scholarly journals PERENCANAAN DAN PENGENDALIAN BIAYA PRODUKSI UNTUK MENINGKATKAN EFISIENSI BIAYA PRODUKSI

2020 ◽  
Vol 2 (1) ◽  
pp. 54
Author(s):  
Abilio De Jesus Martin ◽  
Sri Rahayuningsih ◽  
Imam Safi'i

Efforts to maximize the optimization of production costs in a plan and control production costs is to reduce costs to the maximum extent possible to provide maximum profits, so the sugar factory must manage its production activities effectively and efficiently. This activity has the intention to describe the planning and management of production costs as a goal that intends to increase the efficiency of production prices at PT. PG Pesantren Baru Keiri. The research method used in this research is to explain with a case approach to PT. New PG Pesantren, sampling with interviews and taking pictures or recordings. From the results of research or thoughts that have been carried out it can be concluded that the production cost budget is still inefficient. The contributing factor to this is the weak protection of global production costs, so that it cannot minimize the elimination of production costs organized by irresponsible elements. Keywords: Planning, Control, Production Costs Usaha untuk yang digunakan pada proses produksi akan berkaitan dengan perencanaan yang berasumsi pada pengendalian bahan baku yang berguna mengurangi biaya produksi untuk menambah laba pada produksi di pabrik PT. PG Pesantren Baru Kediri. Pada penelitian yang saat ini sudah mencapai hasil dengan asumsi bahwa aktivitas produksi harus bias dilakukan agar efektif serta dapat mencapai efisiensi.Metode penelitian yang dipakai pada riset ini yaitu menjelaskan dengan pendekatan kasus pada PT. PG Pesantren baru, pengambilan sampel dengan interview dan pengambilan gambar atau rekaman. Dari hasil riset atau pemikiran yang telah dilaksanakan dapat di ambil kesimpulan bahwa budget biaya produksi masih tidak efisien. Yang terjadi pada sarana kelemahan pengamanan pada biaya produksi harus diglobalkan supaya terjadi kehilangan biaya prduksi yang minimal. Kata kunci : Perencanaan, Pengendalian, Biaya Produksi

2021 ◽  
Vol 2 (2) ◽  
pp. 42-46
Author(s):  
A P Tanjung ◽  
T Rumiyani ◽  
Nurhayati Nurhayati

The research was conducted in the livestock cage of Lampung State Polytechnic in November - December 2019. This study aims to analyze the production cost of using femented kiambang flour on super Javanese chicken ration. The research method used is descriptive method. Data collection is done by taking samples from controls and treatment with a total of 15 heads each at the end of maintenance. The average yield on the administration of fermented kiambang flour of 10% resulted in an IOFC value of Rp. 13,553 and control resulted in an IOFC value of Rp. 12,868. The average yield on the administration of fermented kiambang flour 10% produces a BEP value of Rp. 31,584 and control produces a BEP value of Rp. 33,636. The average yield on the administration of fermented kiambang flour 10 % produces an R/C value of 1,215 and at the control stage produces an R/C value of 1,180. The average yield on the administration of fermented kiambang flour of 10% produces a B/C value of 0.215 and at the control stage produces a B/C value of 0.180. So it can be concluded that the use of fermented kiambang flour as much as 10% on super Javanese chicken rations can reduce production costs and have economic value.


2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari

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).    


