scholarly journals IMPLEMENTASI PENENTUAN HARGA POKOK PRODUKSI UNTUK MENCAPAI LABA OPTIMAL (STUDI PADA SENTRA UKM INDUSTRI BAKPIA DI WILAYAH MINOMARTANI SLEMAN YOGYAKARTA)

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
V. Wiratna Sujarweni
Keyword(s):  
Descriptive Analysis ◽  
Market Price ◽  
Sampling Technique ◽  
Test Sample ◽  
Selling Price ◽  
Activity Based Costing ◽  
Production Methods ◽  
Abc Method ◽  
The Right ◽  
The Cost

A business that wants to keep survive and compete in the global era  or AEC (Asian Economic Community) era particularly, should have the right strategies and policies in determining cost of production. The calculation on cost production has important roles in companies such as to determine the selling price, the right cost production can give optimum profit. The research aims are to identify and analyze the cost production price on SME Bakpia industrial by using regular methods applied by UKM during the time and by using methods based on accounting cost which are costing target and ABC (Activity Based Costing) method. Meanwhile we can gain the right cost production methods to have an optimum profit by identifying and evaluating the differences between  SME Bakpia that applied the methods of cost production and SME of Bakpia that did not apply the methods.The population in the research were SME Bakpia industry in Minomartani Sleman Yogyakarta. The research sampling used incidental sampling technique. The data used production data. This research was descriptive qualitative and comparative quantitative research by using descriptive analysis device and independent statistical test of t-test sample. The result obtained that from 30 Bakpia SME in Minomartani Sleman, only 13 SME of Bakpia set the selling price using cost production methods , meanwhile 17 SME of Bakpia set the selling price based on market price. The cost of Bakpia production based on SME calculation was 831.67 rupiahs per item, based on cost production of costing target was 729.17 rupiahs, meanwhile based on ABC method was 722.51 rupiahs. The recommended method to calculate cost production was ABC method because it had the lowest price of cost production, so the profit would be optimum. There is a difference profit between SME of Bakpia that applied the cost production methods and the SME that didn’t apply the cost production method. The Bakpia SME that did not use the cost production gained low profit than the Bakpia SME used the cost production calculation

scholarly journals Pendampingan dalam penentuan besaran biaya produksi untuk usaha keripik dengan menggunakan metode Activity Based Costing

2020 ◽  
Vol 1 (2) ◽  
pp. 49-58
Author(s):  
Dewi Sukmasari ◽  
◽  
Yenni Agustina ◽  
Agrianti Agrianti ◽  
Susi Sarumpaet ◽  
...  
Keyword(s):  
Conventional Method ◽  
Positive Response ◽  
Positive Impact ◽  
Selling Price ◽  
Activity Based Costing ◽  
Family Economy ◽  
Cost Of Production ◽  
Abc Method ◽  
The Right ◽  
The Cost

Purpose: The cost of production is an important component in determining the selling price. The right and accurate cost of goods manufactured can provide the right information for decision-makers. Kelurahan Tanjung Raya is one of the sub-districts located in the subdistrict of peace. One form of a business carried out by the home industry is the chips business. The chip business is one of the businesses that can help the family economy. This PkM partner is the Dasawisama Women chip business group in the Tanjung Raya sub-district, RT 015. The main problem of partners is that they are still biased in calculating the cost of goods manufactured, while the production cost is an essential component in determining the selling price. The PkM method provided is in the form of training and mentoring. As the results of this activity, the respondent welcomed this activity with a positive response and increased understanding of the respondents in comparing the cost of goods manufactured with the conventional method and the ABC method. The purpose of this study was to increase the skill and the knowledge of participants. Method: The activities carried out were training and accompaniment. Results: Respondents welcomed this activity with a positive response and increased respondent understanding in comparing the cost of goods manufactured comparisons with the conventional method and the ABC method. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Cost of production, ABC, Selling price

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

scholarly journals Analisis Harga Pokok Produksi Dengan Metode Activity Based Costing Untuk Mengambil Keputusan Manajemen Pada Industri Garmen CV. Surya Surabaya

