Operational Expenditure Research Articles

Strategic Optimization in Distribution Centers: Leveraging Relocation, P-Median, and GIS-Based Routing for Enhanced Efficiency

In the realm of B2C (Business to Customer) company marketing, it is imperative to focus on sales and customer satisfaction. To uphold customer contentment, B2C enterprises must strategically position their delivery facilities to optimize efficiency and minimize both time and operational expenditures. PT ABC, a B2C entity specializing in the distribution of packaged goods, currently faces challenges in handling a substantial volume of requests, some of which are situated far from their distribution centers. This predicament leads to elevated fulfillment costs and an inefficient operational process. Consequently, the relocation of distribution center facilities becomes a necessity. The relocation process will be executed employing the P-Median method, facilitated by LINGO software. The P-Median analysis yielded three potential new locations: Cikupa, Jombang Wetan, and Bencongan Indah. Subsequently, further assessment through the resolution of the MTCVRP (Multitrip Capacitated Vehicle Routing Problem) with the aid of ArcGIS software was conducted. As a result, Jombang Wetan emerged as the optimal candidate, exhibiting a remarkable reduction of 165.7 kilometers or a 31.33% decrease in average mileage. This choice promises a more efficient and effective product distribution operation.

BELANJA MODAL KABUPATEN/KOTA DI PROVINSI LAMPUNG: AMATAN TERHADAP PENDAPATAN DAERAH DAN DANA PERIMBANGAN

Lampung is a province in Indonesia with the highest percentage of regional budget realization for the 2022 fiscal year. However, the Lampung Provincial Budget's allocation for capital expenditure remains inadequate when compared to the realization of operational expenditure. When regional expenditure is viewed in terms of benefits, allocating the budget to the capital sector is very beneficial and productive for growth and service provision to the community. This study aims to analyze the effect of Regional Original Revenue, General Allocation Fund, Special Allocation Fund and Profit Sharing Fund on District/City Capital Expenditure in Lampung Province for 2019-2022. This study determined a sample of 15 administrative regions in Lampung Province covering 13 districts and 2 cities using a quantitative approach. The data used is secondary data in the form of time series data for the 2019-2022 fiscal year period sourced from the website of the Central Statistics Agency of Lampung Province and the Directorate General of Financial Balance of the Ministry of Finance of the Republic of Indonesia in the form of a Report on the Realization of the District/City Budget of Lampung Province. Multiple Linear Regression Analysis is used to test hypotheses in data analysis techniques that prove Local Original Revenue and Special Allocation Fund have an effect on Capital Expenditure. Meanwhile, the General Allocation Fund and Profit Sharing Fund have no effect on capital expenditure.

Low Latency 5G IP Transmission Backhaul Network Architecture: A Techno-Economic Analysis

The steeply rising demand for mobile data drives the investigation of the transmission backhaul network architecture and cost for the fifth generation (5G) of mobile technologies. The proposed backhaul architecture will facilitate high throughput, low latency, scalability, low cost of ownership, and high capacity backhaul for 5G mobile technologies. This paper presents a transmission backhaul network architecture for 5G technology; the proposed internet protocol (IP) transmission backhauling architecture includes the data center, core network, distribution network, and access or IP random access network. A mathematical model for the data center IP core network, IP distributed network, and the IP access network for capital expenditure (Capex), operational expenditure (Opex), and the total cost of ownership (TCO) are presented, as well as a mathematical model for the entire backhauling architecture. The result shows that the increase in IP sites is positively proportional to the Capex and negatively proportional to the Opex. The selectivity analysis shows that the increase in bandwidth is directly proportional to the Capex, Opex, and TCO in the IP core network. The increase in data centers is directly proportional to the Capex, Opex, and TCO of the entire backhauling architecture.

