scholarly journals Metode Perhitungan Harga Pokok Produksi Tahu pada UKM Krisna Karya Mulya di Palangka Raya

2020 ◽  
Vol 10 (2) ◽  
pp. 195
Author(s):  
Rinto Alexandro ◽  
Tonich Uda
Keyword(s):  
Production Process ◽  
Quantitative Methods ◽  
Production Calculation ◽  
The Cost

This research was conducted at Krisna Karya Mulya UKM in Panarung Palangka Raya City, the purpose of this study was to find out the method of calculating the cost of tofu production at Krisna Karya Mulya UKM in Palangka Raya. This research uses quantitative methods. The results showed that the use of the variable costing method in Krisna Karya Mulya UKM turned out to be cheaper or significant compared to using the full costing method because in the variable costing method a profit calculation was greater than the value. Meanwhile, the results of tofu production calculation in UKM Krisna Karya Mulya if using the full costing method will be greater or experience a significant increase when compared to the calculation of the variable costing method. This means that the use of variable costing methods in tofu production businesses in Krisna Karya Mulya SMEs is not appropriate because in the variable costing method the amount of overhead depreciation costs is not counted, so there are costs that should appear in the production process but become unidentified.

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 PROSPEK PEMBESARAN IKAN BAWAL (Colossoma macropomum) DI DESA SUKOSARI KECAMATAN BELITANG KABUPATEN OKU TIMUR

2016 ◽  
Vol 2 (02) ◽  
pp. 24-31
Author(s):  
Yudi Zuriah
Keyword(s):  
Production Process ◽  
Rate Of Return ◽  
Colossoma Macropomum ◽  
Time Production ◽  
Fish Breeding ◽  
Return On Capital ◽  
The Cost ◽  
Production Period ◽  
Research Criteria

The purpose of this study is to: (1) To find out how much the cost of production and acceptance of the enlargement of pomfret (Colossoma macropomum) in one production process, (2) To find out how the value of the feasibility of enlargement of bawal fish (Colossoma macropomum) in one time production process. This research was conducted in Sukosari Village, Belitang District, OKU Timur Regency. Determination of research location is done purposively or purposely, with the consideration that in Sukosari Village is one of the villages that develop bawal fish enlargement farming and the area has enough population in the research criteria. The study was conducted in February 2015 until it was completed. This study found that the average cost of revenues and revenues of pomfret fish breeding in the production period of 4 months, obtained revenue in pomfret breeding business amounted to Rp 37.322.467 / process, while the income from the business of raising fish pomfret Rp 11.352.433 / process. The analysis of R / C ratio obtained from the enlargement of pomfret fish in 4 months is 1.4, which means that every one rupiah sacrificed will be obtained by the receipt of 1.4 so the enlargement of pomfret is said to be profitable. ROI analysis represents the rate of return on capital where ROI on the business of fish bawal enlargement is 42%.

scholarly journals Mechanism of the quality cost administration system

2021 ◽  
pp. 23-26
Author(s):  
Serhii TKACHENKO ◽  
Olena POTYSHNIAK ◽  
Yevheniia POLIAKOVA
Keyword(s):  
Quality Assurance ◽  
Production Process ◽  
Cost Management ◽  
Quality Cost ◽  
Cost Of Quality ◽  
Quality Of Work ◽  
Quality Assurance Process ◽  
Assurance Process ◽  
The Cost

Strengthening the impact of the production and economic mechanism on increasing the economic efficiency of the production process and the quality of work is possible on the basis of choosing the most effective ways to achieve high end results of the national economic system of the country. One of these ways is the inclusion in the system of controlled parameters of the economic parameters of quality cost management, the use of which guarantees the quality coordination system to reach a given economically justified state. Adjustment of quality costs consists in maintaining the established proportions between the costs of quality assurance (quality) and the mismatch of work quality indicators, which is achieved by controlling the level of defects, maintaining certain conditions, rules and norms corresponding to the optimal mode of work on quality assurance and the optimal value costs. The quality assurance process is based on a classification represented by a range of activities aimed at ensuring the quality of tools, objects of labour, living labour and information data at all stages of the production process. The costing methodology is based on the selection of the costing object and costing units. Representation of work on quality assurance as an object of calculation, and hours of work or total amount of work as calculation units allows at the right time to present in value terms both the quality assurance process as a whole and the cost of quality for the product. The recommended mechanism of the cost management system in general is focused on a wide range of enterprises and associations, and its use allows to obtain the effect of minimizing the cost of quality, as well as improve the quality of work to ensure product quality, ice directly contribute to production efficiency and quality. Increase of economic benefit at the expense of cost control system solutions of the problem in the future is possible if its implementation on the basis of the theory of functional management development, conversion of static model into a dynamic coordination costs.

scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS TERNAK AYAM KAMPUNG SUPER DAN AYAM BROILER DI DESA BANGUN HARJO BUAY MADANG TIMUR OKU TIMUR

2017 ◽  
Vol 2 (03) ◽  
pp. 23-31
Author(s):  
Imam Sulaiman
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Production Volume ◽  
Total Production ◽  
Majority Population ◽  
Research Plan ◽  
Average Revenue ◽  
Break Even Point ◽  
The Cost ◽  
The Village

