scholarly journals ANALISIS TINGKAT KEUNTUNGAN USAHA PENGGEMUKAN SAPI POTONG RAKYAT DI KABUPATEN WONOGIRI

2017 ◽  
Vol 5 (2) ◽  
pp. 33 ◽  
Author(s):  
Deasy Happyana
Keyword(s):  
Beef Cattle ◽  
Drug Costs ◽  
Production Costs ◽  
Labor Costs ◽  
Cattle Breeding ◽  
Feeder Cattle ◽  
Business Profit ◽  
Feed Costs ◽  
The Cost ◽  
Cattle Farms

Beef cattle breeding business in Wonogiri District is dominated by small scale in which capital and profits too low. The size of the profits derived from the balance of the sale value of production and production costs that is issued by the breeder. The maximum profit would be achieved if all factors of production have been allocated in an optimal and efficient use, both technically and economically efficient manner. Objective analysis profit function is to describe the situation now, the circumstances in the future or planning and action of a business related to the rate of business profit and net income scale beef cattle farms of the people.The results showed that total revenue (TR) of beef cattle breeding business people have an average of Rp.89.360.625.00 per farmer per one period of fattening cattle, while the total cost (TC) on average Rp.85.119.873.00 each farmers per one period of fattening cattle. So that the magnitude of the rate of profit(π) obtained by each farmer in one period of fattening cattle for Rp.4.240.752.00 and the R / C ratio of 1:05. The results of the analysis showed that the profit rate of beef cattle breeding business in Wonogiri Regency financially advantageous (value profit π>  0 and the return value cost ratio of R / C> 1). Results of regression equation analysis function simultaneously benefit breeders show concentrate feed costs, labor costs and costs of cows significant ((P <0.05)) on the level of business profit beef cattle farms in Wonogiri. Based on the calculation of the value of R2 adjusted Rvalues obtained2  83.2% showed variable variation concentrate feed and forage costs, drug costs, labor costs, fees and charges cage feeder cattle can be explained by either a variable rate of the business profits of beef cattle breeders. The remaining 16.8% operating income level variable cattle ranchers explained by variations in other variables outside the model. Partially variable concentrate feed costs, labor costs and the cost of feeder cattle significantly (P <0.05) to the level of business profit breeding beef cattle people. As for the cost of forage ariable drug costs are not significant (P> 0.5) on the level of beef cattle breeding business benefit of the people. Keywords: Function Gain, Beef Cattle, Wonogiri

scholarly journals Competitiveness of Smallholder Beef Cattle Farming in Gorontalo District, Gorontalo

2019 ◽  
Vol 43 (3) ◽  
Author(s):  
Ari Abdul Rouf ◽  
Arief Daryanto ◽  
Anna Fariyanti
Keyword(s):  
Beef Cattle ◽  
Government Policies ◽  
Primary Data ◽  
Meat Production ◽  
Labor Costs ◽  
Feeder Cattle ◽  
Input And Output ◽  
Cattle Farming ◽  
Feed Costs ◽  
The Impact

The objectives of this study were to analyze the competitiveness of the beef cattle farming in Gorontalo District, to analyze the impact of government policies on competitiveness and to analyze the impact of changes in input and output factors of production to competitiveness. Primary data were obtained from 60 respondents were selected using non-probability sampling method. The analysis methods used were Policy Analysis Matrix (PAM) and sensitivity analysis. The results of the analysis showed that the commodity beef cattle in Gorontalo District has a weak competitiveness. The impact of policy to the beef cattle farming showed that the farmers are not protected by government policies (EPC<1). The impact of changes in input and output of production on the competitiveness showed that: 1) the increase in the price of domestic meat and the world respectively 8.44%  and 10% will increase the competitiveness, 2) an increase in the price of feeder cattle at 3.28%, forage feed costs by 10% and labor costs by 10% will impact beef cattle farming do not have a competitive advantage but still have a comparative advantage, and 3) increase in meat production about 12.72% will increase the competitiveness of beef cattle.

scholarly journals ANALISIS FUNGSI BIAYA STOCHASTIC FRONTIER USAHA PETERNAKAN AYAM PEDAGING PADA PETERNAK YANG MENGGUNAKAN OPEN HOUSE SYSTEM

2019 ◽  
Vol 9 (1) ◽  
pp. 32
Author(s):  
Stepanus Pakage ◽  
Budi Hartono ◽  
Zaenal Fanani ◽  
Bambang Ali Nugroho ◽  
Deny A. Iyai
Keyword(s):  
Stochastic Frontier ◽  
Production Costs ◽  
The Other ◽  
Labor Costs ◽  
Broiler Production ◽  
Negative Effect ◽  
Electricity Costs ◽  
Feed Costs ◽  
Cost Of Drugs ◽  
The Cost

