scholarly journals Effect of Calculation of Cost of Production on Selling Price of Products Manufacturing Companies in Papua (Case Study CV. Sagita Grafika)

2016 ◽  
Vol 7 (3) ◽  
pp. 6-10
Author(s):  
Mugiati ◽  
Bosta Sihombing
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Total Cost ◽  
Method Of Calculation ◽  
The Cost ◽  
Costing Analysis

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67

scholarly journals Analisis Perhitungan Harga Pokok Produksi dan Penentuan Harga Jual Produk (Studi Usaha Kerupuk Ikan Bunda Oca Sungai Lekop, Kecamatan Bintan Timur, Kabupaten Bintan)

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Burhan Latif
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Total Cost ◽  
Literature Reviews ◽  
Basic Production ◽  
The Cost

This study aims to analyze and determine the cost of goods manufactured using the full costing method and the selling price using the cost plus pricing method in the Usaha Kerupuk Ikan Bunda Oca. Full costing is a method of determining production costs consisting of raw material costs, direct labor costs, variable factory overhead costs, and fixed factory overhead costs. Cost plus pricing is a method of determining the selling price of a product by accumulating total cost and desired profit. The method used in this research is descriptive quantitative. Data were collected by direct observation and interviews in the field so that the types of data used were primary data and secondary data obtained from literature reviews. The results show that the basic production costs per kilogram for original and otak-otak fish crackers are approximately Rp23.667,93 and Rp27.596,95 respectively. In addition, the total selling prices including 50% profit per kilogram were estimated to be Rp36.361,17 and Rp42.265,07 for original and otak-otak fish crackers respectively. Our study suggested that the calculation of cost production using full costing method and the selling price using the cost plus pricing method are more effective and accurate compared with conventional methods. This is because the calculation is carried out by considering many cost elements during the production process.Keyword: Cost of Production, Full Costing, Cost Plus Pricing.

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

scholarly journals Analisis Pendapatan Industri Tahu di Kota Wamena

2021 ◽  
Vol 5 (4) ◽  
pp. 1250-1261
Author(s):  
Rein Rumbiak ◽  
◽  
Lulus Sedavit ◽  
Sumiyati Tuhuteru
Keyword(s):  
National Development ◽  
Secondary Data ◽  
Industrial Sector ◽  
Primary Data ◽  
Agricultural Product ◽  
Selling Price ◽  
Long Time ◽  
Business Income ◽  
The Cost

Agricultural cannot development without the support of the economic sector, especially industry, in this case the development of the agricultural product processing industry (agro-industry) is one of the priorities in national development in industrial sector. Tofu processing business income is very dependent on the selling price of the product and the costs incurred to produce tofu, the higher the product selling price and the lower the cost, the higher the business income. This study aims to determine the level of profit obtained by each industry that has been operating for a long time. The research was conducted in July - September 2018, on the tofu industry in Wamena City. The method used is a case study method with the type of data collected including primary data and secondary data. The data analysis method uses Cost Analysis, Revenue Analysis, and Income Analysis. The results showed that the tofu "Tahu Tempe Jaya" industry was not profitable, compared to the tofu "Tahu Ayu Rezeki" industry which was profitable.

scholarly journals Analisis Perhitungan Harga Pokok Produksi Dan Kelayakan Usaha Sedotan Prupuk (Phragmites karka (Retz) Trin ex Steud) Di Desa Tumbang Nusa, Pulang Pisau

2020 ◽  
Vol 6 (2) ◽  
pp. 90-104
Author(s):  
Arief R. Hakim ◽  
Asro L. Indrayanti ◽  
Novita Chandrawijaya
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Capital Financing ◽  
Phragmites Karka ◽  
Cost Of Production ◽  
Break Even Point ◽  
The Cost

Communities in Tumbang Nusa Village, Jabiren Raya District Pulang Pisau Regency began to develop prupuk (Phragmites karka (Retz) Trin ex Steud) as a straw material to replace plastik that is difficult to decompose. This study aims to calculate the cost of production, develop a selling price scenario and conduct a feasibility study on the development of straws from prupuk. Primary data was collected from 20 people involved in making pru[uk straws and supplemented with secondary data from various previous studies and publications.The results of this study indicate that the cost of production of prupuk straws ranges between IDR 374.3 - IDR 408.68 per pcs. The proportion of prupuk straw financing is for the purchase of raw materials (59.72% to 65.14%), labor costs (34.36% to 39.58%) and overhead costs for capital financing (0.6% to 0.7 %). Determination of the selling price is done by adding the cost of goods manufactured to the desired profit (mark up method) with scenario I with a profit rate of 10% (amounting to IDR 389.04 for large packages and IDR 449.54 for small packages) to scenario VI with a level of 60% profit (IDR 565.88 for large packages and IDR 653.88 for small packages). In terms of price, determining the selling price up to scenario VI can still compete with the prices of its competitors, namely bamboo straws. Although the price of the product is competitive, the level of labor productivity is very low. At the break even point condition, the maximum labor income is only IDR 180,062.74. When compared with the UMR District of Pulang Pisau, the income contribution received from making this purun straw is very small (only 6.11%). In order to achieve an income level equivalent to the UMR of Pulang Pisau Regency, a production turnover of 383 pcs per person per day is needed or equal to 7,652 pcs per person per month. In order to improve the quality and quantity of prupuk straws, it is necessary to apply production technology.