The objectives of this research are to: (1) To analyze the cost, income and income of chicken and chicken cattle in Bangu Harjo Village, Buay Madang Timur District, OKU Timur Regency, (2) To analyze whether broiler and joper cattle cultivated in Bangun Harjo Village, Buay Madang Timur Sub-district, OKU Timur Regency is beneficial, (3) To analyze break even point of broiler and joper livestock business in Bangun Harjo Village, Buay Madang Timur District, OKU Timur Regency. This research has been conducted in Bangun Harjo Village, Buay Madang Timur District, East OKU Regency. Site selection is done purposively with the consideration that in the village is able to represent from the existing population and have the criteria of research plan. Bangun Harjo village is a village whose majority population live as farmers and there are some farmers who seek the cultivation of super chicken (joper) and broiler (broiler). The study was conducted in June 2015. The study found that the total production cost incurred in the poultry livestock business in Bangun Harjo Village in one production process amounted to Rp 13,963,744, the average revenue was Rp 22,920,000 so that income Received amounted to Rp 8,956,256. The value of R / C ratio is 1.64 indicating that the chicken livestock business is profitable. The total production cost incurred in the broiler business in Bangun Harjo Village in one production process is Rp 30,609,006, the average revenue is Rp 54,676,250, so the income received is Rp 24,067,224. The value of R / C ratio is 1.79 indicates that the business of broiler livestock is profitable and BEP value of livestock production volume of chicken joper is 349 head, while the value of BEP price is Rp 24.569 / Tail and BEP value of broiler chicken production volume is equal to 2.017 Kg, while the BEP value of the price is Rp 8,496 / Kg which shows that the business of chicken and broiler cattle in Bangun Harjo Village is feasible financially.

scholarly journals Epistemic and ethical considerations in the direct-to-consumer health and ancestry genetic testing process

2021 ◽  
Vol 20 (1) ◽  
Author(s):  
Katherine Huerne
Keyword(s):  
Genetic Testing ◽  
Quantitative Methods ◽  
Ethical Issues ◽  
Social Issues ◽  
Clear Understanding ◽  
Feminist Ethics ◽  
Ethical Considerations ◽  
Ethical Implications ◽  
Direct To Consumer ◽  
The Cost

Background: Direct-to-consumer genetic testing (DTC-GT) is a popular and fast-growing field within the healthcare industry. Consumers often pursue DTC-GT without a clear understanding of its epistemic and medical limitations. This report will present the current state of DTC-GT technology, and highlight the ethical, legal and social issues of DTC-GT. Methods: Quantitative methods such as systematic reviews were used to evaluate the field of DTC-GT. Experimental data was taken from randomized control trials and case studies of 23andMe. Qualitative methods such as newspaper articles and surveys were also used. Relevant policies and regulatory information were analyzed in the context of 23andMe. Broader ethical issues are analyzed from the social disability model and feminist ethics frameworks. Results: Several aspects of direct-to-consumer genetic testing are outlined: (i) regulatory and legal distinctions of DTC-GT that separate its use from conventional genetic testing, (ii) epistemic issues of the genetic testing process within the direct-to-consumer context, and (iii) ethical considerations of DTC-GT in regard to genetic health and genetic ancestry. Conclusion: This report does not take a position for or against the use of DTC-GT; rather, it highlights the key ethical issues often missed in the DTC-GT process. There is no perfect method for understanding genetic health and race. DTC-GT offer consumers the ease and power of taking genetic data ‘in their own hands’, at the cost of exacerbating geneticization and race essentialism. Until further work is done to address the epistemic, regulatory and legal issues, ethical implications of DTC-GT usage will continue to exist.

Improving the Cost Control System of Organizations Based on the Concept of Sustainable Development

Auditor ◽  
2021 ◽  
pp. 40-45
Author(s):  
Nataliya Kazakova ◽  
Lyudmila Permitina
Keyword(s):  
Sustainable Development ◽  
Control System ◽  
Production Process ◽  
Cost Control ◽  
Production Costs ◽  
Practical Significance ◽  
Control Optimization ◽  
Control Procedures ◽  
The Cost ◽  
On Farm

The article proposes the author’s two-level methodology of on-farm control based on the concept of sustainable development, which has practical significance and allows solving the problem of control, optimization of costs and production costs both at the pre-production stage and in the production process with an emphasis on control procedures for three types of costs: economic, environmental and social.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

The Evaluation of Surface Quality for Particular Parts of Forging Die

2015 ◽  
Vol 818 ◽  
pp. 268-271
Author(s):  
Peter Ižol ◽  
Jozef Beňo
Keyword(s):  
Tool Wear ◽  
Production Process ◽  
Surface Quality ◽  
The Other ◽  
Connecting Rod ◽  
Production Effectiveness ◽  
The Right ◽  
The Cost ◽  
Forging Die ◽  
Selection Of

Forming dies are often costly for producers and the cost amount is influenced by production process too. If the die is manufactured by machining, proper strategies would necessary to consider as well. The right selection of adequate strategy helps production times shortening, tool wear reducing and those affect production effectiveness. Used strategies and its parameters are often compromise between acceptable surface quality and variations in shape aside, and production time on the other side. The paper presents the way of evaluation of milling strategy based on selected elements of forming die. This allows choosing the adequate strategy for particular shapes of die and also to evaluate them by the reached surface quality. Presented approach is verified by machining forging die cavity for production of connecting rod.

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