ALTERNATIF VARIABLE COSTING SEBAGAI PENENTUAN HARGA PRODUK PADA IWAI CAKE & BAKERY

2021 ◽  
pp. 353
Author(s):  
Linda Santioso
Keyword(s):  
Production Process ◽  
University Faculty ◽  
Selling Price ◽  
Fixed Costs ◽  
Product Cost ◽  
Cost Estimates ◽  
Business Units ◽  
Separation Of Variable ◽  
The Cost ◽  
Difficult Times

During the current pandemic and the movement of society, forcing entrepreneurs to carry out various activities to survive in these difficult times. Various actions such as providing attractive promotions, discounted prices, efficiency in the production process, even innovating and calculating product cost estimates. The variable costing method is an alternative to determine the price of the product that is used to increase the accuracy of the selling price of the product. In general, entrepreneurs use an easier method by adding all the costs incurred in calculating the cost of the product, which we know as the full costing method. The purpose of the counseling is the preparation and application of the variable costing method in calculating the selling price. In order to improve the accuracy, it is necessary to sort costs based on their nature, namely the separation of variable costs and fixed costs. In an effort to help MSME actors to survive, I as a lecturer from Tarumanaga University, Faculty of Economics and Accounting proposed the owner of Iwai Cake & Bakery to help calculate the cost of products through preparation, implementation in business units with the title "Variable Costing as an alternative costing to improve price accuracy productPada masa pandemi saat ini dan pembatasan pergerakan dari masyarakat, memaksa para pengusaha melakukan berbagai aktifitas untuk tetap dapat bertahan dimasa yang sulit ini. Berbagai Tindakan seperti memberikan promo-promo yang menarik, potongan harga, efisiensi dalam proses produksi bahkan melakukan inovasi dan kalkulasi perhitungan penentuan harga pokok produk. Metode variable costing merupakan salah satu alternatif penentuan harga produk yang dipakai untuk meningkatkan keakuratan penentuan harga jual produk. Secara umum para pengusaha menggunakan metode yang lebih mudah dengan menambahkan semua biaya yang dikeluarkan dalam perhitungan harga pokok produk yang kita kenal dengan metode full costing. Tujuan dari penyuluhan adalah penyusunan dan penerapan metode variable costing dalam menghitung harga produknya. Untuk meningkatkan keakuratan harus dilakukan pemilahan biaya berdasarkan sifatnya yaitu pemilahan biaya yang bersifat variable dan biaya-biaya yang bersifat tetap. Dalam upaya membantu pelaku UMKM supaya tetap bertahan, Saya selaku dosen dari Universitas Tarumanaga Fakultas Ekonomi Jurusan Akuntansi mengajukan ke pemilik Iwai Cake & Bakery dengan membantu melakukan perhitungan harga pokok produk melalui penyusunan, implementasi di unit usaha dengan judul “Variable Costing sebagai alternatif costing untuk meningkatkan keakuratan penentuan harga produk

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 PENDAPATAN AGROINDUSTRI TAHU DI DESA KUANTAN SAKO KECAMATAN LOGAS TANAH DARAT KABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Agroindustri Tahu Mbak Rubingah)

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Niva Diaba Miryam Putri ◽  
Mahrani Mahrani ◽  
Meli Sasmi
Keyword(s):  
Production Process ◽  
Selling Price ◽  
Fixed Costs ◽  
Total Cost ◽  
Price Point ◽  
C Value ◽  
Business Income

