scholarly journals Development of the production cost calculating method in complex industries of the agro-industrial complex

2021 ◽  
Vol 273 ◽  
pp. 08063
Author(s):  
Nikolay Chernegov ◽  
Alexander Tatochenko ◽  
Irina Tatochenko ◽  
Taisiya Ryabova ◽  
Larisa Poletaeva
Keyword(s):  
Production Cost ◽  
Economic Problem ◽  
Matrix Analysis ◽  
Cost Calculation ◽  
Industrial Complex ◽  
Objective Information ◽  
Calculation Results ◽  
Systematic Development ◽  
The Cost ◽  
Initial Objective

This study solves the most important economic problem of developing a method for calculating the cost of each type of product in complex and multi-product industries. The performed analysis of the current legislation and the methods used for calculating the cost has led to the conclusion that today the solution to this problem has no scientific justification. The authors carried out a systematic development of procedures that allow building a scientific idea using objective information. It is implemented in the study by means of appropriate techniques and the construction of an economic and mathematical model that allows the development of an instrumental apparatus for the implementation of the method. With its application, the problem of calculating the production cost of seven types of final products for a conditional technological scheme of integrated production was solved. The results are also compared with the cost calculation obtained by other methods. In addition, a graphical and matrix analysis of the calculation results was carried out. The obtained results of calculating the cost of the final product make it possible to evaluate this method as workable, and the algorithm for its construction - as using the entire array of initial objective information.

scholarly journals Product Cost Calculation Methods in Construction

2018 ◽  
Vol 7 (3.2) ◽  
pp. 6
Author(s):  
Alla Dmitrenko ◽  
Galyna Lebedyk ◽  
Mykola Nesterenko
Keyword(s):  
Production Cost ◽  
Cost Price ◽  
Cost Calculation ◽  
Operational Control ◽  
Calculation Methods ◽  
Accurate Calculation ◽  
Product Cost ◽  
Practical Activity ◽  
Construction Products ◽  
The Cost

The order of accounting and features of the methodology of cost expenditures at the concrete enterprises of the field was studied and it has been found out the fact that in the practical activity of the enterprise, they tend to apply the normative method of cost expenditures accounting. It has been conducted a detailed research of enterprises which use the normative method of cost expenditure accounting, and the calculation of the planned cost price. In addition, given advantages of the normative method of cost expenditure accounting have two functions: it provides the operational control over the production cost expenditures by accounting for cost expenditures under current norms and their changes and provides accurate calculation of the cost price of construction products. 

scholarly journals Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

Cost accounting and cost calculation of dairy cattle products taking into account the requirements (IAS) 41 «Agriculture»

2021 ◽  
pp. 45-53
Author(s):  
L. I. Khoruzhy ◽  
N. Yu. Tryashtsina ◽  
Yu. N. Katkov ◽  
T. N. Gupalova ◽  
E. A. Katkova
Keyword(s):  
Dairy Cattle ◽  
Cost Accounting ◽  
Production Costs ◽  
Cost Calculation ◽  
Industrial Complex ◽  
Cattle Breeding ◽  
Business Plans ◽  
Dairy Cattle Breeding ◽  
Scope Of Application ◽  
The Cost

The article is devoted to the issues of accounting for the production costs of agricultural organizations and calculating the cost of milk and fruit using the provisions (IAS) 41 «Agriculture». The scope of application of the standard (IAS) 41 «Agriculture» is indicated, and its application is justified by agro-formations, taking into account costs and calculating the cost of milk and fruit. The author’s system of subaccounts to accounts on accounting of biological assets and results of their biotransformation is described. The method of calculating the cost of production of the main herd in dairy cattle breeding based on the requirements (IAS) 41 «Agriculture» is disclosed. The obtained results can be used by organizations of the agro-industrial complex to take into account costs and calculate costs in dairy cattle breeding, formulate accounting policies, business plans and substantiate management decisions.

scholarly journals New method for allocating high-speed railway infrastructure costs among train types

