scholarly journals PERHITUNGAN HARGA POKOK PENJUALAN DAN HARGA JUAL PRODUK UNTUK KEBERLANGSUNGAN UMKM DAPUR PIPIT, JAMBI

2021 ◽  
pp. 735
Author(s):  
Joyce A. Turangan
Keyword(s):  
Financial Management ◽  
Online Training ◽  
Pricing Strategy ◽  
Selling Price ◽  
Financial Reports ◽  
Implementation Method ◽  
Cost Of Production ◽  
The Cost

This Abdimas activity is a request from the partner, named UMKM Dapur Pipit, which is engaged in the culinary business with superior pudding products. Although the partners' activities have been running, the owner feels that the pricing strategy that has been implemented so far and how the financial processing should be carried out is still lacking. The owner expects a training related to how to do good and correct financial management in order to achieve ideal financial management. Partners also expressed their desire to be able to understand the determination of the cost of production, selling prices, and how to manage the profits earned. The ABDIMAS team offers to provide solutions in the form of training in calculating the cost of goods sold and selling prices as the first step in managing the finances of UMKM that have been running so far. The output of this ABDIMAS activity is in addition to the output for partners in the form of understanding and ability to determine the cost of goods sold, selling price, and techniques for preparing simple financial reports for UMKM. Furthermore, a report on the implementation of ABDIMAS can be prepared which is published through national seminars within the scope of ABDIMAS or publications in national journals. The implementation method of this service is by conducting online training for partner leaders.Kegiatan Abdimas ini merupakan permintaan dari mitra, yaitu UMKM Dapur Pipit yang bergerak di bidang usaha kuliner dengan produk unggulan puding.   Meskipun kegiatan dari mitra telah berjalan, namun pimpinan mitra merasakan masih kurang tepatnya strategi penentuan harga yang selama ini dijalankan serta bagaimana pengolahan keuangan yang seharusnya dilakukan.  Mitra mengharapkan adanya suatu pelatihan terkait bagaimana melakukan pengelolaan keuangan yang baik dan benar agar tercapai suatu pengelolaan keuangan yang ideal.  Mitra juga menyampaikan keinginan untuk dapat memahami penentuan harga pokok produksi, harga jual, dan bagaimana pengelolaan keuntungan yang diperoleh.   Tim abdimas menawarkan untuk memberikan solusi berupa pelatihan perhitungan harga pokok penjualan dan harga jual sebagai langkah awal pengelolaan keuangan dari UMKM yang telah berjalan selama ini.  Luaran dari kegiatan abdimas ini adalah selain luaran bagi mitra berupa pemahaman dan kemampuan menentukan harga pokok penjualan, harga jual, dan teknik penyusunan laporan keuangan sederhana bagi UMKM.  Lebih lanjut dapat disusun suatu laporan pelaksanaan abdimas yang dipublikasikan melalui seminar nasional dalam lingkup abdimas atau publikasi pada jurnal nasional abdimas.  Metode pelaksanaan dari abdimas ini adalah dengan dilakukan pelatihan secara daring pada pimpinan mitra. 

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

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 PENENTUAN HARGA POKOK PRODUK DAN PENERAPAN COST PLUS PRICING METHOD DALAM PENENTUAN HARGA JUAL PADA RUMAH MAKAN IKAN BAKAR DABU-DABU LEMONG

2020 ◽  
Vol 15 (1) ◽  
pp. 14
Author(s):  
Jennifer T. M Moniung ◽  
Jantje J. Tinangon ◽  
Meily Y. B Kalalo
Keyword(s):  
Final Analysis ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost ◽  
A Company

Determination of the selling price is very influential to maintain the continuity of a company. The selling price offered by the company must be right, because if the selling price offered is too high then the consumer will think twice and switch to another company, and vice versa if the price offered is too low then the costs incurred by the company cannot be covered even will loss. Cost-plus pricing is one of the methods used in determining the price of a product or service to be sold. Cost-plus pricing is a method of determining selling prices by adding expected profits above the full future costs of producing and marketing products. The aim of this research is to find out the Determination of the Cost of Products and the Implementation of the cost plus pricing method in the Determination of the Selling Price in the Dabu-Dabu Lemong Grilled Fish Restaurant. The results showed that there were differences in the analysis results between the two approaches in the cost plus pricing method. The final analysis results obtained, the selling price formed by variable costing is higher than the full costing approach. But when viewed from the cost of production, the variable costing approach produces a lower value compared to full costing. The selling price set by the current owner has a difference if calculated using the cost plus pricing method. Broadly speaking, the selling price set by the current owner is not a favorable price when compared to the selling price calculated.

