scholarly journals Analisis Penetapan Harga Pokok Produksi pada Perusahaan Manufaktur di Provinsi Daerah Istimewa Yogyakarta

2020 ◽  
Vol 30 (6) ◽  
pp. 1539
Author(s):  
Dito Aditia Darma Nasution ◽  
Iskandar Muda
Keyword(s):  
Large Scale ◽  
Qualitative Approach ◽  
Sales Volume ◽  
Manufacturing Companies ◽  
Medium Scale ◽  
Cost Of Production ◽  
The Cost ◽  
Special Region ◽  
Main Factor

This study aims to analyze and describe how the determination of the cost of production in manufacturing companies in the Special Region of Yogyakarta Province. The method used in this study is a qualitative approach using instruments in the form of questionnaires and interviews as supporters addressed to the owners of several manufacturing companies in the Special Region of Yogyakarta Province. The research sample of 52 manufacturing companies consisting of 33 medium scale companies and 19 large scale companies. The results showed that the company has more than one goal in setting the cost of production. The most important finding is that the main factor affecting the cost of production is cost. It was also found that all of the samples tested believed that changes in the cost of production would not be effective in increasing sales volume. Keywords: Implementation of Pricing; Market Based Pricing; Cost Based Pricing; Product Cost.

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN PENENTUAN HARGA JUAL ATAS PRODUK (Studi Kasus Pada PT Dasa Windu Agung)

2016 ◽  
Vol 1 (2) ◽  
pp. 183-190
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Manufacturing Industry ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Test Analysis ◽  
Automotive Components ◽  
Convenience Sampling ◽  
Cost Of Production ◽  
The Cost ◽  
Keywords Cost

This study aims to determine the determination of the cost of production for products produced by PT. DWA. The Company is engaged in the manufacturing industry specialized in automotive components. Its activity is carried out through a series of production processes, so that expenses spent in the production will be calculated into the cost of the production sold. The population in this study were all manufacturing companies in Jakarta. Convenience sampling method selected one of the companies that get the confidence to assemble three national car project in Indonesia, namely Timor, Bakrie and Maleo. Test analysis used in this study is to test the calculation of full costing with job order costing. This study shows that (a) determination of the cost elements associated with the cost of production and (b) determining the cost of production on a product-based job costing with full costing approach. Keywords: cost of production, full costing

scholarly journals IMPLEMENTASI TIME DRIVER ABC (TDABC) DALAM PERHITUNGAN HARGA POKOK PRODUKSI AMDK MERK “RIO”

2019 ◽  
Vol 4 (01) ◽  
Author(s):  
IBK Bayangkara
Keyword(s):  
Production Costs ◽  
Test Time ◽  
Cost Calculation ◽  
Manufacturing Companies ◽  
Study Approach ◽  
Qualitative Research Design ◽  
Cost Of Production ◽  
Abc Method ◽  
The Cost

ABSTRACTThe purpose of this study is to examine the applicability of Time Driver Activity Bassed Costing (TDABC) in the calculation of the cost of production at manufacturing companies. A qualitative research design with a case study approach has been carried out on the production of RIO bottled drinking water (AMDK), a business unit of the BUMN Employees Cooperative in Gresik, for this test. Time drivers have provided solutions to the difficulty of implementing the ABC method in calculating the cost of production, due to the diversity of activity drivers. TDABC does not change the ABC method as a whole, but only simplifies the determination of activity drivers by time drivers. TDABC which is applied in the calculation of the cost of goods manufactured at a manufacturing company can produce a cost calculation of production costs that is more accurate than the calculation of the cost of production using the traditional method, because it has distributed overhead costs to each product based on the activity consumed by the product measured in units of time . More further research is needed on the application of TDABC in manufacturing companies, so that the difficulties of applying this method can be identified and solutions can be found. Keywords: TDABC, calculation, manufacturing, accurate.

scholarly journals DETERMINATION OF COST OF PRODUCTION IN CONDITIONS OF UNCERTAINTY OF ORDERS

2016 ◽  
Vol 4 (4) ◽  
pp. 499-504
Author(s):  
Ольга Глод ◽  
Olga Glod ◽  
Виктор Ланкин ◽  
Viktor Lankin
Keyword(s):  
Fuzzy Logic ◽  
Expert Knowledge ◽  
Small Enterprises ◽  
Methodological Basis ◽  
Cost Of Production ◽  
The Cost

