scholarly journals Cost Analysis of Solar Cabinet Dryer for Drying Dates

2017 ◽  
Vol 14 (3) ◽  
pp. 1055-1061
Author(s):  
N. Josephine Selvi ◽  
G. Baskar ◽  
Aruna Singh
Keyword(s):  
Cost Analysis ◽  
Heat Storage ◽  
Unit Cost ◽  
Raw Material ◽  
Selling Price ◽  
Storage Unit ◽  
Drying Time ◽  
Solar Dryer ◽  
Unit Energy ◽  
The Cost

ABSTRACT: Solar cabinet dryer for drying of dates is one of the promising technology for obtaining good quality dried dates which is again energy and cost effective technology. From the cost analysis of the solar cabinet dryer installed at CCE, Oman there is a clear indication that the energy per unit cost was comparable to any other modern drying technology like freeze drying, where energy consumption is more. As per the annual life cycle costing (ALCC) carried out for solar cabinet dryer the cost per unit energy obtained was Rs.63.36/kWh, when 5 hours of potential sunshine hour was taken into account. Under the test condition, the specific moisture extraction rate was found to be 0.84 kg/kWh and it took only 24 hours to dry dates from moisture content of 49.01% to 35.21% in cabinet dryer compared to sun drying which took 48 hours which is double. In the presence of heat storage unit, the thermal efficiency of solar dryer for forced convection drying obtained for the period of study was 26%. Due to the presence of heat storage unit five plus two hours extended drying time was available. In that case the cost per unit energy was Rs. 45.28/kWh. If this solar dryer unit is produced in bulk surely the production cost or the capital cost will come down drastically. This would in turn reduce the cost/unit of energy. However the cost of raw material and the selling price of dried dates were not taken into account. If they were taken into account surely more cost reduction could be expected.

Nilai Po Sapo Esempay (Kesetiakawanan) dan Sokkla (Keagamaan) Dalam Penentuan Harga Jual Roti dan Kue di Madura: Sebuah Studi Fenomadurologi

2018 ◽  
Vol 6 (1) ◽  
pp. 1-22
Author(s):  
Rusmiati Ningsih ◽  
Robiatul Robiatul Auliyah ◽  
Achdiar Redy Setiawan
Keyword(s):  
Qualitative Methods ◽  
Business Owners ◽  
Raw Material ◽  
Selling Price ◽  
Mutual Help ◽  
Research Site ◽  
Material Costs ◽  
The Cost

This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth methods to reveal the reality behind the phenomenon. The research is also need the informants, there are two main informants is home business owners amounted to 2 people, as well as supporting informants that the customer amounted to 4 people. This research site was conducted at the place of home business in Jl. K Lemah Duwur Bangkalan. The results showed that the practice of determining the price of bread and cookies that occur based on the calculation of raw material costs and factory overhead costs. In addition, there are costs which made bythe invisible mark up. After exploring the cost and the markup, there is a determination of the values contained in the selling price. The values contained namely Po Sapo Esempay (Solidarity) realized with a sense of mutual help, family/ friend as an advantage over the matter, an expression of care, sharing the happiness, trust to others and also to give an attention to the situation around us. Another value that is contained is Sokkla (Religiousity), which materialized with their interests for the charity, belief in God's justice, charity as savings in the Hereafter, and surrender to God. Keywords: Selling Price, Phenomadurology, Po Sapo Esempay (Solidarity), Sokkla (Religiousity)

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

scholarly journals Nilai Po Sapo Esempay (Kesetiakawanan) dan Sokkla (Keagamaan) Dalam Penentuan Harga Jual Roti dan Kue di Madura: Sebuah Studi Fenomadurologi

2018 ◽  
Vol 6 (1) ◽  
pp. 1-22
Author(s):  
Rusmiati Ningsih ◽  
Robiatul Robiatul Auliyah ◽  
Achdiar Redy Setiawan
Keyword(s):  
Qualitative Methods ◽  
Business Owners ◽  
Raw Material ◽  
Selling Price ◽  
Mutual Help ◽  
Research Site ◽  
Material Costs ◽  
The Cost

