scholarly journals Analisis Akuntansi Biaya Produksi Mesin Dengan Metode Full Costing Dalam Menetapkan Harga Pokok Produksi Mesin Pada PT. Cahaya Agro Teknik Surabaya

SUSTAINABLE ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 42
Author(s):  
Sriyati Sriyati
Keyword(s):  
Qualitative Method ◽  
Secondary Data ◽  
Production Costs ◽  
Primary Data ◽  
Milling Machines ◽  
Research Procedure ◽  
Costs Of Production ◽  
Cost Of Production ◽  
Literature Theory ◽  
The Cost

The purpose of this study was to determine the extent to which the calculation of the cost of production using the full costing method the determine the cost of production at PT.Cahaya Agro Teknik Surabaya. Researchers used data sources consisting of primary data consisting of primary data and secondary data. The secondary theory is the theory obtained from the existing literature theory data, while the primary data is obtained from the company PT. Cahaya Agro Teknik Surabaya. In this study, the researcher used descriptive method with a qualitative method approach. Descriptive research method is research on problems that occur in the company and qualitative method is a research procedure that produces descriptive data consisting of written or oral forms of people and behaviors that researchers observe. The tools used for research use the full costing method. The researchers use the full costing method because the full costing method is one method of determining the costs of production that takes into account all elements of production costs into the costs of production. The results of the research that researchers have done are in calculating the cost of production using the full costing method to produce a higher value than the method applied by PT. Cahaya Agro Teknik Surabaya. This is because PT. Cahaya Agro Teknik Surabaya does not fully calculate the costs, both variable and fixed. The results of the analysis in calculating the cost of production using the full costing method for plastic 50 miliing mechines amounting to Rp.170.723.300, plastic 100 milling machines of Rp.300.976.260, plastic 200 milling mechines of Rp .509.424.300 and coconut milk machine of Rp. 169.424.300 Keywords: Full Costing Method, Cost of Production, Analysis Tujuan penelitian ini adalah untuk mengetahui sejauh mana perhitungan harga pokok produksi dengan menggunakan Metode full costing untuk menetapkan harga pokok produksi pada PT. Cahaya Agro Teknik Surabaya. Peneliti menggunakan sumber data yang terdiri dari data primer dan data sekunder. Teori sekunder adalah teori yang diperoleh dari data kepustakaan yang ada, sedangkan data primer diperoleh dari perusahaan PT. Cahaya Agro Teknik Surabaya.Dalam penelitian ini peneliti menggunakan Metode diskriptif dengan pendekatan Metode kualitatif. Metode penelitian kualitatif deskriptif adalah penelitian terhadap masalah yang terjadi diperusahaan dan Metode kualitatif adalah prosedur penelitian yang menghasilkan data secara deskriptif yang terdiri dari kata bentuk tertulis atau lisan dari orang-orang yang peneliti amati. Alat yang digunakan untuk penelitian menggunakan Metode Full Costing karena Metode penentuan harga pokok produksi yang memperhitungkan semua unsur biaya produksi ke Dalam harga pokok produksi.Hasil peneliti yang telah peneliti lakukan adalah Dalam perhitungan harga pokok produksi dengan menggunakan Metode full costing menghasilkan nilai yang lebih tinggi dibandingkan dengan Metode yang diterapkan oleh PT.Cahaya Agro Teknik Surabaya. Hal ini dikarenakan PT.Cahaya Agro Teknik Surabaya tidak sepenuhnya melakukan perhitungan harga pokok produksi baik yang bersifat variable maupun tetap. Hasil analisis Dalam perhitungan harga pokok produksi menggunakan Metode full costing untuk mesin giling plastic 50 sebesar Rp 170.723.300, Mesin Giling Plastik 100 sebesar Rp 300.976.300, Mesin Giling Plastik 200 Sebesar Rp 509.424.300 dan mesin peras santan sebesar Rp 169.424.300. Kata Kunci: Metode Full Costing, Harga Pokok Produksi, Analisis

scholarly journals ANALISIS PENDAPATAN USAHATANI BUAH RAMBUTAN DI DESA TALAWAAN KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 12 (3) ◽  
pp. 97
Author(s):  
Wa Ode Ariany ◽  
Gene H. M. Kapantow ◽  
Caroline B. D. Pakasi
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Production Costs ◽  
Primary Data ◽  
Farm Income ◽  
Farm Production ◽  
Nephelium Lappaceum ◽  
Average Production ◽  
Cost Of Production ◽  
The Cost

