scholarly journals DINAMIKA PENGUSAHA INDUSTRI COR LOGAM DI MASA KRISIS

Populasi ◽  
2016 ◽  
Vol 10 (1) ◽  
Author(s):  
Susi Eja Yuarsi
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Local Population ◽  
Substantial Contribution ◽  
Selling Price ◽  
Economic Progress ◽  
Current Economic Crisis ◽  
Undesirable Consequence ◽  
Materials Used ◽  
High Production Cost

Initially, metalworking can be quite reliable because, besides its substantial contribution to the economic progress of the local population, it has also absorbed a very substantial proportion of labor force, both local and from other districts. From the onset of the current economic crisis, metalworking has experienced a tremendous decline. This has been mainly due to the high production cost, which can not be compensated by the low selling price. The undesirable consequence of this trend is that many entrepreneurs have been forced out of business, hence, stopped production. The few who have persisted in business must really strain themselves for the sake of business survival. Their effort is mainly to keep the production cost as low as possible. This can be achieved by reducing the quantity of raw materials used, closer and tighter monitoring of the production process, and changing the system of paying workers. Although these efforts have been applied, the limited number of orders that they receive has forced most of the entrepreneurs to suspend production. There is therefore, an urgent need to seek alternative solutions to this pressing problem.

scholarly journals Analisis Biaya Produksi Dalam Meningkatkan Profitabilitas Perusahaan

2013 ◽  
Vol 1 (2) ◽  
pp. 159-168
Author(s):  
Lukman Hidayat ◽  
Suhandi Halim
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Management Decision ◽  
Efficient Production ◽  
Selling Price ◽  
Overtime Work ◽  
Management Decision Making ◽  
Materials Used ◽  
Regular Work

Production cost is important in determining selling price and as a basis for management decision making to decide whether products manufacturing will be continued or discontinued. In addition, production cost has influence on firm’s profitability level; the smaller production cost, it will be inversely in proportion to its profitability. The purpose of this study is to see how far the role of production cost affects profitability. By making some adjustments in production cost such as making efficiency, total number of the company’s profitability can be increased compared to production cost which is still high. The research done at PT Sakti Kandakawana, located in Bogor. The result shows that PT Sakti Kandakawana is still be able to improve profitability by making some corrections on productionn cost. The assumption is the same number of selling will get higher profitability if it’s used lower production cost. Due to ineffective cost decreases more and more, the company has fund by efficiency without affecting products quality.  Based on the evaluation, it shows that the production cost applied so far is still wasteful caused by raw materials used are expensive. In addition, it appears that cost for overtime work is not effective campare to cost for regular work. Thereby, when more efficient production cost is determined, the company’s profitability can be increased.   Keywords:Production Cost; Company’s Profitability

scholarly journals Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

scholarly journals Upaya Pengembangan Agribisnis Sapi Perah dan Peningkatan Produksi Susu Melalui Pemberdayaan Koperasi Susu

2017 ◽  
Vol 27 (1) ◽  
pp. 43
Author(s):  
S. Rusdiana ◽  
Wahyuning Kusuma Sejati
Keyword(s):  
Dairy Cattle ◽  
Milk Production ◽  
Low Income ◽  
Production Cost ◽  
Production Capacity ◽  
Selling Price ◽  
Slow Development ◽  
High Production ◽  
High Production Cost

<strong>English</strong><br />Recently national milk production has not met the domestic consumption due to slow development of dairy cattle agribusiness. That is why the dairy cattle agribusiness needs to be developed to fulfill national milk consumption. Limited milk production is due to small dairy cattle agribusiness scale, low milk production capacity, and cheap selling price that is not equal to the relatively high production cost leading to low farmers’ low income. In dairy cattle agribusiness the farmers are integrated with the milk-oriented cooperatives that play important role in the development of dairy cattle agribusiness.   To encourage the development of dairy cattle agribusiness it is necessary to empower the cooperatives in order to improve agribusiness scale, to enhance milk production capacity, and to lower the production cost. Cooperatives empowerment is conducted through provision of improved female dairy cattle, high quality of concentrate at affordable price, and better management of the cooperatives. <br /><br /><br /><strong>Indonesian</strong><br />Konsumsi susu nasional Indonesia sampai saat ini belum dapat dipenuhi melalui produksi dalam negeri, sebagai akibat lambannya perkembangan agribisnis sapi perah. Oleh karena itu pengembangan agribisnis sapi perah dipandang perlu dipacu agar produksi susu memenuhi kebutuhan susu nasional. Faktor utama penyebab ketidakmampuan produksi susu nasional dalam memenuhi permintaan konsumsi susu nasional adalah karena skala usaha yang kecil, kemampuan produksi susu rendah, harga jual susu yang tidak memadai dan biaya produksi yang relatif tinggi. Hal ini menjadikan pendapatan peternak menjadi rendah. Dalam agribisnis sapi perah, peternak tidak bisa lepas dari keberadaan koperasi. Untuk memacu perkembangan agribisnis sapi perah, perlu adanya pemberdayaan koperasi untuk meningkatkan skala usaha, meningkatan kemampuan produksi susu dan menekan biaya produksi. Pemberdayaan dilakukan melalui penyediaan sumber bibit sapi perah betina, penyediaan pakan konsentrat yang berkualitas dengan harga yang terjangkau, maupun bisnis KPS.