ABSTRAKPenelitian ini dilakukan di Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi,adapuntujuan penelitian adalah untuk mengetahui pendapatan tahu mbak rubingah, untuk mengetahui tingkat efesiensi usaha nilai R/C Ratio dan untuk mengetahui Break Event Point (BEP) produksi dan break event point harga pada usaha agroindustri tahu di Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi. Hasil penelitian menunjukan bahwa pendapatan usaha tahu mbak rubingah sebesar Rp 722.595,71 setiap kali proses Produksi dengan total biaya yang dikeluarkan sebesar Rp 477.404,29 yang tediri dari biaya tetap, nilaiR/C sebesar 2,51, artinya setiap biaya yang dikeluarkan 1 rupiah maka diperoleh penerimaan sebesar 2,53 rupiah atau Break Event Point dengan total biaya sebesar Rp 477.404,29 maka harus memproduksi sebanyak 67,63 Kg dengan harga jual Rp 7.058,82/Kg agar mencapai titik impas. Break Event Point jika memproduksi tahu sebanyak 170 Kg maka harga jual yang ditawarkan kepada konsumen sebesar Rp 2. 808,26/Kg. Kata Kunci : Agroindustri Tahu, Analisis Pendapatan, Kuantan Sako  ABSTRACTThis research was conducted in Kuantan Sako Village, Logas District, Tanah Darat, Kuantan Singingi Regency, while the research objective was to find out the Mbak Rubah funds, to determine the efficiency level of the R / C ratio and to find Break Event Point (BEP) production and break event price point for tofu agroindustry in Kuantan Sako Village, Logas District, Tanah Darat, Kuantan Singingi Regency. The results showed that the business income of Mbak Rubing was Rp. 722,595.71 per production process with a total cost of Rp. 477,404.29 which consisted of fixed costs, an R / C value of 2.51, an average of every cost incurred 1 the rupiah then receives revenues of 2.53 rupiah or Break Event Point with a total cost of Rp. 477,404.29 so it must produce as much as 67.63 Kg with a selling price of Rp. 7,058.82 / kg to break even. Break Event Point if you produce tofu 170 Kg, the selling price offered to consumers is IDR 2,880.26 / Kg.Keywords: Revenue Analysis, Tofu Agroindustry, Kuantan Sako

scholarly journals Hatay İlinde Meyve Fidanı Üreten İşletmelerin Ekonomik Analizi

2015 ◽  
Vol 3 (8) ◽  
pp. 680
Author(s):  
Nuran Tapkı ◽  
Faruk Emeksiz ◽  
Erdal Dağıstan
Keyword(s):  
Production Capacity ◽  
Selling Price ◽  
Fixed Costs ◽  
Face To Face ◽  
Agricultural Income ◽  
Net Profit ◽  
Production Value ◽  
The Cost ◽  
Full Count ◽  
Group 1

In this study, examined the economic analysis of fruit sapling producing enterprises in Hatay Province. The data were obtained from 92 enterprises by the method of full count and face to face with producers. Enterprises were classified as three groups according to the production capacity of fruit sapling trees. First group (1 to 50.000 number sapling), second groups (50.001 to 100.000 number sapling) and third group (more than 100.000 number sapling).The average gross production value is 590.083 TL in enterprises and fruit sapling sales account for 75.38% of the gross production value in enterprises. Gross output, net profit and agricultural income are calculated as 593.108 TL, 365.200 TL and 411.980 TL. In addition to the average fixed costs and variable costs are found as 80.828 TL and 109.842 TL in enterprises respectively. Also, the cost of per sapling and selling price of saplings were calculated as 1.87 TL and 3.36 TL. As a result, net margin is higher in III. group enterprises which have more production capacity than the others.

scholarly journals APLIKASI BREAK EVEN POINT PADA PEMBUATAN ROTI Studi Kasus: Usaha Kecil Menengah (UKM) Roti (Rotiku Rotimu) Desa Babakan

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Made Wijana ◽  
A.A. ALit Triadi ◽  
Muhammad Kholiq
Keyword(s):  
Raw Materials ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Total Production ◽  
Fixed Costs ◽  
Business World ◽  
Fierce Competition ◽  
Break Even Point ◽  
The Cost

