scholarly journals Rancang Bangun Sistem Produksi dan Persediaan UMKM

2018 ◽  
Vol 2 (1) ◽  
pp. 179
Author(s):  
Rinci Kembang Hapsari ◽  
Azmuri Wahyu Azinar ◽  
Sugiyanto Sugiyanto
Keyword(s):  
Production Process ◽  
Production Control ◽  
Large Contribution ◽  
Application System ◽  
Control Stock ◽  
Long Time ◽  
Manual Methods ◽  
Cost Of Production ◽  
The Cost ◽  
And Control

The large contribution of MSMEs is as a driver of the nation's economy which is proven to be resistant to various shocks to the economic crisis. In operational records, MSMEs still use manual systems and there are even those that are not recorded properly. Even in the production process that functions to determine the cost of production and production control also still using manual methods. So that a computerized system is needed in the production process that can automatically calculate the cost of production, control the production and inventory stock. Based on testing and analysis, it can be proven that the applications built are very helpful to MSMEs, especially in the production process because data processing can be done quickly and accurately. With the computerized application system produced, it can monitor production results and control stock items.So that it can minimize the accumulation of goods stock production and the occurrence of empty stock for a long time. With this application system can also help MSMEs in determining the cost of production automatically.

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

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

scholarly journals Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember

2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti
Keyword(s):  
Control System ◽  
Production Process ◽  
Production Cost ◽  
Cost Control ◽  
Total Production ◽  
Cost Of Production ◽  
The Cost ◽  
Business Cost

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control

scholarly journals Selection of objects for calculating the cost of production in terms of agricultural production

2021 ◽  
pp. 47-66
Author(s):  
Igor' Mizikovskiy ◽  
Elena Polikarpova
Keyword(s):  
Agricultural Production ◽  
System Analysis ◽  
Control Measures ◽  
Information Support ◽  
Management Decisions ◽  
Managerial Decisions ◽  
Cost Center ◽  
Cost Of Production ◽  
The Cost ◽  
And Control

The optimality of the choice of objects of calculation determines the procedure for calculating the cost of labor products, the implementation of planned and control measures in the strategic management of production, in particular, to minimize the cost. It is necessary to ensure a synergy of technological features, production conditions, the principal distinguishing features of the resulting product, its volume, cost center, and the ability to evaluate the results of current management decisions. Agriculture is characterized by a number of specific conditions that affect the results of production. In most enterprises of the industry there is no point approach to accounting and management of the cost of labor products. The purpose of the study is to develop information support for the adoption and evaluation of managerial decisions when choosing objects for calculating the cost of production in agricultural production. Methods of observation, measurement, systematization, classification and system analysis of data were used. As a result, on the basis of determining the distinctive conditions of agricultural production, information is structured for the corresponding detailing of calculation objects, according to which a procedure for informational and instrumental support for the analysis of the volume and cost of production, which is also applicable for evaluating management decisions, is presented.

scholarly journals PROSPEK USAHA PENGGEMUKAN SAPI BRAHMA DI KABUPATEN OKU TIMUR

2017 ◽  
Vol 2 (03) ◽  
pp. 1-7
Author(s):  
Parmaji
Keyword(s):  
Interest Rate ◽  
Added Value ◽  
Variable Cost ◽  
Good Prospect ◽  
Brahman Cattle ◽  
Long Time ◽  
Brewing Process ◽  
Cost Of Production ◽  
The Cost

The purpose of this study is to: (1) To know the cost of production, acceptance and income of brahman cattle fattening in Eastern OKU, (2) To know the added value of brahman cattle fattening in East OKU, (3) Feasibility of brahman cattle fattening business in East OKU Regency. The research was conducted in OKU Timur Regency, with purposive determination of the research location with the consideration that there are still a few businessmen of cattle fattening who choose to fatten brahman cow, whereas the brahman cattle fattening in OKU Timur Regency has good prospect. This is because demand brahman cows from year to year continues to increase, in addition to the brushed cattle brewing process is quite easy and in a relatively long time has gained profits. This research has been conducted in March 2015 until May 2015 on the brahman cattle fattening that already existed in East OKU Regency. This study found that the average cost of production for brahman cattle fattening business is Rp. 79.438.224, - / PP, with a flat fee of Rp. 3,588,335, - / PP, and variable cost of Rp. 75.849.889, - / PP. Receipt is Rp. 123.333.333, - / PP then obtained revenue of Rp. 43.895.109, - / PP (Rp 7,315,852, - / Month). The added value of brahman cattle fattening business in Kabupaten OKU Timur is Rp. 59.305.278, - / tail (Rp 118.610.555, - / PP or Rp 19.768.426, - / Month). Brahman cattle fattening business in East OKU district can be said to be profitable and feasible to do. This is because the brackish cattle fattening business obtained NPV value at the bank interest rate of 18% (Rp 85.691.855, -) with the value of Net B / C of 1.89 and the value of IRR 32.16% which means feasible or effort can be done Because advantageous. So, brahman cattle fattening in Regency OKU East have good prospect to be developed.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PRODUK SPRING BED PADA PT. MASSINDO SINAR PRATAMA

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Eric Joseph Taroreh ◽  
Jantje J. Tinangon ◽  
Inggriani Elim
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Labor Costs ◽  
The Subject ◽  
Cost Of Production ◽  
Materials Used ◽  
The Cost ◽  
Direct Materials ◽  
Descriptive Method

