scholarly journals ANALISIS HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DALAM PENETAPAN HARGA JUAL

2020 ◽  
Vol 4 (2) ◽  
pp. 248-253
Author(s):  
EKO PURWANTO
Keyword(s):  
Social Media ◽  
Secondary Data ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Overhead Cost ◽  
Know How ◽  
Competitive Prices ◽  
The Cost

ABSTRACT Calculation of the cost of  production is an important thing to note, because of the increasing competition between UMKM in producing quality products at quite competitive prices. This purpose of this research is to know how to calculated of the cost of goods manufactured to determine yhe selling price at UMKM Regar Fruit. Full costing method is a methode of dtermining the cost of goods manufactured which calculate all the elements from cost production which consist of materials cost, direct labour, factory overhead cost, both fixed cost and variable cost. The selling price can be obtained from cost of goods manufactured plus expected profit. The data used are primary data and secondary data. Primary data were obtained from the interview process through social media conducted with the ownes of  UMKM. Secondary data obtained from UMKM Regar Fruit. The results of the research stated that the calculation of the cost of goods manufactured a difference that affected the selling price.

scholarly journals TATA KELOLA PRODUKSI KEDELE PADA PETANI NAGARI KOTO HILALANG DI KABUPATEN SOLOK

2013 ◽  
Vol 2 (2) ◽  
pp. 129
Author(s):  
Hasdi Aimon
Keyword(s):  
Market Price ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Soybean Production ◽  
National Market ◽  
Average Production ◽  
The Government ◽  
The Cost

This study is investigating and analyzing the soybean agriculture at Nagari Koto Hilalang in Solok. First of all, it will address the problems to the production of the soybean. Then the quality of the soy seed and the fertilizer which are used in the production of soy bean will be analyzed in order to optimize the harvest results. Finally, it will securitize the efficiency and the effectiveness of the soybean production. These issues will be discussed descriptively and associatively by using the primary data. There are 36 farmers which are involved in this study as the respondent. All the data were analyzed by using multiple regressions in order to optimize the production subject to the cost of production. The constant parameters are the farm land, and the labor. It finds out that the soy seed and fertilizer are giving significant influence to the soybean output. Also, the soybean production function is decreasing return to scale. The average production cost is Rp. 5.000.000 while the fixed cost is Rp.4.453.000 and variable cost is Rp. 547.000. The production soybean is 368,33 kg per hectare farm and the selling price is Rp. 12.000. As the consequence, the soybean agriculture is not benefit enough. Based on these results, it recommend to the local  government to conduct policy in the following sectors ; a) direct subsidize the price of seed and the fertilizer to the famers, b) ensuring the soybean market with national market price set by the government, c) education and training of downstream products from soybeans, so that the farmers become economically well establish

scholarly journals PERBANDINGAN MARGIN PEMASARAN BERAS BERDASARKAN MUSIM PANEN DI KECAMATAN KAKAS BARAT

2016 ◽  
Vol 12 (3) ◽  
pp. 125
Author(s):  
Andriano R. Manoppo ◽  
Joachim N K. Dumais ◽  
Paulus A. Pangemanan
Keyword(s):  
Secondary Data ◽  
Marketing Channel ◽  
Primary Data ◽  
Selling Price ◽  
Channel Pattern ◽  
Marketing Efficiency ◽  
The Subject ◽  
Level 1 ◽  
The Cost ◽  
Level 2

This research aimed to compare the marketing margin on farmers, traders, and retailers in the harvest of last season and the season now and see rice marketing distribution channels. As a very important sector, rice is still facing many problems, especially with regard to the welfare of peasant producers. Rice marketing issues, including low selling price at the level of farmers marketing channel pattern, margin and marketing efficiency. This research was conducted in the district of West Kakas in four villages namely Tountimomor, Passo, Panasen, Kalawiran, as the biggest producer in West Kakas and this research during the month of July until completed. The data obtained are primary and secondary data. Primary data sourced from the opinions and interviews with related parties are the subject of research. Secondary data is data obtained by researchers who comes from a document from the relevant authorities, such as: internet, literature sources or literature books and the Central Bureau of Statistics. This study uses a snowball to the rice marketing channel. Based on research conducted showed that the cost and the marketing margin level channel 1 at harvest 1 lower than the cost and the marketing margin level channel 1 for the season 2, also the cost and marketing margin on channel 2 at harvest level 1 is still lower than the cost and the marketing margin at the channel level 2 for the season 2. The greater the marketing margin, the more inefficient the marketing system.

scholarly journals Effect of Calculation of Cost of Production on Selling Price of Products Manufacturing Companies in Papua (Case Study CV. Sagita Grafika)

