scholarly journals COST OF PRODUCTION AND FEASIBILLITY STUDY OF ORGANIC SITRONELA AGRIBUSINESS

2020 ◽  
Vol 26 (2) ◽  
pp. 119
Author(s):  
Ekwasita Rini Pribadi ◽  
Agus Kardinan ◽  
Octavia Trisilawati ◽  
Molide Rizal
Keyword(s):  
Interest Rates ◽  
Oil Content ◽  
Selling Price ◽  
Snowball Sampling ◽  
Citronella Oil ◽  
Cymbopogon Nardus ◽  
Cost Of Production ◽  
Feasibility Test ◽  
The Cost ◽  
Future Business

<p>The cost production and business feasibility is useful in determining the price cost, and decision making for future business development of organic citonella. The research was conducted at the PT. Pemalang Agro Wangi in Jonggol - Bogor Regency in April 2019.  Analysis of the cost of production was carried out by the full costing method. The feasibility test was carried out with several investment feasibility criteria, namely B/C ratio, NPV and IRR.Data collection was done by interviewing key informants, namely: producers and farmers of organic citronella using snowball sampling. The results showed that price cost of seeds, herbs and oil of organic  sitronela were Rp.103,00/cuttings, Rp662,00/kg and Rp205.757,00/kg. The Organic sitronela nursery and herbs were feasible, at 7% / year interest rates,  each  produced Net B/C ratio were 4,7% and NPV Rp289.386.802,00 per ha, and B/C ratio of 1.05, NPV of Rp49.024.781,00 and IRR 17,92% for eleven ha Organic citronella cultivation produced essential oil content of 0.35% to 0.7% lower than inorganic cultivation &gt;1%, thus impact on higher cost of product. In order for the cultivation of organic citronella to develop, the selling price of oil should be more expensive than inorganic citronella oil.</p><p><strong>Keywords: </strong><em>Cymbopogon nardus</em><em> </em>(L.) Rendl, organic, cost price, business feasibility</p><p> </p><p><strong>Abstrak</strong></p><p><strong>ANALISA BIAYA POKOK DAN KELAYAKAN AGRIBISNIS SERAI WANGI ORGANIK</strong></p><p>Perhitungan harga pokok dan kelayakan usaha sangat bermanfaat dalam menetapkan harga jual, dan pengambilan keputusan untuk pengembangan usaha serai wangi organik. Penelitian dilakukan di kebun PT. Pemalang Agro Wangi di Jonggol – Kabupaten Bogor pada bulan April 2019. Analisis harga pokok produksi dilakukan dengan metode <em>full costing</em>. Uji kelayakan dilakukan dengan kriteria kelayakan investasi yaitu B/C ratio, NPV dan IRR. Pengumpulan data dilakukan dengan metode wawancara kepada informan kunci yaitu: produsen serai wangi organik dan petani penggarap menggunakan metode bola salju (<em>snowball sampling</em>). Hasil penelitian menunjukkan usaha agribisnis serai wangi organik menghasilkan harga pokok benih, daun dan minyak masing-masing sebesar Rp103,00/stek,  Rp662,00/kg dan Rp205.757,00/kg. Usahatani benih dan daun serai wangi organik layak diusahakan, pada suku bunga 7%/tahun. Untuk usaha benih diperoleh B/C 4,7 dan NPV Rp289.386.802,00 per ha, serta untuk usaha daun diperoleh B/C 1,05, NPV Rp49.024.781,00 dan IRR 17,92 % per delapan ha. Budidaya serai wangi organik menghasilkan kadar minyak atsiri 0,35-0,7% lebih rendah dari pada budidaya anorganik (&gt;1%), sehingga berdampak pada harga pokok produk yang lebih tinggi. Agar budidaya serai wangi organik berkembang, harga jual minyak seharusnya lebih mahal dari minyak serai wangi anorganik.</p><p><strong>Kata kunci: </strong><em>Cymbopogon nardus </em>(L.) Rendl, organik, harga pokok, kelayakan usaha</p>

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, 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 Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual

2019 ◽  
Vol 7 (1) ◽  
pp. 173-178
Author(s):  
Alviani Lestari ◽  
Siti Ita Rosita ◽  
Tri Marlina
Keyword(s):  
Labor Cost ◽  
Cost Calculation ◽  
Selling Price ◽  
Total Production ◽  
Product Price ◽  
Overhead Cost ◽  
Material Costs ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold.  This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.                                          