scholarly journals SISTEM INFORMASI AKUNTANSI PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING SEBAGAI PENENTU HARGA JUAL BERBASIS WEB

2020 ◽  
Vol 13 (1) ◽  
pp. 1-9
Author(s):  
Sri Wahyuning Wahyuning ◽  
Nofi Khayati
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Accounting Information System ◽  
Cost Of Production ◽  
The Right ◽  
The Cost ◽  
A Company ◽  
D Model

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA PT. CELEBES MINAPRATAMA BITUNG

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Dewi Sartika Kiay ◽  
Jenny Morasa ◽  
Winston Pontoh
Keyword(s):  
Analytical Calculation ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Method Of Calculation ◽  
Full Cost ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Report

Cost of Production is a collection of the costs incurred to process raw materials into finished materials. This study aims to determine the analytical calculation of the cost of production of fish processing wood at PT. Celebes Minapratam Bitung. This company is a manufacturing company was not immune from the problem and the calculation of production costs in determining the cost of production companies using the full cost method of separating elements where production costs are variable and fixed yet done. This has led to inaccuracies in the calculation of the cost of the product will affect the determination of the selling price and profit. The data analysis penlelitian ie, production processes, material cost report, report labor costs, overhead cost report. The results of determining the cost of production using the method in which the cost is calculated based on the full cost method is better according to the method of calculation used variable costing. This results in differences that affect the determination of the selling price. For that the company should separate the production costs resulting in proper production costs.

scholarly journals Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci

2017 ◽  
Vol 15 (2) ◽  
pp. 72-84
Author(s):  
Andri Ikhwana ◽  
Saepul
Keyword(s):  
Selling Price ◽  
Sale Price ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.

scholarly journals Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi

2020 ◽  
Vol 1 (2) ◽  
pp. 103-125
Author(s):  
Alfian Maliki ◽  
Heru Satria Rukmana
Keyword(s):  
Raw Materials ◽  
Simple Calculation ◽  
Selling Price ◽  
Residual Value ◽  
Labor Costs ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using the job order costing method and to know the role of the method job order costing in loading the cost of production precisely and more efficiently.The results showed that in calculating the cost of production of PT Oto Media Kreasi still used a simple calculation, only calculating the cost of raw materials, namely Rp.1,092,778,291, direct labor costs Rp.313,200,000, and overhead costs Rp.27,600,000 . The total calculation of the company's production cost is Rp. 1,433,578,291, with a margin percentage of 35.37% of the selling price of Rp. 1,940,640,000. Whereas in calculating the cost of production using the job order costing method in calculating the cost of raw materials Rp.1,101,178,291, the accumulated residual value of raw materials Rp.8,682,000, direct labor costs Rp.313,200,000, and overhead costs Rp.60,532 .260. The total calculation of the cost of production using the job order costing method is Rp.1,466,228,551, with a margin percentage of 32.36% of the selling price of Rp.1,940,640,000. The company has not calculated the cost of goods manufactured using the job order costing method, the cost of goods manufactured is only done by estimating all costs needed to produce a product, so the costs are not classified correctly and the calculations are sufficient simple, so it is difficult to determine the right selling price for a product ordered.The proposed use of the job order costing method is expected so that the owner of the company can apply the calculation of the cost of production so that the company can determine the cost of production in determining the selling price more precisely, so that the owner can know the overall cost of producing the order and also can know the actual acquisition of margins .

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC Pada Perusahaan Roti Dyas 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 ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL PADA HOLLAND BAKERY BOULEVARD MANADO

2020 ◽  
Vol 15 (1) ◽  
pp. 28
Author(s):  
Cindy Shelly Lumowa ◽  
Jantje J. Tinangon ◽  
Anneke Wangkar
Keyword(s):  
Data Analysis ◽  
Descriptive Analysis ◽  
Selling Price ◽  
Analysis Method ◽  
Accurate Calculation ◽  
Process Cost ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.

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