scholarly journals Optimasi perencanaan produksi menggunakan metode linier goal programming (studi kasus pada UD. Koing)

Compiler ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 117
Author(s):  
Marni Astuti ◽  
Suhanto Suhanto ◽  
Renaldy Setya Utomo
Keyword(s):  
Goal Programming ◽  
Production Cost ◽  
Target Volume ◽  
Raw Material ◽  
Production Plan ◽  
Total Production ◽  
Medium Enterprise ◽  
Manufacture Company ◽  
Optimum Production ◽  
Production Target

Small Medium Enterprise (SME) industry hold significant role in economic development. In order to be competitive in competition, industry demanded to be able to make optimum production plan for fulfilling the customer needs. UD KOING as one of product made based skin manufacture company from time to time demanded to maximize profit production-target volume, formulating model problems and optimization of raw material. The answer of all those challenges are by using goal programming method, where this method can achieve more than one goal only. Based on the data procession, that the company tarvet can be achieved thrugh the company profit  IDR 7.089.620 and total production cost is IDR 16.635.380 by  producing  wallet total 51 pcs, purse 9 pcs, nametag 13 pcs, pouch 15pcs  and necklace 14 pcs.

scholarly journals Willow Cultivation as Feedstock for Bioenergy-External Production Cost

Energies ◽  
2020 ◽  
Vol 13 (18) ◽  
pp. 4799
Author(s):  
Ewelina Olba-Zięty ◽  
Mariusz Jerzy Stolarski ◽  
Michał Krzyżaniak ◽  
Kazimierz Warmiński
Keyword(s):  
Production Cost ◽  
Raw Material ◽  
Environmental Cost ◽  
External Costs ◽  
Total Production ◽  
External Cost ◽  
The European Union ◽  
Proper Selection ◽  
The Cost ◽  
Selection Of

Biomass remains one of the most important materials for the production of renewable energy in the European Union. Willow can be one of the sources of biomass, and its production can also be profitable on soils with low quality. A proper selection of raw material for energy production should be based not only on the cost effectiveness or crop yield, but also on the environmental impact and the cost it incurs. The aim of this work was to evaluate the external environmental costs of the production of willow chips of seven willow genotypes, produced for energy generation on marginal cropping lands. The environmental external costs of chips production were estimated against the amount of emissions calculated according to the LCA method (ReCiPe Midpoint) and its monetary value. The external environmental cost of willow chips production amounted to €212 ha−1 year−1, which constituted 23% of the total production cost of willow chips. The external cost of production of 1 Mg d.m. of willow chips for the best yielding variety averaged €21.5, which corresponded to 27% of the total production cost. The research demonstrated that a proper selection of an optimal variety may lead to the reduction of the external cost.

Profitability of Sugar Beet Crop in 2018/2019 Campaign on the Example of Lubelskie Province

2020 ◽  
Vol 24 (3) ◽  
pp. 39-49
Author(s):  
Zbigniew Krzysiak
Keyword(s):  
Sugar Beet ◽  
Production Cost ◽  
Complex Analysis ◽  
Indirect Costs ◽  
Raw Material ◽  
Total Production ◽  
Previous Season ◽  
High Production ◽  
High Production Cost ◽  
Sugar Beet Crop

AbstractThe work presents a complex analysis and cost accounting of beet sugar cultivation in 2018/2019 campaign for individual farms of Lublin region. The economic results obtained by producers are mainly affected by indirect costs accounting for 60.11% of the revenue from the total production. Within this group of costs, the major components are sowing service, harvest and soil liming operations reaching 39.38%. Sugar beet production in the analyzed campaign was profitable, with the profitability index of 1.24 and unit production cost 14.33 PLN∙dt−1 is considered one of the profit-making activities in agricultural production, yet it is characterized by a high production cost that gobbled up to 80.39% of the total revenue in the analyzed 2018/19 campaign. The main factor influencing the income from sugar beet cultivation was the price for the raw material, which in the considered business year in relation to the previous season increased by only 0.77 PLN∙t−1.

scholarly journals ANALISIS PERHITUNGAN BIAYA PRODUKSI TERHADAP PENDAPATAN PADA PENGUSAHA PRODUK LANTING BUMBU KARNING PANCA RASA JATILUHUR

2018 ◽  
Vol 2 (1) ◽  
pp. 16-25
Author(s):  
Suratno S.E., M.M
Keyword(s):  
Production Cost ◽  
Quantitative Methods ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Fourth Quarter ◽  
Raw Material ◽  
Selling Price ◽  
Total Production ◽  
Net Income ◽  
The Third