scholarly journals NILAI TAMBAH DAN HARGA POKOK PRODUKSI SOSIS GULUNG DI CV CUCURUTUKU CERIA BANDAR LAMPUNG

2021 ◽  
Vol 9 (4) ◽  
pp. 608
Author(s):  
Nidya Oktaviani ◽  
Wuryaningsih Dwi Sayekti ◽  
Indah Listiana
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Added Value ◽  
Primary Data ◽  
Selling Price ◽  
The Third ◽  
Key Word ◽  
Cost Of Production ◽  
The Cost

This research aims to analyze the added value, the amount of production cost and selling cost of sausage rolls. The method used in this research is case study. The location is chosen purposively at CV Cucurutuku Ceria in Bandar Lampung with consideration that CV Cucurutuku Ceria trading business is one of the highest producers of sausage rolls in Bandar Lampung. The data of this research are primary data and secondary data, collected in March– April 2019. The first objective is analyzed by using the Hayami method, the second objective is analyzed using the Variable Costing method, and the third objective was analyzed by adding the total non-production cost and the cost of production per month. The results of the research showed that the highest added value was come from the cheesy sausage rolls while the lowest was from potato sausage rolls. All variants have positive added values and were feasible to be produced. The average cost of a noodle sausage roll production Rp962.85, a soya sausage roll Rp1,926.86, a cheesy sausage roll Rp1,768.44, a potato sausage roll Rp2,182.56 and a spicy sausage roll Rp1,982.22. The selling price of a noodle sausage roll Rp1,439.95, a soya sausage roll Rp5,180.52, a cheesy sausage roll Rp4,216.63, a potato sausage roll Rp6,907.81 and a spicy sausage roll Rp4,447.20.Key word: added value, cost of production and sausage rolls.

scholarly journals The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)

2021 ◽  
Vol 19 (1) ◽  
pp. 5-10
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari ◽  
Ayu Azizah ◽  
Asep Asep ◽  
Dede Mustomi
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
The Cost ◽  
Variance Calculation ◽  
Supporting Materials ◽  
Descriptive Method

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

scholarly journals PENGARUH BIAYA PAKAN DAN TENAGA KERJA TERHADAP KEUNTUNGAN USAHA AYAM RAS PETELUR MILIK VONY KANAGA DI KELURAHAN TAWAAN KOTA BITUNG (Study kasus)

ZOOTEC ◽  
2017 ◽  
Vol 37 (2) ◽  
pp. 207
Author(s):  
Brian Tumion ◽  
V V.J Panelewen ◽  
A Makalew ◽  
B Rorimpandey
Keyword(s):  
Linear Regression Analysis ◽  
Secondary Data ◽  
Research Problem ◽  
Multiple Linear Regression Analysis ◽  
Labor Cost ◽  
Labor Costs ◽  
Measured Variable ◽  
Chicken Farm ◽  
The Cost

ABSTRACTEFFECT OF FEED AND OPERATING COSTS ON PROFIT OF CHICKEN LAYING FARM OWNED BY VONY KANAGA AT TAWAAN VILLAGE IN BITUNG CITY (Case study). This research was conducted in Vony Kanaga laying farm located in District Ranowulu Bitung City. The research problem was how the influence of feed and labor costs to the amount of profits and how much profit can be obtained at the company laying chicken farm in the district of Bitung City Ranowulu. The purpose of this study is to determine the effect of feed and labor costs against profits in laying chicken company, to find out the benefits of the company laying chicken farm in the district of Bitung City Ranowulu. The data collection method is using a field survey using primary and secondary data. Subdistrict Ranowulu Bitung determined based on the largest population in the city of Bitung. Model analysis of data that multiple linear regression analysis and profit. The measured variable is the cost of feed, labor costs and profits. The result showed that the average cost of laying chicken feed per day is Rp. 7.813.410. The average labor cost per day is Rp. 2.388.000. Total Proceeds from the sale of eggs and feces in the company-owned chicken laying Vony Kanaga Rp. 13.514.520 so as to obtain profit of Rp. 3.313.110. Based on the results of this study concluded that the cost of feed and labor simultaneously significant effect on profits in the company-owned farm chicken laying Vony Kanaga in District Ranowulu Bitung City. Company-owned farm chicken laying Vony Kanaga in District Ranowulu gives an average profit of Rp. 3.313.110 Keywords: Feed Cost, Labor Cost, Pro

