Discussion on “Modern trend in production cost control” at the Sydney (Australia) Section of the Institution

1939 ◽  
Vol 18 (7-8) ◽  
pp. 312
Author(s):  
J. Dunn ◽  
Newcombe ◽  
S.D. McPhee ◽  
E. Moore ◽  
Cooke ◽  
...  
2021 ◽  
Vol 1 (4) ◽  
pp. 361-372
Author(s):  
IGP Ratih Andaningsih

ABSTRACT This research analyses development of innovation agroecology and innovation socio economy business conditions in Indonesia. The agriculture needs agriculture controlling report of cost production and tools and machinery support and solution with certain characteristics. The transformation business practically development of innovation business industry of agriculture materials is one of the efforts to improve competence and skill. The purpose of this study is to find out solutions practice in agriculture mechanicsm in business sector industry,administration agriculture aspects and management business agriculture area in controlling of cost production. This research has an impact on post pandemic Covid 19 in Indonesia. The limitation of this research is the increasing innovation and transformation agriculture mechanicsm and solution in accelerated and supporting busness industry of agriculture sector in Pandemic Covid 19 in Indonesia.The Contribution of This research are that business industry of agriculture are able to maintain skill and knowledge of controlling cost production and innovation and transformation technology of agricultur business sector. Keywords: Inovation,Transformation,Controlling,Business Industry,Agriculture,CostProduction.


Processes ◽  
2020 ◽  
Vol 8 (8) ◽  
pp. 952
Author(s):  
Jia You ◽  
Ming Li ◽  
Kai Guo ◽  
Hao Li

The optimization of production cost has always been a key issue in manufacturing systems; for the single product type manufacturing systems, lots of research studies have proved the validity of the hedging point control policy in production cost control. However, due to the complexity of the multiple machines and multiple product types manufacturing systems with uncertain fault, it is difficult to achieve a good control effect only by using the hedging point control policy. To optimize the total production cost under constantly changing demands, an integrated control policy that combines the prioritized hedging point (PHP) control policy with the production capacity planning during production is proposed, and the decision variables are obtained by a particle swarm optimization (PSO) algorithm. The simulation experiments show the effectiveness of the proposed integrated control policy in production cost control for the multiple machines and multiple product types manufacturing system.


2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Novela Irene Karly Massie ◽  
David P. E. Saerang ◽  
Victorina Z. Tirayoh

Company management is a series of actions undertaken by members of the organization in an effort to achieve organizational goals. Management has an important role in controlling production costs where the efficiency and effectiveness of production cost control is valued by cost centers ability to achieve expected production volume. The purpose of this research is to know how to control the production cost, to evaluate the efficiency of production cost at Pak Untung tofu factory at Teling Atas, Manado. The method used is qualitative descriptive. The result of this research shows that pak Untung tofu business has not done a good production cost control due to lack of cost planning that does not set the standard cost so that in a few months raw material purchase has increased the purchase price of raw materials.Keywords : Control of production costs, efficiency, and effectiviness


2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Paula C. A. Rotinsulu ◽  
David P.E. Saerang ◽  
Dhullo Affandi

The movement of the improvement is valued from the capacity of the enterteinment wich can endure in the verry stiff business competition, that is why it needs a good management cost by managing the cost. PT. Tropica Cocoprima is a manufacturing firm producing coconut flour as the final product of the production process that can endure in competition. In the production process activity, the production cost is a factor most influencing in every aspects, and that is why the production cost control measuring standard as the cock of the performance progress of the firm managerial. The goal of this research is to an analyze the efficiency of the controlling production cost at PT. Tropica Cocoprima. By using analysis variance we can get that the cost control is sufficient because it can be categorized over all  favorable. Raw material in November 2012 significantly can be found that the realization of the cost wa Rp. 901/kg, and according to analysis variance was Rp. 30.950.716, at the average of 27,9% and it can be kategorizied as favorable.


2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control


2017 ◽  
Vol 1 (2) ◽  
pp. 208-215
Author(s):  
Mahagiyani Mahagiyani

The  high  number  of  Usaha  Kecil  Menengah  (UKM),  Low-Middle  Business,  leads  to  increase  tough competition among them. This competition requires the businessmen to improve efficiency and effectiveness inrunning the business. The purpose of this research is to find out the comparison between production cost structure and unit cost or cost per unit. This research is also aimed at controlling production cost through cost structure analysis, cost control and unit cost control. This is based on production cost accounting which consists of raw material cost, manpower cost, and factory overhead cost. In recording the raw material based on the result of the research. It is necessary to use counting method by applying stock card either FIFO or LIFO. In terms of manpower, cost controlling, which has never been done so far,  is in need to do so. This card functions to monitor the arrival and leaving time of the workers. Depreciation cost has not been included in overhead cost, such as supporting material cost, electricity and rental. The utilization time of production equipment will be implemented to calculate the overhead cost of production basic expense (cost).  Keywords: Production Cost, Cost Component, Production Basic Expenses (Cost), Unit Cost.


2009 ◽  
Vol 2009 ◽  
pp. 1-23
Author(s):  
Azizul Baten ◽  
Anton Abdulbasah Kamil

The paper studies the production inventory problem of minimizing the expected discounted present value of production cost control in a manufacturing system with degenerate stochastic demand. We establish the existence of a unique solution of the Hamilton-Jacobi-Bellman (HJB) equations associated with this problem. The optimal control is given by a solution to the corresponding HJB equation.


2020 ◽  
Vol 8 (2) ◽  
pp. 207-216
Author(s):  
Septiani Septiani ◽  
Heti Herawati

Budgeting of production costs is very useful as a tool to find out and predict the costs of  production process in order that any surplus or deficiency of the production components can be avoided.  As a result,  carrying out performance measurement for cost control becomes  more simple and  eventually the goal is achieved. The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the  interviews with relevant authorities  and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using  qualitative methods. The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have  factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are  deviations in direct labor costs resulting from the increased spending due to the hiring of new employees.     Key words : Production Cost Budget and Cost Control


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