scholarly journals Resource saving - the basis of economic growth

2020 ◽  
Vol 3 (9) ◽  
pp. 208-210
Author(s):  
Mamadalieva N.A
Keyword(s):  
Economic Growth ◽  
Raw Materials ◽  
Production Costs ◽  
Capital Investments ◽  
Resource Saving ◽  
Financial Situation ◽  
Technological Advances ◽  
Economic Balance ◽  
High Level ◽  
The Cost

In conditions of a high level of industrialization of the economy, the production process is accompanied by the consumption of a significant amount of resources. Due to the fact that material costs account for more than half of production costs, a decrease in the latter is the most important qualitative indicator of economic development. Saving raw materials, materials, fuel, energy helps to reduce the cost of production and the need for capital investments, the introduction of scientific and technological advances, the establishment of new balance relations and economic balance, an increase in production, and an improvement in the financial situation of enterprises.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

Perhitungan Harga Pokok Produksi (Cost) Hasil Produk Inovatif UMKM Desa Kemuning Ngargoyoso Jawa Tengah

2021 ◽  
Vol 2 (2) ◽  
pp. 89-96
Author(s):  
Lailah Fujianti ◽  
Shinta Budi Astuti ◽  
Rizki Ramadhan Putra Yasa
Keyword(s):  
Local Government ◽  
Raw Materials ◽  
Production Costs ◽  
The South ◽  
The West ◽  
The North ◽  
Central Java ◽  
Innovative Products ◽  
The Cost ◽  
Central Java Province

Abstrak   Kemuning adalah desa di kecamatan Ngargoyoso, Kabupaten Karanganyar, Provinsi Jawa Tengah. Secara geografis batas Desa Kemuning  sebelah barat berbatasan dengan Desa Ngargoyoso, sebelah timur berbatasan dengan Desa Segoro Gunung, sebelah Utara  berbatasan Kecamatan Jenawi dan sebelah selatan berbatasan Desa Girimulyo. Desa ini memiliki Misi yang ingin diwujudkan  yaitu Desa Wisata. Pemerintah setempat  memberikan pelatihan untuk membuat produk inovatif guna melengkapi kebutuhan sebagai desa wisata kepada pelaku UMKM dan Penrajin. Produk Inovatif tersebut akan dijual kepada pengunjung wisata sebagai oleh-oleh. Akan tetapi pelaku UMKM dan Penrajin memiliki kelemahan pembukuan usaha terlebih lagi dalam penetuan biaya produksi produk inovatif. Mereka hanya memperhitungkan biaya bahan baku sebagai komponen biaya produksi.   Tim pengabdian FEB Universitas melaksanakan pengabdian  untuk memberikan materi mengenai konsep perhitungan biaya produksi yang dilakukan dengan interaktif.     Kata Kunci: Desa Kemuning, Harga Pokok Poduksi, Smart Village   Abstract:  Kemuning Villages is one of the villages located in Ngargoyoso district, Karanganyar Regency, Central Java Province. Geographically, Kemuning Village is bordered to the west by Ngargoyoso Village, to the east by Segoro Gunung Village, to the north by Jenawi District and to the south by Girimulyo Village. Kemuning village has a mission to be realized, namely the Tourism Village. The local government provides training to make innovative products to complement the needs of a tourism village for MSMEs and craftsmen. These innovative products will be sold to tourist visitors as souvenirs. However, SMEs and craftsmen have weaknesses in business bookkeeping, especially in determining the cost of producing innovative products. They only take into account the cost of raw materials as a component of production costs. The Team from FEB University Pancasila carried out the service to provide material on the concept of calculating production costs which was carried out interactively.     Keywords: Desa Kemuning, Cost of Good Sold, Smart Village

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.

scholarly journals Convective Drying at Fish Chips Technology

2020 ◽  
Author(s):  
Vyacheslav Pokholchenko ◽  
Aleksandra Smirnova ◽  
Yana Glukhikh
Keyword(s):  
Raw Materials ◽  
Cost Effective ◽  
Heat Pumps ◽  
Production Costs ◽  
Convective Drying ◽  
Fish Processing ◽  
Resource Saving ◽  
Technological Processes ◽  
Modes Of Processing ◽  
Minced Fish