scholarly journals Evaluasi Atas Perhitungan Harga Pokok Produksi Dalam Kaitannya Untuk Menentukan Harga Jual. Studi Kasus Pada CV. Jawara Karsa Agusto

2020 ◽  
Vol 4 (1) ◽  
pp. 048-053
Author(s):  
Udi Pramiudi ◽  
Reyna Zesica
Keyword(s):  
Cost Efficiency ◽  
Production Cost ◽  
Food Industry ◽  
Raw Materials ◽  
Selling Price ◽  
Bread Making ◽  
Manufacturing Company ◽  
Price Management

Production cost of goods sold is often made as a guidance by management to make decisions on future activities in order to achieve company’s objectives, mainly the number of profit intended to gain. This research is aimed at discovering how production cost of goods sold is affecting the selling price. CV. Jawara Karsa Agusto is a manufacturing company running in food industry, especially bread making. The company does not have certain standard to decide the selling price, rather fluctuating and following the market’s progress. The results show that production cost of good sold is affecting the decision of selling price. Management should also consider the rising in raw materials’ prices when making policies such as production cost efficiency, thus the company’s targeted profit will still be achieved.

scholarly journals ANALISIS PERHITUNGAN BIAYA PRODUKSI TERHADAP PENDAPATAN PADA PENGUSAHA PRODUK LANTING BUMBU KARNING PANCA RASA JATILUHUR

2018 ◽  
Vol 2 (1) ◽  
pp. 16-25
Author(s):  
Suratno S.E., M.M
Keyword(s):  
Production Cost ◽  
Quantitative Methods ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Fourth Quarter ◽  
Raw Material ◽  
Selling Price ◽  
Total Production ◽  
Net Income ◽  
The Third

Cost Production is costs incurred to process raw materials into finished products ready tosold. The elements of cost production consist of raw material costs, direct labor, and overhead costs. This study aims to determine and analyze the Calculation of Cost Production to Revenue at Product LantingBumbuKarning/ Panca Rasa in Jatiluhur Village. This study used quantitative methods, the preparation using descriptive analysis is a method that aims to get a picture and description of certain symptoms and explain the relationship between variables based on facts by way of collecting and analyzing data in the form of numbers. Calculation of production cost using full costing method that is by summing all element of raw material cost, direct labor and factory overhead cost. While setting the selling price using the concept of total cost. From the analysis result, it is known that the sales of 2016 quarter I amounted to Rp 31,900,000, the second quarter amounted to Rp 84,100,000 or increased 163.64%, the third quarter decreased by 58.62% or became Rp 34.8 million, and the fourth quarter again increased by Rp 92.800.000 or 166.67%. Meanwhile, the production cost for the first quarter amounted to Rp 24,047,500, the second quarter amounted to Rp 56,167,300 (increased 133.57%), the third quarter was Rp 25,887,600 (decreased 53.91%), and the fourth quarter was Rp 61,606,600 ( 135.87% increase). For operational costs in the first quarter I-IV stable that is Rp 3.600.000. From the unstable total production cost, the net income for the first quarter amounted to Rp 4,252,500, the second quarter amounted to Rp 24,332,700 (472.20% increase), the third quarter was Rp 5,312,400 (decreased 78.17%), and the fourth quarter amounted to Rp 27,593,400 (an increase of 419.41%).

