scholarly journals Model Perhitungan Biaya Produksi Islami Menggunakan Metode Variable Costing (Studi Kasus Usaha Susu Shi Jeckex Cabang Jogja)

2019 ◽  
Vol 9 (1) ◽  
pp. 9
Author(s):  
Ni'ma Khoirunnisa ◽  
Siti Achiria

<p><em>Every company is required to run its business very well. The success of a company is very much determined by the accuracy and ability of the leader in managing the company. Production costs are one part of the internal steps that must be taken in increasing efficiency. In Islam there is a classification of costs before calculating production costs because not all funds that come out are calculated as production costs. The company can exercise control over activities that do not add value, which refers to cost control to be effective by applying Variable Coasting methods. Because it is seen from the method of calculation, the variable costing approach is more practical and easy to analyze. The results show that, using a calculation with a variable costing approach, the total production costs are lower than the calculation of real use, which is Rp. 55. 718,000 while using the real calculation, the results are greater, which is Rp. It can be seen that the calculation of the company's real production costs is higher than the calculation of production costs using the variable costing method. There is also the main difference between the real calculation of the company and the calculation of variable costing which is located in the treatment of factory overhead costs. The company's real calculations use fixed factory overhead and variable calculations while the variable costing method only calculates variable overhead costs.</em></p><p><strong><em>Keywords</em></strong><em> : Cost, Productions Cost, Variable Costing</em></p>

Author(s):  
Tantri Amalia ◽  
N. A. Rumiasih ◽  
Muhamad Zakie Hanifan

<p>This study aims to determine: The purpose of this study was to find out how to <br />calculate the cost of goods in determining prices. The author conducted research at PT. Kresna Eka Pratama, a company engaged in heavy equipment construction. The research method used is descriptive qualitative and quantitative descriptive analysis. Methods for studying and analyzing the relationships and variable variables<br />examined by the author. In this study the author uses the Full Costing method as the basis for pricing at PT. Kresna Eka Pratama.</p><p>The results showed that the calculation of the cost of goods produced by<br />Full Costing was Rp. 8.873.507.700/unit, in accordance with the accounting school  can also provide profits desired by the company. This shows that the measurement of Full Costing production prices has a very important role in determining prices that<br />will affect the level of income and expected profits. With precise and accurate <br />calculations, determining the selling price will be very effective and reliable. In<br />determining this price is a profit of 10% of the total production costs after adding<br />non-production costs.</p>


2019 ◽  
Vol 15 (2) ◽  
pp. 355-364
Author(s):  
Eko Andris Widayanto ◽  
Syamsul Hadi ◽  
Saptya Prawitasari

This study aims to determine the profitability of domestic chicken business in Jember Regency, to find out the factors that influence the profitability of chicken farming in Jember Regency, determine the development strategy domestic chicken in Jember Regency. This researche used survey method. The research was conducted in 3 (three) Subdistricts namely Bangsalsari, Umbulsari, and Gumukmas Subdistricts, in Jember Regency. The data used in this researche include primary data and secondary data. The data is done qualitatively and quantitatively. The analysis used is profit analysis, multiple regression analysis and SWOT analysis. This researche concludes that (1) Wild Chicken Jowo Super (Joper) Business in Jember Regency is profitable with an average revenue gain of Rp. 9,749,038 per production process, and the total production costs are Rp. 9,082,346 per production process. The average business profit rate of Buras Joper Chicken in Kabupaten Jember is IDR 666,693 / production process / 404 heads. (2) Business Benefits of Burst Joper Chicken are influenced by 5 independent variables namely price (X1), production (X2), cost of production facilities (X3), labor costs (X4), and other costs (X5) with a positive relationship and significant at the real level of five percent. This is indicated by the results of the calculated F test greater than F table at the real level of 99%. Simultaneously the factors have a significant effect on profits including price, production, production facilities, labor costs and other costs. But partially significant factors include the price of output and production, while the ones that are not significant include the costs of means of production, labor costs, and other costs. (3) Based on the results of the SWOT Analysis, the Buras Chicken Business in Jember Regency is in position / quadrant I (Growth / Aggressive / progressive). This position signifies a strong and potential business, meaning that the business is carried out in prime condition. So that it is truly possible to continue to expand, increase growth and achieve maximum progress.


