ANALISIS BREAK EVEN POINT PADA PT. INTRACO PENTA Tbk

Harga Pokok Penjualan, Biaya Operasional ( Biaya Tetap dan Biaya Variabel ) serta laba merupakan hal yang perlu untuk diperhatikan dalam manajemen perusahaan. Dimana untuk mencapai kontiunitas perusahaan diperlukan penjualan yang mencapai target dan laba yang optimal serta kebijaksanaan perusahaan dalam mengelola dan mengalokasikan modalnya. Besarnya penjualan dan laba yang diperoleh merupakan ukuran untuk menilai sukses tidaknya manajemen dalam mengelola perusahaan, untuk memperoleh besarnya penjualan ataupun laba yang diharapkan diperlukan suatu perencanaan yang baik, semua ini memerlukan pemikiran yang semakin mendasar bagi manajemen perusahaan dalam mengambil kebijaksanaan, segala aktifitas perusahaan dapat memberikan keuntungan yang maksimal atau perusahaan dapat bertahan untuk menjalankan aktifitasnya. Tujuan penelitian ini adalah untuk mengetahui secara jelas faktor apa yang menyebabkan terajadinya penurunan penjualan pada tahun 2009 dan pada nilai penjualan berapa perusahaan mencapai break even point serta margin of safety, dengan menggunakan metode analisis break even point. Penelitian dilakukan pada PT. Intraco Penta Tbk yang berkantor pusat di JL. Raya Cakung Cilincing KM 3,5, Tel. (021) 4401408. Fax. (021) 4401682 dan Email : [email protected]. Pengumpulan data dari laporan-laporan keuangan dan dokumentasi yang bersangkutan dengan skripsi ini menggunakan situs internet yaitu www.idx.co.id. Analisis data yang penulis gunakan adalah kuantitatif dan deskriptif. Analisis kuantitatif dilakukan dengan menggunakan rumus matematika terhadap data dalam bentuk angka yang ditabulasikan dalam bentuk tabel, kemudian dibahas dengan metode deskriptif. Hasil penelitian ini bahwa kurangnya perencanaan yang mengakibatkan meningkatnya biaya tetap dan menurunnya biaya variabel dan menurunnya harga pokok penjualan akan berakibat terhadap kurang atau sedikitnya penjualan yang dicapai. Jika perusahaan ingin memperoleh penjualan yang tinggi, hendaknya perusahaan meningkatkan tingkat penjualan BEP dan mengurangi biaya tetap. Dari hasil penelitian penulis mengambil kesimpulan bahwa berubahnya harga jual, biaya tetap, dan biaya variabel setiap tahunnya sangat mempengaruhi break even point

Tibet vs the Andes: Adaptations to Chronic Hypoxia

A paper exploring adaptations to chronic hypoxia as observed in native populations of Tibetan and Andean residents

