scholarly journals Cost Of Production Analysis and Break Event Point of Crude Palm Oil Production On PT. Sandabi Indah Lestari

Agric ◽  
2018 ◽  
Vol 30 (1) ◽  
pp. 1-14
Author(s):  
Ika Ariyanti ◽  
Bambang Sumantri ◽  
Sriyoto Sriyoto ◽  
Eko Sumartono
Keyword(s):  
Palm Oil ◽  
Production Cost ◽  
Design Research ◽  
Descriptive Analysis ◽  
Labor Cost ◽  
Raw Material ◽  
Variable Cost ◽  
Fixed Cost ◽  
Crude Palm Oil ◽  
Cost Of Production

To determine the exact cost of production, the compony must take into account precisely the elements of the production cost. Elements of the production cost on the research is raw material cost, direct labor cost, and manufacture overhead cost. Break event point analysis relate to sale, fixed cost, and variable cost. All of these cost are costs associated with the production process of Crude Palm Oil. Make, this research count the cost of production and break event point Crude Palm Oil PT. Sandabi Indah Lestari (PT. SIL) from 2009-2014.This research uses design research of descriptive analysis and quantitaive analysis. Cost of production CPO to use method of full costing because used data represent and have passed accounting period. Cost of production and break event point of the research analysed in 2 form that is on the basis of rupiah and on the basis unit. Result of research indicate that sales revenue of CPO more than cost of production and break event point in rupiah and also in unit. Matter this means that company have obtained profit of production.

scholarly journals ANALISIS HOME INDUSTRI KERUPUK OPAK DI DESA JAYA BAKTI KECAMATAN MADANG SUKU I KABUPATEN OKU TIMUR

2015 ◽  
Vol 1 (02) ◽  
pp. 25-33
Author(s):  
Parmaji
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Value Added ◽  
Labor Cost ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
One Year ◽  
Rate Of Profit

The purpose of this research is to: (1) to know the technique of making opak crackers in Jaya Village Bakti Madang Suku I District of East OKU Regency, (2) Knowing the income and breakeven from opak cracker home industry in Jaya Bakti Village Madang Suku I District OKU East, (3) Knowing the added value of opak cracker home industry in Jaya Bakti Village, Madang Suku I District, OKU Timur Regency, (4) Find out if home industry of opak crackers in Jaya Bakti Village, Madang Suku I District OKU Timur is beneficial and feasible to be developed . This research was conducted in April to June 2014 at opak cracker home industry conducted by Ibu Suratmi in Jaya Bakti Village Madang Suku I District of East OKU Regency. Determining the location of the research is done purposively with the consideration that there are still not many who do opak cracker home industry, whereas raw materials are widely available. This research found that the technique of making opak crackers is easy enough that by cassava grated, seasoned (garlic, coriander and salt), then printed and steamed for ± 2 minutes for once steaming opak crackers, then dried for ± 2 days, after Crude cracker crackers are packed and then marketed. So, the process of making opak crackers takes ± 5 days. Receipt from home opal cracker manufacture industry is Rp 735.000, - / PP, with production cost Rp 501.362, - / PP, with fixed cost of Rp. 69.444, - / PP and variable cost of 428.000, - / PP then the revenue is obtained Rp 233.638 .- / PP or Rp 1.401.828 .- / Month. Value added on opak cracker manufacture amounted to Rp. 333,638, - / PP obtained from the proceeds minus intermediate expenses. The intermediate cost is obtained from the total production cost of Rp. 501,362, - / PP minus family labor cost of Rp. 100.000, - / PP so the total cost between Rp. 401.362, - / PP and profit rate based on the receipt of the value of more than 1 is R / C Ratio of 1.47 which means that opa cracker home industry is profitable. While based on the rate of profit from income is more than the prevailing bank interest rate is B / C Ratio of 0.47 which means home industry of non-feasible opak crackers. BEP production value of Rp. 53,27, - / kg / PP, BEP value of acceptance of Rp. 559.361, - / PP, and the value of BEP price of Rp. Rp. 4.386, - / kg / PP, so that this business can be considered functionally feasible. In addition, the total assets invested for home industry for a year or ROI value generate a profit of 0.38%, which means for home industry opak cracker manufacture for one year to produce profit / profit of 0.38%.

