scholarly journals ANALYSIS OF THE CALCULATION OF PRODUCTION COSTS AND SELLING PRICES IN UD. BINA USAHA BAGUSARI

2020 ◽  
Vol 4 (2) ◽  
pp. 57-65
Author(s):  
Juniar Sugiarti ◽  
Sochib Sochib ◽  
Yanna Eka Pratiwi
Keyword(s):  
Production Process ◽  
Calculation Method ◽  
Quantitative Method ◽  
Field Research ◽  
Production Costs ◽  
Selling Price ◽  
A Company ◽  
Production Prices

Business (company) is an organization that provides a variety of goods or services for sale with the aim of obtaining profits. Accounting calculations on companies are needed at the production price and selling price at a company. In this case then direct this research in the calculation of production prices and selling prices. The data needed in this study can be obtained through documentation and field research. The data obtained in this analysis uses the Descriptive Quantitative method, based on the analysis shows that the calculation of production costs and selling prices using the calculation method carried out by the UD with the calculation of production costs using the variable costing method is lower than the calculations made by the company. Because the variable costing method calculates the variable costs associated with the production process and selling prices while the calculation method applied by the company lists all costs including variable overhead costs and fixed overhead costs. So that there is a difference in production costs and selling prices according to company methods and variable costing methods.

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL 1 | P a g e PADA PT. KRESNA EKA PRATAMA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Tantri Amalia ◽  
N. A. Rumiasih ◽  
Muhamad Zakie Hanifan
Keyword(s):  
Descriptive Analysis ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
Quantitative Descriptive Analysis ◽  
Heavy Equipment ◽  
Equipment Construction ◽  
Quantitative Descriptive ◽  
The Cost ◽  
A Company

<p>This study aims to determine: The purpose of this study was to find out how to <br />calculate the cost of goods in determining prices. The author conducted research at PT. Kresna Eka Pratama, a company engaged in heavy equipment construction. The research method used is descriptive qualitative and quantitative descriptive analysis. Methods for studying and analyzing the relationships and variable variables<br />examined by the author. In this study the author uses the Full Costing method as the basis for pricing at PT. Kresna Eka Pratama.</p><p>The results showed that the calculation of the cost of goods produced by<br />Full Costing was Rp. 8.873.507.700/unit, in accordance with the accounting school  can also provide profits desired by the company. This shows that the measurement of Full Costing production prices has a very important role in determining prices that<br />will affect the level of income and expected profits. With precise and accurate <br />calculations, determining the selling price will be very effective and reliable. In<br />determining this price is a profit of 10% of the total production costs after adding<br />non-production costs.</p>

scholarly journals IDENTIFIKASI KENDALA DALAM PROSES PRODUKSI DAN DAMPAKNYA TERHADAP BIAYA PRODUKSI PADA UD. RISKY

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Intan Purwatianingsih Sihadi ◽  
Sifrid S. Pangemanan ◽  
Hendrik Gamaliel
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Internal Constraints ◽  
Industrial Companies ◽  
Constraint Theory ◽  
The Impact ◽  
A Company ◽  
Theory Of Constraint

Constraints are activities that prevent companies from carrying out production activities. Along with the increasingly competitive world economy today, industrial companies are required to be more sensitive in anticipating constraints that occur both internally and externally. These constraints must be considered by the company because it can hamper the production process which has an impact on production costs as well as sales volumes which ultimately cause losses to the company. One tool that can identify constraints of a company is the Constraint Theory. This study aims to find out what constraints occur in the production process and the impact of these constraints on production costs. The method used in this study is descriptive. The results of this study are internal constraints are engine damage and external constraints are delays in the delivery of raw materials. The impact of these constraints on production costs is the loss of raw material costs and an increase in factory overhead costs.Keywords: Constraints, Production Cost, Theory of Constraint

scholarly journals ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP)

2020 ◽  
Vol 8 (1) ◽  
pp. 41
Author(s):  
Chairul Amni ◽  
Indrayani Indrayani
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Production Costs ◽  
Production Data ◽  
Selling Price ◽  
Production Volume ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
A Company

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.

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 Pengendalain Harga Pokok Produksi Dengan Metode Full Costing Pada “Kerupuk Sari Udang Mbah Oerip-Sidoarjo”

2019 ◽  
Vol 3 (1) ◽  
pp. 40-49
Author(s):  
Darno Darno
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Calculation Methods ◽  
Cost Of Production ◽  
The Cost ◽  
A Company

Companies must be able to compete in terms of prices by managing the handling of raw materials, labor and overhaed factories. All three are very important because they directly affect the cost of the product (HPP). UD company Redjo Makmoer Indonesia, is a company that produces crackers. For the determination of production costs and pricing of sales, the company makes a policy on the method of calculating the cost of production. In addition to pricing, also to control the process and reduce the size of the company's production costs. Based on observations for one month the production process, the cost of production with the method of the company that has been run is Rp. 40,100.00. With the full costing method, Rp. 41,500.00. It can be concluded that the cost of production based on the two calculation methods above there are differences or differences. With the full costing method, the cost of production is higher. This shows that so far the calculations made by the company have several elements that have not been included in the calculation.

scholarly journals Analisis Break Even Point Penambangan Sirtu PT. Klawafun Alam Lestari Papua Barat