ANALISIS BREAK EVEN POINT PADA PT. INTRACO PENTA Tbk

Harga Pokok Penjualan, Biaya Operasional ( Biaya Tetap dan Biaya Variabel ) serta laba merupakan hal yang perlu untuk diperhatikan dalam manajemen perusahaan. Dimana untuk mencapai kontiunitas perusahaan diperlukan penjualan yang mencapai target dan laba yang optimal serta kebijaksanaan perusahaan dalam mengelola dan mengalokasikan modalnya. Besarnya penjualan dan laba yang diperoleh merupakan ukuran untuk menilai sukses tidaknya manajemen dalam mengelola perusahaan, untuk memperoleh besarnya penjualan ataupun laba yang diharapkan diperlukan suatu perencanaan yang baik, semua ini memerlukan pemikiran yang semakin mendasar bagi manajemen perusahaan dalam mengambil kebijaksanaan, segala aktifitas perusahaan dapat memberikan keuntungan yang maksimal atau perusahaan dapat bertahan untuk menjalankan aktifitasnya. Tujuan penelitian ini adalah untuk mengetahui secara jelas faktor apa yang menyebabkan terajadinya penurunan penjualan pada tahun 2009 dan pada nilai penjualan berapa perusahaan mencapai break even point serta margin of safety, dengan menggunakan metode analisis break even point. Penelitian dilakukan pada PT. Intraco Penta Tbk yang berkantor pusat di JL. Raya Cakung Cilincing KM 3,5, Tel. (021) 4401408. Fax. (021) 4401682 dan Email : [email protected]. Pengumpulan data dari laporan-laporan keuangan dan dokumentasi yang bersangkutan dengan skripsi ini menggunakan situs internet yaitu www.idx.co.id. Analisis data yang penulis gunakan adalah kuantitatif dan deskriptif. Analisis kuantitatif dilakukan dengan menggunakan rumus matematika terhadap data dalam bentuk angka yang ditabulasikan dalam bentuk tabel, kemudian dibahas dengan metode deskriptif. Hasil penelitian ini bahwa kurangnya perencanaan yang mengakibatkan meningkatnya biaya tetap dan menurunnya biaya variabel dan menurunnya harga pokok penjualan akan berakibat terhadap kurang atau sedikitnya penjualan yang dicapai. Jika perusahaan ingin memperoleh penjualan yang tinggi, hendaknya perusahaan meningkatkan tingkat penjualan BEP dan mengurangi biaya tetap. Dari hasil penelitian penulis mengambil kesimpulan bahwa berubahnya harga jual, biaya tetap, dan biaya variabel setiap tahunnya sangat mempengaruhi break even point

An extension of the Cayley transform method for a parameterized generalized inverse eigenvalue problem

