scholarly journals ESTIMASI BIAYA PRODUKSI DALAM MERENCANAKAN LABA PADA PABRIK KARET PT. BUKIT ANGKASA MAKMUR KABUPATEN BENGKULU UTARA

2006 ◽  
Vol 5 (2) ◽  
pp. 112-130
Author(s):  
Redy Badrudin ◽  
Sri Sugiarti ◽  
Friska Oktora Marbun
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Crumb Rubber ◽  
Variable Cost ◽  
Fixed Cost ◽  
Minimum Level ◽  
Know How ◽  
Management Ability ◽  
Production Activity ◽  
Research Show

The aim of the factory is to get the profit. Large or small the advantage the profit that the factory can reached out, that’s provide the management ability/succesfull in manage their company. Into arrange the profit planning could done by analyzing Break Event Point (BEP) and the varian analysis to estimate the product cost, checking cost, and measurement of the factory performance.The purpose of this research is (1) To know is it the process of crumb rubber on Bukit Angkasa Makmur factory Ltd has reached the level of minimum sale? (2) To know how much the value number of margin contribution, and the ratio of margin contribution, (3) To know is it in production activity (production process) on PT. Bukit Angkasa Makmur get the favourable or unfavourable varian?, (4) To know the value number of fixed cost and variable cost on PT. Bukit Angkasa Makmur.The result of this research show that the PT. Bukit Angkasa Makmur has reached the minimum level of sale with Break Event Point value (in Rp) Rp 201.585.596.402,50 and 21.894.818,77 Kg. The value of margin contribution is Rp 8.339.796.662,00, and the ratio margin of contribution value is 0.04. The fixed cost on PT. Bukit Angksa Makmur in year of 2005 is Rp 8.063.423.856,10 with the variable cost Rp 221.881.029.070,92. The means of raw materials varian is Rp (36.507.552.431,99) favourable. The means of the direct employees is Rp (49.296,00) favourable. The means of overhead variable is Rp (175.905.700,76) favourable. The means of fixed averhead varian is Rp (118.626.927,28) favourable.Key word : Profit, Unfavourable, Favourable

scholarly journals Analisis Kelayakan Usaha Kerajinan Anyaman Kipas Rotan Di Desa Sungai Limas Kecamatan Haur Gading Kabupaten Hulu Sungai Utara

2011 ◽  
Vol 1 (1) ◽  
pp. 18-23
Author(s):  
Azwar Saihani ◽  
Mislawati Mislawati
Keyword(s):  
Variable Cost ◽  
Fixed Cost ◽  
Know How

       Rattan as trunk rattan from for rattan mebel industries and rattan material product. This rattan product is much done in H.S.U regency. This research has the goals (i) To know how much fee that we need and how much will get the accepted. (ii) To know the properness of rattan the industrious of rattan plaited material. (iii) To know the appeared problem by the industrious of rattan fan plaited material craftsman in Sungai Limas Village. This research have been done in Sungai Limas Village Haur Gading Distric Hulu Sungai Utara Regency South Kalimantan. This research strated in April - June 2010. The result of the research were fixed cost Rp. 15.535,49,- per production, variable cost Rp. 91.911,32,- for once production, revenue Rp. 152.452,83,-  for once production and RCR 1,42

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 APLIKASI BREAK EVEN POINT PADA PEMBUATAN ROTI Studi Kasus: Usaha Kecil Menengah (UKM) Roti (Rotiku Rotimu) Desa Babakan

2015 ◽  
Vol 5 (1) ◽  
Author(s):  
Made Wijana ◽  
A.A. ALit Triadi ◽  
Muhammad Kholiq
Keyword(s):  
Raw Materials ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Total Production ◽  
Fixed Costs ◽  
Business World ◽  
Fierce Competition ◽  
Break Even Point ◽  
The Cost