Cost Production is costs incurred to process raw materials into finished products ready tosold. The elements of cost production consist of raw material costs, direct labor, and overhead costs. This study aims to determine and analyze the Calculation of Cost Production to Revenue at Product LantingBumbuKarning/ Panca Rasa in Jatiluhur Village. This study used quantitative methods, the preparation using descriptive analysis is a method that aims to get a picture and description of certain symptoms and explain the relationship between variables based on facts by way of collecting and analyzing data in the form of numbers. Calculation of production cost using full costing method that is by summing all element of raw material cost, direct labor and factory overhead cost. While setting the selling price using the concept of total cost. From the analysis result, it is known that the sales of 2016 quarter I amounted to Rp 31,900,000, the second quarter amounted to Rp 84,100,000 or increased 163.64%, the third quarter decreased by 58.62% or became Rp 34.8 million, and the fourth quarter again increased by Rp 92.800.000 or 166.67%. Meanwhile, the production cost for the first quarter amounted to Rp 24,047,500, the second quarter amounted to Rp 56,167,300 (increased 133.57%), the third quarter was Rp 25,887,600 (decreased 53.91%), and the fourth quarter was Rp 61,606,600 ( 135.87% increase). For operational costs in the first quarter I-IV stable that is Rp 3.600.000. From the unstable total production cost, the net income for the first quarter amounted to Rp 4,252,500, the second quarter amounted to Rp 24,332,700 (472.20% increase), the third quarter was Rp 5,312,400 (decreased 78.17%), and the fourth quarter amounted to Rp 27,593,400 (an increase of 419.41%).

Sistem Informasi Pengalokasian Biaya Bahan Baku dengan Metode Harga Pokok Pesanan pada PT. Dian Karya Estate

2021 ◽  
Vol 3 (2) ◽  
pp. 16-26
Author(s):  
Nining Rahaningsih ◽  
Raditya Danar Dana ◽  
Nana Suarna ◽  
Sri Muflikah Kurniarti
Keyword(s):  
Production Cost ◽  
Cost Allocation ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Total Production ◽  
Financial Reports ◽  
Material Costs ◽  
Material Cost

Raw material costs are an important part of company operations, so we need a system that can accurately present raw material cost data which will be used as consideration for the company in making decisions. The system that is currently running at Kinaya Residence still uses a manual system so it is difficult to find accurate information. Based on the results of preliminary research, it can be concluded that in processing raw material costs using the cost of order method with the following characteristics 1) The nature of production is intermittent depending on on orders received, 2) The shape of the product depends on the specifications of the customer, 3) Collection of production costs is done on the order cost card, 4) the total production cost is calculated after the order is completed, 5) The production cost per unit is calculated, by dividing the total production cost by the total units ordered, 6) Accumulated costs generally use normal costs, 7) Products that have been completed are immediately handed over to the customer. Then to design a raw material cost allocation system that uses traditional methods with the programming language used is Hypertext Preprocessor. With this information system for allocating raw material costs, it is hoped that the presentation of financial reports about raw materials in companies can be done easily, quickly and accurately.

Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach

2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari
Keyword(s):  
Quantitative Study ◽  
Marginal Cost ◽  
Production Cost ◽  
Maximum Level ◽  
Production Costs ◽  
Total Production ◽  
Sugar Factory ◽  
Maximum Production ◽  
Cost Approach ◽  
South Sulawesi

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    

MINIMALISASI BIAYA SIMPAN DAN BIAYA SETUP PADA MULTIPLE PRODUK: SIMULASI DENGAN CAPACITATED LOT SIZING PROBLEM

2019 ◽  
Vol 4 (2) ◽  
pp. 205-214
Author(s):  
Erika Fatma
Keyword(s):  
Production Cost ◽  
Lot Sizing ◽  
Setup Time ◽  
Production Costs ◽  
Total Production ◽  
Product Cycle ◽  
Lot Size ◽  
Setup Costs ◽  
Lot Sizing Problem ◽  
Capacitated Lot Sizing

Lot sizing problem in production planning aims to optimize production costs (processing, setup and holding cost) by fulfilling demand and resources capacity costraint. The Capacitated Lot sizing Problem (CLSP) model aims to balance the setup costs and inventory costs to obtain optimal total costs. The object of this study was a plastic component manufacturing company. This study use CLSP model, considering process costs, holding costs and setup costs, by calculating product cycle and setup time. The constraint of this model is the production time capacity and the storage capacity of the finished product. CLSP can reduce the total production cost by 4.05% and can reduce setup time by 46.75%.  Keyword: Lot size, CLSP, Total production cost.

scholarly journals Economic viability of the piauçu Leporinus macrocephalus (Garavello & Britski, 1988) production