[EN] Since recent studies have shown that the Cayley transform method can be an effective iterative method for solving the inverse eigenvalue problem, in this work, we consider using an extension of it for solving a type of parameterized generalized inverse eigenvalue problem and prove its locally quadratic convergence. This type of inverse eigenvalue problem, which includes multiplicative and additive inverse eigenvalue problems, appears in many applications. Also, we consider the case where the given eigenvalues are multiple. In this case, we describe a modified problem that is not overdetermined and discuss the extension of the Cayley transform method for this modified problem. Finally, to demonstrate the effectiveness of these algorithms, we present some numerical examples to show that the proposed methods are practical and efficient.The authors would like to express their heartfelt thanks to the editor and anonymous referees for their useful comments and constructive suggestions that substantially improved the quality and presentation of this article. This research was developed during a visit of Z.D. to Universitat Politecnica de Valencia. Z.D. would like to thank the hospitality shown by D. Sistemes Informatics i Computacio, Universitat Politecnica de Valencia. J.E.R. was partially supported by the Spanish Agencia Estatal de Investigacion (AEI) under grant TIN2016-75985-P, which includes European Commission ERDF funds. The authors thank Carmen Campos for useful comments on an initial draft of the article.Dalvand, Z.; Hajarian, M.; Román Moltó, JE. (2020). An extension of the Cayley transform method for a parameterized generalized inverse eigenvalue problem. Numerical Linear Algebra with Applications. 27(6):1-24. https://doi.org/10.1002/nla.2327S124276Chu, M., & Golub, G. (2005). Inverse Eigenvalue Problems. doi:10.1093/acprof:oso/9780198566649.001.0001Hajarian, M., & Abbas, H. (2018). Least squares solutions of quadratic inverse eigenvalue problem with partially bisymmetric matrices under prescribed submatrix constraints. Computers & Mathematics with Applications, 76(6), 1458-1475. doi:10.1016/j.camwa.2018.06.038Hajarian, M. (2019). An efficient algorithm based on Lanczos type of BCR to solve constrained quadratic inverse eigenvalue problems. Journal of Computational and Applied Mathematics, 346, 418-431. doi:10.1016/j.cam.2018.07.025Hajarian, M. (2018). Solving constrained quadratic inverse eigenvalue problem via conjugate direction method. Computers & Mathematics with Applications, 76(10), 2384-2401. doi:10.1016/j.camwa.2018.08.034Chu, M. T., & Golub, G. H. (2002). Structured inverse eigenvalue problems. Acta Numerica, 11, 1-71. doi:10.1017/s0962492902000016Ghanbari, K., & Parvizpour, F. (2012). Generalized inverse eigenvalue problem with mixed eigendata. Linear Algebra and its Applications, 437(8), 2056-2063. doi:10.1016/j.laa.2012.05.020Yuan, Y.-X., & Dai, H. (2009). A generalized inverse eigenvalue problem in structural dynamic model updating. Journal of Computational and Applied Mathematics, 226(1), 42-49. doi:10.1016/j.cam.2008.05.015Yuan, S.-F., Wang, Q.-W., & Xiong, Z.-P. (2013). Linear parameterized inverse eigenvalue problem of bisymmetric matrices. Linear Algebra and its Applications, 439(7), 1990-2007. doi:10.1016/j.laa.2013.05.026Dai, H., Bai, Z.-Z., & Wei, Y. (2015). On the Solvability Condition and Numerical Algorithm for the Parameterized Generalized Inverse Eigenvalue Problem. SIAM Journal on Matrix Analysis and Applications, 36(2), 707-726. doi:10.1137/140972494Gladwell, G. M. L. (1986). Inverse Problems in Vibration. Applied Mechanics Reviews, 39(7), 1013-1018. doi:10.1115/1.3149517Friedland, S., Nocedal, J., & Overton, M. L. (1987). The Formulation and Analysis of Numerical Methods for Inverse Eigenvalue Problems. SIAM Journal on Numerical Analysis, 24(3), 634-667. doi:10.1137/0724043Chan, R. H. (2003). BIT Numerical Mathematics, 43(1), 7-20. doi:10.1023/a:1023611931016Bai, Z.-J., Chan, R. H., & Morini, B. (2004). An inexact Cayley transform method for inverse eigenvalue problems. Inverse Problems, 20(5), 1675-1689. doi:10.1088/0266-5611/20/5/022Shen, W. P., Li, C., & Jin, X. Q. (2011). A Ulm-like method for inverse eigenvalue problems. Applied Numerical Mathematics, 61(3), 356-367. doi:10.1016/j.apnum.2010.11.001Shen, W., & Li, C. (2012). AN ULM-LIKE CAYLEY TRANSFORM METHOD FOR INVERSE EIGENVALUE PROBLEMS. Taiwanese Journal of Mathematics, 16(1). doi:10.11650/twjm/1500406546Aishima, K. (2018). A quadratically convergent algorithm based on matrix equations for inverse eigenvalue problems. Linear Algebra and its Applications, 542, 310-333. doi:10.1016/j.laa.2017.05.019Shen, W. P., Li, C., & Jin, X. Q. (2015). An inexact Cayley transform method for inverse eigenvalue problems with multiple eigenvalues. Inverse Problems, 31(8), 085007. doi:10.1088/0266-5611/31/8/085007Shen, W., Li, C., & Jin, X. (2016). An Ulm-like Cayley Transform Method for Inverse Eigenvalue Problems with Multiple Eigenvalues. Numerical Mathematics: Theory, Methods and Applications, 9(4), 664-685. doi:10.4208/nmtma.2016.y15030Aishima, K. (2018). A quadratically convergent algorithm for inverse eigenvalue problems with multiple eigenvalues. Linear Algebra and its Applications, 549, 30-52. doi:10.1016/j.laa.2018.03.022Li, L. (1995). Sufficient conditions for the solvability of an algebraic inverse eigenvalue problem. Linear Algebra and its Applications, 221, 117-129. doi:10.1016/0024-3795(93)00225-oBiegler-König, F. W. (1981). Sufficient conditions for the solubility of inverse eigenvalue problems. Linear Algebra and its Applications, 40, 89-100. doi:10.1016/0024-3795(81)90142-7Alexander, J. C. (1978). The additive inverse eigenvalue problem and topological degree. Proceedings of the American Mathematical Society, 70(1), 5-5. doi:10.1090/s0002-9939-1978-0487546-3Byrnes, C. I., & Wang, X. (1993). The Additive Inverse Eigenvalue Problem for Lie Perturbations. SIAM Journal on Matrix Analysis and Applications, 14(1), 113-117. doi:10.1137/0614009Wang, Z., & Vong, S. (2013). A Guass–Newton-like method for inverse eigenvalue problems. International Journal of Computer Mathematics, 90(7), 1435-1447. doi:10.1080/00207160.2012.750721Jiang, J., Dai, H., & Yuan, Y. (2013). A symmetric generalized inverse eigenvalue problem in structural dynamics model updating. 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Interval multi-linear systems for tensors in the max-plus algebra and their application in solving the job shop problem

