An Investigation of the Accuracy and the Characteristics of the Peak-Shaving Method Applied to Production Cost Calculations

1989 ◽  
Vol 9 (8) ◽  
pp. 49-50 ◽  
Author(s):  
R. N. Wu ◽  
T. H. Lee ◽  
E. F. Hill
Keyword(s):  
Production Cost ◽  
Peak Shaving ◽  
Cost Calculations

System planning production cost calculations

1960 ◽  
Vol 79 (6) ◽  
pp. 493-493
Author(s):  
K. M. Dale ◽  
C. H. Hoffman ◽  
W. H. Ferguson ◽  
J. A. Rose
Keyword(s):  
Production Cost ◽  
System Planning ◽  
Cost Calculations ◽  
Planning Production

scholarly journals PENGARUH PERKIRAAN BIAYA PRODUKSI DAN LABA YANG DIINGINKAN TERHADAP HARGA JUAL (STUDI KASUS PADA USAHA BARU JAYA TEKNIK PERIODE 2015-2017)

2018 ◽  
Author(s):  
Trismona Avelia ◽  
Renil Septiano
Keyword(s):  
Significant Influence ◽  
Production Cost ◽  
Business Owners ◽  
Cost Calculation ◽  
Supporting Evidence ◽  
Selling Price ◽  
New Business ◽  
Cost Calculations ◽  
A Company

Implementation of production cost calculation as a step to set the selling price on the product and get the desired profit in a company is very important for the company, because the application of cost calculations used in memproduksi a product is the first step for us to gain profit and can maintain our company. This research was conducted on New Tech Jaya Engineering which address at Jl. Raya warranty no.35 kel. The water is dashing. Koto tangah padang city. Data obtained through site-to-site surveys and direct interviews with new business owners of technical trials are concerned with the issues discussed and the documents as supporting evidence. The result of this research shows that production cost (X1) t arithmetic 1,69092 with significance 0,000 <0,05 then H1 is accepted, there is significant influence between variable of production cost (X1) to selling price (Y ). For the desired profit variable (X2) the value of t count> t table is 3.097> 1.69092 with significance of 0.004 <0.05 then H2 is accepted, it means there is a significant influence between the desired profit (X2) on selling haga (Y ).

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

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