Decarbonising road freight transport: The role of zero-emission trucks and intangible costs

The road freight sector faces significant challenges in decarbonisation, driven by high energy demand and limited availability of low-emission fuels and commercialised zero-emission vehicles. This study investigates intangible costs associated with advanced electric and hydrogen-powered trucks, including recharging/refuelling time, cargo capacity limitations, and buyer reluctance towards emerging technologies. Utilising a comprehensive whole-systems modelling approach considering low- and zero-emission fuels, inter-sectoral dynamics, and the carbon budget, we explore cost-optimal decarbonisation pathways for heavy, medium, and light trucks. Scenario and sensitivity analyses reveal the following insights: (1) Electric trucks dominate the market under mitigation pathways across all weight categories. However, the inclusion of intangible costs triggers a shift, leading to the emergence of hydrogen fuel cell vehicles for heavy trucks, while battery electric vehicles are preferred for medium and small trucks. (2) Prioritising heavy truck decarbonisation and taking early action are crucial to avoid carbon lock-in effects. (3) Considering limited decarbonisation options, where electric and hydrogen-fuelled trucks are pivotal, this research highlights the significance of policy instruments targeting operational expenditures over conventional purchase price incentives. Such policies offer dual benefits by supporting truck owners and directing incentives more precisely towards achieving measurable emission reductions.

IMPLEMENTATION AND ACCOUNTABILITY OF FINANCIAL MANAGEMENT IN KEDUNGWARU VILLAGE, TULUNGAGUNG

The problem in this study is the measurement of the performance of the village government's financial statements in Kedungwaru Tulungagung in managing the village income and expenditure budget by focusing on financial performance analysis based on Permendagri No. 113 of 2014. This study uses a qualitative descriptive approach, using primary data sourced from APBDes from the period 2019-2021. The data analysis technique in this research is using trend analysis. The results of this study explain that financial reporting performance in terms of independence is in a constructive category, meaning that the intervention of the central, provincial and district governments has decreased because the village government is quite capable of managing its local autonomy. The results are obtained from the effectiveness of village finances that meet the criteria required by Permendagri No. 113 of 2014. Financial efficiency in the inefficient category exceeds the standard provisions of above 60%. Operational expenditure obtained by the average operating expenditure issued by the Village Government is appropriate. The growth of financial income obtained on average has fulfilled the element of financial performance accountability, because it has been able to maintain and increase its growth from one period to the next.

Technical–Economic Analysis for Ammonia Ocean Transportation Using an Ammonia-Fueled Carrier

This study performed a technical–economic analysis for ship-based ammonia transportation to investigate the feasibility of international ammonia transportation. Ammonia is considered to be a vital hydrogen carrier, so the international trade in ammonia by ship will considerably increase in the future. This study proposed three scenarios for transporting ammonia from the USA, Saudi Arabia, and Australia to South Korea and employed an 84,000 m3 class ammonia carrier. Not only traditional very low sulfur fuel oil (VLSFO)/marine diesel oil (MDO) but also LNG and ammonia fuels were considered as propulsion and power generation fuels in the carrier. A life-cycle cost (LCC) model consisting of capital expenditure (CAPEX) and operational expenditure (OPEX) was employed for the cost estimation. The results showed that the transportation costs depend on the distance. The unit transportation cost from the USA to South Korea was approximately three times higher than that of Australia to South Korea. Ammonia fuel yielded the highest costs among the fuels investigated (VLSFO/MGO, LNG, and ammonia). When using ammonia fuel, the unit transportation cost was approximately twice that when using VLSFO/MDO. The fuel costs occupied the largest portion of the LCC. The unit transportation costs from Australia to South Korea were 23.6 USD/ton-NH3 for the LVSFO/MDO fuel case, 31.6 USD/ton-NH3 for the LNG fuel case, and 42.9 USD/ton-NH3 for the ammonia fuel case. This study also conducted a sensitivity analysis to investigate the influence of assumptions, including assumed parameters.

A new perspective on the performance comparison of pure electric buses versus converted electric buses in public transportation systems

Abstract The utilization of electric buses presents a viable solution to the reduction of greenhouse gas emissions and the concomitant decrease in fossil fuel consumption. Furthermore, their low-noise operation has the additional benefit of reducing noise pollution, which is a particular issue in large urban areas. This constitutes a significant advantage for public transport systems. Additionally, they provide cost savings in operations and maintenance, which represent a substantial proportion of expenditure for public transport operators. However, the initial purchase cost of electric buses is higher than that of conventional buses (diesel and CNG). This discrepancy can be attributed primarily to the absence of economies of scale in the manufacturing of electric bus subsystems and the substantial expenses associated with non-standardized, disparate technologies, most notably the high-voltage traction battery. The considerable disparity in the upfront cost of electric buses (in comparison to their internal combustion counterparts of equivalent specifications) has prompted a novel strategy among local authorities responsible for the provision of public transportation services: Retrofit! This paper presents, for the first time, a comparison between all-electric buses constructed from the ground up and retrofitted diesel-electric buses in actual public transportation operations. The results obtained will facilitate an evaluation of the retrofit approach within the context of sustainable transport policies, with the ultimate objective of raising awareness among relevant audiences and decision-making mechanisms.

