POTENSI DAN KELAYAKAN PENGEMBANGAN INSTALASI GIZI RSUD ARIFIN ACHMAD MENJADI PROFIT CENTER

The development of dietary catering for outpatients is an opportunity to be one of the hospital profits centers. The study objective was to analyze the potential and the feasibility of the nutrition department as a profit center. The study design was cross-sectional. Data was collected through questionnaires and analyzed by descriptive and correlation analysis. The respondents were 70 inpatients families, 30 management hospital staff, and 32 nutrition department staff. A feasibility analysis was performed using Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), Payback Period (PP), and BEP (Break-Even Point). The results found that there was a relationship between willingness and capacity to pay for main meals (p = 0.013), with an average price of main food Rp. 16,193 ± 9,060 for portion. Respondents from management staffs who agreed to the nutrition department to be a profit center were 90.0 percent and all nutrition staffs. The market aspect was described from the 10 highest diseases of inpatients become a potential market as follow up treatment for post hospitalized patients. The technical aspect shows that the hospital is located in a strategic area and has adequate facilities. The organizational and management aspects show the support and commitment from top management, the commitment of nutrition department staff, and eligible human resources. The economic and financial aspects were described from NPV 0, IRR initial capital. The study conclusion was the Nutrition Department of RSUD AA has the potential to develop into a profit center and is feasible to implement.Keywords: feasibility study, nutrition services, profit center ABSTRAKPengembangan katering diet kepada pasien post rawatan merupakan peluang menjadi profit center dari Instalasi Gizi RSUD AA. Tujuan penelitian adalah untuk menganalisis potensi dan kelayakan pengembangan Instalasi Gizi RSUD AA menjadi profit center. Desain penelitian adalah cross-sectional. Pengumpulan data potensi dilakukan menggunakan kuesioner. Responden adalah 70 orang keluarga pasien, 30 orang dari manajemen, dan 32 orang dari instalasi gizi RSUD AA. Analisis potensi dilakukan secara deskriptif dan uji korelasi. Analisis kelayakan dilakukan dengan Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), Payback Periode (PP) dan BPE (Break Even Point). Hasil penelitian ditemukan ada hubungan antara kemauan dan kemampuan membayar makanan utama (p=0,013), dengan rata-rata harga makanan utama Rp. 16.193 ± 9.060 per porsi. Responden dari manajemen yang menyetujui Instalasi Gizi menjadi profit center adalah 90,0 persen dan semua responden dari instalasi Instalasi Gizi menyetujui menjadi profit center. Aspek pasar dapat dilihat dari 10 penyakit terbesar pasien rawat inap di RSUD AA tahun 2019 yang menunjukkan peluang pasar karena penyakit tersebut membutuhkan diet khusus tidak hanya selama perawatan di RS tetapi juga selama perawatan di rumah. Aspek teknis menunjukkan RSUD AA berada pada lokasi yang strategis, dengan luas yang memadai, dan fasilitas yang cukup. Aspek organisasi dan manajemen menunjukkan adanya dukungan dan komitmen dari top manajemen, komitmen pegawai instalasi gizi, organisasi pengelolaan instalasi gizi sudah mendukung dan jumlah tenaga yang mencukupi. Aspek ekonomi dan keuangan ditemukan dari NPV 0, IRR modal awal. Kesimpulan penelitian adalah Instalasi Gizi RSUD Daerah Arifin Achmad mempunyai potensi dalam pengembangan menjadi profit center dan layak untuk dilaksanakan.Kata kunci: pelayanan gizi, profit center, studi kelayakan

Saregama Carvaan: a phoenix that rose from the ashes

Learning outcomes The learning outcomes of this case are product innovation, the importance of consumer insights and data in marketing and the role of consumer insights in brand revival. Case overview/synopsis This case study is a fascinating look into how the shift from music compact disc (CDs) to streaming has completely changed consumer behavior. This change in attitude led many music labels down one of two paths as follows: shutting down the business or embracing new business models. The case study aims to bring out essential learning from a company, Saregama, that was on the verge of shutting down because of the losses incurred with the shift in consumer behavior from buying music CDs to streaming music for free on every smart device. This shift led most record companies to become shuttered. However, not all were as fortunate as Saregama, who threaded its way toward profitability. This case analyzes how Saregama turned from a loss-making business unit into a profit center by launching a breakthrough product backed by innovative thinking and strong consumer research. The researcher opted for secondary research based on reports from Deloitte and McKinsey & Company and other credible sources to understand the music streaming market in India. The study also includes excerpts from the interview of Vikram Mehra (MD of Saregama India Ltd.) to various media houses and customer reviews on e-commerce sites. Complexity academic level The case is relevant for learners studying for an undergraduate or graduate program and for discussions for modules such as marketing management and international marketing with a focus on product development and strategy. Applicability the case will provide the following exposure to the learners: the difference between corporate and marketing objectives; Using frameworks such as valuable, rare, inimitable, and organization and SAP-LAP to understand the rationale behind strategic decisions; An understanding of the importance of listening to consumers; Using the right marketing elements such as segmentation, targeting and positioning and marketing mix for a competitive marketing strategy. Supplementary materials Teaching notes are available for educators only. Subject code CSS: 8 Marketing.

