Improving the process of allocating indirect costs to the cost of production (works, services) of industrial enterprises

2021 ◽  
pp. 179-184
Author(s):  
И.Е. Мизиковский
Keyword(s):  
Decision Making ◽  
Indirect Costs ◽  
Production Costs ◽  
Management Decision ◽  
Activity Based Costing ◽  
Information Base ◽  
Industrial Enterprises ◽  
Management Decision Making ◽  
Cost Of Production ◽  
The Cost

Статья посвящена вопросам совершенствования распределения косвенных затрат на производство на себестоимость продукции (работ, услуг) промышленных предприятий, повышения точности показателей, инкорпорируемых в информационное пространство принятия управленческих решений. Разделение косвенных затрат на основные затраты (расходы на содержание и эксплуатацию оборудования) и накладные (административно-управленческие расходы), выбор соответствующих им драйверов, позволяют в значительной степени повысить точность калькуляционных результатов и эффективность экономических расчетов в целом. Целью исследования явилась разработка методики, позволяющей оптимизировать процесс калькулирования себестоимости продукции промышленного предприятия, обеспечить формирование результативной информационной базы выработки управленческих воздействий со стороны лиц, принимающих управленческие решения. Исследование проводилось с применением функционально-процессного и системного подходов к изучению традиционных бухгалтерских (управленческих) практик распределения косвенных затрат. Исследованы традиционный и предлагаемый способы распределения косвенных расходов, проведено сопоставление их результатов, сделаны выводы о перспективах внедрения элементов метода «Activity-based costing (ABC)» на исследуемых предприятиях. The article is devoted to the issues of improving the distribution of indirect production costs to the cost of production (labor, services) of industrial enterprises, improving the accuracy of indicators incorporated in the information space of management decision-making. The division of indirect costs into basic costs (maintenance and operation of equipment) and overhead costs (administrative and management costs), the choice of appropriate drivers, can significantly improve the accuracy of calculation results and the efficiency of economic calculations in general. The purpose of the study was to develop a methodology that allows optimizing the process of calculating the cost of production of an industrial enterprise, to ensure the formation of an effective information base for the development of management actions on the part of management decision makers. The study was carried out using functional-process and system approaches to the study of traditional accounting (management) practices for the distribution of indirect expenses. The traditional and proposed methods of distributing indirect costs are studied, their results are compared, and conclusions are drawn about the prospects for implementing elements of the «Activity-based costing (ABC)» method at the enterprises under study. Cost of production, industrial enterprises, calculation, activity-based costing, indirect costs, value stream, information base of management decision-making

scholarly journals ANALISIS DETERMINASI BIAYA PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) (STUDI KASUS DI UD. PRIMA BHAKTI KARAWANG)

BUANA ILMU ◽  
2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Ade Suhara ◽  
Bona Herman Sianturi
Keyword(s):  
Food Industry ◽  
Production Costs ◽  
Activity Based Costing ◽  
Cost Drivers ◽  
System Method ◽  
Production Activity ◽  
High Production ◽  
Cost Of Production ◽  
Costing System ◽  
The Cost

ABSTRACT UD. Prima Bhakti is a food industry that is engaged in processing cassava into cassava chips which are located at Jalan Kemuning, Karangligar Village, West Telukjambe District, Karawang District, West Java. This factory experienced problems in the system of controlling high production costs which impacted on rising selling prices. The occurrence of production costs swelling due to the lack of good cost management. The costing used by the company is currently based on past cost data which is then made an estimated cost that will occur. From the above problems carried out a study of the design of the cost of production through the approach of Activity Based Costing (ABC). Activity Based Costing method is a method of calculating costs that imposes first costs on activities, then on products based on the use of activity by each product. Activity Based Costing System method identifies the activities carried out, tracing the costs to these activities and then using various cost drivers to trace costs, activities to cost objects. Key words: Cassava chips, cost of production, activity based costing ABSTRAK UD. Prima Bhakti merupakan industri makanan yang bergerak di bidang pengolahan singkong menjadi keripik singkong yang beralamat di Jalan Kemuning Desa Karangligar Kecamatan Telukjambe Barat Kabupaten Karawang Jawa Barat. Pabrik ini mengalami permasalahan pada sistem pengendalian biaya produksi yang tinggi yang berimbas pada naiknya harga jual. Terjadinya pembengkakan biaya produksi dikarenakan belum adanya manajemen biaya yang baik. Penetapan biaya yang dipakai perusahaan saat ini didasarkan pada data biaya masa lalu yang kemudian dibuat taksiran biaya yang akan terjadi. Dari permasalahan di atas dilakukan suatu penelitian mengenai rancangan harga pokok produksi melalui pendekatan Activity Based Costing (ABC). Metode Activity Based Costing adalah metode kalkulasi biaya yang membebankan biaya pertama-tama pada aktivitas, lalu pada produk berdasarkan penggunaan aktivitas oleh setiap produk. Metode Activity Based Costing System mengidentifikasikan aktivitas yang dilaksanakan, menelusuri biaya keaktivatas tersebut dan kemudian menggunakan berbagai pemicu biaya (cost drivers) untuk menelusuri biaya, aktivitas ke objek biaya. Kata kunci : Keripik singkong, harga pokok produksi, activity based costing