Introduction of Electricity Storage and Photovoltaics for an Adequate Self-Sufficiency in Large Building Complexes

Energy usage in large-scale premises exhibits a distinctive pattern, encompassing both thermal energy and electricity. As a result of the recent energy crisis, the operational expenditures associated with these demands have markedly risen. In line with EU Energy Policies, one of the future goals is the transition towards energy-wise self-sufficient buildings powered by renewable energy sources (RES). Nowadays, a combination of contemporary energy management systems, electricity storage and RES are proposed to achieve nearly zero emission-producing energy consumption in buildings. This paper examines the energy consumption patterns of a hotel situated on the Mediterranean, in order to investigate the potential of RES-induced independence and forecast future expansion prospects. An algorithm has been introduced to both optimize and enhance the self-sufficiency of the hotel under consideration. The proposed algorithm successfully enhances the hotel's energy self-sufficiency, achieving a remarkable 99% rate through the dimensions of PV power and corresponding battery capacity for all years under examination, yielding the corresponding financial and environmental conclusions.

Techno-economic and environmental assessment of hydrogen production through ammonia decomposition

Hydrogen is one of the potential candidates to replace fossil fuels to meet net zero emissions target. This study reports a detailed techno-economic and environmental assessment of hydrogen production through ammonia decomposition. The case study is based on a multiple catalytic packed bed reactor with intermediate heating system. Aspen plus® and MATLAB® were linked to evaluate economic and environmental impact of the process. The process parameter like furnace temperature, flue gas recirculation, ammonia decomposition temperature, market ammonia supply pressure, ammonia decomposition pressure, hydrogen purification unit's pressure and equivalence ratio, and economic parameters of capital expenditure (CAPEX) and operating expenditure (OPEX) were considered. The overall thermal efficiency of the developed process is found to be 79%. The levelized cost of hydrogen (LCOH) is estimated and found to be 6.05 USD/kg of H2 based on CAPEX and OPEX. A major contribution of up to 62.2% to LCOH comes from the price of feed Ammonia. Based on 25-year plant life with 10% discounted rate the plant is economically viable, with a return on investment of 23.7%, in a payback period of 3.58 years. Global warming potential of the process is also carried out.

AI-enhanced adsorption modeling: Challenges, applications, and bibliographic analysis

Inorganic and organic contaminants, such as fertilisers, heavy metals, and dyes, are the primary causes of water pollution. The field of artificial intelligence (AI) has received significant interest due to its capacity to address challenges across various fields. The use of AI techniques in water treatment and desalination has recently shown useful for optimising processes and dealing with the challenges of water pollution and scarcity. The utilization of AI in the water treatment industry is anticipated to result in a reduction in operational expenditures through the lowering of procedure costs and the optimisation of chemical utilization. The predictive capabilities of artificial intelligence models have accurately assessed the efficacy of different adsorbents in removing contaminants from wastewater. This article provides an overview of the various AI techniques and how they can be used in the adsorption of contaminants during the water treatment process. The reviewed publications were analysed for their diversity in journal type, publication year, research methodology, and initial study context. Citation network analysis, an objective method, and tools like VOSviewer are used to find these groups. The primary issues that need to be addressed include the availability and selection of data, low reproducibility, and little proof of uses in real water treatment. The provision of challenges is essential to ensure the prospective success of AI associated with technologies. The brief overview holds importance to everyone involved in the field of water, encompassing scientists, engineers, students, and stakeholders.