In recent years many companies both micro and macro level national and international emerging. As UKM (Usaha Kecil Menengah) have an important role in opening new jobs and boost economic growth of a region. With the development of business world has been brought towards the increasingly fierce competition. That businesses are required to conduct an economic analysis that can help entrepreneurs to consider actions proposed in choosing the alternatives or strategic decision.This research aimed to analyze the feasibility of the operation of UKM bread (my bread your bread) Babakan Village by using BEP (Break Even Point).Location research Babakan Village, District Cakranegara, West Lombok. By collecting  various kinds of costs of making bread among other fixed costs and variable costs as well as to record income from the sale of bread in a period of 1 year. Examples of fixed costs is the cost of equipment, maintenance costs, the cost of building and examples of variable costs is the cost of raw materials, the cost of operation of the device, the cost of salaries, the cost of packaging.The results of this research indicate that UKM income Bread (my bread your bread) for 1 year is Rp. 912,000,000.00 of the total production of 1.14 million pieces of bread. This UKM bread achieve the BEP (Break Even Point) occurred in the month 4th at a fixed cost is Rp.30,250,733,33 and VC (Variable Cost) is Rp.212,240,114,71 on the amount of bread produced 303114 fruit bread with a TC (total cost) Rp.242,490,848.04. So that UKM Bread (my bread your bread) feasible to be operated. With the increase in the selling price of Rp.850.00 fried bread resulting increase in profit of Rp57,000,000.00 while the selling price of Rp.750.00 fried bread resulted in a decrease in profit of Rp.57,000,000.00 while equally produce 1.14 million pieces bread. By lowering the variable costs, employers can accelerate the achievement of breakeven levels (Break Even Point).

scholarly journals ANALISIS HOME INDUSTRI KERUPUK OPAK DI DESA JAYA BAKTI KECAMATAN MADANG SUKU I KABUPATEN OKU TIMUR

2015 ◽  
Vol 1 (02) ◽  
pp. 25-33
Author(s):  
Parmaji
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Value Added ◽  
Labor Cost ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
One Year ◽  
Rate Of Profit

The purpose of this research is to: (1) to know the technique of making opak crackers in Jaya Village Bakti Madang Suku I District of East OKU Regency, (2) Knowing the income and breakeven from opak cracker home industry in Jaya Bakti Village Madang Suku I District OKU East, (3) Knowing the added value of opak cracker home industry in Jaya Bakti Village, Madang Suku I District, OKU Timur Regency, (4) Find out if home industry of opak crackers in Jaya Bakti Village, Madang Suku I District OKU Timur is beneficial and feasible to be developed . This research was conducted in April to June 2014 at opak cracker home industry conducted by Ibu Suratmi in Jaya Bakti Village Madang Suku I District of East OKU Regency. Determining the location of the research is done purposively with the consideration that there are still not many who do opak cracker home industry, whereas raw materials are widely available. This research found that the technique of making opak crackers is easy enough that by cassava grated, seasoned (garlic, coriander and salt), then printed and steamed for ± 2 minutes for once steaming opak crackers, then dried for ± 2 days, after Crude cracker crackers are packed and then marketed. So, the process of making opak crackers takes ± 5 days. Receipt from home opal cracker manufacture industry is Rp 735.000, - / PP, with production cost Rp 501.362, - / PP, with fixed cost of Rp. 69.444, - / PP and variable cost of 428.000, - / PP then the revenue is obtained Rp 233.638 .- / PP or Rp 1.401.828 .- / Month. Value added on opak cracker manufacture amounted to Rp. 333,638, - / PP obtained from the proceeds minus intermediate expenses. The intermediate cost is obtained from the total production cost of Rp. 501,362, - / PP minus family labor cost of Rp. 100.000, - / PP so the total cost between Rp. 401.362, - / PP and profit rate based on the receipt of the value of more than 1 is R / C Ratio of 1.47 which means that opa cracker home industry is profitable. While based on the rate of profit from income is more than the prevailing bank interest rate is B / C Ratio of 0.47 which means home industry of non-feasible opak crackers. BEP production value of Rp. 53,27, - / kg / PP, BEP value of acceptance of Rp. 559.361, - / PP, and the value of BEP price of Rp. Rp. 4.386, - / kg / PP, so that this business can be considered functionally feasible. In addition, the total assets invested for home industry for a year or ROI value generate a profit of 0.38%, which means for home industry opak cracker manufacture for one year to produce profit / profit of 0.38%.