scholarly journals PERBANDINGAN MARGIN PEMASARAN BERAS BERDASARKAN MUSIM PANEN DI KECAMATAN KAKAS BARAT

2016 ◽  
Vol 12 (3) ◽  
pp. 125
Author(s):  
Andriano R. Manoppo ◽  
Joachim N K. Dumais ◽  
Paulus A. Pangemanan
Keyword(s):  
Secondary Data ◽  
Marketing Channel ◽  
Primary Data ◽  
Selling Price ◽  
Channel Pattern ◽  
Marketing Efficiency ◽  
The Subject ◽  
Level 1 ◽  
The Cost ◽  
Level 2

This research aimed to compare the marketing margin on farmers, traders, and retailers in the harvest of last season and the season now and see rice marketing distribution channels. As a very important sector, rice is still facing many problems, especially with regard to the welfare of peasant producers. Rice marketing issues, including low selling price at the level of farmers marketing channel pattern, margin and marketing efficiency. This research was conducted in the district of West Kakas in four villages namely Tountimomor, Passo, Panasen, Kalawiran, as the biggest producer in West Kakas and this research during the month of July until completed. The data obtained are primary and secondary data. Primary data sourced from the opinions and interviews with related parties are the subject of research. Secondary data is data obtained by researchers who comes from a document from the relevant authorities, such as: internet, literature sources or literature books and the Central Bureau of Statistics. This study uses a snowball to the rice marketing channel. Based on research conducted showed that the cost and the marketing margin level channel 1 at harvest 1 lower than the cost and the marketing margin level channel 1 for the season 2, also the cost and marketing margin on channel 2 at harvest level 1 is still lower than the cost and the marketing margin at the channel level 2 for the season 2. The greater the marketing margin, the more inefficient the marketing system.

scholarly journals Islamic Sukuk and Its Role in Supporting the Budget Deficit: Case Study on The Central Bank in The Jordan

2016 ◽  
Vol 8 (4) ◽  
pp. 173
Author(s):  
Abedalfattah Zuhair Al-abedallat
Keyword(s):  
Central Bank ◽  
Budget Deficit ◽  
Word Meaning ◽  
Secondary Data ◽  
Primary Data ◽  
Study Approach ◽  
Current Period ◽  
The Cost ◽  
Good Substitute

Market Sukuk (Arabic word meaning bond) grown very large in the recent period, which is similar to conventional Eurobonds, Islamic Sukuk increased in the current period, and it is a good substitute for conventional bonds, but in Jordan instruments Islamic Market still suffers a lot of obstacles, though that Jordan suffers greatly from debt and increasing annually, but there is no practical step by the central bank to issue instruments Islamic alternative for the issuance of government bonds.The purpose of the study to investigate the obstacles that prevented the issuance of central bank for those instruments, and the study approach is the Data was collected by two methods first, primary data was collected using questionnaire, second, secondary data was collected using literature.The study found that  there are obstacles prevented the issuance of central bank  the instruments Islamic including: regulatory risk, and liquidity risk, and regulatory obstacles, and the cost of issuance, and the research has recommended that: the central bank should prepare the laws to issuance Islamic sukuk, and the central bank should encourage the Islamic banks to issuance Islamic sukuk.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA PT. CELEBES MINAPRATAMA BITUNG

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Dewi Sartika Kiay ◽  
Jenny Morasa ◽  
Winston Pontoh
Keyword(s):  
Analytical Calculation ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Method Of Calculation ◽  
Full Cost ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Report

Cost of Production is a collection of the costs incurred to process raw materials into finished materials. This study aims to determine the analytical calculation of the cost of production of fish processing wood at PT. Celebes Minapratam Bitung. This company is a manufacturing company was not immune from the problem and the calculation of production costs in determining the cost of production companies using the full cost method of separating elements where production costs are variable and fixed yet done. This has led to inaccuracies in the calculation of the cost of the product will affect the determination of the selling price and profit. The data analysis penlelitian ie, production processes, material cost report, report labor costs, overhead cost report. The results of determining the cost of production using the method in which the cost is calculated based on the full cost method is better according to the method of calculation used variable costing. This results in differences that affect the determination of the selling price. For that the company should separate the production costs resulting in proper production costs.

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