This study aims to analyze factors that influence the cost function of broiler farms using open house system. The results indicates that all factors included in the model, simultaneously, affect the production costs. Partially, input such as dayold chick (DOC) costs, feed costs, electricity costs, production positively affect the system. Labor costs on the other hand, have a negative effect on the system. The cost of drugs and fuel has no effect on broiler production costs using the open house system.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

GETTING THE MOST OUT OF DAIRY EQUIPMENT*1

1954 ◽  
Vol 17 (6) ◽  
pp. 190-193
Author(s):  
Carl W. Hall
Keyword(s):  
Production Costs ◽  
Labor Costs ◽  
Major Field ◽  
Economical Analysis ◽  
Time Requirements ◽  
Plant Equipment ◽  
Dairy Equipment ◽  
The Cost ◽  
Work Method

To hold the cost of products sold at a competitive level in face of rising prices, it is necessary that production costs be held to a minimum. The first major field of reduction of production costs is in labor costs. In order to get the most out of dairy equipment labor must be properly used. When the time requirements of a job are reduced by improving the method, the worker must be gainfully employed at some other assignment. There are beneficial changes which provide leisure, add to the comfort of the worker, and reduce the hazards of his work. Changes in plant equipment arrangement may be made even though they are not justified on a purely economical analysis. The paper presents principles, with applications, which can be followed in each plant to improve the work method and decrease time requirements.

Multi-criteria optimization of skidding process on optional fellings

10.12737/1770 ◽  
2013 ◽  
Vol 3 (3) ◽  
pp. 61-65
Author(s):  
Филичкина ◽  
Maria FilichkinaM ◽  
Абрамов ◽  
Vitaliy Abramov
Keyword(s):  
Production Costs ◽  
Labor Costs ◽  
Dimensionless Quantity ◽  
Tree Stand ◽  
Direct Production ◽  
The Cost ◽  
Weighting Coefficients

The paper proposes generalized criterion for evaluating the effectiveness of the primary timber transportation, featuring simultaneous consideration of direct production costs, labor costs, and the cost of laying skid trails and the loss on their removal from the process of forest growing, as well as damage to the felling of the tree stand. The technique of leading the criteria in unequal dimensions to the dimensionless quantity for their convolution using a series of weighting coefficients to optimize the logging is shown.

scholarly journals The Analysis on Income of Beef Cattle Breeders in Various Crop Patterns in Umbulsari District, Jember Regency

2018 ◽  
Vol 2 (1) ◽  
pp. 21
Author(s):  
Noer Soetjipto ◽  
Zaenal Fanani ◽  
Nanang Dwi Wahyono
Keyword(s):  
Beef Cattle ◽  
Organic Fertilizer ◽  
Cluster Sampling ◽  
Sampling Frame ◽  
Cattle Breeding ◽  
Integrated Farming ◽  
High Production ◽  
Cattle Breeders ◽  
High Production Cost ◽  
The Cost

The objective of research is: (1) to analyze the cost incurred at integrated farming involving beef cat-tle breeding and various crop patterns; (2) to estimate the revenue received from the integrated farm-ing involving beef cattle breeding and various crop patterns; (3) to find out the income obtained from the integrated farming involving beef cattle breeding and various crop patterns; and (4) to acknowledge the balance of revenue and cost of the integrated farming involving beef cattle breeding and various crop patterns. Research was located in Umbulsari District, Jember Regency, starting from 16 June 2016 to 28 September 2016. Sampling frame technique used in this research is Two-Stage Cluster Sampling. Both sampel and location of research are determined with purposive sampling. The analytical model of research is the analysis on cost and revenue of livestock-crop farming. Research indicates some results. (1) Crop Pattern 5, which cultivates sugarcane only, and beef cattle breeding have produced the heaviest cost of all combinations observed, especially if measured in terms of per hectare and per livestock unit. The cost for this crop pattern is IDR 96,750,000.- while the cost for beef cattle breeding is IDR 10,865,000.-. Total cost of both works attains IDR 107,615,000.-. The reason behind this huge cost is that Crop Pattern 5 involves high production cost to cover the costs of land processing, land lease, and organic fertilizer; (2) Crop Pattern 5 has produced the highest reve-nue. The revenue of this crop pattern per hectare is IDR 110,450,000.- while beef cattle breeding per livestock unit gives revenue at IDR 14,900,000.-. Total revenue then is around IDR 125,350,000.-; (3) The income obtained from Crop Pattern 5 is IDR 13,700,000.- whereas beef cattle breeding deliv-ers income around IDR 4,035,000.-. Total income is then IDR 17,735,000.-. (4) The highest balance between revenue and cost is 1.82 and it is found at Crop Pattern 4.