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

scholarly journals SENSITIVITAS INVESTASI STUDI KASUS PADA PENINGKATAN KAPASITAS PABRIK GULA SRAGI PT.PERKEBUNAN NUSANTARA IX

2021 ◽  
Vol 5 (2) ◽  
pp. 155-166
Author(s):  
Dyah Puspasari ◽  
Suwandhi
Keyword(s):  
Net Present Value ◽  
Investment Decision ◽  
Sensitivity Study ◽  
Payback Period ◽  
Selling Price ◽  
Internal Rate Of Return ◽  
Present Value ◽  
Investment Value ◽  
Cost Of Production ◽  
The Cost

This study aims to determine the sensitivity of the increase or decrease in the selling price of sugar and drops, then the investment value, and the cost of production to the IRR obtained from the investment decision to increase the capacity of the Sragi Sugar Factory. Hypothesis testing is carried out on the results of the calculation of investment analysis which includes several commonly used parameters, namely Net present value (NPV), Internal rate of return (IRR), Profitability Index (PI), and Payback Period (PP), in this case as a comparison used The results of the IRR calculation. The results of the sensitivity study found that the selling price has the highest sensitivity, then the second is the investment value, while the cost of goods manufactured has the lowest sensitivity. The results of tests carried out on three parameters show that there is a significant change between the Selling Price, Investment Value and Cost of Production with the calculation of the IRR of an investment.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA AMPLANG UD. TAUFIK JAYA MAKMUR DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 142
Author(s):  
Muhammad Ramadhani
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Descriptive Research ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Production Period

Determination of cost of goods must be applied appropriately and careful, because this can help entrepreneurs to compete in a manner well and in a relatively long period of time. The purpose of this study was to determine the calculation of the cost of production of the UD Taufik Jaya Makmur Samarinda Samarinda business which is used today and the calculation of the cost of production in the UD Taufik Jaya Makmur Samarinda Samarinda business according to the full costing method. Full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of the cost of raw materials, direct labor costs, and factory overhead costs, both behaving variable and fixed. The method used in this research is descriptive research with a quantitative approach. The variables of this study include the cost of production using the full costing method. Data analysis was performed by calculating the cost of production based on the concept of the full costing method. The results showed that the results of the analysis of the calculation of the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Endeavor conducted at present were Rp. 80,312.50 per kg. Whereas the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Business in Samarinda if calculated using the full costing method is Rp 83,068.23 per kg. The difference in cost of production of the UD Taufik Jaya Makmur Samarinda Amplang Business conducted so far using the full costing method for the UD Taufik Jaya Makmur Samarinda Endeavor is Rp 2,755.73 per kg. It is recommended that UD Taufik Jaya Makmur in Samarinda should calculate and charge all elements of the factory overhead costs in one production period (month). This is done so that information about the cost of production can be a good basis for the factory in setting the selling price of envelopes at UD Taufik Jaya Makmur in Samarinda.

scholarly journals Penetapan Harga Pokok Produksi Kacang Koro Pedang pada UD Laksmi Devi

2018 ◽  
pp. 31
Author(s):  
NI WAYAN LIA WIDYANTARI ◽  
I KETUT SUAMBA ◽  
IDA AYU LISTIA DEWI
Keyword(s):  
Sensitivity Analysis ◽  
Production Costs ◽  
Selling Price ◽  
Industrial Processing ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Determination of Cost of Goods Manufactured of Jack Beanson UD Laksmi Devi UD Laksmi Devi is an agro-industrial processing of jack beans. The businesscompetition is high, so it is necessary to establish the appropriate best selling price ofproduct through analysis of cost of goods manufactured price of jack beans. Thisstudy aims to find out the cost of jack beans manufactured by UD Laksmi Devi, Theresult of calculation of the cost of goods manufactured based on the components ofproduction costs and non-production costs, compare the difference in the calculationof cost of production from both analysis, and show sensitivity of cost to cost ofgoods of jack beans manufactured with sensitivity analysis. Analysis of cost of goodsmanufactured are calculated only one month, namely December 2016. Calculationof the cost of goods manufactured per unit by UD Laksmi Devi Rp 28.887,33, whilethe value through the analysis of cost of goods manufactured that takes into accountthe components of production and non-production costs amount to Rp 31.529,83.Component of costs incurred by UD Laksmi Devi only production costs, making itlook bigger profits of Rp 22.005.612, compared by researched in the analysis of costof goods manuafactured only Rp 12.492.612. The difference shows that the analysisof cost of goods manufactured based on production costs and non-production costs isgood to applicate because the costs are detailed, so the cost of good manufactured areaccurate as the basic for determining the selling price of jack beans in UD LaksmiDevi.