summary:In this paper, we propose the notions of the max-plus algebra of the interval tensors, which can be used for the extension of interval linear systems to interval multi-linear systems in the max-plus algebra. Some properties and basic results of interval multi-linear systems in max-plus algebra are derived. An algorithm is developed for computing a solution of the multi-linear systems in the max-plus algebra. Necessary and sufficient conditions for the interval multi-linear systems for weak solvability over max-plus algebra are obtained as well. Also, some examples are given for illustrating the obtained results. Moreover, we briefly sketch how our results can be used in the max-plus algebraic system theory for synchronized discrete event systems

Gradient Based Iterative Algorithm to Solve General Coupled Discrete-Time Periodic Matrix Equations over Generalized Reflexive Matrices

The discrete-time periodic matrix equations are encountered in periodic state feedback problems and model reduction of periodic descriptor systems. The aim of this paper is to compute the generalized reflexive solutions of the general coupled discrete-time periodic matrix equations. We introduce a gradient-based iterative (GI) algorithm for finding the generalized reflexive solutions of the general coupled discretetime periodic matrix equations. It is shown that the introduced GI algorithm always converges to the generalized reflexive solutions for any initial generalized reflexive matrices. Finally, two numerical examples are investigated to confirm the efficiency of GI algorithm

Strategic corporate communication in the digital age

This chapter presents a systematic review of over thirty (30) types of online marketing methods. It describes different methods like email marketing, social network marketing, in-game marketing and augmented reality marketing, among other approaches. The researchers discuss that the rationale for using these online marketing strategies is to increase brand awareness, customer centric marketing and consumer loyalty. They shed light on various personalization methods including recommendation systems and user generated content in their taxonomy of online marketing terms. Hence, they explain how these online marketing methods are related to each other. The researchers contend that the boundaries between online marketing methods have not been clarified enough within the academic literature. Therefore, this chapter provides a better understanding of different online marketing methods. A review of the literature suggests that the ‘oldest’ online marketing methods including the email and the websites are still very relevant for today’s corporate communication. In conclusion, the researchers put forward their recommendations for future research about contemporary online marketing methods.peer-reviewe

Effects of ghrelin on in vitro nuclear maturation and subsequent embryo development of immature bovine oocytes

Development of efficient culture system to support embryonic development would be valuable when percentage of produced embryos reaching to the blastocyst stage is important. However, the rate of bovine embryo production in vitro is still lower than expected. Present study was performed to investigate the effect of ghrelin on nuclear maturation and subsequent bovine embryo development in vitro. Cumulus-oocyte-complexes were collected from slaughterhouse ovaries and randomly allocated in each treatment groups. Five different concentrations of ghrelin (0, 5, 50, 500 and 1000 ng mL-1) were added to the in vitro maturation medium (Hepes-buffered medium 199+fetal calf serum+gonadotrophins+insulin+antibiotics). The proportion of oocytes developed to metaphase II stage was significantly increased at 5 and 50 ng mL-1 ghrelin (86.32±3.38 and 89.77±2.92%, respectively). The result also indicated that adding high concentration of ghrelin adversely affect (p<0.05) the nuclear maturation rates of bovine oocytes. However, the subsequent embryo development was not significantly affected by addition of ghrelin to the IVM medium. This study showed that inclusion of 5-50 ng mL-1 ghrelin in maturation medium may have beneficial effects on nuclear maturation of bovine oocytes in vitro