2019 ◽  
Vol 2 (2) ◽  
pp. 76-83
Author(s):  
Fernando Nanlohy ◽  
Juanita R. Horman
Keyword(s):  
Quantitative Method ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Fixed Costs ◽  
Labor Costs ◽  
Capital Costs ◽  
Papua Barat ◽  
Break Even Point

This study aims to analyze Break Even Point of mining of sirtu at PT. Klawafun Alam Lestari Provinsi Papua Barat. The method used in this research is quantitative method. Break Even Point shows the point where income is equal to cost. Intended costs are variable costs and fixed costs. Where fixed costs consist of capital costs and labor costs, while variable costs consist of production costs. From the results of data collection and calculation, the fixed cost is Rp. 9,501,158,600 and variable cost of Rp. 48,972/m3, at the selling price of sirtu Rp. 150.000/m³. From the analysis, Break Even Point of mining of sirtu is obtained when the minimum mining production reaches 94,045 m³/year with an income of Rp. 14,106,720,810.07/year.

scholarly journals ANALISIS QUALITY CONTROL MUTU MINYAK KELAPA SAWIT DI PT. PERKEBUNAN LEMBAH BHAKTI ACEH SINGKIL

2020 ◽  
Vol 1 (2) ◽  
pp. 72-78
Author(s):  
Yulianto
Keyword(s):  
Quality Control ◽  
Moisture Content ◽  
Production Process ◽  
Palm Oil ◽  
Raw Materials ◽  
Oil Quality ◽  
Selling Price ◽  
Average Quality ◽  
A Company

This study aims to determine the analysis of the quality control of palm oil quality in PT. Lembah Bhakti Aceh Singkil Plantation. The function of implementing quality control is to control the quality of the initial input in the form of completion of raw materials, the production process, to the process of output of finished goods. This study uses several methods, namely filtration and titration. The average quality of palm oil at FFA levels ranges from 3.39 to 4.97 with a max.3 standard, a moisture content ranging from 0.12 to 0.3% with a max standard. 0.2%, and impurities levels ranged from 0.015-0.025% with the max standard. 0.02%. Based on the results of the study it can be concluded that the measurement of quality control that is carried out is very influential in product quality, so that it can affect the income. Where the income of a company depends on the CPO oil selling price in PMKS PT. Perkebunan Lembah Bhakti. The selling value in marketing is very dependent on the quality of the CPO.

scholarly journals ANALISIS PENERAPAN VARIABEL COSTING SEBAGAI ALAT UNTUK MENGHITUNG HARGA POKOK PRODUKSI PADA AKSAN BAKERY DI MANADO

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Tety Darise ◽  
David Paul Elia Saerang ◽  
Anneke Wangkar
Keyword(s):  
Calculation Method ◽  
Descriptive Analysis ◽  
Variable Cost ◽  
Selling Price ◽  
Research Findings ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Keywords Cost

Determining the cost of goods sold is right becomes one factor supporting the success of a company in achieving its goals , the cost of production has an important role in a company , due to the determination of the cost of goods sold , the company could easily determine the selling price , and the targeted profit also clear. This research was conducted at a company manufacturing in Manado . This study aimed to analyze the application of variable costing in Aksan Bakery in Manado. Data analysis method used is descriptive analysis . The data used is qualitative data , the data is presented in a descriptive or shape description and quantitative data , the data presented in the form of numbers. The research findings show that the application of variable costing method can be used as a tool to calculate the cost of production in the Aksan  Bakery. It can be seen from a comparative analysis of the cost of goods sold according to variable costing lower than the production cost price calculation method used Aksan Bakery. By using the full costing method used by companies the cost of goods sold Rp . 1.191.956 .000 while according to the variable cost of production costing Rp . 1.033.560.000. The main difference between full costing calculation method used by the company with variable costing method lies in the treatment of factory overhead costs .Keywords : cost of goods sold, variabel costing

scholarly journals Quality engineering of crumb rubber by minimizing rework using fuzzy FMEA

2018 ◽  
Vol 197 ◽  
pp. 14007 ◽  
Author(s):  
Khalida Syahputri ◽  
Jelly Leviza ◽  
Rahmi M Sari ◽  
T Indah Rizkya ◽  
Ikhsan Siregar ◽  
...  
Keyword(s):  
Production Process ◽  
Crumb Rubber ◽  
Production Costs ◽  
Lower Grade ◽  
Selling Price ◽  
Priority Level ◽  
Risk Of Failure ◽  
Fuzzy Fmea ◽  
Fmea Method

The quality of crumb rubber has several grades according to Indonesian Rubber Standard (SIR). In crumb rubber process production, lots of products need to rework because it does not match with specified specifications. The types of rework product based on SIR that cause of defects such as hard, soft and dirt. However, the reworked products will produce crumb rubber with lower grade quality. This certainly affects the selling price of the crumb rubber. Also rework will incur additional production costs. Efforts that can be used to minimize the number of rework is to identify the factors that cause failure and determine the priority level of the risk of failure in the production process crumb rubber. It can be used is by using Fuzzy FMEA method. This method aims to get the risk of failure and the level of risk of failure during the crumb rubber production process. Fuzzy FMEA method also obtained the highest RPN value is equal to 489 for the risk of failure of engine dryer temperature is too high. Through the highest priority level of failure (RPN), company can determine the steps to make improvements during the production process to improve the quality of crumb rubber products.

Sign in / Sign up

Export Citation Format

Share Document