2013 ◽  
Vol 10 (1) ◽  
Author(s):  
Carolina Kumalasari
Keyword(s):  
Production Cost ◽  
Production Control ◽  
Descriptive Analysis ◽  
Analysis Method ◽  
Activity Based Costing ◽  
Research Subjects ◽  
Product Costing ◽  
The Difference ◽  
Abc Method ◽  
The Cost

      This study aims to calculate the cost of goods manufactured baby clothes garment CV Surya Surabaya with the ABC method for reporting purposes and objectives of decision making in gaining competitive advantage . Data analysis method used is descriptive analysis method . The results showed that the conventional cost accounting applied in the enterprise value of the difference of the calculation produces the ABC method. Calculation of costs by activity-based costing method is expected to assist management in making more informed decisions as to be benefit/profit. Data collection methods used in this study is documentation . Research subjects in this study is the production cost of baby clothes in CV Surya Garments Surabaya . The research object in this study is the data associated with the determination of the production cost of baby clothes. The difference between the production cost of conventional methods with activity-based costing method produces values undercosting conditions ( conditions in which a product has a lower cost than the actual cost is absorbed by the product ) and overcosting ( a condition in which a product has a higher cost than  the  cost of which is actually absorbed by the product ). Analysis undertaken in this study members advise the Company to undertake restructuring of the production process and production control for the results of each period more  evenly , because  the  fixed overhead costs is  greater than the variable overhead costs , it is most impact in the calculation of the cost of production.Keywords: Conventional Metode, Activity Based Costing Metode, Product costing

scholarly journals PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK KAMAR HOTEL (STUDI PADA HOTEL GREEN EDEN MANADO)

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Shelby Estereniy Siby ◽  
Ventje Ilat ◽  
Meily Y. B. Kalalo
Keyword(s):  
Descriptive Analysis ◽  
Simple Calculation ◽  
Cost Calculation ◽  
Accurate Information ◽  
Activity Based Costing ◽  
Economic Method ◽  
Costing System ◽  
Abc Method ◽  
June July ◽  
The Cost

The Activity of Based Costing (ABC) Method is a simple calculation to determine the cost of price / services to explain that the activity were the reason one to make rise the cost of the products, and products that consume activity.The hotel can use Activity Based Costing (ABC) System Method to determine hotel room rate because when they use the Activity economic method in detail, the quality of decision can be improve to be better and making more accurate. The purpose of this research is “to obtain the accurate information about Activity Based Costing” in counting the cost calculation rooms Hotel Green Eden Manado since from June, July, and August 2017. The method of analysis that I used is “Descriptive Analysis Method”, by conducting to interview to the hotel manager and doing the data collection regarding the costs and amounts of fees. Based on the analysis, there are find that Activity Based Costing System for the month of June. Superior room type, Deluxe room and Suite resulted that the cost of price rooms were lower to compared with the cost by hotel management. For July the calculation of the cost Superior room type was higher than the cost of calculated by the management Hotel. And for the type of Deluxe rooms and Suite rooms were lower to compared with the cost by the Hotel. And for the month of August the calculation for Superior, Suite, and Deluxe rooms resulted that the cost were higher than the cost calculation used by The Hotel Management.Keywords : Activity Based Costing,  The cost of rooms.

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC Pada Perusahaan Roti Dyas Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

scholarly journals PENENTUAN HARGA JUAL KAMAR MELALUI IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM PADA PT TASIK RIA RESORT MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Thalia Claudia Tumanduk ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Calculation Result ◽  
Selling Price ◽  
Activity Based Costing ◽  
Sale Price ◽  
Rate Method ◽  
Costing System ◽  
Abc Method ◽  
Tourism And Hospitality ◽  
The Cost ◽  
Descriptive Method

