Input Cost Adjustments and WTO Anti-Dumping Law: A Closer Look at the EU Practice

2018 ◽  
Vol 18 (1) ◽  
pp. 81-107 ◽  
Author(s):  
SHERZOD SHADIKHODJAEV
Keyword(s):  
Raw Materials ◽  
Export Price ◽  
Production Costs ◽  
Raw Material ◽  
Normal Value ◽  
The Government ◽  
Alternative Sources ◽  
The One ◽  
The Cost ◽  
The Eu

AbstractIn anti-dumping procedures, the EU authorities have adjusted State-distorted input costs in the constructed normal value to market benchmarks. This methodology increases the amount of anti-dumping duties and hence import barriers to foreign goods produced with low-priced raw materials. Such cost adjustments are based on certain EU anti-dumping provisions that implement corresponding World Trade Organization (WTO) rules under which the cost of input must be derived, as a principle, from the records of target companies in the exporting country if those records, inter alia, reasonably reflect production costs of the product under investigation. But in the case of input costs distorted by the government, the EU authorities have typically deviated from this principle relying on alternative sources on the grounds of unreasonable costs. While the EU jurisprudence has so far been generally lenient towards this methodology as applied to significant distortions in the raw material (upstream) market, the recent WTO appellate ruling in EU–Biodiesel is rather negative on its use in the presence of the valid domestic records. This article examines the EU anti-dumping practice as reviewed in both EU and WTO judicial proceedings and discusses some legislative reforming options under both regimes. It concludes that the WTO anti-dumping rules should be amended to allow market-oriented cost adjustments in the normal value, on the one hand, and ensure parallel export price adjustments, on the other.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya)

2019 ◽  
Vol 7 (01) ◽  
pp. 47
Author(s):  
Jeffry .
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Labor Costs ◽  
Overhead Cost ◽  
Cost Of Production ◽  
Production Calculation ◽  
The Cost

PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and factory overhead costs are absorbed by the product orders can not be calculated specifically. With job order costing method , PT . Organ Jaya will easily find the cost of production for each order , because in the calculation of the cost of production is not affected by the initial inventory of final goods as well as ordered , then the cost of production is the basis for determining the cost of production . Calculation of cost of production is carried out by PT . Jaya organ still manually so that the resulting lack of accurate information , in this case PT . Jaya organs not use time sheet and job cost ticket as a medium in the calculation of production costs in order to determine the cost of production . Keyword : Job order costing-overhead cost

scholarly journals Penggunaan Pupuk Organik Cair sebagai Alternatif Pengendalian Biaya Produksi Petani

2021 ◽  
Vol 5 (4) ◽  
pp. 567
Author(s):  
Nurullaili Mauliddah ◽  
Asyidatur Rosmaniar
Keyword(s):  
Agricultural Sector ◽  
Raw Materials ◽  
Organic Fertilizer ◽  
Skills Training ◽  
Production Costs ◽  
Raw Material ◽  
Organic Fertilizers ◽  
Agricultural Area ◽  
Service Activity ◽  
The Government

