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a. 0 cells (0.0%) have expected frequencies less than 5. The minimum expected cell frequency is 15.0.

Figure 13 a. 0 cells (0.0%) have expected frequencies less than 5. The minimum expected cell frequency is 15.0.

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Figure 1.1: Concept of Material Flow Cost Accounting Source: Kokubu et al. (2009: 16) number of lines that produces a wide range of alcoholic beverage products. Few
Figure 1.1: Concept of Material Flow Cost Accounting Source: Kokubu et al. (2009: 16) number of lines that produces a wide range of alcoholic beverage products. Few
Figure 2.1 General waste compositions for year 2011 Source: Environmental Affairs (2012: 10) ssociated cost savings that could be derived from the business perspective. improvement not only in terms of the amount of waste generated, but also zero waste targets of most beverage manufacturers, there is room for significant
Figure 2.1 General waste compositions for year 2011 Source: Environmental Affairs (2012: 10) ssociated cost savings that could be derived from the business perspective. improvement not only in terms of the amount of waste generated, but also zero waste targets of most beverage manufacturers, there is room for significant
Figure 2.2 Packaging waste generation: Source: Self-generated be generated both during and after the process. Packaging waste generally generated from alcoholic production includes caps glass bottles, PET bottles, labels, supplementary elements. The supplementary elements includes staples, glues, closure stickers, and sticky labels (var Sluisveld and Worrell 2013: 134); wooden pallets, board and plastic wrappinc and containers (Dixon-Hardy and Curran 2009: 1199). The volume of packaginc waste generated globally reveals the rate of inefficiencies in the utilization ot resources in manufacturing processes. Figure 2.2 depicts a typical picture of how packaging waste occurs in a beverage process. Packaging waste materials car waste generated globally reveals the rate of inefficiencies in the utilization o
Figure 2.2 Packaging waste generation: Source: Self-generated be generated both during and after the process. Packaging waste generally generated from alcoholic production includes caps glass bottles, PET bottles, labels, supplementary elements. The supplementary elements includes staples, glues, closure stickers, and sticky labels (var Sluisveld and Worrell 2013: 134); wooden pallets, board and plastic wrappinc and containers (Dixon-Hardy and Curran 2009: 1199). The volume of packaginc waste generated globally reveals the rate of inefficiencies in the utilization ot resources in manufacturing processes. Figure 2.2 depicts a typical picture of how packaging waste occurs in a beverage process. Packaging waste materials car waste generated globally reveals the rate of inefficiencies in the utilization o
Table 4.1 Cronbach’s alpha Score than the acceptable coefficient of 0.70, except for section B,. Table 4.1 below reflects the Cronbach’s alpha score for all the items that
Table 4.1 Cronbach’s alpha Score than the acceptable coefficient of 0.70, except for section B,. Table 4.1 below reflects the Cronbach’s alpha score for all the items that
different single and multiple trends. The dimension relating to production process
different single and multiple trends. The dimension relating to production process
a. Extraction Method: Principal Component Analysis. A. 1 component extracted Table 4.4 Component Matrix
a. Extraction Method: Principal Component Analysis. A. 1 component extracted Table 4.4 Component Matrix
Figure 4.1 below presents the graphical representation of the age distribution. Figure 4.1 shows that the majority of the respondents (42.2%) were between the ages of 20 to 29 years. A third of the respondents (33.3%) were between 30 to 39 years whilst the remaining quarter (24.4%) was at least 40 years old.
Figure 4.1 below presents the graphical representation of the age distribution. Figure 4.1 shows that the majority of the respondents (42.2%) were between the ages of 20 to 29 years. A third of the respondents (33.3%) were between 30 to 39 years whilst the remaining quarter (24.4%) was at least 40 years old.
4.8.2 Years of Employee Service productivity level that resulted in packaging waste on the lines. This also implies that the longer the years of the line workers in service the more consistent will be
4.8.2 Years of Employee Service productivity level that resulted in packaging waste on the lines. This also implies that the longer the years of the line workers in service the more consistent will be
The following patterns were observed: Table 4.6 Respondents’ view of the production process
The following patterns were observed: Table 4.6 Respondents’ view of the production process
Table 4.8 Waste cost information 4.10.1 Managers have complete cost information on waste management strategies An average number of respondents (42%) agreed that managers have complete
Table 4.8 Waste cost information 4.10.1 Managers have complete cost information on waste management strategies An average number of respondents (42%) agreed that managers have complete
a 0 cells (0.0%) have expected frequencies less than 5. The minimum expected cell frequency is 15.0
a 0 cells (0.0%) have expected frequencies less than 5. The minimum expected cell frequency is 15.0
A significant result is indicated with "p < 0.05", and highlighted in yellow. These values in Table 4.12 are indicated with a (*). The insignificant values are denoted
A significant result is indicated with "p < 0.05", and highlighted in yellow. These values in Table 4.12 are indicated with a (*). The insignificant values are denoted
figure 4.4. lines on the line graph. The result from the t-test is illustrated on the line graph it
figure 4.4. lines on the line graph. The result from the t-test is illustrated on the line graph it
Table 4.15 Test statistics equation for the lines that indicated that the slope also tend to zero.
Table 4.15 Test statistics equation for the lines that indicated that the slope also tend to zero.
Table 4.16 shows that a great portion of the total costs consists of variable costs (98%), while the fixed costs (2%) take on the lower value. Obviously, the activity level of the bottling plant determines the varying nature of the costs incurred. From a six months’ analysis, material and labour seem to consume a chunk of the costs incurred on line 1 with 97% of packaging material and 6% of labour cost. Considering that most of the costs incurred falls under packaging materials, it is imperative that the cost management of each line activity be given adequate attention, as costs can have a ripple effect on the pricing of the products. This finding is supported by Hilton and Platt (2015: 46) that the understanding of cost concepts is absolutely critical to cost management. evel of the bottling plant determines the varying nature of the costs incurred.
Table 4.16 shows that a great portion of the total costs consists of variable costs (98%), while the fixed costs (2%) take on the lower value. Obviously, the activity level of the bottling plant determines the varying nature of the costs incurred. From a six months’ analysis, material and labour seem to consume a chunk of the costs incurred on line 1 with 97% of packaging material and 6% of labour cost. Considering that most of the costs incurred falls under packaging materials, it is imperative that the cost management of each line activity be given adequate attention, as costs can have a ripple effect on the pricing of the products. This finding is supported by Hilton and Platt (2015: 46) that the understanding of cost concepts is absolutely critical to cost management. evel of the bottling plant determines the varying nature of the costs incurred.
nN maintenance costs can be attributed to constant breakdown of the machines
nN maintenance costs can be attributed to constant breakdown of the machines
Table 4.18 Production line losses Table 4.18 shows the amount of packaging materials consumed on line 1 resulted in material of loss (R3141803.36). Loss was also recorded on line 3. However, the loss was lower than line 1 by R2999241.72. This further confirms
Table 4.18 Production line losses Table 4.18 shows the amount of packaging materials consumed on line 1 resulted in material of loss (R3141803.36). Loss was also recorded on line 3. However, the loss was lower than line 1 by R2999241.72. This further confirms
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Statement of Agreement to Participate in the Research Study:
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