Development services company primarily in the field of tourism and hospitality, led to increasing competition among hotels. Because it takes strategy to excel in competing, by minimizing and calculate the cost of production effectively so that the selling price is low. The lower the selling price of the product into a high sales rate. Method of activity based costing (ABC) is very effective in determining the slling price, because ABC is a method of charging is to charge and collect a fee based activities based on the behavior of existing activities. This study aims to: (1) obtain the calculation result by using ABC method in determining the selling price of room at PT Tasik Ria Resort Manado (2) to compare the selling price of room at PT Tasik Ria Resort Manado using traditional accounting method and ABC. The method of analysis used in this research is descriptive method of comparative and the type of research used is descriptive qualitative. The results obtained that there is a difference between the selling price of PT Tasik Ria Resort Manado and ABC selling price, where the calculation of ABC in the rom types Pool View, Sea View and Grand Sea View rooms gives a smaller result than the selling price set by the management. While in the room type Garden View ABC calculation is higher than the sale price of rooms that have been set by the hotel management.Keywords: Activity Based Costing, Activity, Selling Price of Room

scholarly journals PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. SARIMELATI KENCANA (PIZZA HUT MANADO TOWN SQUARE)

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Stephany Ch. Pelleng ◽  
Herman Karamoy ◽  
Victorina Tirajoh
Keyword(s):  
Quantitative Data ◽  
Cost Driver ◽  
Production Costs ◽  
Activity Based Costing ◽  
Traditional System ◽  
Pricing Process ◽  
Costing System ◽  
The Right ◽  
The Cost ◽  
Pizza Hut

Nowadays, every company has to have a right and efficient way to know their own pricing process. The better the company count it, the better it would be to compete in the market because the right method or system will decrease the cost and increase the profit. Activity Based Costing System is a method of calculating the cost of goods manufactured based on activities in a company using more cost driver, so it can calculate more accurate. This method is expected to be applied to the PT. Sarimelati Kencana who still using the traditional system for calculating the cost of goods manufactured. This research has a purpose to know the cost of goods manufactured in the company using activity based costing system. There are qualitative and quantitative data on this project. Qualitative data for company profile and quantitative data for production costs. This is descriptive research and the result shows that the pricing process using ABC method give overcost condition for pizza hut personal and undercost condition for pizza hut regular and large.

scholarly journals ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PEMBIAYAAN MURABAHAH PADA BRI SYARIAH KC MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Ummu Almaas Khoirunnisaa ◽  
Hendrik Manossoh ◽  
Dhullo Afandi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Descriptive Analysis ◽  
Internal Controls ◽  
Selling Price ◽  
Internal Control System ◽  
The Cost ◽  
Document Review ◽  
Rules Set ◽  
Collection Methods

            Murabaha is a sale and purchase agreement with the selling price of goods at cost plus an agreed profit which the seller must disclose the cost of the goods to the buyer. The purpose of this research is to analyze the internal control system applied to BRI Syariah KC Manado whether it has been effective and in accordance with the principles of COSO (Committee Of Sponsoring Organizations). Data analysis method of this research is using descriptive analysis that compares the results of observations, interviews, document analysis established by the company with existing theory. Data collection methods in this study are interviews, observation, and document review. The results shows that internal controls applied for murabahah financing at BRI Syariah KC Manado include rules set by management, organizational structure, forms and documents used in murabahah financing, recording of legitimate financing transactions, and monitoring of financing. Internal control of murabahah financing at BRI Suyariah KC Manado has been running quite well. But in application still found weaknesses that can hinder the implementation of internal controls in the company. Still found employees who do double job. This is not in accordance with the principle of COSO, where Commitment in the Competence of employees should be improved and more qualified in various areas of specialization. BRI Syariah KC Manado in applying internal controls can be affirmed and in accordance with the principles of COSO.Keywords: COSO, murabahah financing, internal control system.

scholarly journals PREÇO MÍNIMO DE VENDA DA MADEIRA DE EUCALIPTO PARA OS SEGMENTOS DE CARVÃO E SERRARIA

Nativa ◽  
2018 ◽  
Vol 6 (5) ◽  
pp. 526
Author(s):  
Luis Carlos de Freitas ◽  
Wilmerson Bernardino Prado ◽  
Aline Pereira das Virgens ◽  
Danusia Silva Luz ◽  
Ana Carolina Dantas Moreira
Keyword(s):  
Market Price ◽  
Selling Price ◽  
Average Increase ◽  
Sale Price ◽  
Annual Average ◽  
Eucalyptus Wood ◽  
Project Costs ◽  
The Interest Rate ◽  
The Cost ◽  
Standing Timber