This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth methods to reveal the reality behind the phenomenon. The research is also need the informants, there are two main informants is home business owners amounted to 2 people, as well as supporting informants that the customer amounted to 4 people. This research site was conducted at the place of home business in Jl. K Lemah Duwur Bangkalan. The results showed that the practice of determining the price of bread and cookies that occur based on the calculation of raw material costs and factory overhead costs. In addition, there are costs which made bythe invisible mark up. After exploring the cost and the markup, there is a determination of the values contained in the selling price. The values contained namely Po Sapo Esempay (Solidarity) realized with a sense of mutual help, family/ friend as an advantage over the matter, an expression of care, sharing the happiness, trust to others and also to give an attention to the situation around us. Another value that is contained is Sokkla (Religiousity), which materialized with their interests for the charity, belief in God's justice, charity as savings in the Hereafter, and surrender to God. Keywords: Selling Price, Phenomadurology, Po Sapo Esempay (Solidarity), Sokkla (Religiousity)

scholarly journals ANALISIS ALOKASI BIAYA BERSAMA UNTUK PENENTUAN BIAYA PRODUKSI NUTELLA CHEESE CUPCAKE DAN COOKIES CUPCAKE PADA SHMILY CUPCAKES SAMRAT MANADO

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Olivia A. Tumbol ◽  
Jantje Tinangon ◽  
Stanley Kho Walandouw
Keyword(s):  
Business Processes ◽  
Cost Allocation ◽  
Raw Material ◽  
Operating Costs ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Material Costs ◽  
Marketing Costs ◽  
The Cost

Guidance of in the company needs to improve its business processes so that the appropriate production produced products can compete in the market . One such effort is to utilize one or several main raw material to produce two or more types of products are almost the same but with different variations to accurately allocate costs to each product so as to maximize profits.To allocate these costs accurately on each product is the relative sales value method . Where the data used is primary data obtained directly from the company. The data used in the form of selling price , direct labor costs , raw material costs , plant operating costs and marketing costs .From the analysis conducted through joint cost allocation calculation using the relative sales value method can be seen that the results obtained from the calculation of the cost allocation with the Cupcake Shmily using the relative sales value method of cost allocation obtained with Nutella Cheese Cupcake for Rp 56 723 and Cookies Cupcake for Rp . 60 108 of the total cost of Rp116.716 shared, derived from raw material costs, direct labor costs and factory overhead costs.

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 Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel

2020 ◽  
Vol 1 (2) ◽  
pp. 111-118
Author(s):  
Darno Darno ◽  
Liana Dwi Muasyaroh
Keyword(s):  
Fast Food ◽  
Cost Accounting ◽  
Raw Material ◽  
Variable Cost ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Full Cost ◽  
Cost Of Production ◽  
The Cost

Manufacturing company is a company that processes raw goods into semifinished or finished goods. In manufacturing companies to determine the selling price does not escape from the calculation of the cost of production which is appropriate and in accordance with cost accounting standards. PT. Indramukti Segara is a fast food company that comes from natural ingredients. Products produced by PT. Indramukti Segara includes: pecel sauce and fried onions. Calculation of cost of goods manufactured by PT. Indramukti Segara is not right to determine the selling price, because the company only calculates the material used multiplied by the price of the material. On this occasion the author analyzes the cost of production in accordance with the Cost Accounting standard and conducts a comparison between two methods, namely: the full costing method and the variable costing method.  The purpose of this study is to compare the cost of production using the full cost and variable costs method. The data collected comes from the results of interviews with the Production Administration, Sambel Pecel production supervisor, and employees of Sambel production at PT. Indramukti Segara. Data obtained includes data on raw material expenditure, direct labor costs, and factory overhead costs that are fixed and variable. Based on the comparison of the calculation of Cost of Production between the full cost method and variable costs there are differences, because the full cost method calculates all costs that are fixed and variable while the variable cost method only calculates costs that are variable in nature.

scholarly journals Productivity and Cost Analysis of Forest Harvesting Operation in Matang Mangrove Forest, Perak, Malaysia

2017 ◽  
Vol 1 (1) ◽  
pp. 60 ◽  
Author(s):  
Albert Empawi Tindit ◽  
Seca Gandaseca ◽  
Laurna Nyangon ◽  
Ahmad Mustapha Mohamad Pazi
Keyword(s):  
Cost Analysis ◽  
Mangrove Forest ◽  
Forest Harvesting ◽  
Raw Material ◽  
Water Transportation ◽  
Net Profit ◽  
The World ◽  
Data Collections ◽  
The Cost ◽  
Forest Operation