2021 ◽  
Vol 2 (47) ◽  
pp. 86-93
Author(s):  
L. Husarova ◽  
O. Rubtsova ◽  
D.S. Olenich

The article considers the peculiarities of the distribution of total production costs, taking into account the specifics of the construction enterprises of Ukraine. It is established that the accounting processes are regulated by UAS 16 "Costs" and UAS 18 "Construction contracts", but in practice the implementation of  the distribution of overhead costs becomes a formal procedure due to insufficient definition and presentation in the current regulatory framework of the classification of costs. It is noted that in construction there are three types of cost of construction and installation work: estimated, which includes regulatory costs due to estimated norms and current prices; planned, which includes the cost of construction and installation work and is determined on the basis of technical and economic calculations using economically justified norms and standards of costs for construction and installation work under normal capacity of the construction company and the actual, including the actual costs of the construction company, incurred during construction and installation work.  This feature leads to the possibility of significant differences in the actual and estimated cost of construction. The schematic connection of the classification of costs by economic elements and costing items in calculating the cost of construction and installation work is given. It is determined that the improvement of accounting for total production costs should be an element of strategic management in the construction company as there is a tendency to increase in recent years. Carrying out the correct distribution of  total production costs requires further development of regulatory and methodological framework, firstly, by improving the classification of indirect costs with the development of criteria for determining their fixed and variable part, and secondly, developing criteria for selecting the optimal distribution base of construction enterprises. It is considered promising to use information technology for more accurate calculations and improve the working conditions of analysts in the distribution of  total production costs.


Author(s):  
Petar Halachev ◽  
Victoria Radeva ◽  
Albena Nikiforova ◽  
Miglena Veneva

This report is dedicated to the role of the web site as an important tool for presenting business on the Internet. Classification of site types has been made in terms of their application in the business and the types of structures in their construction. The Models of the Life Cycle for designing business websites are analyzed and are outlined their strengths and weaknesses. The stages in the design, construction, commissioning, and maintenance of a business website are distinguished and the activities and requirements of each stage are specified.


2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    


Upravlenie ◽  
2020 ◽  
Vol 8 (4) ◽  
pp. 24-30
Author(s):  
A. O. Ivanov

The article gives an overview, performs analysis and classification of successful managerial practices applied at Russian industrial enterprises in the framework of the national project “Labour productivity and employment support”. The paper emphasizes the main factors of labour productivity growth as follows: investment policy, growth of human capital, and efficient use of managerial capital of enterprise. In order to determine the need of enterprises to increase labour productivity, the author proposes four universal criteria that signal the existing inefficiency even before the loss of competitiveness: 1) the dynamics of labour productivity in the company is not positive during a given period; 2) the company is behind competitors by labour productivity indicator; 3) the company is behind competitors by labour productivity growth rates indicator for a certain period; 4) unit production costs rise. These criteria allow you to take into account the situation both within the enterprise and in comparison with other enterprises. Each criteria can be considered separately or in combination with the others, applied to enterprises of different industries, specialization, and scale. Criteria indicate the direction of development in which the company is experiencing difficulties at the moment, or may experience them in the future.


2019 ◽  
Vol 4 (2) ◽  
pp. 205-214
Author(s):  
Erika Fatma

Lot sizing problem in production planning aims to optimize production costs (processing, setup and holding cost) by fulfilling demand and resources capacity costraint. The Capacitated Lot sizing Problem (CLSP) model aims to balance the setup costs and inventory costs to obtain optimal total costs. The object of this study was a plastic component manufacturing company. This study use CLSP model, considering process costs, holding costs and setup costs, by calculating product cycle and setup time. The constraint of this model is the production time capacity and the storage capacity of the finished product. CLSP can reduce the total production cost by 4.05% and can reduce setup time by 46.75%.  Keyword: Lot size, CLSP, Total production cost.


2010 ◽  
Vol 450 ◽  
pp. 365-368
Author(s):  
James C. Chen ◽  
Chia Wen Chen ◽  
Kou Huang Chen ◽  
Chien Hsin Lin

Wafer fabrication is a capital intensive industry. A 12-inch wafer fabrication plant needs a typical investment of US$ 3 billion, and the equipment cost constitutes about two-thirds to three-quarters of the total production costs. Therefore, capacity planning is crucial to the investment and performance of wafer fabrication plants. Several formulae are presented to calculate the required number of machines with sequential, parallel, and batch processing characteristics, respectively. An AutoSched AP simulation model using data from real foundry fabrication plants is used in a case study to evaluate the performance of the proposed formulae. Simulation results indicate that the proposed formulae can quickly and accurately calculate the required number of cluster tools leading to the required monthly output rate.