scholarly journals ANALISIS PERENCANAAN DAN PENGENDALIAN BIAYA PEMELIHARAAN AKTIVA TETAP (MESIN) UNTUK MENJAGA KELANCARAN PRODUKSI PADA PT. TROPICA COCOPRIMA

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Anggreanny Pratiwi Walukow ◽  
Agus Poputra ◽  
Harijanto Sabijono
Keyword(s):  
Production Process ◽  
Least Squares Method ◽  
Maintenance Cost ◽  
Variable Cost ◽  
Fixed Cost ◽  
Planning And Control ◽  
Fixed Assets ◽  
Cost Calculations ◽  
And Control ◽  
A Company

This researchwas case studyon PT. Tropica Cocoprima, the title is “Analysis of  Planning and Contolling Maintenance Cost of Fixed Assets (Mechanical) To Maintain Smooth Production”. PT. Tropica Cocoprima is a company that produces flour as the end product of the production process. In the production process, production machinery plays an important rolein providing products there for eurgently needed care in order to avoid frequent damage. This purpose of research is to analysis routin cost of eengine maintenance cost for planning and control at PT. Tropica Cocoprima. To plan and controlling cost , need to the holding of separation between variable cost and fixed cost. This research used the least squares method for separate the variable cost and fixed cost. Calculations with using analysis three difference, was found that the companies getting difference inprofitable for costs maintenance of machine fixed namely on difference efficiency because the unit that produced is 1.750.000 kg greater than the planned unit is 1.166.415 kg.

scholarly journals Techno-economic analysis for the production of LaNi5 particles

2020 ◽  
Vol 5 (2) ◽  
pp. 70-84
Author(s):  
Asep Bayu Dani Nandiyanto ◽  
Muhammad Irfansyah Maulana ◽  
Jarot Raharjo ◽  
Yayan Sunarya ◽  
Asnul Dahar Minghat
Keyword(s):  
Economic Analysis ◽  
Large Scale ◽  
Net Present Value ◽  
Raw Materials ◽  
Production Capacity ◽  
Variable Cost ◽  
Fixed Cost ◽  
Ideal Condition ◽  
Scale Production ◽  
Large Scale Production

LaNi5 is widely used in various applications. Many methods to produce LaNi5 particles have been reported but information for the large-scale production, so far, is less available. This study aimed to evaluate the project for the production of LaNi5 particles using combustion-reduction (CR) and co-precipitation-reduction (CPR) methods based on engineering and economic perspective. Engineering evaluation was conducted by evaluating the CR and CPR processes from stoichiometry. For the economic evaluation, several economic parameters were calculated in the ideal condition including gross profit margin (GPM), payback period (PBP), break-even point (BEP), cumulative net present value (CNPV), profitability index (PI), internal rate return (IRR), and return on investment (ROI). For the worst cases in the project, it was done by calculating both the internal problems (i.e., raw materials, sales, utility, labor, employee, fixed cost, variable cost, and production capacity) and the external issues (i.e., taxes and subsidiaries). The engineering analysis provided the information that CR and CPR projects are prospective for being able to be done using commercial apparatuses. The economic analysis from GPM, PBP, BEP, CNPV, and PI showed the positive results, while IRR and ROI showed the negative ones, indicating that the projects are acceptable for large-scale production, but it seems to be less attractive for industrial investors. The analysis also confirmed that the CR process was more prospective than the CPR process. This work has demonstrated the important of the projects for further developments.