The purpose of this paper is to examine the model to determine the cost of production of small enterprises. The methodological basis for the model is a fuzzy logic based on expert knowledge. As a result, in this paper we consider an example of the model, determined the cost of production of confectionery

scholarly journals Financial stability management as a determinant of competitive development of agrarian formations

2019 ◽  
pp. 13-18
Author(s):  
Nadiia HRYSHCHUK
Keyword(s):  
Financial Stability ◽  
Production Cost ◽  
New Technology ◽  
Fixed Costs ◽  
Qualitative Characteristic ◽  
Agricultural Enterprises ◽  
Cost Of Production ◽  
Labor Resources ◽  
The Cost

The article investigates financial stability as a qualitative characteristic of functioning of agricultural enterprises in modern conditions, the analysis of indicators of financial stability of the enterprise and determination of its type, as well as the effectiveness of forecasting the financial stability of agricultural enterprises. A number of measures is proposed, which is to reduce the cost of production (cost-saving strategy), which will allow agribusinesses to increase competitiveness in the market due to the introduction of new technology, technologies, more rational the use of both material and labor resources, reducing the proportion of fixed costs in the cost of production, in proportion to the increase in profits and competitive development of agricultural enterprises. The basic condition for ensuring the financial stability of the company is the formation of sufficient amounts of funds that enable them to fully fulfill their obligations to the budget, pay employees, creditors, suppliers.

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

scholarly journals Effect of the scale of production on the cost-effectiveness of milk production systems belonging to the “Balde Cheio” program

2018 ◽  
Vol 39 (3) ◽  
pp. 1211
Author(s):  
Flávio De Moraes ◽  
Marcos Aurélio Lopes ◽  
Francisval De Melo Carvalho ◽  
Afonso Aurélio de Carvalho Peres ◽  
Fábio Raphael Pascoti Bruhn ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
Labor Force ◽  
Milk Production ◽  
Large Scale ◽  
Unit Cost ◽  
Small Scale ◽  
Total Cost ◽  
Medium Scale ◽  
Return On Capital ◽  
The Cost

This study investigates the cost-effectiveness of 20 demonstration units (DUs) belonging to the "Balde Cheio" program. The units in question are from the state of Rio de Janeiro, Brazil, dating from January to December 2011, and are sorted according to the scale of production (small, medium and large). The data were analyzed using Predictive Analytical software (PASW) 18.0. The scale of production influenced the total cost of milk production, and therefore profitability and cost-effectiveness. The large-scale stratum showed the lowest total unit cost. The positive results in medium and large scales in milk production lead to optimal conditions for long-term production, with the capitalization of cowmen. The items regarding the effective operating cost (EOC) with the biggest influence on the costs of dairy activity in the small scale stratum were food, energy and miscellaneous expenses. In the medium scale, these were food, labor force, and miscellaneous expenses. Finally, in the large scale, they were food, labor force and energy. In the small and large scale, the items regarding the total cost with the biggest influence on the costs of dairy activity were food, labor force, and return on capital, while in the medium scale, they were food, return on capital, and labor force. The average break-even point of 14 of the DUs was higher than the average daily production.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA AMPLANG UD. TAUFIK JAYA MAKMUR DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 142
Author(s):  
Muhammad Ramadhani
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Descriptive Research ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Production Period

Determination of cost of goods must be applied appropriately and careful, because this can help entrepreneurs to compete in a manner well and in a relatively long period of time. The purpose of this study was to determine the calculation of the cost of production of the UD Taufik Jaya Makmur Samarinda Samarinda business which is used today and the calculation of the cost of production in the UD Taufik Jaya Makmur Samarinda Samarinda business according to the full costing method. Full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of the cost of raw materials, direct labor costs, and factory overhead costs, both behaving variable and fixed. The method used in this research is descriptive research with a quantitative approach. The variables of this study include the cost of production using the full costing method. Data analysis was performed by calculating the cost of production based on the concept of the full costing method. The results showed that the results of the analysis of the calculation of the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Endeavor conducted at present were Rp. 80,312.50 per kg. Whereas the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Business in Samarinda if calculated using the full costing method is Rp 83,068.23 per kg. The difference in cost of production of the UD Taufik Jaya Makmur Samarinda Amplang Business conducted so far using the full costing method for the UD Taufik Jaya Makmur Samarinda Endeavor is Rp 2,755.73 per kg. It is recommended that UD Taufik Jaya Makmur in Samarinda should calculate and charge all elements of the factory overhead costs in one production period (month). This is done so that information about the cost of production can be a good basis for the factory in setting the selling price of envelopes at UD Taufik Jaya Makmur in Samarinda.