2016 ◽  
Vol 7 (3) ◽  
pp. 6-10
Author(s):  
Mugiati ◽  
Bosta Sihombing
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Total Cost ◽  
Method Of Calculation ◽  
The Cost ◽  
Costing Analysis

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67

scholarly journals AN ANALYTICAL STUDY OF MONTHLY TURNOVER AND COST STRUCTURE OF RUBBER INDUSTRY IN KERALA

2020 ◽  
pp. 17-24
Author(s):  
Dr. Adarsh
Keyword(s):  
Northern Region ◽  
Cost Structure ◽  
Primary Data ◽  
Fixed Cost ◽  
Overhead Cost ◽  
Rubber Industry ◽  
Significant Difference ◽  
Percentage Share ◽  
The Cost ◽  
Industrial Units

The present paper is an attempt to examine the monthly turnover and the cost structure of Rubber Industry in Kerala. The study of monthly turnover and the cost structure of Rubber Industry in Kerala are very important and much significant for the Rubber industry in Kerala. The researcher prepared a questionnaire keeping in mind all the important aspects related to indigenous rubber and import of rubber. The present study is based on primary data. Primary data was collected from the Rubber industrial units (Sole Proprietor, Firm and Company) from three regions of Kerala i.e., Southern Region, Central Region and Northern Region through a structured questionnaire. Questionnaire was constructed after consulting the experts in the field of Rubber industry. Based on their suggestion, some items were deleted and some items were modified. The responses of the users were, by and large, encouraging. They responded freely in highlighting different aspects of rubber industry. To conclude, there is significant difference in the monthly turnover for different Rubber Industrial Units in Kerala. In other words, we can say that as nature of ownership changes, there is a change in monthly turnover. Likewise, the percentage share of different components of cost namely overhead cost and fixed cost of Rubber Industry in Kerala based on ownership is different and it is found more for sole proprietorship and firm respectively. The percentage share of different components of cost of Rubber Industry in Kerala based on operation is same. KEY WORDS: Monthly turnover, Cost structure, Rubber Industry, Overhead cost, Fixed cost.

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 Analisis Pendapatan Petani Nanas di Desa Tanjung Atap Kecamatan Tanjung Batu Kabupaten Ogan Ilir Analysis of Revenue of Pineapple Farmers in Tanjung Atap Village, Tanjung Batu District, Ogan Ilir Regency

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Eka Mulyana
Keyword(s):  
Secondary Data ◽  
Simple Random Sampling ◽  
Fruit Production ◽  
Primary Data ◽  
Variable Cost ◽  
Selling Price ◽  
Net Income ◽  
Large Area ◽  
Pineapple Fruit ◽  
One Year

The purpose of this research are: (1) Calculate production cost and acceptance of pineapple farmer in Tanjung Atap Village, Tanjung Batu District, Ogan Ilir Regency. (2) Calculating the income of pineapple farmers who have narrow land and large area in Tanjung Atap Village, Tanjung Batu District, Ogan Ilir Regency. Data collected in this research are primary data and secondary data. Primary data obtained directly in the field by way of direct survey and field interviews with sample farmers using a list of questions that have been prepared. Secondary data are obtained from various institutions and agencies related to this research and the literature relating to this research. Sampling in Tanjung Atap Village, Tanjung Batu District, Ogan Ilir Regency is Simple Random Sampling. Data obtained from the field survey results will be collected and processed systematically and will be analyzed in a desktiptive manner.The average pineapple fruit production per year is 1,8640 with the average selling price is Rp 1,555.24 in 3 (three) times the planting period per fruit so that the average revenue earned during one year is Rp. 29,422,142,86 per year. With an average variable cost and a flat fee of Rp. 11,631,571,43 and Rp. 73,764,28 so that farmers get net income from farming of Rp. 17.716.807,58.

scholarly journals Analisis Pendapatan Industri Tahu di Kota Wamena

2021 ◽  
Vol 5 (4) ◽  
pp. 1250-1261
Author(s):  
Rein Rumbiak ◽  
◽  
Lulus Sedavit ◽  
Sumiyati Tuhuteru
Keyword(s):  
National Development ◽  
Secondary Data ◽  
Industrial Sector ◽  
Primary Data ◽  
Agricultural Product ◽  
Selling Price ◽  
Long Time ◽  
Business Income ◽  
The Cost

Agricultural cannot development without the support of the economic sector, especially industry, in this case the development of the agricultural product processing industry (agro-industry) is one of the priorities in national development in industrial sector. Tofu processing business income is very dependent on the selling price of the product and the costs incurred to produce tofu, the higher the product selling price and the lower the cost, the higher the business income. This study aims to determine the level of profit obtained by each industry that has been operating for a long time. The research was conducted in July - September 2018, on the tofu industry in Wamena City. The method used is a case study method with the type of data collected including primary data and secondary data. The data analysis method uses Cost Analysis, Revenue Analysis, and Income Analysis. The results showed that the tofu "Tahu Tempe Jaya" industry was not profitable, compared to the tofu "Tahu Ayu Rezeki" industry which was profitable.