NILAI TAMBAH DAN KELAYAKAN PENGOLAHAN AREN MENJADI KOLANG KALING

2021 ◽  
Vol 3 (1) ◽  
pp. 34-43
Author(s):  
Friska Juliana Simbolon ◽  
Meylin Kristina Saragih ◽  
Rini Bornita Br Hombing
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Research Area ◽  
Added Value ◽  
Selling Price ◽  
Palm Fruit ◽  
Outer Skin ◽  
Palm Sugar

Penelitian ini bertujuan untuk mengetahui proses pengolahan aren  menjadi kolang kaling, untuk mengetahui nilai tambah yang dihasilkan dari pengolahan aren menjadi kolang kaling, untuk menganalisis pendapatan pengolahan aren menjadi kolang kaling, untuk menganalisis tingkat kelayakan usaha pengolahan aren menjadi kolang kaling. Penentuan daerah penelitian dilakukan secara purposive atau sengaja. Pengambilan sampel penelitian menggunakan metode sensus, dengan sampel penelitian sebanyak 21 orang.Pada hasil penelitian diperoleh tahapan pengolahan aren menjadi kolang kaling terdiri dari 6 tahapan yaitu, 1. penyediaan bahan baku, 2. pemilihan aren, 3. pengupasan kulit luar dengan cara merebus, 4. pengambilan kolang kaling, 5. perendaman kolang kaling, 6. pemipihan kolang kaling.Biaya produksi pengolahan aren menjadi kolang kaling sebesar Rp 958.637,57, penerimaan pengolahan aren menjadi kolang kaling sebesar Rp 2.400.000, pendapatan pengolahanaren menjadi kolang kaling sebesar Rp 1.441.362,44 per bulan.. Nilai tambah yang dihasilkan dari pengolahan aren menjadi kolang kaling tergolong tinggi  dengan ratio nilai tambah sebesar 61,96 % atau ≥ 50%. Kelayakan usaha pengolahan aren menjadi kolang kaling di daerah penelitian layak untuk diusahakan,ini terlihat dengan nilai R/C rasio sebesar 2,50 > 1, BEP produksi adalah sebesar 239,66 (produksi > BEP Produksi yaitu 600,00 kg > 239,66 kg) dan  BEP harga yaitu sebesar  Rp 4.000,00 (harga jual > BEP Harga yaitu Rp 4.000 > Rp 1.597,72) This study aims to determine the processing of palm sugar into kolang kaling, to determine the added value generated from processing palm sugar into kolang kaling, to analyze the income from processing sugar palm into kolang kaling, to analyze the feasibility of processing sugar palm into kolang kaling. The research area was determined purposively or deliberately. The research sample was taken using the census method, with a research sample of 21 people. The results showed that the stages of processing palm sugar into kolang kaling consisted of 6 stages, namely, 1. supply of raw materials, 2. selecting palm, 3. peeling the outer skin by boiling, 4. taking kolang kaling, 5. soaking kolang kaling, 6. flaking and fro. The production cost of processing palm sugar into kolang kaling is Rp. 958,637.57, revenue processing sugar into kolang kaling is Rp. 2,400,000. 1,441,362.44 per month .. The added value generated from processing palm sugar into kolang kaling is classified as high with an added value ratio of 61.96% or ≥ 50%. The feasibility of processing sugar palm into a palm fruit in the research area is feasible, this can be seen by the R / C ratio value of 2.50> 1, the BEP for production is 239.66 (production> BEP Production is 600.00 kg> 239.66. kg) and the BEP price is IDR 4,000.00 (selling price> BEP price is IDR 4,000> IDR 1,597.72).  

scholarly journals PENERAPAN METODE TARGET COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI PADA PEMBUATAN PRODUK INNER CARTON (STUDI KASUS PT. MAKMUR MULTI MITRA)

2018 ◽  
Vol 3 (01) ◽  
Author(s):  
Fitri Farah Diba ◽  
Cholis Hidayati
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Primary Data ◽  
Selling Price ◽  
Target Costing ◽  
Labor Costs ◽  
Manufacturing Costs ◽  
Cost Of Production ◽  
Materials Used

ABSTRACTIn this study using descriptive qualitative research methods. Case study at PT. Makmur Multi Mitra which is engaged in the manufacture of inner carton products operating in Surabaya and research only focuses on making inner cartons for the period 2015. The data source used in this study is internal data sources namely data obtained from within the company consisting of primary data and secondary data. Management of PT. Makmur Multi Mitra has determined the price of its inner carton products of Rp. 5,000.00 per pcs and the price is lower than its competitors. From the selling price the company wants a profit of Rp. 1,500.00 per pcs but after analyzing the manufacturing costs which include the cost of raw materials, direct labor costs, and overhead costs it turns out that the actual profit obtained is only Rp. 1,369.00 because the actual cost of production is Rp. 3,631.00. Therefore, the authors provide a solution to reduce production costs by offering three scenarios and one of the scenarios suggested to be implemented is to make changes by replacing direct raw materials used by the company with slightly lower quality raw materials (KW II) while replacing materials for engineering coating of prints to reduce manufacturing costs to Rp. 3,465.00 per pcs inner carton or smaller Rp. 35.00 from the target cost and get a profit of Rp. 1,535.00 per pcs. Keywords: Target Costing, Cost of Production, Costs, Selling Price