scholarly journals Penetapan Harga Pokok Produksi Kacang Koro Pedang pada UD Laksmi Devi

2018 ◽  
pp. 31
Author(s):  
NI WAYAN LIA WIDYANTARI ◽  
I KETUT SUAMBA ◽  
IDA AYU LISTIA DEWI
Keyword(s):  
Sensitivity Analysis ◽  
Production Costs ◽  
Selling Price ◽  
Industrial Processing ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Determination of Cost of Goods Manufactured of Jack Beanson UD Laksmi Devi UD Laksmi Devi is an agro-industrial processing of jack beans. The businesscompetition is high, so it is necessary to establish the appropriate best selling price ofproduct through analysis of cost of goods manufactured price of jack beans. Thisstudy aims to find out the cost of jack beans manufactured by UD Laksmi Devi, Theresult of calculation of the cost of goods manufactured based on the components ofproduction costs and non-production costs, compare the difference in the calculationof cost of production from both analysis, and show sensitivity of cost to cost ofgoods of jack beans manufactured with sensitivity analysis. Analysis of cost of goodsmanufactured are calculated only one month, namely December 2016. Calculationof the cost of goods manufactured per unit by UD Laksmi Devi Rp 28.887,33, whilethe value through the analysis of cost of goods manufactured that takes into accountthe components of production and non-production costs amount to Rp 31.529,83.Component of costs incurred by UD Laksmi Devi only production costs, making itlook bigger profits of Rp 22.005.612, compared by researched in the analysis of costof goods manuafactured only Rp 12.492.612. The difference shows that the analysisof cost of goods manufactured based on production costs and non-production costs isgood to applicate because the costs are detailed, so the cost of good manufactured areaccurate as the basic for determining the selling price of jack beans in UD LaksmiDevi.

scholarly journals Toward high production of graphene flakes – a review on recent developments in their synthesis methods and scalability

2018 ◽  
Vol 6 (31) ◽  
pp. 15010-15026 ◽  
Author(s):  
Muhammad Izhar Kairi ◽  
Sebastian Dayou ◽  
Nurul Izni Kairi ◽  
Suriani Abu Bakar ◽  
Brigitte Vigolo ◽  
...  
Keyword(s):  
Large Scale ◽  
Synthesis Methods ◽  
Scale Production ◽  
Large Scale Production ◽  
Graphene Flakes ◽  
Recent Developments ◽  
High Production ◽  
Cost Of Production ◽  
The Cost

Graphene flakes, one of the most popular form of graphene, can be used for many applications. Their synthesis is in the path to reach the large-scale production if the cost of production is further improved.

scholarly journals Perancangan Sistem Informasi Akuntansi Harga Pokok Produksi Pada Distro Viking Cimahi Dengan Menggunakan Software Microsoft Visual Basic 2008 Dan Database MySQL

2019 ◽  
Vol 4 (1) ◽  
pp. 366-380
Author(s):  
Sheylla Febryani ◽  
Dony Waluya Firdaus
Keyword(s):  
Academic Research ◽  
Accounting Information ◽  
Visual Basic ◽  
Flow Diagram ◽  
Manufacturing Companies ◽  
Accounting Information System ◽  
Descriptive Research ◽  
Data Flow Diagram ◽  
Cost Of Production ◽  
The Cost

Viking Distro cimahi conducts business in manufacturing companies that produce t-shirts for Persib bandung soccer players, researchers conducted a survey and found that the accounting records system that is currently running is still manual, therefore researchers conducted research with the title " Designing a Cost of Production Accounting Information System (HPP) on the Viking Cimahi Distro using Mcrosoft Visual Basic 2008 and the MYSQ Database ". Researchers conduct research using research design that is descriptive research, the type of research using academic research, data using quantitative data, while the research method is survey and conduct interview interviews to collect data according to the surveyed, while researchers in designing using contex charts, data flow diagram and flowchart system The researcher conducts research by making a system of accounting information on the cost of production, with the design can provide input related to the title that the researcher discussed.

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