The article presents the overview of the main technological processes in fish structured products dehydration. The rational modes of the technological process of minced fish raw materials with various initial moisture and fat content heat treatment are determined. One of the main tasks of the fish processing industry development which allows increasing the profitability of products and their quality is improving technological processes. The scientifically substantiated choice of resource and energy-saving modes of processing food materials is highly important in this case. It will reduce not only production costs but also emissions of harmful substances into the environment and increase the efficiency of using equipment. It must be taken into consideration that the optimization of dehydration technological processes without identifying their patterns is extremely difficult. Increasing efficiency and controlling technological processes makes sense only on the basis of patterns. The effectiveness of the hydrobionts processing determines the quality and cost of finished products manufacturing while fish processing enterprises working. The development and implementation of highly efficient technologies with the use of resource-saving technical systems, for example, using heat pumps, makes it possible to produce cost-effective high-quality products.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

scholarly journals History of spinal surgery: one neurosurgeon's perspective

2004 ◽  
Vol 16 (1) ◽  
pp. 1-5 ◽  
Author(s):  
Dennis E. McDonnell
Keyword(s):  
Spinal Surgery ◽  
Negative Impact ◽  
Production Costs ◽  
Industrial Complex ◽  
Private Industry ◽  
Spinal Disorders ◽  
Societal Benefit ◽  
Spinal Reconstruction ◽  
Technological Advances ◽  
The Cost

Spinal surgery has advanced from decompression procedures to complex spinal reconstruction and internal stabilization within the last 25 years, as a result of a broad-based technological boom that began in the 1970s with the advent of spinal computerized tomography and magnetic resonance imaging. These technological advances have coincided with, and developed as a result of, the concomitant rise of a complex, economically driven consortium of innovative surgeons and researchers, academic institutions, government agencies, and private industry, to form a Medical–Industrial Complex (MeIC). A major growth industry has formed, resulting in an overall societal benefit. Nevertheless, it has impacted graduate medical education and has significantly increased the cost of treating spinal disorders. Back pain and spinal disorders are a major societal health problem that is associated with a high demand for treatment services. There is a potential for abuse as well as a benefit in offering these services. The MeIC has contributed to the overall rise in the cost of health care insurance and in the migration of manufacturing jobs abroad as a solution for lowering production costs. The increased cost has had a negative impact on local and regional economies.

scholarly journals PROBLEMS OF INVESTMENT SUPPORT FOR INNOVATION DEVELOPMENT

2017 ◽  
Vol 21 (5) ◽  
pp. 114-122
Author(s):  
V. V. Bredikhin ◽  
T. S. Kolmykova ◽  
E. O. Astapenko
Keyword(s):  
Economic Growth ◽  
Industrial Development ◽  
Raw Materials ◽  
Import Substitution ◽  
Complex Problem ◽  
Capital Investments ◽  
Investment Activity ◽  
Support For Innovation ◽  
Production And Consumption ◽  
National Economic

The current socio-economic situation in Russia is developing under the influence of anti-Russian sanctions, the intensification of global competition, the complication of the world political situation. Against this background, a complex problem requiring an integrated and systemic solution is to ensure sustainable parameters of economic growth. As the economy has a tendency to repeat the dynamics, it allows us to identify the cyclical nature of its development. Successful industrial development is replaced by periods of decline, accompanied by inflation and unemployment, a decline in production and consumption. The study of socio-economic dynamics in a long-term retrospective allows us to identify patterns in development and develop a set of anti-crisis measures. In this paper, we study the dynamics of socio-economic processes that accompany the development of the national economic complex in recent years. Analysis of the dynamics of the GDP of the Russian Federation made it possible to discover the cyclical nature of its development. From 2002 to 2015, two cycles were identified: the first - from 2002 to 2008; the second - from 2009 to 2015. After the global financial and economic crisis of 2008-2009, Russia noted the post-crisis economic recovery, which was interrupted in 2013-2014 by the introduction of international economic sanctions against Russia. The slowdown in economic growth since 2014 was determined by external shocks in the energy and raw materials markets, as well as by geopolitical tensions and, as a result, the closure of foreign capital markets for a number of Russian companies and banks. Analysis of investment as the main catalyst for economic growth showed a fall in investment volumes amid the effects of the crises of 2008 and 2013-2015. A decrease in investment activity in the regional structure of investments was noted. The modern tendencies in reorientation of regional investments in the branch, not subject to sanctions influence and working on realization of import substitution policy are revealed. Groups of activities aimed at stimulating capital investments and ensuring sustainable economic development in the regions have been formed.

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

scholarly journals The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)

2021 ◽  
Vol 19 (1) ◽  
pp. 5-10
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari ◽  
Ayu Azizah ◽  
Asep Asep ◽  
Dede Mustomi
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
The Cost ◽  
Variance Calculation ◽  
Supporting Materials ◽  
Descriptive Method

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

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