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.

ANALISIS HOME INDUSTRI PEMBUATAN KERUPUK OPAK DI DESA JAYA BAKTI KECAMATAN MADANG SUKU I KABUPATEN OKU TIMUR

2019 ◽  
Vol 5 (01) ◽  
pp. 1-9
Author(s):  
Agoes Thony
Keyword(s):  
Production Cost ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
The Sun ◽  
Labor Costs ◽  
Family Labor ◽  
One Year ◽  
Break Even Point

The objectives of this study were to: 1) determine the technique of making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 2) determine the income and break-even point of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency , 3) knowing the added value of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 4) knowing whether the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency is profitable and feasible to develop. The results showed that: 1) the technique of making opaque crackers is quite easy, namely by grated cassava, seasoned (garlic, coriander and salt), then molded and steamed for ± 2 minutes for one steaming opaque cracker, then dried in the sun for ± 2 days, after the raw dry opaque crackers are packaged and then marketed. So, the process of making opak crackers takes ± 5 days, 2) the revenue obtained from the home industry for making opak crackers is IDR 735,000 / PP, with a production cost of IDR 501,362 / PP, with a fixed cost of IDR. 69,444, - / PP and a variable cost of 428,000, - / PP, then the income is Rp. 233,638 .- / PP or Rp. 1,401,828 .- / month, 3) the added value in making opak crackers is Rp. 333,638, - / PP obtained from revenue less intermediate costs. The intermediate cost is obtained from the total production cost, namely Rp. 501,362, - / PP minus family labor costs of Rp. 100,000, - / PP so that the total intermediate cost is Rp. 401,362, - / PP, 4) the level of profit based on the acceptance of the value is more than 1, namely the R / C Ratio of 1.47 which means that the opaque cracker home industry is profitable. Meanwhile, based on the level of profit from income the value is more than the prevailing bank interest rate, namely B / C Ratio of 0.47, which means that the home industry for making opaque crackers is non feasible. The production BEP value is Rp. 53.27, - / kg / PP, the BEP value of Rp. 559,361, - / PP, and the BEP value is Rp. Rp. 4.386, - / kg / PP, so this business can be said to be functionally feasible. In addition, the total assets invested in the home industry during the year or the ROI value resulted in a profit of 0.38%, meaning that for the home industry, opaque cracker making for one year generated a profit of 0.38%.

Unbundling Production with Decreasing Average Costs

2019 ◽  
Vol 20 (1) ◽  
Author(s):  
Oriol Carbonell-Nicolau
Keyword(s):  
Market Structure ◽  
Market Efficiency ◽  
Distribution Network ◽  
Unit Price ◽  
Variable Cost ◽  
Fixed Cost ◽  
Deadweight Loss ◽  
Cost Of Production ◽  
Downstream Market ◽  
Number Of Firms

AbstractThis paper argues that, even in the presence of decreasing average costs of production, monopolies can sometimes be avoided in the interest of market efficiency. It is shown that under certain conditions on the variable cost of production, there is an alternate, viable market structure that reduces the well-known deadweight loss of monopoly: an “upstream” market in which one or more firms own and share the fixed cost of creating and maintaining a distribution network, and a “downstream” market populated by a large number of firms that are charged a unit price for the network’s usage.