A new model development for demand forecasting of supply chain from data fusion perspective

In the increasingly competitive society, the supply chain, as the third profit center of the enterprise, makes scholars and industry-related with supply chain more and more interesting in the study of relevant issues. Exiting studies believed that an application of predictive analytics could be a tremendous impact on supply chain management. The uncertainty of supply chain demand and bullwhip effect is a challenge in the supply chain. Data fusion can effectively reduce the uncertainty of demand and the amplification effect. In this study, a new conceptual model was established on the traditional supply chain based on data fusion. Results show that the conceptual model refers to data fusion for solving the uncertain and inconsistent multi-source data by Bayesian estimation and to providing reasonable decision information for supply chain managers.

Coiner’s Remorse

Some who create new words later wish they hadn’t. They experience “coiner’s remorse.” Such penitents include Alan Greenspan (irrational exuberance), Trent Lott (nuclear option), Peter Drucker (profit center), and John Gyakum (bomb cyclone). Coinage regret is felt for a variety of reasons: coiners can develop reservations about their verbal offspring, terms they coined years earlier may no longer reflect their outlook, or the ways others use and misuse it is not to their liking. In that case coinage penitents don’t regret a term they created as much as its usage. As part of the process of semantic change, linguists assume that the meaning of coined words will diversify in ways never intended by their coiner. This is small consolation to those who introduced such terms, however. They’re far more likely to be perturbed than reassured by this inevitable process of definition diffusion.

Establishing the effective tax collection in the developing countries

İn the contemporary condition one of the main the way which leads to the social and economical development is the correctly organized tax system. For this reason tax which is the main profit center for the government should be checked by the tax audit in order to provide budget for state. Specially during the last years modern organized and integrated world practice which brings new technology to the system is observed in the developing countries. Development of the economy is directly depend on the correct and timely collection of the tax payments. Lacks in the tax legislation, tax collection and tax audit which was indicated in the article are affecting to the economy of the developing countries. Government should give strong efford to eloborate the barriers and work attentively for this challenge. Key words: tax, tax collection, tax audit, tax legislation, fine, tax sistem, government policy

Education

Education contributes powerfully to better health and public education is a foundation for democracy. Recently, however, private capital has viewed education as a profit center that can replace revenues lost to the decline of manufacturing. This chapter analyses the ways that modern capitalism has undermined equitable access to quality early childcare, K-12 education, and college by privatizing public education, creating and mandating expensive and inadequately tested but profitable educational tests, technologies and products, and imposing debt on schools and students. A powerful lobby of wealthy individuals and corporate leaders have used their influence to promote market values within the school system. These changes undercut the health- and equity-enhancing characteristics of public education. The chapter also describes how students, parents, teachers, and communities are resisting corporate penetration of public education, rejecting the ways it reinforces systemic racism, and creating models for education that promote health, democracy, and collective success.

Strategi Mempertahankan Energi Dinamis Suatu Wirausaha Pada Perubahan Fenomena Khususnya Fenomena Pandemic Covid 19 Berbasis Pengetahuan