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.

Cost of milk production of beneficiary farmers of organized dairy (cooperative and private) in Lucknow region of Uttar Pradesh

2016 ◽  
Vol 1 (02) ◽  
pp. 225-231
Author(s):  
Anil Kumar ◽  
Keshav Prasad ◽  
S. P. Singh
Keyword(s):  
Milk Production ◽  
Uttar Pradesh ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Scarce Resources ◽  
Small Holders ◽  
Chilling Units ◽  
The Cost ◽  
Large Category

Indian dairy industry emerged as an important sector for income and employment generation, and is contributing as well in the country’s economy besides improving the health standards. The output from dairy sector has increased at more than 4.0 % per annum since 2010-11. The changing economic scenario an entrepreneur has to be very alert and should always keep an eye on the cost and returns of the scarce resources of an entrepreneur in order to keep himself profitable. Dairying in our country dominated by the small holders. Now the producers are scaling up their capacity by incorporating newer technology. One hundred and sixty milk pourer farmers were selected randomly using probability proportional to size (PPS) from the list of producers who were supplying milk to organized dairy (cooperative or private) purely and exclusively from eight village level milk chilling units of Lucknow and Hardoi district purposively selected from Lucknow region. Average variable cost varies from 88.72 small, 88.95 medium, and 92.38 large farmers and rest 11.28, 11.05 and 7.62 were the fixed cost for small medium and large category farmers respectively. The cost of milk production was higher for Rs 18.02, Rs 16.30 and Rs 15.85 per liter for small medium and large farmers respectively. The average milk selling price was found to be almost at par for small Rs 27.77, Rs. 27.31 and Rs. 27.11 for small, medium and large category farmers. Whereas, the average income generated by investing one rupee was found lowest for small Rs. 1.56 followed by medium Rs.1.71 and large Rs. 1.75 farmers respectively. However, the farmers have generated average annual income of Rs 70334.21, Rs. 128671.1 and Rs.230510.8 by small medium and large category farmers respectively.

scholarly journals STUDI KASUS PENERAPAN KONSEP BIAYA RELEVAN DALAM KEPUTUSAN DISKON HARGA PUPUK NPK

OPTIMA ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 65
Author(s):  
Eny Rachmawati
Keyword(s):  
Least Squares Method ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Contribution Margin ◽  
Lack Of Information ◽  
The Cost ◽  
Relevant Cost ◽  
Maximum Limit

Research actually aim the information on the maximum limit of discount given problem encountered by pupuk organik industries is the lack of information on the relevan cost dealing with the decision making on giving the discoun. The obyective of the case study is to supply the information on the maximum limit of the discount given. The method includes the use of relevant cost concept. The data analysis of the cost with the stages :(1) Classifing the cost based on itsbehaviours to know the fixed cost, the variable and semi variable one, (2) Determining fixed and variable elememt in semi variable cost by using least squares method, (3) Calculating variable cost per unit, and (4) Calculating the percentage of maximum discount is as much as contributionmargin per unit Rp. 8.281,55 of normal selling priceRp. 25.000,- or as much as contribution margin ratio 33, 13 % and minimum selling price is as much as Rp. 16.718,55 per unit Keywords : relevan cost, selling price discount, contribusi margin Penelitian ini bertujuan untuk memberikan informasi tentang batas maksimum diskon yang dapat diberikan karena belum tersedianya informasi biaya yang relevan dengan pengambilan putusan diskon. Berkenaan dengan hal tersebut maka penelitian ini membuktikan secara empiris penggunaan konsep biaya relevan, pengolahan data biaya dan tingkat kegiatan : 1. Pengklasifikasian biaya berdasarkan perilakunya untuk mengetahui biaya tetap, biaya variabel dan biaya semi variabel 2. Penentuan unsur tetap dan unsur variabel dalam biaya semi variabel metode kuadrat terkecil 3. Penghitungan biaya variabel per unit 4. Penghitungan persentase potong maksimal harga jual normal dan harga jual per unit. Hasil studi kasus berupa diskon maksimal sebesar margin kontribusi per unit Rp. 8.281,55,- dari harga jual normal Rp. 25.000,- per unit atau sebesar contribution margin ratio 33,13 % sehingga harga jual minimal Rp. 16.718,55 per unit Kata kunci : Biaya relevan, Keputusan discont, marjin kontribusi

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