scholarly journals Implementasi Aplikasi Harga Pokok Produksi pada UKM

2015 ◽  
Vol 6 (1) ◽  
pp. 121
Author(s):  
Vini Mariani ◽  
Lianawati Christian ◽  
Henny Hendarti
Keyword(s):  
Information System ◽  
Production Cost ◽  
Raw Materials ◽  
Weighted Average ◽  
Working Hours ◽  
Cost Calculation ◽  
Selling Price ◽  
Unit Recording ◽  
Work In Process ◽  
Transfer Unit

The accuracy of the production cost report is the basis of the control and decision making. Production cost affects the selling price of a product. The purpose of the study is to examine the procedures, forms, and reports relating to accounting information system production cost calculation in SMEs, analyze and design information systems that can support the planning and control of production information system ranging from production planning to report the cost of production by using The weighted average method. The methodologyused is the method of data collection, information and interviews. The method of designing the production cost is Object Oriented and Design. Program language used is Visual Basic. Implementation of the production cost applications in small and medium enterprises (SMEs) is to make application of MO estimation recording process and MO rate, cost card standard recording, WIP process recording, the quotation letter of raw materials, receipt of goods recording, the working hours card recording, cash expenditures recording, WIP transfer unit recording (work in process), the process of the final WIP units recording.

scholarly journals Microbial polyhydroxybutyrate production by using cheap raw materials as substrates

2016 ◽  
Vol 4 (01) ◽  
pp. 57-62 ◽  
Author(s):  
G. Mahitha ◽  
R. Jaya Madhuri
Keyword(s):  
Wheat Bran ◽  
Production Cost ◽  
Raw Materials ◽  
Low Cost ◽  
Research Work ◽  
Orange Peel ◽  
Environmental Friendliness ◽  
Fermentative Production ◽  
High Production ◽  
High Production Cost

Bioplastic, Polyhydroxybutyrate (PHB) is well known for it’s environmental friendliness and complete decomposition into water and carbon dioxide by microorganisms. The main drawback of PHB commercialization is it’s high production cost which is 10 times higher than that of synthetic plastic. So, the present research work mainly focussed on the fermentative production of PHB by Bacillus amyloliquifaciens and Nocardiopsis potens using low cost raw materials like Molasses, wheat bran, rice bran, ragi bran, jambul seed powder, orange peel and whey as substrates. Bacillus amyloliquifaciens and Nocardiopsis potens gives maximum PHB 16.5 µg/ ml and 26.8 µg/ ml respectively in the medium containing molasses and wheat bran as a substrates. Further the functional groups of extracted PHB were confirmed by Fourier transform infrared spectroscopy.

SIFAT MEKANIK PAPAN GYPSUM DARI SERBUK LIMBAH KAYU NON KOMERSIAL

2014 ◽  
Vol 6 (2) ◽  
pp. 1
Author(s):  
Saibatul Hamdi
Keyword(s):  
Raw Materials ◽  
Wood Particle ◽  
Quality Standards ◽  
Gypsum Board ◽  
Average Value ◽  
Wood Particles ◽  
Sawn Timber ◽  
Materials Used ◽  
Artocarpus Elasticus ◽  
Ficus Glomerata

The purpose of this research is to know the mechanical strength of gypsum board by utilizing waste sawn wood. Raw materials used consist of flour, gypsum,wood particles, boraks and kambang (Goniothalamus sp), wood tarap (Artocarpus elasticus REINW) and lua (Ficus glomerata ROXB). Wood particle 40 mesh and 60 mesh, concentrations boraks of 1 and 2 and the percentage particles of gypsum sawn timber is 300, 400 and 500%. The results showed that the average value Modulus of Rufture (MoR) in lua wood ranges from 12.55 – 14,47 kgcm2, wood kambang 25.10-31,11 kgcm2 and wood tarap 19.20- 24,18 kgcm2. As for Modulus of Elasticity (MoE) on the lua 1129,80- 2092,70 kgcm2, wood kambang 2512,37-3971,32 kgcm2 and tarap 2050,63-2691,09 kgcm2. Gypsum board are mechanical properties do not meet quality standards created SNI 03-6434-2000.Keywords: sawdust, lua, kambang, tarap, gypsum, mechanical

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