Penelitian ini bertujuan Produktivitas harus dilakukan oleh semua orang untuk memenuhi kebutuhan hidup Dan trends menunjukkan pada minat wirausaha yang semakin meningkat. Banyak faktor yang mempengaruhi terhadap minat usaha, termasuk factor dampak fenomena pandemic covid-19. Teknik analisa pada metode penelitian ini berdasarkan pada pengamatan fenomena wirausaha dimasa pandemic Covid 19 sebagai data kualitatif yang dibandingkan pada pematangan penerapan jawaban (implementasi problem solving) di lintas ruang landasan teori relevansi pada komposisi telaah pada obyek fenomena wirausaha masa pandemic covid 19, dengan melakukan analisa expert judgement temuan pada perspektif (cara pandang) tertentu, sehingga ditemukan pengembangan teori dan praktik pada cara pandang menjawab masalah ekonomi yang menjadi inovasi penyesuaian. Analisa korelasi teori yang dipraktikan adalah menggunakan matriks sebagai alat bantu dalam mengukur SWOT pada kriteria tertentu, unit UKM menjadi profit center dan investasi center dengan penguatan usaha secara parsial dan agregat pada kapasitas, dan mencari investor pada masa resesi serta memperhatikan statistika tata letak usaha yang dapat diatur oleh pemerintah melalui Kementrian Perdagangan, adalah pengembangan teori praktek pada implementasi terapan dalam menjawab salah satu masalah ekonomi khususnya pada masa pandemic covid-19

Agile IT Department Contracted for New Roles in a New Era

The complexity of business and competitive environment enforces organizations to adopt innovative ways for doing business. This drives a new trend of agile organizations that are adaptable to market and technology changes. As a result, 75% of organizations recognized agility as one of the key drivers for their IT strategies. As organizations start adopting digital transformation initiatives, they recognize the necessity to adapt agility in their IT departments as well. However, moving to an agile organization and an agile IT department is more complex than adapting an agile software. This chapter aims to provide an in-depth explanation of agile IT department specifying its features, roles, and differentiation elements from the traditional IT department. Emerging technologies that are crucial in the movement towards an agile IT department are also discussed with possible change management process to facilitate the transition of the agile IT department into profit center that is contracted to add value for the whole organization while working in a feasible partnership mode with the business.

PERFECTING OF VALUE MANAGEMENT OF SBERBANK PJSC CORPORATE REAL ESTATE PORTFOLIO AS A PROFIT-CENTER

The subject of the research is a corporate real estate portfolio (CREP) of Sberbank PJSC. The aim of this study is to establish significance of developing methodological and theoretical approaches towards value management of the bank’s corporate real estate portfolio as a profit center and practical approaches towards optimizing portfolio composition. The theoretical and methodological basis of the study includes the scientific works of Russian and foreign researchers on the problems of corporate real estate management (including that of the banks’), statistical analysis of CREP, fundamental and price analysis of commercial real estate market, PEST-analysis and SWOT-analysis of CREP. The results of the study are the introduction of the term “corporate real estate management system as a profit-center” and overall analysis of the existing approaches towards managing corporate real estate as a profit center, comparison different compositions of CREP composition. Practical and substantive statistical analysis of the current CREP state was undertaken as well as the key aspect of CREP value management was studied – namely optimization of ratio between owned and leased properties within the portfolio. The authors conclude that ownership is fit for some properties of Sberbank PJSC – head offices and key business divisions, which among things dictate certain corporate image requirements. However, for most of the rest of CREP properties, leasing however is a more appropriate format that enables corporation to respond to an ever-changing business environment.

Repositioning the customer support services: the next frontier of competitive advantage

Purpose This paper aims to analyze the present status of customer support services (CSS) and advocate the re-positioning of support services from an administrative cost center to a strategic profit center. Authors demonstrate how customer support or after sales services can be a source of competitive advantage and revenue generation for firms. Design/methodology/approach The study adopts a conceptual approach grounded in theoretical foundations of service dominant logic, customer loyalty and customer centricity along with practical illustrations from the industry. Findings Following the tenets of theory, review of existing research and analysis of the industry practices, the authors propose a new framework to enable the repositioning of customer service function. The key propositions include establishing customer support as separate business unit and insights center, introducing a new role of a C-level chief customer support officer to lead the customer support unit, adopting a customer-centric culture and process, enabling frontline IT support and investing in frontline employee skills development. Research limitations/implications Academics should examine the potential of customer support, where the strategic importance is low at present, leading to customer dissatisfaction. The new approach and positioning of customer support calls for a new direction for research in this area focusing on enablers, challenges and further implications. To succeed in this competitive era, firms should be conscious of the value of customer service and undertake concrete actions to generate value for all stakeholders. Practical implications Industry can use the new framework and re-position CSS of the organizations. The CSS unit can be different from other business units in the organizations. The CSS would evolve and emerge from the live customer insights. CSS unit can be managed by the C level chief CSS officer. Customer-centric culture would be developed and front line processes can be made customer-oriented by the officer. Thus, this paper and framework would provide new customer-centric directions to the organizations for effective functioning. Originality/value This is the original piece that has emerged from the experience and expertise of the authors.