expenditure Panel Survey data (2007–2016) along with descriptive and multiple logistic regression. During the study period, an estimated 21 million workers (12.6%) aged 16 years or older obtained one or more outpatient opioid prescriptions, at an expense of $2.81 billion per year. Private healt

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Борисов, Aleksey Borisov, Безрукова, Tatyana Bezrukova, Лукин, and Aleksandr Lukin. "Forecasting and planning of expenses in the production activity of the enterprises." Forestry Engineering Journal 5, no. 2 (2015): 232–42. http://dx.doi.org/10.12737/11996.

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Article is devoted to consideration of the questions connected with decrease in expenses by production and realization of the made production. Research is conducted on the example of the furniture enterprise of the Voronezh region by JSC Grafskoye. Any enterprise constantly uses these or those resources connected with material, labor and financial inputs. On the basis of the carried-out analysis, on the example of financial and economic activity of JSC Grafskoye, conclusions are drawn, reserves of decrease in expenses at production are revealed, and also recommendations when forecasting costs

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Olefirenko, Oleg. "Methodic tools to optimize marketing expenses of the innovatively active industrial enterprises in Ukraine." Problems and Perspectives in Management 14, no. 1 (2016): 44–50. http://dx.doi.org/10.21511/ppm.14(1).2016.05.

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The efficient sales policy of the machine building innovatively active enterprises is connected with its rational process financing. Optimal determination of innovative production distribution expenses is top-priority element to increase economic subject’s activity profitability and to increase its competitive positions at the market. Thus, planning of costs for innovatively active machine building enterprises sales has to be based on economic and rationally adaptive mathematic tools to industrial enterprises activity specific. Practical implementation of the mentioned task is possible owing t

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Machdar, Nera Marinda. "Does Tax Avoidance, Deferred Tax Expenses and Deferred Tax Liabilities Affect Real Earnings Management? Evidence from Indonesia." Jurnal Institutions and Economies 14, no. 2 (2022): 117–48. http://dx.doi.org/10.22452/ijie.vol14no2.5.

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The study analyses the effect of tax avoidance, deferred tax expenses and deferred tax liabilities on real earnings management. The samples consist of 152 manufacturing companies listed on the Indonesian Stock Exchange (IDX). The study examines the financial statements from 2011 to 2019, ending up with 1,368 observations. The empirical results of this study are as follows. First, tax avoidance affects positively the abnormal discretionary operating cash flows and the abnormal discretionary expenses. However, tax avoidance does not affect the abnormal discretionary production costs. Second, def

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Polenova, S. "Accounting the Detours from Normative Expenses on Production of the Product, Work, Services." Auditor 10, no. 6 (2024): 30–35. http://dx.doi.org/10.12737/1998-0701-2024-10-6-30-35.

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In the article an attempt is executed to consider the most actual questions of the accounting the detours from rates of the expenses, forming prime cost to product, work, services, in condition of the normative method of the account production and the other methods of the account of the production expenses, under which possible its conduct on rate and detours from rates.

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Khmelyuk, Alona, and Vladyslav Khvostov. "Accounting organization and allocation of production costs on metallurgical enterprises." Economic Analysis, no. 29(4) (2019): 106–12. http://dx.doi.org/10.35774/econa2019.04.106.

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Introduction. The basic principles and normative legal regulation of the organization of managerial (domestic) accounting and peculiarities of formation and reflection of overhead costs are considered. It is established that the organization of management (internal) accounting in general, including general production costs is not regulated and is not regulated by state bodies. It is organized by executives based on general principles, based on the internal needs of management. The main internal governing document for the organization of accounting of expenses at the enterprise is the Order on

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Sukmawati, Sukmawati, Muhammad Ghazali, and Afifurrahman Afifurrahman. "COBB-DOUGLAS FUNCTIONAL MODELLING IN ECONOMETRICS (CASE STUDY: THE IMPACT OF SALES AND OPERATIONAL EXPENSES ON NET PROFITS)." Jurnal Diferensial 5, no. 2 (2023): 96–105. http://dx.doi.org/10.35508/jd.v5i2.12165.