Matang Mangrove Forest is under systematic management since 1902 and still considered as the best managed mangrove forest in the world. This research was conducted to measure the time and productivity of forest harvesting operation and also to analyze the cost and revenue of mangrove forest harvesting operation at Matang mangrove forest. This project had been carried out in cooperation with Seri Sepetang Enterprise, one of the harvesting licenses in Kuala Sepetang, Perak.  Data collections were taken in every station starting from standing tree until to the Kiln-Drying jetty. The data then calculated by using the formulas of productivity and cost analysis. As the result, the productivity for felling, bucking and debarking, the manual skidding using wheel-barrow and the water transportation are 1.84 tan/hour, 3.82 tan/hour and 4.64 tan/hour respectively.  The cost for each operation of 9 tan log volume for felling, bucking and debarking, the manual skidding using wheel-barrow and the water transportation are RM 56.88, RM 10.80 and RM 36.72 respectively. As the revenue, the company paid RM 260 per 9 tan of log for the in-forest operation (felling, manual skidding and loading to the ship) and pay RM 80 per 9 tan for the water transportation, and they gained the net profit of RM 192.32 and RM 43.28 respectively. The average of forest harvesting operation is twice operation in a day (equal with 2 x 9-ton volume of log production a day), so they will gain a double profit.  In conclusion, the forest harvesting operation is sustainably managed for supplying the raw material of charcoal industries in Matang mangrove forest. Since, they work manually and spend much energy in this forest harvesting operation, so for further study it recommends to conduct the ergonomics evaluation during forest harvesting operation at Matang Mangrove Forest.

scholarly journals Analisa Teknoekonomi Biogas Dari Eceng Gondok dengan Stater Kotoran Sapi

2018 ◽  
Vol 1 (02) ◽  
pp. 39-44
Author(s):  
Meylinda Mulyati
Keyword(s):  
Residence Time ◽  
Water Hyacinth ◽  
Biogas Production ◽  
Raw Materials ◽  
Methanogenic Bacteria ◽  
Raw Material ◽  
Cattle Dung ◽  
Cow Dung ◽  
Selling Price ◽  
The Cost

Water hyacinth is a waste that can be utilized by the community as an alternative potential for biogas energy. The formation of biogas from water hyacinth requires a residence time (LT) that is still long, which is between 30-35 days for the formation of methane. So that the process of forming methane is not too long, a stater is needed so that methanogenic bacteria can increase from cow dung so that the residence time is much shorter. The process of making biogas starts from making a digester, the process of taking water hyacinth by chopping water hyacinth, preparing cattle dung stater. The purpose of this study is to analyze technically and economically biogas from water hyacinth with cow manure stater. This research was carried out through several stages, namely: preparation of raw materials, stater and plastic biogas digester and techno-economic analysis. In this study the ratio of raw material 1: 1 (water hyacinth chopped 20 kg, water 20 kg) and the addition of stater cattle dung 6 kg. The results of this study are that the technical aspects of biogas start production after 10 days of filling the digester at pH 7.1. Biogas produced is known by direct flame test. Visible on the 10th day the resulting flame is still small, but this shows that the gas has been formed. The pH of the digester is between 4.7 and 8.5. The decrease in TS value from the inlet which is 46 kg to the outlet is 28 kg, indicating that there has been degradation in the substrate in the digester. On the economical aspect the investment cost of a biogas installation in a synthetic digester is IDR 1,500,000.00. Variable costs are the cost of water hyacinth, cow dung and water of Rp 150,000.00 per year. The Cost of Biogas Production is Rp 3,836.08 and if it is sold at a margin of 50% the selling price is Rp 5,800. The break even point in kilograms is 267.2 and in rupiahs is Rp 1.025,000.00. This payback period for investment in biogas business is 2.86 years.

scholarly journals Developing A New Combination And Proportion Of Chemicals For The Production Of Laundry Detergent At Low Cost In Context Of Bangladesh

2012 ◽  
Vol 26 ◽  
pp. 50-53 ◽  
Author(s):  
Sadia Afreen
Keyword(s):  
Cost Analysis ◽  
Low Cost ◽  
Laundry Detergent ◽  
The Other ◽  
New Combination ◽  
Local Market ◽  
Selling Price ◽  
The Cost ◽  
Detergent Powder

This work proposes a new combination and proportion of chemicals available in the local market to prepare laundry detergent at low cost in context of Bangladesh. The proposed formula ensures good foaming and washing quality of the detergent that can compete the existing other laundry detergents in the market. The pH of the product is maintained at 10 which is close to that of other detergent powder being sold in market now. The cost analysis in accordance with the proposed formula shows that the production of 1 kg detergent powder costs 20-25 BDT; therefore, can be sold at a price lower than the other detergents available in market. The proposed formula can reduce the selling price of the detergent at 40-45 BDT, whereas the other companies are selling it from 50-140 BDT in the market. This offers a new scope to produce laundry detergent at a very low cost as well as good washing performance of the product using the locally available chemicals in Bangladesh. DOI: http://dx.doi.org/10.3329/jce.v26i1.10184 JCE 2011; 26(1): 50-53

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