Author(s):  
К.Н. Привалова ◽  
Р.Р. Каримов

Исследования по определению энергетической эффективности пастбищных систем со злаковыми и бобово-злаковыми травостоями проведены в Федеральном научном центре кормопроизводства и агроэкологии им. В. Р. Вильямса. В статье приведены результаты агроэнергетической оценки многовариантных пастбищных систем со злаковыми травостоями, созданными в 1946 году. Даны количественные показатели по сбору обменной энергии, совокупным затратам на её производство, окупаемости затрат в зависимости от системы ведения пастбищ. Изучена эффективность совокупных затрат в виде овеществлённого труда (на семена, удобрения, сельскохозяйственные машины, средства огораживания загонов и прочее) и живого труда (работы трактористов, пастухов и строителей и др.). Обоснована высокая агроэнергетическая эффективность изучаемых пастбищных систем благодаря мобилизации в продукционный процесс природных факторов, долевое участие которых в структуре производства обменной энергии составило 69–84%. Природные факторы, участвующие в продукционном процессе луговых агроэкосистем, характеризуются большим разнообразием. Это не только использование солнечной энергии и азотфиксация бобовыми травами, но и долголетие травостоев, самовозобновление фитоценозов, дерновообразовательный процесс (повышение плодородия почвы), получение дешёвого корма и улучшение здоровья животных при летнем выпасе. Роль возобновляемых природных факторов выявлена на основе балансового метода, принятого в экономике (по разнице сбора обменной энергии и антропогенных затрат). Благодаря ведущей роли природных факторов в структуре произведённой продукции агроэнергетический коэффициент окупаемости совокупных затрат антропогенной энергии (АК) за счёт сбора обменной энергии достигал 3–6 раз в среднем за 45 лет. Разработанные в результате долголетних исследований многовариантные энергосберегающие пастбищные системы обосновывают возможность рекомендовать их производству с учётом применения различного уровня энергозатрат. Ключевые слова: культурные пастбища, системы ведения, долголетние травостои, сбор обменной энергии, совокупные антропогенные затраты, окупаемость затрат. The investigation was conducted at the Federal Williams Research Center of Fodder Production and Agroecology and was aimed at testing energy efficiency of gramineous and legume-gramineous swards. This article presents the results obtained on pasture ecosystems with gramineous planted in 1946. Exchange energy yield, total production costs and economic effectiveness were analyzed. Total production costs comprised costs for seeds, fertilizers, machinery, construction materials, labor, etc. Introduction of natural factors into the production process resulted in higher energy efficiency. Their share amounted to 69–84% in the final exchange energy yield. There are a lot of natural factors that affect grass productivity such as solar energy, nitrogen-fixation, sward longevity and regeneration, soil fertility, low-cost feed production, and livestock health. The value of natural factors was determined according to the balance method (by the difference between exchange energy yield and anthropogenic costs). Since environmental factors had a leading role in the production process, the return rate raised by 3–6 times for 45 years due to exchange energy increase. Therefore, pasture ecosystems developed can be recommended for a large-scale forage production.


Author(s):  
Elena E. Abramkina

Forensic authorship analysis is a frequently used technique to identify the real author of an arguable document. Often enough, under study are interrogation minutes. This kind of text is difficult for examination because of its stylistic and genre characteristics: formal phrases and structure as well as different author and compiler of the document. The above features restrict the use of some levels of language analysis. This issue, however, is poorly covered in specialist literature, with only a few articles related to it. The current paper describes the main discursive features of interrogation minutes used in authorship expertise. First we look at conventional techniques of authorship expertise and discuss their limitations. Special attention is given to the analysis of the interrogation minutes genre characteristics and their influence on the whole set of identifiers. The analysis of several conventional interrogation minutes techniques singled out two central tendencies in the authorship attribution: an identification features selection with new identifiers being added. The aim of the article is to propose a solution to the problem. Our technique is based on the methods of The Federal Ministry of the Interior, but it also takes into account genre charecteristics of the interrogation minutes. A new classification of identifiers has been developed. Additional features are offered to improve the attribution accuracy. These are clarifications, which are classified according to the semantic type of the object. In the article clarifications are divided into six types and a few subtypes and are also divided into low and high informative ones. The analysis of clarification is illustrated with the example of three different interrogation minutes. The concluding part of the article is concerned with the techniques of the interrogation minutes used in authorship expertise description, materials requirements and the steps of the analysis.


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