In recent years many companies both micro and macro level national and international emerging. As UKM (Usaha Kecil Menengah) have an important role in opening new jobs and boost economic growth of a region. With the development of business world has been brought towards the increasingly fierce competition. That businesses are required to conduct an economic analysis that can help entrepreneurs to consider actions proposed in choosing the alternatives or strategic decision.This research aimed to analyze the feasibility of the operation of UKM bread (my bread your bread) Babakan Village by using BEP (Break Even Point).Location research Babakan Village, District Cakranegara, West Lombok. By collecting  various kinds of costs of making bread among other fixed costs and variable costs as well as to record income from the sale of bread in a period of 1 year. Examples of fixed costs is the cost of equipment, maintenance costs, the cost of building and examples of variable costs is the cost of raw materials, the cost of operation of the device, the cost of salaries, the cost of packaging.The results of this research indicate that UKM income Bread (my bread your bread) for 1 year is Rp. 912,000,000.00 of the total production of 1.14 million pieces of bread. This UKM bread achieve the BEP (Break Even Point) occurred in the month 4th at a fixed cost is Rp.30,250,733,33 and VC (Variable Cost) is Rp.212,240,114,71 on the amount of bread produced 303114 fruit bread with a TC (total cost) Rp.242,490,848.04. So that UKM Bread (my bread your bread) feasible to be operated. With the increase in the selling price of Rp.850.00 fried bread resulting increase in profit of Rp57,000,000.00 while the selling price of Rp.750.00 fried bread resulted in a decrease in profit of Rp.57,000,000.00 while equally produce 1.14 million pieces bread. By lowering the variable costs, employers can accelerate the achievement of breakeven levels (Break Even Point).

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

ANALISIS USAHA AGROINDUSTRI KERIPIK TEMPEDI DESA SUMBER DATAR KECAMATAN SINGINGIKABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Usaha Keripik Tempe Djokam)

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Febry Nugroho ◽  
Jamalludin Jamalludin ◽  
Elfi Indrawanis
Keyword(s):  
Selling Price ◽  
Fixed Costs ◽  
Total Cost ◽  
Price Point ◽  
C Value ◽  
Revenue Efficiency

Penelitian ini dilakukan di Desa Samber Datar Kecamatan Singingi Kabupaten Kuantan Singingi, Penelitian ini bertujuan untuk mengetahui besarnya pendapatan, efesiensi usaha R/C dan untuk mengetahui BEP produksi dan BEP harga pada usaha Agroindustri Keripik Tempe Djokam di Desa Sumber Datar Kecamatan Singingi Kabupaten Kuantan Singingi. Hasil penelitian ini menunjukan bahwa pendapatan keripik tempe djokam Rp 425.327/produksi dengan total biaya yang dikeluarkan sebesar Rp 574.673, yang terdiri dari biaya tetap dan biaya tidak tetap, nilai R/C sebesar 1,74, artinya setiap biaya yang dikeluarkan 1 rupiah maka diperoleh penerimaan sebesar 1,74 rupiah atau keuntungan sebesar 0,74 rupiah dan Break Even Poin produksi dengan total biaya sebesar Rp 574,673, maka harus memproduksi sebanyak 11,49 Kg dengan harga jualnya Rp 50.000, agar mencapai titik impas. Break Even Poin harga  dengan biaya sebesar Rp 574.673 maka Agroindustri Keripik Tempe harus memproduksi sebanyak 20 Kg dengan harga jual sebesar Rp 28.733, supaya mencapai titik impasnya.Kata Kunci : Agroindustri; Keripik Tempe; Pendapatan; R/C Ratio; BEP ABSTRACTThis research was conducted in Samber Datar Village, Singingi Subdistrict, Kuantan Singingi District. This study aims to determine the amount of revenue, efficiency of the R / C business and to determine the production BEP and price BEP in the Agroindustry of Tempe Djokam chips in Sumber Datar Village, Singingi District, Kuantan Singingi District. The results of this study indicate that the income of tempe chips djokam Rp 425,327 / production with a total cost incurred in the amount of Rp 574,673, consisting of fixed costs and variable costs, R / C value of 1.74, meaning that each cost incurred 1 rupiah is obtained revenue of 1.74 rupiahs or profit of 0.74 rupiahs and Break Even Points of production with a total cost of Rp 574,673, it must produce as much as 11.49 kg with a selling price of Rp 50,000, in order to break even. Break Even Price point at a cost of Rp 574,673 then the Tempe Chips Agroindustry must produce 20 kg with a selling price of Rp 28,733, in order to break even.Keywords: Agro-industry; Tempe Chips; Revenue; R / C Ratio; BEP

Cost efficiency and budget-neutral expanded access to antineoplastic therapy from cost-savings derived from conversion to biosimilar pegfilgrastim-cbqv for the prophylaxis of chemotherapy-induced (febrile) neutropenia (CIN/FN):Simulation modeling in metastatic pancreatic cancer.