Integrating N‐person Intuitionistic Neutrosophic Soft Games with Neutrosophic Cognitive Maps for Cloud Storage with Accounting Information Systems

Neutrosophic logic is founded on non-standard evaluation. In neutrosophic set (NS), the computation of indefiniteness is explicit, while the membership of truth, falsity, and indeterminacy are non-reliable. Recently, various attractive game theory application is extended by entrenching the fuzzy set logic. The accounting data analysis has to contribute the innovativeness. This includes various characteristics. It applies billions of individuals in the business to develop and design novel products until the sale managing of the enormous sales staff. While cloud storage provides flexibility and scalability, it also comes with related costs, involving data transfer fees, subscription fees, and storage costs. Optimizing and managing cloud storage costs associated with business needs and budgetary constraints is crucial. Cloud-based AIS decreases the necessity for localized infrastructure and hardware, oscillating rate from capital to operational expenditure. This enables organizations to pay only for the used resource, resulting in economic efficiencies. Incorporating cloud technology into accounting information systems (AIS) provides several advantages. To increase the capability of accounting data statistics and analysis, this article introduces an N‐person intuitionistic neutrosophic soft game with Neutrosophic Cognitive Maps (NINSG-NCM) for cloud storage with AIS. The NINSG-NCM technique considered a contemporary accounting data analysis is built based on the block bit sequence evaluation technique and extracts the association rule representative amount of accounting data. Integrated with cloud computing (CC) framework, the NINSG-NCM method is proposed, and the NCM clustering technique is used for realizing the modern accounting data clustering, and the NINSG method could enhance the capability of statistical analysis and parallel computing of accounting data. Lastly, salp swarm algorithm (SSA) is applied for hyperparameter tuning method. The experimental outcomes illustrate that the designed intelligent data evaluation technique makes the parallel computing efficacy high and the statistical evaluation capability of accounting data better.

Advanced Nanofiltration Techniques for Efficient Removal of Microplastics from Water: A Review

The growing number of microplastics in water bodies is now recognized as a significant global environmental issue, offering substantial risks to both aquatic ecosystems and human well-being. The present research investigates the progress and application of state-of-the-art nanofiltration techniques to respond to this critical issue. In this an in-depth examination of several different nanofiltration methods, investigating their efficacy, their fundamental mechanisms, and variety in the filtration of microplastics from various water sources. The study covers a variety of materials and membrane layouts, investigating the ways they contribute to improving filtering efficiency and selectivity. Also, the present study analyzes the practical considerations that accompany the implementation of these methodologies, including operational expenditures, scalability potential, and ecological consequences. The results of this investigation demonstrate that the utilization of advanced nanofiltration technologies offers significant promise for solving the issue of microplastic pollution. This shows their potential in protecting the quality of water as well as having a beneficial effect on global environmental sustainability.

Optimizing Energy Efficiency: An Integrated Life Cycle Costing Approach for Centralized Cooling Plants

Gas District Cooling (GDC) is an emerging technology utilizing natural gas-based systems for efficient district-scale cooling. This study develops a comprehensive Life Cycle Costing (LCC) model integrating capital expenditure (CAPEX) and operational expenditure (OPEX) for Thermal Energy Storage (TES) and Electrical Chillers (ECs) within GDC plants. Validated through a case study at an academic institute's GDC plant in Malaysia, the model assesses breakeven scenarios, revealing that project feasibility is optimal under case-II conditions, emphasizing the importance of operational efficiency for sustained economic viability throughout the plant's lifespan. These insights enhance understanding of financial considerations and investment strategies for adopting GDC technology in urban cooling applications, highlighting the need for strategic planning and lifecycle management to optimize economic performance and support broader sustainable development goals. Ongoing research will further refine LCC models, advancing the economic competitiveness of GDC as a key component of sustainable urban cooling solutions.

The Effect Of Use Of Debit Cards And Electronic Money (E-Money) On Operational Expenditures

This research aims to determine the effect of using debit cards and electronic money on operational expenditure (Case Study of Food and Beverage MSMEs in Ngaliyan District, Semarang City). This research is quantitative research. The subjects in this research were Food and Beverage MSMEs in Ngaliyan District, Semarang City with a total of 76 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis. Analysis of research data using SPSS Version 25. The results of this research show that there is a significant negative influence of debit cards on the operational expenditure of Food and Beverage MSMEs in Ngaliyan District, Semarang City and a significant positive influence of electronic money (E-Money) on the operational expenditure of Food and Beverage MSMEs in the District Visiting Semarang City.

