scholarly journals http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/about/submissions#onlineSubmissions

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Sukanta Sukanta
Keyword(s):  
Production Cost ◽  
Unit Cost ◽  
Production Costs ◽  
Production Unit ◽  
Cost Calculation ◽  
Distribution Method ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Components

In determining the cost of production and sales of a product unit is often faced with problems in making decisions. Determination of the cost of the production unit can be done more quickly and there is a standardized calculation method correctly and correctly. The purpose of this research is to determine and calculate the cost of production per unit of product in a certain amount based on the imposition of production costs. Imposing production costs. The production cost calculation is determined on these production cost components, both by direct and indirect costing in accordance with the organizational structure approach of the company concerned. The result of the research shows that the calculation of the unit cost for the Inner tube product based on the current experience and knowledge of the company is Rp. 15,200 per unit, while the results of research using the distribution method of the production unit cost of Rp. 13,045 per unit. Thus, there is a difference in the unit cost of the product that is 20% cheaper than it is currently in the company

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 Analisis dan Perancangan Aplikasi Berbasis Web untuk Pengelolaan Harga Pokok Produksi Menggunakan Metode Harga Pokok Proses

2019 ◽  
Vol 17 (2) ◽  
pp. 1
Author(s):  
Magdalena Karismariyanti
Keyword(s):  
Web Application ◽  
Production Cost ◽  
Raw Materials ◽  
Unit Cost ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Web Based ◽  
Cost Of Production ◽  
The Cost

Manufacturing of products incurred raw material costs, direct labor costs, and factory overhead   costs, which could be used to determine the price of the product sold.  On the contrary, the company, which manufactured thousands of toys and dolls monthly, did not have proper cost record. Production cost calculated by the average of total cost divided with a total of confirmed product. Hence, the production cost for each product could not be defined precisely. Based on the problems described, a web application was developed to manage the recording of transaction and automatically calculated the cost of production. This application's functionalities were able to manage purchasing activities, handing over raw materials to production, confirming finished goods, calculating production costs, posting journals and ledgers, and reporting of the cost of production. This application could help companies to calculate the unit cost. Based on a comparison between manual and application testing, it could be concluded that output in the application displayed an exact match from the manual. Thus, this web-based application was ready to be implemented in the company.

scholarly journals The Determination of the Main Production Cost of Jipang Cake Using the Full Costing Method

2020 ◽  
Vol 11 (1) ◽  
pp. 26
Author(s):  
Immas Nurhayati
Keyword(s):  
Community Service ◽  
Production Cost ◽  
Real Data ◽  
Production Costs ◽  
Primary Data ◽  
Calculation Results ◽  
Main Production ◽  
Cost Of Production ◽  
The Cost

<p class="Normal1">The purpose of this study is to determine the main of production cost using the full costing method. The full costing method is one of the methods used in determining the cost of production by taking into account all components of production costs, both fixed and variable costs so that the calculation results are more precise and detailed. This research was conducted in a group of Jipang cake craftsmen in Antajaya Village, Tanjung Sari District, Bogor Regency. The data processed in this study are primary data obtained from the source directly based on real data recorded during the practice or simulation of making Jipang cake at the research location and community service. Based on the calculation, the results of the production cost of Jipang cake based on the full costing method is Rp. 472.15 or rounded to Rp. 500 per pcs.</p>

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

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.

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.

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>

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.

EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya)

2019 ◽  
Vol 7 (01) ◽  
pp. 47
Author(s):  
Jeffry .
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Labor Costs ◽  
Overhead Cost ◽  
Cost Of Production ◽  
Production Calculation ◽  
The Cost

PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and factory overhead costs are absorbed by the product orders can not be calculated specifically. With job order costing method , PT . Organ Jaya will easily find the cost of production for each order , because in the calculation of the cost of production is not affected by the initial inventory of final goods as well as ordered , then the cost of production is the basis for determining the cost of production . Calculation of cost of production is carried out by PT . Jaya organ still manually so that the resulting lack of accurate information , in this case PT . Jaya organs not use time sheet and job cost ticket as a medium in the calculation of production costs in order to determine the cost of production . Keyword : Job order costing-overhead cost

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.

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