Objetivou-se neste trabalho avaliar o preço mínimo de venda de madeira de eucalipto com reflorestamentos destinados aos segmentos de carvão e serraria. O preço mínimo foi determinado através dos dados de custos e receitas dos empreendimentos. Os custos dos projetos foram descontados para o ano zero, somados e igualados a receita, também descontada para o ano zero.  A receita foi expressa pelo produto do Incremento Médio Anual, idade de corte, e preço mínimo de venda da madeira. Foram obtidos os seguintes preços mínimos de venda para madeira: carvão (R$ 38,44 para madeira em pé e R$ 55,39 para madeira empilhada); serraria (R$ 29,76 para madeira em pé e R$57,71 para madeira empilhada). Os valores encontrados foram inferiores ao preço de mercado, evidenciando que o custo de produção da madeira foi totalmente assegurado pelo seu preço de venda, proporcionando ainda um adicional de receita para cada metro cúbico comercializado. A análise de sensibilidade mostrou grande influência da taxa de juros no preço mínimo de venda da madeira, diferentemente do que foi observado para o custo anual de arrendamento da terra. Os resultados da pesquisa mostram importância ao nortear produtores florestais em relação aos preços de comercialização de produtos.Palavras-chave: planejamento econômico, projetos florestais, custo de madeira. MINIMUM SALE PRICE OF EUCALYPT TIMBER CONSIDERING REFORESTATION TO VEGETAL COAL PRODUCTION AND SAWMILL ABSTRACT:The objective of this study was to evaluate the minimum selling price of eucalyptus wood with reforestation for the coal and sawmill segments. The minimum price was determined by the cost and revenue data of the projects. Project costs were discounted for year zero, plus and equal to revenue, also discounted for year zero. Revenue was expressed as the product of the Annual Average Increase, age of cut, and minimum selling price of the wood. The following minimum selling prices were obtained for wood: coal (R $ 38.44 for standing timber and R $ 55.39 for stacked timber); (R $ 29.76 for standing timber and R $ 57.71 for timber stacked). The values found were lower than the market price, evidencing that the cost of production of the wood was fully assured by its selling price, also providing an additional revenue for each cubic meter marketed. The sensitivity analysis showed a large influence of the interest rate on the minimum selling price of the wood, unlike what was observed for the annual cost of renting the land. The results of the survey show importance when guiding forest producers in relation to the prices of products commercialization.Keywords: economic planning, forestry projects, timber cost.

STRATEGI PROMOSI UNTUK MENJAGA HUBUNGAN DENGAN WISATAWAN DI KAWASAN WISATA KUTA PADA ERA NEW NORMAL

2021 ◽  
Vol 20 (2) ◽  
pp. 114-123
Author(s):  
Anak Agung Ananda Pradnya Pramitha
Keyword(s):  
Relationship Marketing ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Customer Relationship ◽  
Promotion Strategy ◽  
New Normal ◽  
Customer Relationship Marketing ◽  
Qualitative Descriptive ◽  
To Come ◽  
The Right

This research aims to create an integrated promotional strategy to maintain relationships with tourists in kuta tourism area in the new normal era. The strategy was formed using a reference from Customer Relationship Marketing (CRM). Customer Relationship Marketing (CRM) is a marketing activity that aims to find, establish and maintain relationships with customers. Data collection techniques are carried out through documentation, literature studies, observations and interviews. The sampling technique used is Purposive Sampling. The data obtained is analyzed using qualitative descriptive analysis techniques. Based on the research that has been done formed several strategies that can be used to maintain good relationships with tourists or customers. The strategies are grouped into 4 categories. The four categories are trust, commitment, communication and problem handling. In these circumstances maintaining a relationship with a traveler or customer is very important. The right strategy is needed so that when the tourism gate has reopened, then tourists or customers will not be reluctant to come visit. Keywords : Promotion Strategy, CRM, Kuta Tourist Area, New Normal

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