Financial Performance Analysis of Districts/Cities in North Maluku Province: Insights and Priorities

This study seeks to examine the financial performance of Districts/Cities in North Maluku Province through descriptive analysis of financial ratios. The descriptive analysis method was chosen to depict and examine the financial conditions of the regions in detail based on available data. The findings reveal several key points: Firstly, the effectiveness ratio of Districts/Cities in North Maluku Province indicates ineffective performance, as the actual Local Own-Source Revenue (PAD) falls short of the set targets or budgets. Secondly, the fiscal decentralization ratio of Districts/Cities shows limitations in the regions' ability to finance local expenditures from PAD, with a very low level of financial independence. Thirdly, although the growth ratio of Districts/Cities shows positive fluctuations from 2018 to 2022, the growth remains low and unstable from one period to the next. Finally, there is a significant disparity between operational expenditure and capital expenditure, highlighting the need for prioritized budget allocations to support infrastructure development and overall community welfare. These research findings provide an in-depth perspective on the challenges and potential improvements in financial management at the local government level in North Maluku Province.

PROPOSED STRATEGY OF MRO OPTIMIZATION IN COST-EFFECTIVE PROGRAM BY USING KEPNER-TREGOE ANALYSIS AND ANALYTICAL HIERARCHY PROCESS (AHP)

ADC Company is a global company that operates since the year 2000 that has an issue with Maintenance Repair and Operations (MRO) in its system. The current performance and objectives show that they need to take a look at something that can be done possibly and take the initiative that can be improving the company’s performance, especially in this kind of situation. The current setup of Maintenance Repair and Operations or MRO of this company has shown the value that this company has 43% Non-Moving Spare Part (PNM-SP) Material value that is excessive and has turned into a particular issue for the Company, which is supposed to be their fresh money that can be operated further. This inefficient inventory due to significant Potential Non-Moving Spare Part (PNM-SP) Materials all across the years has resulted in the inefficiency of Operational Expenditures (OPEX) which costs the company unused/ never used bought materials associated with handling and maintaining costs produced by those (PNM-SP) materials. The higher the inventory value and the remaining items/materials that cannot be utilized, then the worse the inventory performance reflects. Therefore, the business problem could be identified and further transformed into a problem statement. The objectives of this research are to overcome or reduce the volume of Potential Non-Moving Spare parts (PNM-SP) Materials in our organization, and what tactics or alternative solutions exist to avoid massive Potential Non-Moving Spare parts (PNM-SP) Materials, along with the precautions that should be taken in the event happens in the future, by using Kepner Tregoe Analysis and Analytical Hierarchy Process (AHP). As the result, observed there are 2 quick win actions that can be initiated, those are “Review Item Criticality and removal follow-up” and “Review the calculation and Quantity” consecutively, consistently selected by both Analytical Hierarchy Process (AHP) and Kepner-Tregoe Analysis that has potential effect for the company to sustain and growing up further.

Understanding Porous Transport Layer Structure-Property-Performance Relationships in PEM Water Electrolyzers

Low temperature electrolysis (LTE) is a very promising technology to help with the decarbonization of the energy sector through the production of green hydrogen from renewable energy sources. The DOE has recently launched the first Energy Earthshot targeting the reduction of clean hydrogen cost by 80% to $1 per 1 kg H2 produced in 1 decade. To reach such ambitious targets the technology development needs to consider both capital expenditures (CAPEX) such as material and component costs and their lifetimes, as well as operational expenditures (OPEX) such as cell performance and efficiency. One component that touches on either expenditure is the porous transport layer (PTL). The PTL provides various key functions within an electrolysis cell/stack. It provides transport pathways for electrons, water and gas, and mechanical support for the membrane. Its interface with the catalyst layer is crucial with regards to the limitation of ohmic overpotentials, but also heat transport within the cell. PTLs are currently fabricated from sintered Ti materials that are required to be coated with a PGM material when operated with low loading catalyst layers. Multi-layer PTL materials may further improve cell performance and enable the thrifting of catalyst loadings and the utilization of thin membrane materials. This presentation will introduce the various functionalities of the PTL and highlight research and development efforts including those of DOE’s H2New Consortium and NREL. Specifically impacts of PTL morphology, PTL coatings, and PTL/catalyst layer interactions will be discussed.