EDITORIAL: Migration and competitiveness: Japan and the United States

2013 ◽  
Vol 10 (2) ◽  
pp. 115-124
Author(s):  
Philip L. Martin
Keyword(s):  
United States ◽  
The United States ◽  
Variable Cost ◽  
Fixed Cost ◽  
Special Issue ◽  
Science And Engineering ◽  
The Past ◽  
Past Half Century ◽  
Key Sectors ◽  
Past Half

Japan and the United States, the world’s largest economies for most of the past half century, have very different immigration policies. Japan is the G7 economy most closed to immigrants, while the United States is the large economy most open to immigrants. Both Japan and the United States are debating how immigrants are and can con-tribute to the competitiveness of their economies in the 21st centuries. The papers in this special issue review the employment of and impacts of immigrants in some of the key sectors of the Japanese and US economies, including agriculture, health care, science and engineering, and construction and manufacturing. For example, in Japanese agriculture migrant trainees are a fixed cost to farmers during the three years they are in Japan, while US farmers who hire mostly unauthorized migrants hire and lay off workers as needed, making labour a variable cost.

Peran Teknologi Dalam Mengembangkan Potensi Ekspor Topeng Malangan (Analisis Situasional Dan Rencana Solusi)

2018 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
Nurida Finahari
Keyword(s):  
Production Process ◽  
Wood Species ◽  
Management System ◽  
Raw Materials ◽  
Business Management ◽  
Production Equipment ◽  
Cultural Events ◽  
The Arts ◽  
Puppet Show ◽  
Three Stages

The art of chisel mask is developed in Tumpang Malang area as part of dance costume fairs, puppet show andcultural ritual, although in its development, this mask sculpture is also sold and become a tourism commodity. The potentialsales of mask sculptures is increasing, especially because of the demanders are foreign tourists, cultural enthusiasts andcomponent of tourism activities. That is, Topeng Malangan has the potential to be developed as an export commodity. Thesales system is still limited to cultural events or when there is a visit of education and tourism to the arts-padepokan. Thisprompted some people around the padepokan to start a home industry to meet the availability of the mask. In general, theproblems encountered by the craftsmen are (1) availability of raw materials, especially for suitable wood species, (2)production equipment, especially for pre-carving process and preservation of product, (3) there is no standard marketingscheme, (4) does not have a business management system, and (5) highly skilled craftsmen are still very limited. The solutionsoffered are divided into three stages: (1) technological strengthening, including strengthening production process technologyand increasing the number of craftsmen; (2) establishing business management; and (3) establishing trademarks, copyrightsand product marketing expansions

Steam Ejector Used as a Substitute for Cooling Tower in the Ethanol Production Process

2009 ◽  
Author(s):  
Luiz Antonio Negro Martin Lopez ◽  
Daniel Kao Sun Ting ◽  
Alfredo Jose´ Alvim de Castro
Keyword(s):  
Global Warming ◽  
Production Process ◽  
Ethanol Production ◽  
Sugar Cane ◽  
Raw Materials ◽  
Cooling Water ◽  
Production Plant ◽  
Cooling Towers ◽  
Steam Ejector ◽  
Sugar Cane Juice

Nowadays petroleum dependency in transportation is widely discussed all over the world. Atmospheric pollution and global warming are deleterious consequences of gasoline consumption. Ethanol is a natural substitute fuel that has been increasingly used. One of the most important raw materials used for ethanol production is the sugar cane. The exothermic fermentation reaction of the sugar cane juice in the ethanol production process requires a rigorous temperature control. This control is usually made by using cooling water from cooling towers. The heat released from cooling towers not only has an economical cost as well as it contributes to the global heating. Steam ejectors can substitute cooling towers thus improving the ethanol production plant efficiency and reducing world heating. Furthermore, steam ejectors are smaller, cheaper and are very simple equipment when compared with cooling towers. Furthermore, its use provides an improved thermal efficiency of the production plant resulting in the reduction of the global warming effects. In this work the use of steam ejector is proposed for the fermentation cooling of a typical Brazilian sugar and ethanol production plant. The steam which feeds the steam ejector is obtained from the plant utilities and the low temperature obtained from steam expansion within the ejector is used for sugar cane fermentation process cooling. The steam ejector discharge heat is recovered as it is used to sugar and ethanol production process heating. The sugar and ethanol production plant overall energy fluxes either using cooling towers as well as using steam ejectors are presented and the results are compared and discussed.

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

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