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This study aims to determine the impact of sales and operating expenses on net income by employing a Cobb-Douglas production function. The study uses a quantitative research design which is implemented in four steps, i.e., data description and ln transformation, quality data test, regression analysis, and hypothetical test. The research sample is in the form of time-series data for the period of January 2021-December 2022, consisting of sales, operating expense, and net profit variables collected from the financial reports of Dafin Cell Store in West Lombok Regency. Our statistics analysis con

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Dokas, Ioannis. "Earnings Management and Status of Corporate Governance under Different Levels of Corruption—An Empirical Analysis in European Countries." Journal of Risk and Financial Management 16, no. 10 (2023): 458. http://dx.doi.org/10.3390/jrfm16100458.

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This study investigates the effect of the characteristics of the board of directors on the accrual and real earnings management level, focusing on the role of the corruption level. The employed dataset consists of 469 European-listed firms from 2011 to 2019. Using a fixed-effect panel data regression model, the results documented that larger boards lack coordination and communication in less corrupt economies, facilitating earnings manipulation through accruals and sales. In highly corrupt countries, oversized boards are associated with increased manipulation of production costs and discretion

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Mahagiyani, Mahagiyani, Dwi Aryani S, and Vony Sevita Widasari. "UPAYA PENGENDALIAN BIAYA PRODUKSI UNTUK OPTIMALISASI LABA PERUSAHAAN PADA PT. PERKEBUNAN NUSANTARA IX KEBUN GETAS." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 2, no. 1 (2018): 97–102. http://dx.doi.org/10.30871/jama.v2i1.725.

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Production cost is all expenses relating to production function or activities in processing raw material to be end products. Rubber Factory activities are aimed to gaining profit for the company, Kebun Getas, PT Perkebunan Nusantara IX. This research is intended to find out the effect of production cost increase toward the company profit, Kebun Getas, PT Perkebunan Nusantara IX, and its control in order to get the information on the total of production cost and profit in the last two years. The research methods used are descriptive, quantitative and verification methods. The result

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MALINOVSKAYA, Natal'ya V. "The impact of digitalization and integration processes on the cost accounting in sausage manufacture." International Accounting 22, no. 5 (2021): 490–508. http://dx.doi.org/10.24891/ia.24.5.490.

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Subject. This article explores the impact of integration factors, modern management concepts, as well as digitalization on the most important elements of accounting and calculation tools in sausage production. Objectives. The article aims to identify current factors affecting the organization of cost accounting and choice of methods for calculating the production expenses at meat processing enterprises for sausage production. Methods. The study relies upon analysis and synthesis, comparison, generalization, and abstraction. Results. The article identifies new factors that affect the organizati

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Polenova, S. "Methods of the Accounting the Expenses, Forming Prime Cost to Industrial Product." Auditor 10, no. 1 (2024): 37–42. http://dx.doi.org/10.12737/1998-0701-2024-10-1-37-42.

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In article are considered theoretical and practical questions to identifications of the methods of the account of the production expenses applicable in practical person subject industrial production, their contented and using in purpose of the rationalizations of the production account and growing to its efficiency.

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Rosita, Siti Ita, and Ribut Yudi S. "Analisis Pendapatan Dan Biaya Kaitannya Dengan Penyajian Laba Kotor PT. Jatropha Oil Indonesia." Jurnal Ilmiah Akuntansi Kesatuan 4, no. 1 (2020): 024–34. http://dx.doi.org/10.37641/jiakes.v2i1.99.

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Revenues generally classified as one that resourced from company’s normal activities and one that is not. Revenues resulted from normal activities usually obtained from goods or services selling relating to company’s main activities. Expenses are deducting factors of revenues to obtain profits and/or loss. Expenses arised form company’s activities are consisted of production costs, business costs and other costs. Gross profits is more actually operative in character when compared to operating profit, Even though gross profit is often perceived to normally depicting company’s normal activities,

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Nikolić, Marija, Nebojša Nedić, and Suzana Đorđević-Milošević. "Cost-effectiveness analysis of organic honey production in Serbia." Ekonomika poljoprivrede 69, no. 2 (2022): 533–47. http://dx.doi.org/10.5937/ekopolj2202533n.

