scholarly journals Perancangan Ulang Fasilitas Dan Ruang Produksi Untuk Meningkatkan Output Produksi

2018 ◽  
Vol 19 (2) ◽  
pp. 157
Author(s):  
Hery Murnawan ◽  
Putu Eka Dewi Karunia Wati
Keyword(s):  
Production Process ◽  
Conventional Method ◽  
Facility Layout ◽  
Metal Casting ◽  
Total Moment ◽  
Operation Process ◽  
Cost Of Production ◽  
The Cost ◽  
Initial Layout

This research discusses the redesign of facility layout on metal smelting SMEs that experienced changes in the type of products produced due to shifting consumer needs. Changes in the type of product produced affect the flow of the production process and result in decreased productivity. This study aims to redesign facilities adapted to the type of product produced. Re-layout processes using the conventional method is started by making the operation process chart, drawing the initial layout, and calculate the total moment of product using the From-to Chart (FTC). By using some trial obtained a trial layout that can increase the productivity based on the total moment of the product and the number of output that can be produced. This study also determines the Cost of Production (HPP) for all metal casting products and compares them with previous conditions. This study shows that by re-layout, the output will be greater and the cost of production is cheaper.

scholarly journals Relayout on the IKM Krupuk Production Section

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Eko Budi Prasetyo ◽  
Atika Sidhi Cahyana
Keyword(s):  
Production Process ◽  
Facility Layout ◽  
Travel Distance ◽  
Steam Boiler ◽  
Total Moment ◽  
Production Section ◽  
Initial Layout ◽  
Process Material

This industry, established since 2009, is one of the industries for making raw crackers with various kinds of crackers, which is located in simo angin-angin village, sidoarjo city which produces various kinds of crackers, namely casandra crackers, rose crackers, braid crackers and made with quality flour and fuel. to oven, namely with the steam obtained from the boiler / steam boiler. This study aims to design and suggest improvements to the facility layout properly and the flow of materials smoothly, so that the material travel distance is not too long and can reduce the alternating flow of the production process material in CV Andi Jaya with the Activity Relation Chart method with the application blocplan. One indicator that can determine how good a Layout is is by comparing the total moments in the Layout. From the results of the calculation of total moment efficiency using BLOCPLAN shows better results, where there is an increase of 0.52% from the existing condition or initial layout.

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 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

Facility Layout Model of Production Line Based on Operation Comfort

2012 ◽  
Vol 214 ◽  
pp. 500-504 ◽  
Author(s):  
Pu Hong Li ◽  
Zhi Jun Fan ◽  
Jun Zhou ◽  
Jian Xin Deng
Keyword(s):  
Production Line ◽  
Production Efficiency ◽  
Facility Layout ◽  
Value Engineering ◽  
Engineering Theory ◽  
Combined Operation ◽  
Logistics Optimization ◽  
Cost Of Production ◽  
The Cost

Combined operation comfort and logistics optimization into the facility layout model of the production line, used Value Engineering theory, facility layout model of a production line based on operation comfort is put forward. After then, the model’s characteristics are analyzed. Compared with the traditional logistics-based model, this model optimizes simultaneously the workers' operation comfort and logistics, not only to reduce the cost of production line, but also to increase the operating quality, finally to enhance the production efficiency.

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.

scholarly journals Proposed Production Layout Using Total Closeness Rating (Tcr) Method and Corelap Algorithm in Cv. Faris Collections

2021 ◽  
Vol 1 (2) ◽  
Author(s):  
Muhammad Rizky Fauzi ◽  
Athika Sidhi Cahyana
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Facility Layout ◽  
Material Transfer ◽  
Layout Planning ◽  
Production Department ◽  
Calculation Results ◽  
Main Basis ◽  
The Relationship ◽  
Initial Layout

Unplanned layout of the facility and not paying attention to the distance will be able to experience an increase in time during the production process. From the results of observations that have been made at CV. Faris Collections needs to improve the facility layout in department E, namely the grouping of fabrics, due to frequent piling up of fabrics. Lack of utilization of area and distance of material transfer that is too long for department I, namely cloth embroidery. This proposed layout planning uses the TCR method, which is the calculation of the closest associated distance to each production department, which is described in the ARC which requires the relationship between each activity in the area of ​​production so that it fully refers to the TCR calculation results. This planning also uses the CORELAP Algorithm in order to obtain a proposed layout plan that is able to convert qualitative value data into quantitative data. The results of the CORELAP Algorithm are the main basis for knowing the initial lay-out coordinates and the proposed layout, and the coordinate values ​​will be entered into the WinQSB software to determine the level of efficiency. The efficiency level of the CORELAP Algorithm is 9%, and the efficiency of changes between departmental distances in the initial layout and proposed layout is 18%.

scholarly journals Preliminary Study of Pineapple Pruning Machine for Pineapple Suckers Production

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Adli Fikri Ahmad Sayuti ◽  
Rohazrin Abdul Rani ◽  
Nurul Ahmad Sayuti
Keyword(s):  
Labor Force ◽  
Conventional Method ◽  
Peat Soil ◽  
Soil Condition ◽  
Time Operation ◽  
Preliminary Study ◽  
Cost Of Production ◽  
The Cost ◽  
Pineapple Leaves ◽  
High Clearance

After the pineapple crop is 15 months old, the pineapple will be harvested and pruning process will be done before fertilization work begin. Normally in conventional method, farmers will use a sharp machete or sickle to pruning the leave since pineapple leaves and cob have a high fibers content causing the leaves and cob break easily. The convention method requires a lot of time as well as the need for a large labor force, and the cost of production would also increase in this regard. The objective of the study was to evaluate the performance and effectiveness pruning using a mechanization approach compare to the conventional method in pruning the pineapple crop. In 11th Malaysia plan (RMK-11) a new concept and prototype were developed with 2 blade disc type, powered by gearbox 1:3 ratio and adjustable height for peat soil condition. Using of 38hp of tractor high clearance rubber trek with powered by PTO (Power take off) speed 540 and rpm 1500.The height of the cutter blade can be adjustable according to the height of the crop needed to be pruned. The machine capable working rate is 0.86 ha/hour, speed tractor is 2.03km/hour and the machine efficiency are 92 %. Machined time operation is up to 1.2 hour/ha and operating for 8.4 ha/per-day. As a result, the machine seems have a clean-cut result on pineapple leaves and cob without breaking the pineapple crop.

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