2021 ◽  
Vol 39 (3_suppl) ◽  
pp. 441-441
Author(s):  
Ali McBride ◽  
Karen MacDonald ◽  
Ivo Abraham
Keyword(s):  
Pancreatic Cancer ◽  
Simulation Modeling ◽  
Age Distribution ◽  
Cost Savings ◽  
Metastatic Pancreatic Cancer ◽  
Selling Price ◽  
Expanded Access ◽  
Conversion Rates ◽  
Insured Patients ◽  
The Cost

441 Background: Biosimilars have contributed to the reduction in the cost of prophylaxis of CIN/FN in recent years. Savings generated from conversion to biosimilars could be reallocated on a budget-neutral basis to provide expanded access to additional prophylaxis or to anti-neoplastic treatment. To demonstrate this, we simulated: 1) the savings that could be realized from CIN/FN prophylaxis with biosimilar pegfilgrastim-cbqv (BIOSIM-PEG) over reference pegfilgrastim with or without on-body injector (PEG/PEG-OBI), 2) a model of expanded access to BIOSIM-PEG from cost-savings achieved from conversion from PEG/PEG-OBI, 3) a model of expanded access to chemotherapy with oxaliplatin, leucovorin, irinotecan, and fluorouracil (FOLFIRINOX) for metastatic pancreatic cancer (mPC), 4) the number-needed-to-convert (NNC) to BIOSIM-PEG to purchase one additional treatment of BIOSIM-PEG, and 5) the NNC to purchase one cycle of FOLFIRINOX. Methods: This simulation modeling from the US payer perspective utilized: 1) a blended rate of average selling price (ASP; derived from CMS Q4 2020 reimbursement) and wholesale acquisition cost (WAC; Redbook) for PEG/PEG-OBI, BIOSIM-PEG, and all FOLFIRINOX agents proportionate to the estimated 2020 incident pancreatic cancer age distribution per Surveillance, Epidemiology, and End Results Program (67.6% Medicare-insured patients ≥65 years of age; 32.4% commercially insured patients <65 years); 2) between one and twelve cycles of prophylaxis in a panel of 2,500 mPC patients treated with FOLFIRINOX; and 3) conversion rates from PEG/PEG-OBI to BIOSIM-PEG ranging from 10%—100%. Results: Using a current blended ASP/WAC rate, cost-savings of BIOSIM-PEG over PEG/PEG-OBI in a panel of 2,500 mPC patients range from $188,780 (for 1 cycle of prophylaxis at 10% conversion) to $22,653,609 (12 cycles at 100%). In a single cycle of chemotherapy, these savings translate into expanded access to additional BIOSIM-PEG prophylaxis ranging from 53 cycles at 10% conversion from PEG/PEG-OBI to 528 cycles at 100% or to between 321 to 3,214 cycles of FOLFIRINOX, respectively. The savings over twelve cycles could provide up to 6,330 additional cycles of BIOSIM-PEG or 38,571 cycles of FOLFIRINOX (at 100% conversion). The NNC from PEG/PEG-OBI to purchase one additional cycle of BIOSIM-PEG is 4.74; the NNC to purchase once cycle of FOLFIRINOX is 0.78. Conclusions: These simulated models demonstrate the magnitude of the cost savings for CIN/FN prophylaxis that can be generated by conversion to biosimilar pegfilgrastim-cbqv. Further, these savings could be reallocated to provide access to anti-neoplastic treatment on a budget-neutral basis, thus enhancing the value of cancer care to both payers and patients.

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