scholarly journals IDENTIFICATION OF BUSINESS CONSTRAINTS AND MARKETING OF POTATOES IN ACEH'S GAYO HIGHLANDS

2021 ◽  
Vol 1 (2) ◽  
pp. 239-244
Author(s):  
Nurmala Nurmala ◽  
Hafni Zahara ◽  
Sullaida Sullaida ◽  
Jamilah Jamilah
Keyword(s):  
Direct Marketing ◽  
Sampling Technique ◽  
Marketing Channels ◽  
Selling Price ◽  
Snowball Sampling ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Marketing Costs ◽  
The Cost

This study aims to identify the constraints on potato farming and marketing in the Gayo Highlands of Aceh. The research sample consisted of potato farmers and traders who were involved in potato marketing in Bener Meriah Regency. Determination of the sample of traders is done by snowball sampling technique. The identification of constraints uses a qualitative descriptive approach, while the income analysis uses an analysis of costs and farm revenues. The results showed that there were constraints in potato farming in the form of wilt disease which caused potatoes to be harvested immediately and the fruit produced was smaller. This will have an impact on decreasing the income of potato farming. The relatively high use of pesticides during the rainy season has implications for increasing the cost of potato farming, on the other hand the difficulty of accessing capital causes farmers to enter into potato farming partnerships with collector traders with the provision that potato marketing must be done to these traders. The development of potato farming in the Gayo Highlands of Aceh has encountered several obstacles including fluctuations in potato prices, lack of weed control which has implications for decreasing potato productivity, difficulty in accessing capital which will determine the sustainability of farming, income and farmers' welfare. farmers, namely selling potatoes through collectors, through wholesalers, and selling directly to consumers. Factors that determine farmers' decisions in marketing potatoes are the selling price, farm capital assistance, farm location, and potato quality. Direct marketing of potatoes (3rd type) to consumers is more efficient than other potato marketing channels because it can reduce farming and marketing costs. However this is rare and the sales volume of potatoes is very small.

scholarly journals PENENTUAN HARGA POKOK PRODUK DAN PENERAPAN COST PLUS PRICING METHOD DALAM PENENTUAN HARGA JUAL PADA RUMAH MAKAN IKAN BAKAR DABU-DABU LEMONG

2020 ◽  
Vol 15 (1) ◽  
pp. 14
Author(s):  
Jennifer T. M Moniung ◽  
Jantje J. Tinangon ◽  
Meily Y. B Kalalo
Keyword(s):  
Final Analysis ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost ◽  
A Company

Determination of the selling price is very influential to maintain the continuity of a company. The selling price offered by the company must be right, because if the selling price offered is too high then the consumer will think twice and switch to another company, and vice versa if the price offered is too low then the costs incurred by the company cannot be covered even will loss. Cost-plus pricing is one of the methods used in determining the price of a product or service to be sold. Cost-plus pricing is a method of determining selling prices by adding expected profits above the full future costs of producing and marketing products. The aim of this research is to find out the Determination of the Cost of Products and the Implementation of the cost plus pricing method in the Determination of the Selling Price in the Dabu-Dabu Lemong Grilled Fish Restaurant. The results showed that there were differences in the analysis results between the two approaches in the cost plus pricing method. The final analysis results obtained, the selling price formed by variable costing is higher than the full costing approach. But when viewed from the cost of production, the variable costing approach produces a lower value compared to full costing. The selling price set by the current owner has a difference if calculated using the cost plus pricing method. Broadly speaking, the selling price set by the current owner is not a favorable price when compared to the selling price calculated.

scholarly journals SISTEM INFORMASI AKUNTANSI PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING SEBAGAI PENENTU HARGA JUAL BERBASIS WEB

2020 ◽  
Vol 13 (1) ◽  
pp. 1-9
Author(s):  
Sri Wahyuning Wahyuning ◽  
Nofi Khayati
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Accounting Information System ◽  
Cost Of Production ◽  
The Right ◽  
The Cost ◽  
A Company ◽  
D Model

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

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