ABSTRAK  Kegiatan pengabdian ini bertujuan untuk memberikan pelatihan keterampilan menekan biaya produksi dan meningkatkan pendapatan petani sawi melalui penggunaan pupuk organik cair di Kelurahan Gunung Anyar Tambak Kecamatan Gunung Anyar Kota Surabaya. Pada masa pandemi covid 19 ini pasokan pupuk kimia tersendat dan mengakibatkan harga pupuk semakin mahal. Pada tahun 2010 pemerintah memunculkan wacana global untuk kembali ke alam (back to nature) di sektor pertanian, di antaranya dengan pemanfaatan bahan alam (bahan baku hayati). Untuk itu kegiatan ini memanfaatkan gulma yang terdapat diarea pertanian tumpang sari dimana area pertanian ini terdapat lahan untuk tanaman sawi, jeruk dan jambu kristal namun sebagian lagi merupakan area tambak ikan yang banyak terdapat gulma seperti kangkung liar dan buah yang sudah busuk. Dengan demikian, dilakukan pembuatan pupuk organik cair dengan menambahkan mikro organisme EM4 kepada bahan baku yaitu gulma. Diperoleh hasil bahwa penggunaan pupuk organik cair ini dapat menurunkan biaya produksi dan meningkatkan produktivitas sawi dan hasil pertanian lainnya. Berdasarkan hasil wawancara diperoleh adanya peningkatan pendapatan petani sebesar 22% dari penggunaan pupuk organik cair ini. Luaran dari kegiatan ini adalah produk berupa pupuk organik cair yang dibuat sendiri oleh peserta pelatihan dan meningkatkan motivasi para petani untuk mengembangkan secara mandiri alternatif pupuk organik sesuai dengan kebutuhan. Kata Kunci: Pupuk organik cair, biaya produksi, gulma ABSTRACT This service activity aims to provide skills training to reduce production costs and increase the income of mustard farmers through the use of liquid organic fertilizer in Gunung Anyar Tambak Village, Gunung Anyar District, Surabaya City. During the COVID-19 pandemic, the supply of chemical fertilizers stagnated and resulted in increasingly high fertilizer prices. In 2010 the government raised a global discourse to return to nature (back to nature) in the agricultural sector, including natural materials (biological raw materials). For this reason, this activity utilizes weeds found in the intercropping agricultural area. This agricultural area has land for mustard, citrus, and crystal guava plants but partly is a fish pond area with many weeds such as wild kale and rotten fruit. Thus, a liquid organic fertilizer was made by adding EM4 micro-organisms to the raw material, namely weeds. The results show that liquid organic fertilizer can reduce production costs and increase the productivity of mustard greens and other agricultural products. Based on the interview results, it was found that there was an increase in farmers' income by 22% from the use of this liquid organic fertilizer. The output of this activity is a product in the form of liquid organic fertilizer, which is made by the trainees themselves and increases the motivation of the farmers to develop alternative organic fertilizers according to their needs independently. Keywords: Liquid organic fertilizer, production costs, weeds

scholarly journals Analisis dan Perancangan Aplikasi Berbasis Web untuk Pengelolaan Harga Pokok Produksi Menggunakan Metode Harga Pokok Proses

2019 ◽  
Vol 17 (2) ◽  
pp. 1
Author(s):  
Magdalena Karismariyanti
Keyword(s):  
Web Application ◽  
Production Cost ◽  
Raw Materials ◽  
Unit Cost ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Web Based ◽  
Cost Of Production ◽  
The Cost

Manufacturing of products incurred raw material costs, direct labor costs, and factory overhead   costs, which could be used to determine the price of the product sold.  On the contrary, the company, which manufactured thousands of toys and dolls monthly, did not have proper cost record. Production cost calculated by the average of total cost divided with a total of confirmed product. Hence, the production cost for each product could not be defined precisely. Based on the problems described, a web application was developed to manage the recording of transaction and automatically calculated the cost of production. This application's functionalities were able to manage purchasing activities, handing over raw materials to production, confirming finished goods, calculating production costs, posting journals and ledgers, and reporting of the cost of production. This application could help companies to calculate the unit cost. Based on a comparison between manual and application testing, it could be concluded that output in the application displayed an exact match from the manual. Thus, this web-based application was ready to be implemented in the company.

scholarly journals Analisis just in time sebagai alat bantu perencanaan persediaan untuk memaksimalkan laba

El Dinar ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 98
Author(s):  
Zen Nufus Segawati
Keyword(s):  
Cycle Time ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Just In Time ◽  
Labor Costs ◽  
Electricity Costs ◽  
Materials Used ◽  
The Cost ◽  
Analysis Of Performance