2004 ◽  
Vol 61 (2) ◽  
pp. 228-233 ◽  
Author(s):  
Leonardo Susumu Takahashi ◽  
Flavio Daolio Gonçalves ◽  
Janessa Sampaio de Abreu ◽  
Maria Inez Espagnoli Geraldo Martins ◽  
Antonio Carlos Manduca Ferreira
Keyword(s):  
Production Cost ◽  
Economic Valuation ◽  
Relative Magnitude ◽  
Productive Efficiency ◽  
Economic Viability ◽  
Selling Price ◽  
Total Production ◽  
Fish Production ◽  
Present Value ◽  
Fish Farms

Brazilian fish farms presented an accelerated development during the early 90's, mainly because of the increase in fee-fishing operations. To meet the demand of this market, fish production and supply became excessive and, as a consequence, the number of fee-fishing operations, farmers and the final selling price, decreased. This study analyzes the technical aspects, production cost, profitability and economic viability of the production of piauçu (L. macrocephalus) in ponds, based on information from a rural property. Feeding and fingerling costs amount to approximately 47.1% of the total production cost, representing together with the final selling price the most important factor affecting profitability. The payback period was 8.3 years, the liquid present value US$ 291.07, the internal return margin 9%, and the income-outcome ratio was 1.01, which represents an unattractive investment as a projection based on current conditions. The improvement in productive efficiency enhances the economic valuation index, and that the relative magnitude of cost and income are the most important points for the economic viability of the studied farm.

scholarly journals PEMILIHAN PROSES PENGADAAN BAHAN BAKU JAHE MERAH KERING DALAM MEMPRODUKSI BANDREK INSTAN DALAM KEMASAN; THE USE OF DRIED RED GINGER AS RAW MATERIAL IN PRODUCINGINSTANT BANDREK

OPTIMA ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 1 ◽  
Author(s):  
Levina Maharani ◽  
Endah Djuwendah
Keyword(s):  
Production Cost ◽  
International Market ◽  
Raw Material ◽  
Limited Resources ◽  
Qualitative Descriptive ◽  
C Value ◽  
Equal Income ◽  
Red Ginger ◽  
Descriptive Method ◽  
Lower Production

Bandrek Hanjuang merupakan minuman kemasan khas dari Jawa Barat yang sudah dipasarkan baik di dalam negeri maupun internasional. Perubahan manajemen pada perusahaan ini berdampak pada peningkatan penjualan produk yang dihasilkannya. Disisi lain, keterbatasan lahan yang dimiliki membuat perusahaan belum mampu memastikan ketersediaan bahan baku seiring dengan meningkatnya kebutuhan terhadap bahan baku tersebut. Tujuan penelitian ini untuk menganalisis kelayakan usaha produksi bandrek menggunakan dua alternatif pengadaan bahan baku jahe merah yaitu memproduksi sendiri atau membeli dari luar menggunakan analisis R-C Rasio. Penelitian dilakukan di CV. Cihanjuang Inti Teknik dari bulan Maret-September 2015. Metode yang digunakan adalah metode deskriptif kualitatif, yaitu penelitian yang diarahkan untuk memberikan informasi secara sistematis dan akurat mengenai objek penelitian serta menganalisis berdasarkan data yang diperoleh. Hasil penelitian menunjukan bahwa dengan jumlah pendapatan yang sama, proses produksi dengan alternatif pengadaan jahe merah dengan memproduksi sendiri memiliki nilai R/C yang lebih tinggi dibandingkan dengan membeli dari luar. Hal ini menunjukkan bahwa proses produksi dengan alternatif pengadaan jahe merah dengan memproduksi sendiri memiliki biaya produksi yang lebih rendah sehingga memiliki keuntungan yang lebih besar. Oleh karena itu, proses produksi dengan alternatif pengadaan jahe merah dengan memproduksi sendiri dinilai lebih layak untuk direalisasikan. Kata kunci : bandrek, jahe merah, kelayakan usaha, pengadaan bahan baku, R/C rasio Bandrek Hanjuang is a special instant drink from West Java which has been in the national and international market. However, due to the increase of demand, the company was not be able to provide the dried red ginger as raw material, due to the limited resources. The aim of this research is to analyze the properness of bandrek production using two ways of making; self-producing or buying from other party using analysis ratio R-C. This research was conducted in CV. Cihanjuang Inti Teknik from March to September 2015. The method used in this research is qualitative descriptive method; that is; a research which is conducted to give systematic information concerning the object of the research and to analyze from the obtained data. The finding of this research showed that with equal income, self-producing of dried red ginger had higher R/C value compared to buying from other party. This illustrates that the self-producing required lower production cost, therefore the company is able to get higher income. In conclusion, self-producing of dried red ginger is likely more preferable to be conducted. Keywords : bandrek, red ginger, properness, raw material making, R/C ratio

scholarly journals Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember

2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti
Keyword(s):  
Control System ◽  
Production Process ◽  
Production Cost ◽  
Cost Control ◽  
Total Production ◽  
Cost Of Production ◽  
The Cost ◽  
Business Cost

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control

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.

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