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

scholarly journals ANALISIS USAHA HOME INDUSTRI KERUPUK RAMBAK

2017 ◽  
Vol 11 (1) ◽  
pp. 35-45
Author(s):  
Syarifah Aini ◽  
Erlin Widya Fatmawati
Keyword(s):  
Variable Cost ◽  
Fixed Cost ◽  
Business Activity ◽  
Total Cost ◽  
Total Variable Cost ◽  
Cost Of Production ◽  
The Government ◽  
The Cost ◽  
Breakeven Point

The purpose of this research is to know the amount of cost, acceptance, profit, profitability, and R / C Ratio from home industry crackers rambak in Sembon Village Satreyan District Kanigoro Blitar District. The result of this research shows that the total variable cost at rambak cracker agroindustry center is equal to Total variable cost Rp 1,139,783, - per day, total fixed cost Rp 4,953, - per day. So the total total cost of production is Rp 1,144,076, - per month. The breakeven point or BEP unit is 3 units. BEP Rp for RP 16,017, -. BEP revenue of Rp 16,017, - per day. Received revenue of Rp 1.650.000, - so the profit earned by employers is amounted to Rp 505,924, -. While the profitability of business is 44% which means this business is profitable. Home industry that run during this efficiency has been shown with R / C ratio of more than 1 that is equal to 1.44. Based on the criteria used, this business has been efficient because the efficiency value of more than 1. This means that every Rp 1.00 issued by the entrepreneur at the beginning of the business activities will get 1.44 times revenue from the cost incurred at the end of the business activity. This can be interpreted that home industry crackers rambak said Eligible to run. From this research it is suggested that entrepreneurs do creations by adding a sense of the product, so that the quality of the product can be increased and not less competitive with similar entrepreneurs from other regions. For the government, the Government of Blitar Regency through the Department of Industry and Trade and other related agencies should try to help develop the business crackers rambak by providing low-interest capital loans to entrepreneurs agro-industry crackers rambak.

scholarly journals ANALISYS PRODUCTION COST of SAWMILL ON THE PT KATINGAN TIMBER CELEBES IN WAMLANA VILLAGE BURU REGENCY

2020 ◽  
Vol 4 (1) ◽  
pp. 64-79
Author(s):  
Fitri N.S. Ellis ◽  
Troice E. Siahaya ◽  
Mersiana Sahureka
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Labor Cost ◽  
Research Data ◽  
Overhead Cost ◽  
Interview Methods ◽  
Sawmill Industry ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

The objective of this study was to find out components of production cost and analyzing the cost of production materials which used full costing method and variable costing method. This research was conducted at October 2019 on PT. Katingan Timber Celebes Wamlana Village, Fenaleisela Subdistrict, Buru Regency. The company is a buried sawmill industry at Buru Island when has a primary industrial license for timber. Research data were collected by observation, documentation and interview methods, and then analyzed by full costing and variable costing methods. The result showed that the components of production cost consist of raw materials cost, direct labor cost used fixed factory overhead cost and variable factory overhead cost. The cost of production used costing method have value of  Rp.5.120.341.644,- more higher compered to variable costing is Rp.4.542.320.899,- the difference value of the cost of production due to full costing methods which imposes the fixed overhead cost and the variable overhead cost, that the cost of production is higher than with variable costing methods which imposes by factory overhead cost.

scholarly journals Economic Performance and Consraints Faced by Tur Dal Processing Units- Bharuch District, Gujarat

2021 ◽  
pp. 54-62
Author(s):  
Deepa Hiremath ◽  
Shreeshail Rudrapur ◽  
L. R. Dubey ◽  
Bhanupriya Choyal
Keyword(s):  
Economic Performance ◽  
Capital Investment ◽  
Capacity Utilization ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Net Returns

The study of economic performance of Tur dal processing units in terms of cost is very essential for accelerating the growth of agriculture processing industries. The present study was undertaken to work out the unit fixed costs, variable costs, production costs and returns of processing of Tur dal and different constraints faced by Tur dal processors of Bharuch District of Gujarat. The primary data pertained to consecutive three years i.e., 2017-18, 2018-2019, and 2019-20 were collected from the sample of three Tur dal mills from Bharuch, Ankleshwar and Vaghra talukas of Bharuch district. The results indicated that the average capital investment for a dal mill per unit was Rs. 7, 10, 00,000. The average fixed cost and average variable cost per quintal was of INR 46.10 and 245.46 respectively. Hence, average processing cost per quintal was worked out to be Rs. 291.56. The gross return per quintal of processed tur dal was Rs. 5754.50. The average content of tur dal and by- products was in the proportion of 72 per cent and 28 per cent respectively, by weight. The recovery in one quintal of tur was 65 kg of tur dal, 7 kg of broken dal and 28 kg of chala/chuni/ dead seed. The net returns per quintal after processing was found to be Rs. 579.61. It was found that, inadequate supply of raw material for processing especially during off season was the major constraint faced by the dal mill owners followed by units not running on full capacity utilization during offseason and irregular electricity supply to run the unit, etc.

scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI KERIPIK BAYAM DENGAN METODE FULL COSTING (Studi Kasus Industri Rumah Tangga Keripik Bayam di Kelurahan Mugirejo Kecamatan Sungai Pinang Kota Samarinda) (The Calculation of Production Basic Price of Spinach Chips By Full Costing Method (Case Study at Household Industry of Spinach Chips in Mugirejo Urban Village Sungai Pinang Subcity Samarinda City))

2019 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
DINA LESMANA ◽  
ANGGUN SAPUTRI
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Labor Costs ◽  
Urban Village ◽  
Basic Price

The high added value is obtained by agro-industry entrepreneurs increase competition. An effort has made to increase profit  is processing spinach into spinach chips. The purpose of this study was to calculate the production basic price. Research was conducted from August to October 2018 in the home industry spinach chips in Mugirejo Urban Village, Sungai Pinang Subcity, Samarinda City. The data collected was primary and secondary data. Method of data analysis used the full costing method. The result of the study showed that the production costs incurred by home industry of the spinach chips monthly including raw material costs of IDR1,511,000.00; direct labor costs of IDR2,500,000.00; variable cost of factory overhead of Rp755,000.00; and fixed cost of factory overhead of IDR306.583,33. The calculation result of basic price monthly in household industry of spinach chips is IDR5,072,583.33. The monthly sales is IDR16,500,000.00 and the monthly profit obtained by the household industry of spinach chips is IDR11,427,416.67.

scholarly journals Pengujian Association Clasification Dalam Meningkatkan Kualitas Minyak Sawit Sebagai Bahan Dasar Biodisel

2019 ◽  
Vol 3 (4) ◽  
pp. 340
Author(s):  
Adi Fitra Andikos ◽  
Helly Andri
Keyword(s):  
Palm Oil ◽  
National Economy ◽  
Oil And Gas ◽  
Raw Materials ◽  
Raw Material ◽  
Biodiesel Production ◽  
Apriori Algorithm ◽  
Crude Palm Oil ◽  
Acid Type ◽  
Using Data

 The role of oil and gas business in Indonesia has always influenced the source of revenue from the country and energy sources for the national economy. In the 1970 's to the 1990 's and mid-1990 's, it was characterized by the high dependence of the national economy on oil and gas revenues, triggering massive oil and gas-producing. Currently, Indonesia is the largest palm oil producer and exporter in the world. Palm oil is one of the roads to overcome the problem of petroleum in Indonesia. To commercialize plants is still constrained because the availability of low raw material costs very hard to get. The amalgamation of crude palm oil and crude palm sludge is one of the problems of raw materials for renewable energy production. This low-level oil has great potential as a raw material for biodiesel production. To get the maximum quality mixing required a computer method. The method used in this study is analysis study with the Association classification approach by testing Improved Apriori algorithm in mining palm oil dataset. In this research using Data Mining application so that can be used to display the information of quality improvement of palm oil acid with high quality as a biodiesel base where the information is seen from the value of support and Confidence between items. M-Apriori algorithm can not read the continous data, so it must be done transformation first, one of them using the help of discreetization technique. Crude palm oil acid type esteridication which is fatty acid levels > 60 and Abu bunches 51-100 g/mol then the quality of biodiesel with the result of rising methyl Ester increases by as much as 100% (confidence: 1). From data that is calculated manually, no relationship is found Association.

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