scholarly journals SISTEM INFORMASI AKUNTANSI DALAM MENUNJANG PENENTUAN HARGA POKOK PRODUKSI BERBASIS CLIENT SERVER

2020 ◽  
Vol 10 (1) ◽  
pp. 53-58
Author(s):  
Sri Wahyuningsih
Keyword(s):  
Raw Materials ◽  
Accounting Information ◽  
Production Costs ◽  
Activity Based Costing ◽  
Accounting Information Systems ◽  
Client Server ◽  
Development Accounting ◽  
Cost Of Production ◽  
Costing System ◽  
The Cost

Abstract Accounting information systems are needed by companies, because they help a lot, in the effectiveness and efficiency of business problems. Determination and calculation of cost of production is a very important thing to know the production costs incurred as well as the benefits to be obtained. PT. Barokah Sejahtera is a company engaged in wall paint products, where in its products depends on the policy of determining and calculating factory overhead costs, if factory overhead costs are the dominant cost, then allocation based on volume will cause errors in determining cost of production by calculating the overall cost raw materials issued with products produced during the production process. In addition, the process of recording and calculation requires considerable time which results in difficulties in analyzing profits. To overcome these problems, the application of Activity Based Costing System and Client Server based methods is carried out. All activities are intended to produce products with adequate costs. The main focus of company management on activity management, namely planning and controlling all company activities in producing products with the appropriate cost level. The research method used is the RND method / Reset and Development Accounting information system calculation of the cost of production is expected to be applied to the company so that it can be more effective and efficient in calculating the cost of production

scholarly journals Przydatność arkusza rozliczeniowego kosztów do zarządzania kosztami spółdzielni mleczarskiej

2017 ◽  
Vol 5 (3) ◽  
pp. 35-44
Author(s):  
Marzena Ganc
Keyword(s):  
Decision Making ◽  
Euclidean Distance ◽  
Management Decision ◽  
Main Task ◽  
Cost Information ◽  
Distance Method ◽  
Management Decision Making ◽  
Dairy Cooperatives ◽  
The Cost

The aim of the research is to provide an accounting scheme in dairy cooperatives and to determine its usefulness in obtaining cost information for management decision making. Analysis of the nature of the case study. Intentionally selected dairy cooperative referred to as a typical using Euclidean distance method. Managers need reliable cost information. Providing this information is the main task of the cost account, which is one of the most important components of the accounting, with the task group and setting a number of dependencies between processes, and the amount of the costs. Properly drawn up the billing sheet costs should take into account changes in both production and market environment, the dairy cooperative, because these factors justify a demand for information about the cost.

scholarly journals SIMULASI PERHITUNGAN ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK PRODUK

2020 ◽  
Vol 2 (1) ◽  
pp. 52-61
Author(s):  
Cokorda Gde Bayu Putra
Keyword(s):  
Case Studies ◽  
Qualitative Method ◽  
Manufacturing Industry ◽  
Production Costs ◽  
Selling Price ◽  
Activity Based Costing ◽  
Accurate Calculation ◽  
Conventional Production ◽  
Cost Of Production ◽  
The Cost

Competition in the manufacturing industry encourages various companies to think about strategies for determining the cost of production that is appropriate and accurate. The accurate calculation of the cost of production has an impact on determining an increasingly competitive selling price. This article tries to describe how companies engaged in convection to calculate the cost of production based on Activity Based Costing. The method used in this article is a qualitative method by calculating case studies on quantitative paradigm and comparing the calculation of conventional production costs with Activity Based Costing calculations. This study was conducted at PT. Tirtha Bulan Bali, a garment that carries out production based on the order method.Through this article, it is produced that Activity Based Costing produces cost of production more accurate because overhead costs are charged to products using more cost drivers both unit and non-unit based.