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Economic justification of organic honey production is analyzed in the paper. The emphasis was placed on specific revenues and expenses that occur in organic honey production, and economic justification was examined by calculating indicators of economic efficiency, profitability and labour productivity. Based on the collected data, a calculation of production was made and a profitability threshold was established, which is achieved with 38 bee colonies, or with production volume of 570 kg of honey. Farms with more colonies have better indicators of production success. The expenses arising from

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Alvian, Fahri, and Moh. Jufriyanto. "Business Feasibility Analysis on Shark Fin Production at UD." JKIE (Journal Knowledge Industrial Engineering) 12, no. 1 (2025): 01–09. https://doi.org/10.35891/jkie.v12i1.5615.

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This study was performed at UD. Rovita in Gresik City. UD. Rovita is a food manufacturing enterprise that makes shark fin chips and has never performed a business feasibility assessment throughout its operations. This research is to evaluate the viability of the shark fin chip enterprise at UD. Rovita. This research employs a cost-profit analysis methodology for data evaluation. To assess business feasibility, the formulas used are revenue cost (R/C), benefit cost ratio (B/C), and return on investment (ROI). The study's findings indicated that annual sales of shark fin chips amounted to Rp. 1,

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Simatupang, Ricardo, and Arifin Siagian. "Analisis Pengaruh Penjualan, Biaya Produksi dan Biaya Operasi Terhadap Laba Wajar PT. Ogawa Indonesia dari Afiliasinya." Jurnal Satya Mandiri Manajemen dan Bisnis 4, no. 2 (2018): 1–27. http://dx.doi.org/10.54964/satyamandiri.v4i2.318.

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The purpose of this study is to determine the effect of sales, production cost and operating expenses on operating profit indicator as an arm’s length measurement. The study in PT. Ogawa Indonesia. Sampling technique used is purposive sampling. The sample of this study is sales, cost of goods sold as production cost, operation expenses and opera ting profit that is used to measure of PT. Ogawa Indonesia’s operating profit indicator in the year 2012-2017. The dependent variable (Y) in this study is operating profit. The independent variable (X) include: sales (X1), cost of goods sold (X2) and o

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Ponzoni, R. W., and S. Newman. "Developing breeding objectives for australian beef cattle production." Animal Science 49, no. 1 (1989): 35–47. http://dx.doi.org/10.1017/s0003356100004232.

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ABSTRACTA sequential procedure for the development of breeding objectives for beef cattle improvement is presented. The procedure is general, and could be used for other types of domestic livestock. The development proceeds in four phases: (1) specification of the breeding, production and marketing system; (2) identification of sources of income and expenses; (3) determination of biological traits influencing income and expense; (4) derivation of the economic value of each trait, based on discounted gene flow methods. As an example, a breeding objective is developed for a pure breeding herd fr

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Dahlya, Elsa Dinalya, Sabarudin, and Bustang. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENETAPAN HARGA JUAL PADA UD. ELFANA MEUBEL." Jurnal Akuntansi Kompetif 8, no. 2 (2025): 317–23. https://doi.org/10.35446/akuntansikompetif.v8i2.2111.

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The main purpose of this research determining the costs of production applying full cost pricing to set the selling price at UD. Elfana Meubel. This study employs this study adopted a descriptive qualitative approacch, gathering data through observation, interviews, and document analysyis. The calculation analysis of production costs the full costing method, the following are included all elements off manufacturing costs, comprise raw, material expense, direct workforce expenses, and both fixed and variable factory overhead costs. The results show that applying the Full Costing method provides

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Kholodenko, Anatoliy, and Victoria GUSAK. "Initial states and transitional expenses in production and transport systems optimization." Access Journal - Access to Science, Business, Innovation in the digital economy 3, no. 3 (2022): 292–306. http://dx.doi.org/10.46656/access.2022.3.3(8).

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Поленова, С., and S. Polenova. "Accounting and Management Considerations of Production Expenses on Small Business Enterprises." Auditor 5, no. 7 (2019): 38–44. http://dx.doi.org/10.12737/article_5d39821b101b72.76626296.

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On the base of the analysis of specifics of small business enterprises the article presents the peculiarities of the construction of accounting expenses in the technological process, maintenance and production anagement in accordance with the current regulatory legal documents. Th e possibilities of management accounting in small business enterprises in terms of different types of a simplified form of accounting are shown.

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