Author(s):  
Rizki Alfi

PT. XYZ merupakan perusahaan sarung tangan karet terbesar di Sumatra Utara.Permasalahan yang dihadapi oleh PT. XYZ adalah pengendalian biaya produksi yang dilakukan pada saat ini dilihat kurang begitu baik. Hal ini diamati dari realisasi biaya produksi pada PT. XYZ terjadi ketidak stabilan ketika jumlah produksinya sedikit biaya tenaga kerja yang keluar lebih besar dibandingkan dengan bulan lainnya yang memproduksi dengan jumlah banyak, hal yang sama juga terjadi pada biaya bahan material dan biaya overhead pabrik. Tujuan dari penelitian ini adalah untuk mengetahui produktivitas perusahaan pada PT. XYZ dan untuk mengetahui pengaruh pengendalian biaya produksi terhadap produktivitas perusahaan.Analisis data menggunakan metode regresi linier berganda untuk melihat biaya mana dari komponen biaya produksi yang paling berpengaruh. Hasil penelitian menunjukkan produktivitas pada PT. XYZ dengan menggunakan produktivitas total didapat hasil produktivitas tertinggi dan terendah pada bulan Januari dan Maret sebesar 99,46% dan 98,45% hal ini menunjukkan produktivitas pada perusahaan tergolong baik, hanya saja kurang stabil serta berdasarkan uji serempak (Uji F) dan Uji parsial (Uji t) yang dilakukan biaya produksi mempunyai pengaruh terhadap jumlah produksi/produktivitas perusahaan. Disarankan kepada pihak PT. XYZ untuk lebih memperhatikan produktivitas perusahaan serta melakukan pengendalian biaya produksi dengan lebih efektif.   PT. XYZ is the largest rubber glove company in North Sumatra. The problems faced by PT. XYZ is the control of production costs which is done at this time is seen not so good. This was observed from the realization of production costs at PT. XYZ occurs instability when the amount of production is small, the labor costs that come out are greater than other months that produce in large quantities, the same thing also happens to the cost of materials and factory overhead costs. The purpose of this study was to determine the company's productivity at PT. XYZ and to determine the effect of controlling production costs on company productivity. Data analysis uses multiple linear regression methods to see which costs are the most influential components of production costs. The results showed productivity at PT. XYZ by using total productivity obtained the highest and lowest productivity results in January and March of 99.46% and 98.45%, this shows the productivity of the company is quite good, it's just less stable and based on simultaneous test (F test) and partial test (T test) conducted production costs have an influence on the amount of production / productivity of the company. It is recommended to PT. XYZ to pay more attention to company productivity and control production costs more effectively.


2020 ◽  
Vol 6 (2) ◽  
pp. 177-186
Author(s):  
Sri Rahayu ◽  
Irma Kurnia Juliany ◽  
Duwi Lailatul Juniar

PT.Bimasakti Karya Prima is a company engaged in manufacturing by producing "FANS Indonesia" shoes. Production is the process of converting raw materials to finished goods and adding value to a product. However, the current system is not yet fully able to help, because the making of the Consumption Sheet in the process of material detailing and the Costing process of shoes are on two devices with different operating systems, so the need to re-type the data on the Consumption Sheet in the costing process. The lack of available databases makes it difficult to update data and needs to replace one by one on each sheet. The purpose of this research is to design a web-based Production Cost Information Application, create a database in accordance with company needs that will facilitate data management production costs as well as integrating systems. The research method used is the method of data collection by observing, interviewing and studying literature. The results obtained from this study are a cost information application system that helps companies manage data. Starting from determining the specifications of components and materials for the production of shoes to the costing process.


Author(s):  
Sinta Kismi Hana ◽  
Beby Mashito Batu Bara ◽  
Nina Angelia

The purpose of this research is to evaluate the production cost budget at PT. Perkebunan Nusantara III This research is a study that uses a qualitative approach with a descriptive method in question is to use information data obtained at the time of the study and from the field in the form of data that is written or oral from the parties involved. The results obtained that PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough because there are still many significant deviations both beneficial and adverse. This is the responsibility of managers to conduct more in-depth evaluations to make the realization of costs so as not to occur too far away. Conclusions through field research that PT. Perkebunan Nusantara III has made a production cost budget with a yearly period. PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. The budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough.