Supplier relationship management as an investment: evidence from a UK study

2005 ◽  
Vol 30 (4) ◽  
pp. 27-42 ◽  
Author(s):  
Andrew Cox ◽  
Chris Lonsdale ◽  
Glyn Watson ◽  
Yi Wu
Keyword(s):  
Decision Making ◽  
Relationship Management ◽  
Management Decision ◽  
Supplier Relationship Management ◽  
Management Decisions ◽  
Management Decision Making ◽  
Decision Making Framework ◽  
The Cost ◽  
Supplier Relationship

This article is based upon two contentions. The first is that supplier relationship management decisions should be treated as a form of investment. The reasoning behind this view is that such decisions always involve some kind of cost and are aimed at generating some kind of return. The second is that these two elements – cost and return – should be joined in a relationship decision-making framework by two further elements: risk and inter-organisational power. It is argued in the article that a consideration of power in relationship management decision-making is particularly important as it can completely alter the cost-return ratio. The authors'arguments are illustrated in the article by case evidence collected during a two-year, EPSRC-funded UK-based study.

ASSESSMENT OF THE RELIABILITY OF THE INFORMATION OF THE ACCOUNTING SYSTEM OF ECONOMIC ENTITY

2021 ◽  
Vol 1 (7) ◽  
pp. 94-99
Author(s):  
N. N. KARZAEVA ◽  
Keyword(s):  
Decision Making ◽  
Information Security ◽  
Financial Information ◽  
Management Decision ◽  
Accounting System ◽  
Direct Impact ◽  
Information Base ◽  
Economic Entity ◽  
Management Decision Making ◽  
The Impact

The information base of management decision-making makes it necessary to include a threat to the accounting system of an economic entity in the information security objects. The article proposes two criteria for classifying threats to the accounting system: the content of threats and the impact on the reliability of financial information. The conclusion is made about the construction of indicators for assessing only threats that have a direct impact on the reliability of information. Based on the principles of validity, measurability and simplicity, indicators corresponding to the threat of accounting activities are constructed. The total value of these indicators and the level of materiality of information are elements of the model for assessing the level of security of accounting activities proposed by the author.

scholarly journals STRUCTURING THE SYSTEM OF REDUCING MATERIAL COSTS AND TECHNOLOGICAL LOSSES OF INDUSTRIAL ENTERPRISES

2019 ◽  
Vol 7 (2) ◽  
pp. 36-40
Author(s):  
Игорь Мизиковский ◽  
Igor' Mizikovskiy
Keyword(s):  
Production Management ◽  
Production Costs ◽  
Management Decision ◽  
Industrial Enterprises ◽  
Management Actions ◽  
Management Decision Making ◽  
The Subject ◽  
Methodological Approaches ◽  
Technological Space

The article is devoted to the development of information and instrumental support system for the mode of saving production costs and reducing technological losses in the flow of value creation by an industrial enterprise. Theoretical and methodological approaches to the solution of this problem are investigated, the features of their implementation in the practices of production management of various enterprises are analyzed. The necessity of incorporation in a single technological space of subsystems of metrological support and primary cost accounting, monitoring their condition and economic diagnosis in order to form an information base for the development of management actions by the subject of management. It is proved that the application of the proposed system meets the modern criteria and parameters of productive management, improves the quality of management decision-making.

ANALISIS BIAYA RELEVAN SEBAGAI ALAT PENGAMBILAN KEPUTUSAN PENERIMAAN ATAU PENOLAKAN PESANAN KHUSUS

2020 ◽  
Vol 22 (1) ◽  
pp. 140-155
Author(s):  
Nova Dwi Hernanik
Keyword(s):  
Decision Making ◽  
Relevant Information ◽  
Production Costs ◽  
Management Decision ◽  
Fixed Costs ◽  
Literature Study ◽  
Existing Problems ◽  
Management Decision Making ◽  
The Impact

Abstrak. PT. X is a service company that manufactures Tires, Carpets, andHoses. This study aims to determine the application of cost classification, but alsoto find out relevant cost analysis on this company, and evaluate the impact on thecompany's profit and loss in accepting or rejecting special orders. The method ofresearch conducted by the author is to conduct research directly to the company,observe company activities, study documents related to the object of research,and also conduct interviews with relevant parties. In addition, the authors alsoconducted a literature study so that it could assist the writer in calculating therelevant costs in making decisions whether to accept or reject special orders. Theresults showed that PT. X has not yet classified the production costs properly, sothat management decision making is also not right, where many companies rejectspecial orders, without analyzing them first. From the findings of existing problems,the authors suggest that the company should evaluate the production costsincurred in the company on a regular basis so as to obtain accurate and adequatecost data. Companies should also make a separation between fixed costs andvariable costs because this is quite important in providing relevant information tocompanies to build long-term competitive advantage.Keywords: Relevant Costs of Decision Making Tools, Receiving or DecliningSpecial Orders.

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