Rambutan (Nephelium lappaceum L) in the form of a tree with fruit that has skin hair resembles a fruit crop wooded meant in the family Sapindaceae. Talawaan village is a center of rambutan fruit producer in North Minahasa Regency. This research was conducted in January to April 2016 in the village Talawaan Talawaan District of North Minahasa regency. This study using purposive sampling technique using a sample of 15 people rambutan growers. Data collected consist of primary data and secondary data. The results showed that the respondents farmers for the production of rambutan Talawaan village average per farmer as much as 1237.73 kg while the average production per tree as much as 78.51 kg with the average price per kilogram of rambutan Rp 6,000. Rambutan farm receipts on average per farmer Rp 7.4264 million while for the average receipts per tree Rp 471 060. Farm production costs to the cost of production per farmer Rp 228.374.33 while the cost of production per tree Rp 161.56.78, so revenues are reduced by the cost of production, the rambutan farm income to average per farmer Rp 7,198,025.67 while for earnings per tree Rp 454,904.63.

Harga Pokok Produksi Dalam Menentukan Harga Jual Melalui Metode Cost Plus Pricing Dengan Pendekatan Full Costing

2017 ◽  
Vol 10 (1) ◽  
pp. 119-132
Author(s):  
Dian Purnama ◽  
Saiful Muchlis ◽  
Andi Wawo
Keyword(s):  
Quantitative Research ◽  
Secondary Data ◽  
Production Equipment ◽  
Production Costs ◽  
Primary Data ◽  
Selling Price ◽  
Setting Process ◽  
Cost Of Production ◽  
Quantitative Descriptive ◽  
The Cost

The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a method that is equal Rp85.472 company and according to the full costing method that is equal to Rp85.962. This is because in the calculation of factory overhead cost companies do not take into account some costs into the cost of production as the cost of maintenance and maintenance of production equipment, and the cost of depreciation on a shredded fish product. In addition, setting the selling price of the company only to estimate the selling price calculations per kg of shredded fish with a mark-up rate of 40%, amounting to Rp120,000 to set the selling price on the packaging of 100 grams, 250 grams and 500 grams. While using the cost plus pricing method with a mark up of 40% lower than the selling price according to the company in the amount of USD 12 683. (100 grams), Rp 30,488 (250 grams), and USD 60 798 (500 grams). So, setting the selling price should be done precisely because the price is too high will make the product less competitive, while the sale price is too low will lead to losses for the company.

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

scholarly journals ANALISA BIAYA PEMANENAN KAYU MENGGUNAKAN TEKNIK RIL (Reduced Impact Logging) DI IUPHHK-HA PT. WIJAYA SENTOSA, PAPUA BARAT

2020 ◽  
Vol 8 (3) ◽  
pp. 260
Author(s):  
Muhammad Helmi ◽  
Fonny Rianawati ◽  
Aurora Putri Modi Sandiana BES
Keyword(s):  
Secondary Data ◽  
Forest Harvesting ◽  
Production Costs ◽  
Primary Data ◽  
Productivity Data ◽  
Heavy Equipment ◽  
West Papua ◽  
Papua Barat ◽  
The Cost ◽  
Reduced Impact Logging

The aim of this study is to analyze the cost used of forest harvesting activities which consist of logging, skidding, loading, hauling, and unloading using the Reduced Impact Logging (RIL) technique in the natural forest of PT. Wijaya Sentosa, West Papua. Tools used for this research are stationaries, calculators, and laptop. The data that needs to be collected for cost analysis consists of productivity data as primary data that had taken beforehand, secondary data from the company consist of tree species, tree ages, price of heavy equipment, fuel and lubricant usage data, parts replacement data, and operator wage data. The results obtained from this study are the details of estimated production costs for skidding activities amounting to 101,791 IDR/m3, 5,978 IDR/m3 for loading activities, 3,714 IDR/m3 for unloading activities, and 42,767 IDR/m3 for transportation activities. The total cost of harvesting from logging to transportation is 168,750 IDR/m3.