Author(s):  
Sri Agus Murniasih And I Wayan Dirgeyasa

This study was conducted to know the effect of applying Peer Review Strategy on the students’ achievement in writing descriptive paragraph. It was conducted by using experimental research method. This research design was conducted pre-test, post test in experimental and control group. The population of this research was the eight (VIII) grade students of SMP IT IQRA’ Medan. The sample of this research was taken by lottery technique. They were in class VIII-1 by experimental group and the class VIII-2 by control group. The experimental group was taught by using Peer Review Strategy while the control group was given no treatment. The instrument used to collect the data was writing essay test. The data were analyzed by using t-test formula. The result showed that the value of t-observed was higher than the value of t-table. (3,55 > 2,05 (a = 0.05)) with the degree of freedom (df) = 28. It means that there was a significant effect of applying Peer Review Strategy on the students’ achievement in writing descriptive paragraph. So, the alternative hypothesis (Ha) was accepted.


Undoubtedly is a technological revolution that has certainly focused on the interest of software development companies, companies of IT, hardware design, networks and artificial intelligence. A technological revolution that started a few years ago and has evolved rapidly, thanks to the technological evolution of IT and networks. It is a combination of many communication protocols, sensors and other intelligent technologies, the correlation between smart technologies, networks and services that all together complete processes in order to achieve the result for which they were installed. In advanced technology countries, both simple users and industry use IoT where sensors are simplified and automated at home and in industry, there is continuous monitoring, control and prediction of product failure for the benefit of efficient production of high quality products and control production at each stage of product processing / production. Someone could well think and say that all this is fantastic and that we have solved the problem of organization, easy life without further thoughts and worries since everything is done automatically.An IoT in an intelligent house could literally regulate everything, using sensors and appropriate software could talk with a human person, as well as someone could appropriately entice all that security and literally take full control of the premises of a home with consequences from minimal to catastrophic including the complete destruction of a home.


2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Nurul Mukminah ◽  
Rita Purwasih

This study aims to determine and compare the profitability of different types of broiler chicken farms (open and cloused houses) in Subang Regency. This study involved 9 farmers consisting of 5 farmers with closed house and 4 farmers with open house who partnered with PT. Surya Unggas Mandiri (PT. SUM). Production costs taken are 2 production periods from May-August 2018. Data are analyzed using economic analysis and descriptive methods. The results showed that the production cost per period per 1000 birds closed house was higher (Rp. 27.656.768,-) compared to open house (Rp. 24.975.671,-). The revenue per period per 1000 birds of closed house is higher (Rp. 30.606.931,-) compared to open house (Rp. 25.788.618,-). The profit of farmers who use closed house is higher (Rp. 2.621/period/bird) than open house (Rp.417,-). The profitability in close house s is 9.48% and is very feasible to develop


2019 ◽  
Vol 4 (2) ◽  
pp. 205-214
Author(s):  
Erika Fatma

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.


Author(s):  
Rakesh Kumar ◽  
Gaurav Dhiman ◽  
Neeraj Kumar ◽  
Rajesh Kumar Chandrawat ◽  
Varun Joshi ◽  
...  

AbstractThis article offers a comparative study of maximizing and modelling production costs by means of composite triangular fuzzy and trapezoidal FLPP. It also outlines five different scenarios of instability and has developed realistic models to minimize production costs. Herein, the first attempt is made to examine the credibility of optimized cost via two different composite FLP models, and the results were compared with its extension, i.e., the trapezoidal FLP model. To validate the models with real-time phenomena, the Production cost data of Rail Coach Factory (RCF) Kapurthala has been taken. The lower, static, and upper bounds have been computed for each situation, and then systems of optimized FLP are constructed. The credibility of each model of composite-triangular and trapezoidal FLP concerning all situations has been obtained, and using this membership grade, the minimum and the greatest minimum costs have been illustrated. The performance of each composite-triangular FLP model was compared to trapezoidal FLP models, and the intense effects of trapezoidal on composite fuzzy LPP models are investigated.


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