Performance Comparison of Harvesting Performance of Different Harvesting Methods in Oil Palm Plantation

Mechanisation in oil palm industry has long been promoted in order to increase the efficiency and productivity of the industry but its adoption is low. One of the reasons is the skeptical view of high cost in mechanisation adoption and the lack of productivity data to compare the performance of manual versus several mechanised operations. This paper attempts to analyse the performance of different harvesting methods available in oil palm industry and assess the efficiency of each method. This study compared the fresh fruit bunch (FFB) harvesting performance of manual, mechanised cutter, i.e. CANTAS and an excavator based harvesting machine. The price and productivity data of each method were taken from literature. The capital (CAPEX) and operation (OPEX) expenditure in terms of cost per tonne were calculated based on the collected data. The result of each method’s performance was then projected in the form of labour to land ratio to determine the efficiency of each method. The CAPEX of harvesting machine is the highest which was RM 280,155.55, followed by CANTAS with RM 3806.33 and manual harvesting for RM 601.00. This reflected to the slightly higher OPEX which was RM 46.45/tonne, compared to CANTAS of RM 28.72/tonne and manual harvesting with RM 39.35/tonne. The machine was shown to cover more plantation area for harvesting with labour to land ratio of 1:86 ha, compare to 1:35 ha for CANTAS and 1:21 ha for manual harvesting. In conclusion, mechanised harvesting machineries increased harvesting efficiency by covering more plantation area. Although mechanisation adoption is unfavourable due to initial capital cost, the difference in OPEX between manual and harvesting machine is shown to be small, and even lower if compared with CANTAS in the long term.

Joint user plane function instance and base station scheduling in mobile networks

AbstractTo guarantee a high data transmission rate in heterogeneous mobile networks, sufficient small base stations (SBSs) and user plane function (UPF) instances should be active. However, the excessive operation of SBSs and UPF instances can increase the operating expenditure (OPEX) for the network operator. To balance the data rate and OPEX, we propose a joint UPF instance–SBS scheduling algorithm (J‐UBSA). In the proposed J‐UBSA, a controller periodically determines the appropriate number of active SBSs and UPF instances based on estimated variations in session requests. The decision‐making process is formulated as a constrained Markov decision process and converted into a linear programming model to obtain the optimal solution using a traditional algorithm with low complexity. Evaluation results demonstrate that J‐UBSA can substantially reduce the OPEX while guaranteeing a suitable average data rate for mobile devices.

Fine and ultrafine flotation with the Concorde CellTM – A journey

The Concorde Cell is a high-intensity pneumatic flotation cell dedicated to fines and ultrafines. Its development by Professor Graeme Jameson and later on by Metso was driven by two considerations: a reduction in bubble size and an increase in the shear rate and energy dissipation rate increases the particle–bubble collision and attachment efficiencies of fine particles. The Concorde Cell is a technology which produces fine air bubbles with high carrying capacity, thereby allowing increased capacity per unit; smaller footprint and a greater recovery of valuable fine particles which can be lost in other flotation cells. In addition, with a smaller number of flotation stages or less recycle required to achieve the desired recoveries, operational expenditures like power, water and reagents can be reduced.In this article, the potential of the Concorde Cell is explored through six cases, from base metals to metallurgical coal. Its main operating parameters, Air-to-Pulp Ratio, froth washing, froth depth and tailings recycle ratio, are investigated and show that the metallurgical performance of the Concorde Cell follows expectations based on the literature. Amongst others, higher APR leads to higher mass pulls and higher recoveries but lower grades, deeper froth depth increases selectivity… But the data also demonstrate the typical complexity of flotation, whereby the negative impact of increased APR can be compensated with froth washing to maintain high grades at high recoveries for example.About ten industrial scale flotation projects worldwide are deploying the Concorde CellTM. The examples of a metallurgical coal washing plant in Australia and of a copper plant in Zambia prove the capacity of the Concorde Cell to better recover the fines and ultrafines while providing high selectivity. In the two case studies, the Concorde Cell outperformed the previous technology specifically on the finest fractions of the processed streams.