Determination of the cost of production is an important problem in a manufacturing company where the activity is to process the raw materials into finished materials subsequently sold to consumers for a profit. Cost of production is the cost of production which has applied to all finished products are being manufactured during a certain period. This study aims to determine the calculation of the cost of production at PT. Massindo Sinar Pratama. Analyses were performed using the descriptive method in qualitative to be a method to collect data, compiled, interpreted, and analyzed so as to provide an overview of the state of the subject and the object under study is based on facts. From these results it can be seen in the production process of spring, charging based on the type and size of production resulting in a period of one month. With the charge of direct materials, direct labor costs and factory overhead costs. Direct materials used include; Foam, Cloth spring, Spriral iron, wood, and plastic legs. The imposition of direct labor costs based on rates of production units produced. Imposition of factory overhead costs to products based on the overhead costs are determined upfront.

scholarly journals Pengendalain Harga Pokok Produksi Dengan Metode Full Costing Pada “Kerupuk Sari Udang Mbah Oerip-Sidoarjo”

2019 ◽  
Vol 3 (1) ◽  
pp. 40-49
Author(s):  
Darno Darno
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Calculation Methods ◽  
Cost Of Production ◽  
The Cost ◽  
A Company

Companies must be able to compete in terms of prices by managing the handling of raw materials, labor and overhaed factories. All three are very important because they directly affect the cost of the product (HPP). UD company Redjo Makmoer Indonesia, is a company that produces crackers. For the determination of production costs and pricing of sales, the company makes a policy on the method of calculating the cost of production. In addition to pricing, also to control the process and reduce the size of the company's production costs. Based on observations for one month the production process, the cost of production with the method of the company that has been run is Rp. 40,100.00. With the full costing method, Rp. 41,500.00. It can be concluded that the cost of production based on the two calculation methods above there are differences or differences. With the full costing method, the cost of production is higher. This shows that so far the calculations made by the company have several elements that have not been included in the calculation.

THEORETICAL FOUNDATIONS OF COST MANAGEMENT IN AN ORGANIZATION

2020 ◽  
Vol 1 (8) ◽  
pp. 4-14
Author(s):  
D. Yu. ZAKHAROV ◽  
◽  
S. B. TYURIN ◽  
A. D. BURYKIN ◽  
◽  
...  
Keyword(s):  
Financial Management ◽  
Cost Management ◽  
Cost Of Production ◽  
The Cost ◽  
And Control ◽  
Theoretical Foundations

In this article, the authors consider the theoretical foundations of cost management in the organization, in particular, the definition for "costs", "expenses", "costs" of the organization, shows their role in financial management, reveals the differences in the concepts of costs, costs and expenses. Special attention is paid to classification of the purposes of costs depending on the phase of operation of the business, selected items, expenditure on General planning, regulation and control is considered as a method of evaluating the effectiveness of the company Much attention is paid by the authors to the process of cost management, the process of allocating costs in the cost of production of the enterprise and the process of calculating the cost of production.

Project cost control: a new method to plan and control costs in large projects

2016 ◽  
Vol 22 (6) ◽  
pp. 1247-1268 ◽  
Author(s):  
R. Jayaraman
Keyword(s):  
Cost Control ◽  
Cost Management ◽  
Roll Steel ◽  
Content Type ◽  
Steel Sheets ◽  
Time Period ◽  
Salutary Effect ◽  
Long Time ◽  
The Cost ◽  
And Control

Purpose The purpose of this paper is to reengineer the process of cost management in large projects. Design/methodology/approach Considering the fact most large projects overrun their budgets because of the long time period needed to completion, it was decided to reengineer the cost management. Accordingly costs allocated to packages were reviewed and changed on a dynamic basis. Different types of contingencies were provided. Concepts of package contingency and project contingency were introduced. These were based on the project buffer and feeding buffer concepts popularised by Eliyahu Goldratt. Findings The re-engineered method of cost control worked well and yielded better than expected results, leading to the setting up of a new world record in the completion time for setting up a million tonnes per annum continuous, tandem cold rolling mill to roll steel sheets. Research limitations/implications In view of the total success of the reengineered approach, which was tested out on a large project over three years, it is felt that other projects could also try out this technique, especially since it is along the lines proposed by Eliyahu Goldratt who is an authority on project management. However the success can be better understood if the results of the testing become available. To that extent the contents of the present paper have limitations. Practical implications Large projects can deploy the methodology and complete their projects on time and under budget. Social implications The reengineering of the cost management was done primarily with a view to complete projects under budget. Since many governments spend many billions of dollars on publicly funded projects for the welfare of citizens, the use of this technique could have a salutary effect on the cost. Originality/value The method was innovated in the company by the author’s team and deployed in a live project over four years for the first time to achieve world-class results.

scholarly journals MENINGKATKAN KOMPETENSI PELAKU UMKM DALAM BERBISNIS MELALUI PELATIHAN HARGA POKOK PRODUKSI

2021 ◽  
Vol 2 (1) ◽  
pp. 41-46
Author(s):  
Marieta Ariani ◽  
Hasnawati Zainal
Keyword(s):  
Scientific Research ◽  
Selling Price ◽  
Continuous Training ◽  
Research Results ◽  
Long Time ◽  
Cost Of Production ◽  
The Cost

The success of the company in determining the Selling Price of its business products is largely determined by the success of the company in determining or calculating the Cost of Production (HPP) of the products it produces.Errors in the determination of the cost of production (HPP) can cause errors in the determination of the selling price of the resulting product, so that the company cannot compete with other similar businesses.The difficulty of determining the cost of production and selling prices of fashion and culinary products experienced by MSME entrepreneurs has become a big problem and has been going on for a long time among kompeten member entrepreneurs in Bekasi, so continuous training is needed.This can also be used as a background or basis for scientific research by PKM lecturers, so that research results can be obtained that can answer the difficulties of entrepreneurs of KOMPETeN members of the Bekasi region in determining the cost of production and selling prices of fashion and culinary products.

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