Penerapan Biaya Standar dalam Pengendalian Biaya Produksi pada PT. Pertani (Persero) Cabang Sulawesi Utara

Penerapan biaya standar dapat mendorong para eksekutif dan penyelia Perusahaan untuk meningkatkan efisiensi dan efektifitas proses produksi untuk mencapai standar yang telah ditetapkan. Penetapan biaya standar dapat memberikan pedoman untuk mengetahui biaya yang seharusnya terjadi dalam proses produksi. Adapun tujuan dari penelitian ini adalah untuk mengetahui besar biaya standar yang telah diterapkan dan bagaimana penerapan biaya standar pada PT. Pertani. Alat analisis data yang digunakan adalah analisa metode deskriptif analisa dengan pendekatan kuantitatif. Dari hasil analisa tersebut Perusahaan sudah menerapkan biaya standar. Pada tahun 2011 besar biaya stadar yang telah diterapkan adalah sebesar Rp. 6.569.771.800 dengn biaya produksi yang terjadi Rp. 5.563.445.750 dengan demikian Perusahaan mengalami efisiensi sebesar Rp. 1.006.326.050 dengan presentase 18,088 %. Oleh karena itu sebaiknya Perusahaan mempertahankan biaya produksi yang telah disepakati dengan para pemasok sehingga efisiensi dapat tetap terjadi dikarenakan lebih murah dari standar harga yang telah ditetapkan oleh Perusahaan

Overview of Translational Systems Biology.

<p>Pre-existing knowledge from the literature and newly generated information from wet lab experiments lead to the development of dynamic mathematical models. These computational simulations can then lead to both knowledge discovery, in the form of basic insights, and translational usage, such as in silico experiments and other engineering processes.</p

Comparison of Classical and Translational Systems Biology.

<p>Comparison of Classical and Translational Systems Biology.</p

Identification of isolates of the plant pathogen <i>Leptosphaeria maculans</i> with resistance to the triazole fungicide fluquinconazole using a novel <i>In Planta</i> assay - Fig 4

<p><b>Frequencies of sensitivity to the DMI fungicides (a) fluquinconazole and (b) tebuconazole in 19 isolates of <i>Leptosphaeria maculans</i> including 5 fungicide resistant isolates 14P286 to 14P291 and a subset of 14 sensitive isolates made of 13 previously characterized isolates D2-D10, D13, D14, D16 and D17 and the fungicide sensitivity control isolate 15FRG066.</b> The radial growth of mycelium on PDA medium amended with technical grade fungicide was measured, and the effective dose at which 50% of growth was inhibited (EC₅₀ value) was calculated for each isolate. Dark and light grey bars indicate sensitivity frequencies of resistant and sensitive isolates, respectively.</p

Method for <i>in planta</i> screening for resistance to the fungicide fluquinconazole in <i>Leptosphaeria maculans</i> populations.

<p>(a) Trays containing ten punnets are sown, with the upper left and lower right punnet with bare seed while the remaining eight punnets with seed treated with fluquinconazole. (b) Seedlings are inoculated ten days after sowing using the ascospore shower method. Stubble is placed 5 cm above the seedlings and moistened three times daily to allow ascospores to discharge and fall on the seedlings below. (c) An example of seedlings that have been inoculated with a population of <i>L</i>. <i>maculans</i> with no fungicide resistance. Only the seedlings with no fungicide (bare from Fig 1A) were infected. (d) An example of seedlings that have been inoculated with a population of <i>L</i>. <i>maculans</i> with high fungicide resistance. Seedlings are infected in all punnets.</p

Disease severity of fungicide resistant <i>Leptosphaeria maculans</i> isolates, 14P286 to 14P291, on different aged leaves in the presence or absence of fluquinconazole compared to the susceptible isolate, D13.

<p>All fungicide resistant isolates caused significantly more disease on fluquinconazole-treated seedlings than the sensitive isolate at all growth stages. Although not fully virulent on cotyledons, the fungicide resistant isolates were equally virulent on both bare and fluquinconazole treated seedlings at the 1^st, 2^nd and 3^rd leaf stages. Disease severity scores are an average of eight replicate plants.</p

Average disease severity of mature canola plants grown from seedlings inoculated with fungicide resistant (14P286-14P291) or control (D13) <i>Leptosphaeria maculans</i> isolates.

<p>Seedlings (bare or fluquinconazole-treated) were inoculated with individual isolates and then allowed to grow through to maturity before being assessed for disease severity at the crown of the plant. For cultivars Westar and Pioneer SturtTT, the fungicide resistant isolates cause significantly more disease than the sensitive isolate, D13, in stems of plants grown from fluquinconazole-treated seedlings. No significant differences were observed for ATR-Stingray due to the low levels of disease detected in all isolates. Disease severity was determined as an average of 12 plants.</p

Survey for fungicide resistance in 200 <i>Leptosphaeria maculans</i> populations from across Australia.

<p>Red dots indicate populations from which isolates were obtained that were able to cause high levels of disease on plants arising from fungicide-treated seed, blue dots indicate populations with low levels of resistance, and green dots indicate populations from which no isolates were obtained that had resistance.</p

<i>In vitro</i> expression analysis of the <i>Cyp51</i> gene in fluquinconazole-resistant (14P287 and 14P289) and fluquinconazole-sensitive (D4, D8 and 15FRG066) <i>Leptosphaeria maculans</i> isolates following the addition of fluquinconazole (0.1 μg ml⁻¹) to cultures.

<p>Black and white bars indicate treated (addition of fluquinconazole (0.1 μg ml⁻¹)) and untreated cultures, respectively. Values are mean of two biological and four technical replicate experiments with standard deviations shown. The treated cultures of fluquinconazole-resistant isolates (14P287 and 14P289) were significantly different (indicated by asterisk) to those of the of the fluquinconazole-sensitive isolates (D4, D8 and 15FRG066) at <i>p</i> < 0.05.</p

Average disease severity scores of seven <i>Leptosphaeria maculans</i> isolates screened on cultivar ATR-Stingray treated with azole fungicides.

<p>The five isolates with increased resistance to fluquinconazole (14P286, 14P287, 14P289, 14P290 and 14P291) compared to the sensitive isolates, D13 and D9, showed no increased resistance to flutriafol or the prothioconazole/tebuconazole mixture. Vertical bars represent the standard error of the average scores determined from eight replicate plants.</p