2021 ◽  
Vol 233 ◽  
pp. 01137
Author(s):  
Chao Ji ◽  
Chenyu Xu
Keyword(s):  
High Speed ◽  
Cost Allocation ◽  
Rapid Development ◽  
Environmental Cost ◽  
Cost Calculation ◽  
High Speed Railway ◽  
Railway Infrastructure ◽  
Calculation Results ◽  
Rate Method ◽  
The Cost

With the rapid development of China's high-speed railway (HSR), there are also many problems. For example, in the classification and calculation of HSR transportation costs, there is a lack of reasonable cost statistical methods. There are many types of high-speed train currently running on HSR (mainly G and D trains). There are differences in the speed, load and energy consumption of different types of trains. The resulting infrastructure usage costs also vary. However, all train costs are classified and calculated uniformly in practice. This paper proposes the expenditure rate method of the transport process allocating the infrastructure use costs among types of trains. Based on data from the Beijing-Shanghai high-speed railway, the cost of infrastructure is calculated, and the calculation results can reasonably reflect the cost allocation among types of trains. It makes the cost calculation of high-speed railway more accurate and lays a foundation for environmental cost calculation.

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

scholarly journals http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/about/submissions#onlineSubmissions

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Sukanta Sukanta
Keyword(s):  
Production Cost ◽  
Unit Cost ◽  
Production Costs ◽  
Production Unit ◽  
Cost Calculation ◽  
Distribution Method ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Components

In determining the cost of production and sales of a product unit is often faced with problems in making decisions. Determination of the cost of the production unit can be done more quickly and there is a standardized calculation method correctly and correctly. The purpose of this research is to determine and calculate the cost of production per unit of product in a certain amount based on the imposition of production costs. Imposing production costs. The production cost calculation is determined on these production cost components, both by direct and indirect costing in accordance with the organizational structure approach of the company concerned. The result of the research shows that the calculation of the unit cost for the Inner tube product based on the current experience and knowledge of the company is Rp. 15,200 per unit, while the results of research using the distribution method of the production unit cost of Rp. 13,045 per unit. Thus, there is a difference in the unit cost of the product that is 20% cheaper than it is currently in the company

scholarly journals The Determination of the Main Production Cost of Jipang Cake Using the Full Costing Method

2020 ◽  
Vol 11 (1) ◽  
pp. 26
Author(s):  
Immas Nurhayati
Keyword(s):  
Community Service ◽  
Production Cost ◽  
Real Data ◽  
Production Costs ◽  
Primary Data ◽  
Calculation Results ◽  
Main Production ◽  
Cost Of Production ◽  
The Cost

<p class="Normal1">The purpose of this study is to determine the main of production cost using the full costing method. The full costing method is one of the methods used in determining the cost of production by taking into account all components of production costs, both fixed and variable costs so that the calculation results are more precise and detailed. This research was conducted in a group of Jipang cake craftsmen in Antajaya Village, Tanjung Sari District, Bogor Regency. The data processed in this study are primary data obtained from the source directly based on real data recorded during the practice or simulation of making Jipang cake at the research location and community service. Based on the calculation, the results of the production cost of Jipang cake based on the full costing method is Rp. 472.15 or rounded to Rp. 500 per pcs.</p>

scholarly journals Developing a Cost Structure of Frozen Semen Production and Performance of Artificial Insemination for Sheep Breeding Program

2021 ◽  
Author(s):  
M. Asaduzzaman ◽  
A. Saha ◽  
M.G.S. Alam ◽  
F.Y. Bari
Keyword(s):  
Artificial Insemination ◽  
Production Cost ◽  
New Technology ◽  
Cost Structure ◽  
Breeding Program ◽  
Maintenance Cost ◽  
Cost Calculation ◽  
Sheep Breeding ◽  
Frozen Semen ◽  
The Cost