scholarly journals ANALISIS PENDAPATAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN PENGRAJIN GULA AREN DI KABUPATEN REJANG LEBONG PROVINSI BENGKULU

2018 ◽  
Vol 8 (2) ◽  
pp. 155-168
Author(s):  
Novia Fitri Yanti Saragih ◽  
Suharno Suharno ◽  
Harianto Harianto
Keyword(s):  
Raw Materials ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Primary Data ◽  
Palm Trees ◽  
Palm Sugar ◽  
Process Factors ◽  
The Cost

Palm sugar as a source of income is mostly produced by palm sugar producers who are in the village, depending on the population of existing palm trees. Available raw materials and prevailing prices affect income. This study aims to (1) analyze the structure of production costs and business income of palm sugar and (2) analyze the factors that influence the income of palm sugar producers in Rejang Lebong Regency, Bengkulu Province. The method used to analyze the cost structure is income analysis (π = TR - TC) by calculating the use of total costs (TC = TFC + TVC) used in once production process. Factors that influence palm sugar income are  price of palm sugar, number of productive trees, and yield of palm sugar. Primary data obtained from palm sugar prodicers using questionnaires and secondary data obtained from previous research. Analysis of factors that influence income using multiple linear regression analysis,  processed using the SPSS 16.0 Program. Research results show that the average income obtained by palm sugar craftsmen in Rejang Lebong District is Rp 150,374 / production. Palm sugar processing business is still feasible to be a business and profitable because the value of profitability obtained is 1.23. Factors that influence income significantly at the level of 95 percent in the form of prices and number of productive trees. Improvements in technological innovations and an increase in the population of palm sugar plants need to be improved to be able to increase the income of palm sugar’ producers in the Rejang Lebong Regency of Bengkulu Province.

CALCULATION OF COST OF PRODUCTION USING FULL COSTING METHOD IN PT ALBASIA JAYA SUKABUMI DISTRICT

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Secondary Data ◽  
Production Method ◽  
Primary Data ◽  
Analysis Tool ◽  
Total Cost ◽  
Wood Processing ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Basic Price

Indonesia has a large forest area with various types of trees and causes entrepreneurs to process these natural resources which use the results for wood processing industry for wood industry companies. The purpose of this study is to determine the analysis of the calculation of the cost of production per cubic meter flooring with the cost of production method of the full costing approach, and to find out the total cost of production that can be absorbed in each production department. The type of data in this study is qualitative data and quantitative data both primary data and secondary data as supporting data. The data source is taken from company reporting and documentation, as well as the available files relating to the cost of flooring production per cubic meter (m3) of PT. Albasia Jaya Sukabumi Regency. The data analysis method used is to analyze each note, documentation and report then described. For the purposes of analysis and discussion, the authors use a cost accounting analysis tool by carrying out a classification of costs on the basis of the basic functions that exist in the company and determine the cost of production with a full costing approach. That the total cost of production according to PT. Albasia Jaya Sukabumi Regency is IDR 435,747,835.44 whereas according to the full costing method treatment is IDR 433,046,198.86 this means that there is a difference that must be corrected as much as IDR (2,701,638.58). Then for the basic price per cubic meter (m3) of Bengkirai flooring according to PT. Albasia Jaya in the amount of Rp 1,188,403.88 while according to the full costing method of Rp 1,181,035.09 this means that there is a difference in the basic price per cubic meter (m3) of Rp (7,368.79). The difference was caused by differences in the calculation of lost products at the end of the process according to PT Albasia Jaya of Rp. 22,969,532.98 while according to the full costing method of Rp. 25,550,092.30. That in accordance with the hypothesis stated above, the PT Albasia Jaya cost of goods manufactured report is acceptable.