The purpose of this study was to determine the application of JIT as inventory of planning to maximize profit at the karya perdana. This study used decriptive qualitative approach. Analysis of the data used the production cost analysis. Then, the analysis of the implemetation of JIT used the MPR for scheduling the purchaseof raw materials, the analysis of performance with line balancing to make improvements and production efficiencies. After that, compared the cost of production beforeand after implementing of JIT. The results showed that a decline in production costs after the implementation of JIT methods. By using the method of JIT, companies just made the purchase of raw materials used only as needed per day. This causes raw material costs decreased by 8.51%. with JIT method was also carried out repairs of production of cycle time for production effeciency at the cost of direct labor costs but no change whereas the use of engine-related electricity costs in overhead costs were calculated based on the actual production of cycle time thus causing a decrease in cost of 2.53%, as result of a decrease in these costs, the company had increased earnings by 6.67% comapared with the methods applied by the company without it

scholarly journals ANALISIS PENGENDALIAN BAHAN BAKU JASA MAKLON DENGAN MENGGUNAKAN METODE EOQ (ECONOMIC ORDER QUALITY) BERBASIS BIG DATA LOGISTIK GUNA MEMINIMALISIR BIAYA PRODUKSI PADA PT BARATA INDONESIA (PERSERO)

2018 ◽  
Vol 15 (2) ◽  
pp. 138-162
Author(s):  
Dina Eka Shofiana ◽  
Dwi Novita Sari
Keyword(s):  
Big Data ◽  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Silica Sand ◽  
Economic Order ◽  
The Cost

This study aims to determine the control of raw materials by using EOQ (Economic Order Quality) method to minimize production costs in PT Barata Indonesia (Persero). This research uses Adeskriptif with qualitative approach.The results of this study indicate that the control of raw materials using the EOQ (Economic Order Quallity) method can minimize production costs in PT Barata Indonesia (Persero) as follows: Silica Sand raw material can minimize production cost of Rp 16,321,500. Fero Silicon minimize the production cost of Rp 7,520,550,000, the raw material of Fero Mangan Mc can minimize the cost of Rp 2,255,625,000, the raw material of Fero Mangan Hc can minimize the cost of Rp 1.098,600. the raw material of Scrap can minimize the cost of Rp 324,995,000.

scholarly journals Perencanaan Sistem Persediaan Bahan Baku Industri Garmen di PT. DM

2016 ◽  
Vol 13 (2) ◽  
pp. 589
Author(s):  
Nunung Nurhasanah ◽  
Syarif Hidayat ◽  
Ajeng Putri Listianingsih ◽  
Devi Utami Agustini ◽  
Faikar Zakky Haidar ◽  
...  
Keyword(s):  
Raw Materials ◽  
Cost Savings ◽  
Inventory System ◽  
Production Costs ◽  
Raw Material ◽  
Economic Community ◽  
Size Type ◽  
Asean Countries ◽  
Asean Economic Community ◽  
The Cost