Background: Artificial insemination is an important applicable tool in increasing productivity by genetic exploitation through the male line. But farmers or breeders adoption require to be known the detailed cost structure and the nature of the cost function of the new technology. In this paper, therefore an attempt is made to develop a cost structure for frozen semen dose and a representative artificial breeding program in ewes.Methods: Semen was frozen twice-weekly for a period of a month following traditional box-freezing. Variable and fixed costs associated with the ram management, semen collection, processing and freezing were estimated and used in frozen semen production cost calculation. Cost items estimated as per cost assumption model and used for artificial insemination cost calculation.Result: The mean production cost of a frozen semen straw was estimated as Tk. 41.66 where ram maintenance cost, semen processing and preservation cost and staff cost shared the maximum expenses were to be 53.69, 12.93 and 33.38%, respectively. The average performance cost of artificial insemination incurred in the study was approximately Tk. 217.31, there in the semen dose, AI pipette and hormone cost covered the top areas of expenses to be 38.34, 23.00 and 19.33%, respectively. The cost estimate of the current study will be of more informative for breeders, stakeholders and researchers in sheep breeding technology.

Combining accounting practices to create an effective cost management system in the inter-organizational relationships of agro-entities

2021 ◽  
pp. 15-29
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Yury Nikolaevich Katkov ◽  
Anastasiya Alekseevna Romanova
Keyword(s):  
Agricultural Products ◽  
Cost Calculation ◽  
Industrial Complex ◽  
Combined System ◽  
Organizational Relationships ◽  
Efficient Management ◽  
Effective Cost ◽  
Calculation System ◽  
The Cost ◽  
Organizational Cooperation

In the article, based on the theoretical analysis and study of accounting practices, a set of elements was formed for their use in the system of managing the costs of inter-organizational interaction of partners. The peculiarities of the combined system of calculation of the cost of agricultural products within the framework of inter-organizational cooperation, the existing accounting practices are described. Advantages of introduction and use of inter-organizational accounting and cost calculation system for efficient management of costs of inter-organizational cooperation of agro-entities have been identified. A system for managing the costs of inter-organizational cooperation in agro-industrial complex organizations has been developed and described. Possible problem areas are identified when introducing these calculation systems into the practical activities of agro-formations.

scholarly journals ACTIVITY BASED COSTING: METODE AKURAT MENENTUKAN BIAYA SEWA KAMAR HOTEL

AdBispreneur ◽  
2020 ◽  
Vol 5 (1) ◽  
pp. 51
Author(s):  
Suryanto ◽  
Mas Rasmini ◽  
Thealice Lidwina
Keyword(s):  
Calculation Method ◽  
Production Cost ◽  
Quantitative Method ◽  
Production Method ◽  
Activity Based Costing ◽  
Literature Study ◽  
Calculation Results ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Every company has an interest in calculating the cost of production. Cost of production is a way to calculate the costs used in producing a product. This study aims to analyze the calculation of the cost of the production method used by the hotel and determine the cost of production calculated by the method of activity-based costing (ABC). The method used in this research is a quantitative method. Data collected through observation, unstructured interviews, and literature study. The results of this study indicate that the calculation of the cost of production of hotel rooms conducted by the company occurred under costing for standard, superior, and superior plus types of rooms. As for the type of family room, family plus, and family-standard over costing occurs. The difference in the calculation results occurs because the calculation method by the company has not been done in detail as in the ABC method.Setiap perusahaan berkepentingan terhadap perhitungan harga pokok produksi. Harga pokok produksi adalah cara untuk menghitung biaya yang digunakan dalam menghasilkan suatu produk. Penelitian ini bertujuan untuk menganalisis perhitungan metode harga pokok produksi yang digunakan pihak hotel dan mengetahui harga pokok produksi yang dihitung dengan metode Activity Based Costing (ABC). Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Data dikumpulkan melalui observasi, wawancara tidak terstruktur, dan studi pustaka. Hasil penelitian ini menunjukkan bahwa perhitungan harga pokok produksi kamar hotel yang dilakukan oleh pihak perusahaan terjadi undercosting untuk jenis kamar standard, superior, dan  superior plus. Sedangkan untuk jenis kamar family, family plus, dan family standard terjadi overcosting. Perbedaan hasil perhitungan tersebut terjadi karena dalam metode perhitungan yang dilakukan perusahaan belum dilakukan secara detail sebagaimana dalam metode ABC.

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