scholarly journals Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah

2020 ◽  
Vol 8 (1) ◽  
pp. 9-16
Author(s):  
Sintia Anggreani ◽  
I Gde Sudi Adnyana
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Primary Data ◽  
Selling Price ◽  
Accurate Calculation ◽  
Calculation Results ◽  
The Difference ◽  
The Cost ◽  
Keywords Cost

Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices.                The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title.  The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price.  Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs

scholarly journals Analisis Perhitungan Harga Pokok Produksi Dan Kelayakan Usaha Sedotan Prupuk (Phragmites karka (Retz) Trin ex Steud) Di Desa Tumbang Nusa, Pulang Pisau

2020 ◽  
Vol 6 (2) ◽  
pp. 90-104
Author(s):  
Arief R. Hakim ◽  
Asro L. Indrayanti ◽  
Novita Chandrawijaya
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Capital Financing ◽  
Phragmites Karka ◽  
Cost Of Production ◽  
Break Even Point ◽  
The Cost

Communities in Tumbang Nusa Village, Jabiren Raya District Pulang Pisau Regency began to develop prupuk (Phragmites karka (Retz) Trin ex Steud) as a straw material to replace plastik that is difficult to decompose. This study aims to calculate the cost of production, develop a selling price scenario and conduct a feasibility study on the development of straws from prupuk. Primary data was collected from 20 people involved in making pru[uk straws and supplemented with secondary data from various previous studies and publications.The results of this study indicate that the cost of production of prupuk straws ranges between IDR 374.3 - IDR 408.68 per pcs. The proportion of prupuk straw financing is for the purchase of raw materials (59.72% to 65.14%), labor costs (34.36% to 39.58%) and overhead costs for capital financing (0.6% to 0.7 %). Determination of the selling price is done by adding the cost of goods manufactured to the desired profit (mark up method) with scenario I with a profit rate of 10% (amounting to IDR 389.04 for large packages and IDR 449.54 for small packages) to scenario VI with a level of 60% profit (IDR 565.88 for large packages and IDR 653.88 for small packages). In terms of price, determining the selling price up to scenario VI can still compete with the prices of its competitors, namely bamboo straws. Although the price of the product is competitive, the level of labor productivity is very low. At the break even point condition, the maximum labor income is only IDR 180,062.74. When compared with the UMR District of Pulang Pisau, the income contribution received from making this purun straw is very small (only 6.11%). In order to achieve an income level equivalent to the UMR of Pulang Pisau Regency, a production turnover of 383 pcs per person per day is needed or equal to 7,652 pcs per person per month. In order to improve the quality and quantity of prupuk straws, it is necessary to apply production technology.

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 An Analysis of Production Cost Effect With Order Price Method on Sales Pricing of Products at PT. Aneka Printing Indonesia in Sukoharjo

2017 ◽  
Vol 1 (02) ◽  
Author(s):  
Maya Widyana Dewi ◽  
Muryati Muryati
Keyword(s):  
Screen Printing ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Cost Accounting ◽  
Production Method ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost

This study aims to determine and analyze the calculation of the cost of production of screen printing based on the cost of order method whether it has been in accordance with the theory of cost accounting by comparing the calculation of cost of goods manufactured by the company with the calculation of cost of production based on the cost accounting theory that is using full costing method, As well as to know how much influence the cost of production to the determination of product selling price. This study uses primary data in the form of information obtained from the owner of the company or parties concerned and secondary data with population and sample data of cost of production and selling price of screen printing orders during January 2017. Data collection methods used are literature research methods, interviews and Method of documentation. While the method of data analysis used is by using simple regression analysis, coefficient of determination and hypothesis test using t test by using the tool program SPSS 16.0 for windows. From the results of research indicate that the calculation of cost of production based on the results of analysis using full costing method is greater than the calculation of cost of production method company. This difference occurs because the loading of factory overhead cost calculated using full costing method more thorough and detailed. Based on the tests conducted known that the cost of production has a very strong influence on the sale price. The influence of the cost of production to the selling price in this study is 91%, and the remaining 9% is influenced by other factors (variables) such as demand, supply, and other unreported variables.Keywords: Cost of Production, Selling Price 

Sign in / Sign up

Export Citation Format

Share Document