scholarly journals Pengembangan Pola Integrasi Tanaman-Ternak Merupakan Bagian Upaya Mendukung Usaha Pembibitan Sapi Potong Dalam Negeri

2013 ◽  
Vol 31 (2) ◽  
pp. 151 ◽  
Author(s):  
Bambang Winarso ◽  
Edi Basuno
Keyword(s):  
Beef Cattle ◽  
National Level ◽  
Small Scale ◽  
Cattle Population ◽  
Agricultural Commodity ◽  
Cattle Breeding ◽  
Feeder Cattle ◽  
Integration Pattern ◽  
Self Sufficiency ◽  
Cow Calf

<p><strong>English</strong><br />The beef self-sufficiency program is aimed at raising beef cattle population to meet national meat consumption. If the program is successful it will reduce imports of live cattle, feeder cattle and beef. Sustainability of this program is expected to achieve beef self-sufficiency in the future. Self-sufficiency is ability to meet domestic demand with beef import of not more than 10 percent which is not produced domestically.  Business of beef cattle breeding today is mostly conducted by small-scale farmers with cow-calf operation pattern usually integrated with other agricultural commodity farms. To increase supply of of feeder cattle and population of beef cattle population at national level it requires certain efforts. In order to enhance cattle breeding business from small-scale to medium-scale ones, some efforts are needed such as integration pattern between crops and cattle. Opportunities for integrating crops and beef cattle are promising. The farmers need to apply technologies to access cheaper feed.  Credit provision with low interest rate and less complicated procedure to the bank for animal procurement will help farmers in increasing their livestock farm scales. Assistance of extension workers and related livestock officers are critically important to farmers in dealing with their beef cattle breeding business.</p><p> </p><p><strong>Indonesian</strong><br />Program swasembada daging sapi (PSDS) pada dasarnya merupakan kegiatan yang diarahkan untuk meningkatkan populasi sapi potong. Program tersebut diarahkan agar kebutuhan konsumsi daging secara nasional dapat terpenuhi. Keberhasilan program tersebut berimplikasi pada menurunnya prosentase impor baik sapi hidup terutama sapi bakalan maupun daging sapi. Kekurangan daging sapi secara nasional selama ini masih ditanggulangi melalui impor daging maupun sapi hidup yang nilainya cukup besar. Keberlanjutan program ini dimaksudkan agar dimasa mendatang secara perlahan diharapkan Indonesia dapat mencapai swasembada. Pengertian swasembada yang dimaksud adalah besarnya kebutuhan daging asal impor tidak lebih dari 10 persen. Besaran daging impor 10 persen tersebut merupakan daging yang memang belum dapat diproduksi di dalam negeri. Dilihat dari pelaku usaha pembibitan sapi potong saat ini, sebagian besar diusahakan  dan dikembangkan oleh usaha peternakan rakyat dengan pola produksi induk-anak (cow-calf operation) dalam usaha skala kecil dan biasanya terintegrasi dengan usaha pertanian lainnya. Untuk meningkatkan ketersediaan jumlah bibit sapi bakalan secara nasional dan dalam  upaya peningkatan populasi sapi potong diperlukan upaya–upaya tertentu. Agar usaha pembibitan ternak sapi potong dapat berkembang dari skala kecil menjadi skala menengah salah satu upaya adalah peningkatan skala usaha yang dapat diimplementasikan melalui pola integrasi antara tanaman dengan ternak sapi potong. Peluang untuk pengembangan kearah tersebut sebenarnya terbuka lebar, hanya saja diperlukan upaya serius untuk menindaklanjuti usaha tersebut. Untuk mengarah dari usaha pembibitan tradisional skala kecil ke usaha pembibitan skala menengah memang tidak mudah, banyak hal yang harus diupayakan dan diperlukan penanganan yang lebih serius oleh pemerintah terutama dalam hal peningkatan aplikasi teknologi ke peternak terutama teknologi pengadaan pakan murah dan mudah yang bisa dijangkau oleh peternak. Selain itu kebijakan penyediaan plafon kredit untuk pengadaan ternak dengan bunga rendah yang mudah diakses dengan aturan yang lebih fleksibel sangat membantu peternak dalam meningkatkan skala usaha pembibitan ternak sapi potong. Untuk semua itu, peran penyuluh maupun dinas peternakan dalam membantu peternak untuk mengatasi permasalahan dilapangan sangat dibutuhkan.</p>

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

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.

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