One of the effort to presence with global competition in the era of the Asean Economic Community (AEC) in 2015, making it the various parties, both government, private, and Small and Medium Industries (SMEs) to compete with products made in ASEAN countries. One of the things that can be done is to make the efficiency of the production costs. For that, we need a production planning and control are very closely related to the raw material. The presence of raw materials becomes important because if there is a shortage of raw materials, will inhibit the production process. If the stock overload can make an effect on the cost savings that can increase the cost of the company. IKM DM is one of the industry that concerned to the manufacture of clothing garment, especially to the shorts. The Problems that are often faced by SMEs is the frequent occurrence both in the warehouse overstock raw materials and finished goods warehouse. It is necessary for research in determining the amount of raw materials in the warehouse, so that capital is not held long. This study only focus to three kinds of pants that has all size model, big size type, and type pants buckle. The purpose of this study is predicting the number of requests using the ARIMA period of 3 months in April, May, and June 2014; planned economic order quantity and raw material ordering schedule using the EOQ method. The study also discusses the raw materials inventory system either periodically or in a perpetual; and ends with the calculation of the limitations of the warehouse. Forecasting pants all size in April, May and June respectively 30 840, 31 962, and 32 357 pieces; the big size pants are 8.645,8.782, and 8782; and the buckle pants are 4,960, 4,980, and 4,980 pieces. As for the number of ordering raw materials at economical polly cloth pants all size, buckle, and the big size of 45 562-yard; 17 684; and 25 534 yards. As for the scheduling of raw materials in the all size type, big size type, and the buckles have ROP values of 4.470,1.382, and 660 yards. The frequency ordering as many as 6 times, 3 times, and 2 times with intervals of 30 days, 64 days, and 80 days. From the calculation of the inventory system, obtained perpetual method has the smallest cost. For the calculation of the limitations vast storehouse of raw materials needed 4 shelves for storage of accessories with a total area of 107m2, with a total of 144m2 warehouse area.Keywords: Forecasting, inventory , EOQ, Periodic and PerpetualAbstract Upaya menghadapi persaingan global di era Asean Economic Community (AEC) di tahun 2015, membuat berbagai pihak baik itu pemerintah, swasta, maupun Industri Kecil Menengah (IKM) untuk bersaing dengan produk buatan negara ASEAN. Salah satu hal yang dapat dilakukan adalah melakukan efisiensi dari sisi biaya produksi. Untuk itu, diperlukan suatu perencanaan dan pengendalian produksi yang sangat berkaitan erat dengan bahan baku. Keberadaan bahan baku menjadi hal yang penting dikarenakan jika terjadi kekurangan bahan baku, akan menghambat proses produksi. Jika berlebih maka berpengaruh pada biaya simpan yang meningkatkan biaya perusahaan. IKM DM merupakan salah satu industri yang bergerak di bidang garmen khususnya dalam pembuatan pakaian kantor. Masalah yang kerap dihadapi oleh IKM adalah sering terjadinya overstock baik itu di gudang bahan baku, maupun gudang barang jadi. Untuk itu perlu dilakukan penelitian dalam menentukan jumlah bahan baku yang ada di gudang, agar modal tidak tertahan lama. Penelitian ini hanya meneliti celana kantoran tipe all size, big size, dan celana kantor tipe gesper. Tujuan penelitian ini adalah meramalkan jumlah permintaan menggunakan metode ARIMA periode 3 bulan mendatang pada bulan April, Mei, dan Juni; merencanakan jumlah pemesanan ekonomis dan menjadwalkan pemesanan bahan baku menggunakan metode EOQ. Penelitian juga membahas tentang sistem persediaan bahan baku baik secara periodik maupun secara perpetual; dan diakhiri dengan perhitungan keterbatasan gudang. Peramalan celana all size pada bulan April, Mei dan Juni berturut-turut adalah 30.840, 31.962, dan 32.357 potong; pada celana big size adalah 8.645,8.782, dan 8.782; dan pada celana gesper adalah 4.960, 4.980, dan 4.980 potong. Adapun jumlah pemesanan bahan baku ekonomis pada kain polly celana all size, gesper, dan big size sebesar 45.562 yard; 17.684; dan 25.534 yard. Adapun penjadwalan bahan baku pada celana kantor all size,big size,dan gesper memiliki nilai ROP sebesar 4.470,1.382, dan 660 yard. Frekuensi pemesanan sebanyak 6 kali,3 kali, dan 2 kali dengan interval waktu 30hari, 64 hari, dan 80 hari. Dari hasil perhitungan sistem persediaan, didapat metode perpetual memiliki biaya yang terkecil. Untuk perhitungan keterbatasan luas gudang bahan baku dibutuhkan 4 rak untuk penyimpanan aksesoris dengan total luas 107m2, dengan luas gudang total sebesar 144m2.Kata kunci: Peramalan, Persediaan, EOQ, Periodic dan Perpetual

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