CALCULATION OF COST OF PRODUCTION USING FULL COSTING METHOD IN PT ALBASIA JAYA SUKABUMI DISTRICT

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Secondary Data ◽  
Production Method ◽  
Primary Data ◽  
Analysis Tool ◽  
Total Cost ◽  
Wood Processing ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Basic Price

Indonesia has a large forest area with various types of trees and causes entrepreneurs to process these natural resources which use the results for wood processing industry for wood industry companies. The purpose of this study is to determine the analysis of the calculation of the cost of production per cubic meter flooring with the cost of production method of the full costing approach, and to find out the total cost of production that can be absorbed in each production department. The type of data in this study is qualitative data and quantitative data both primary data and secondary data as supporting data. The data source is taken from company reporting and documentation, as well as the available files relating to the cost of flooring production per cubic meter (m3) of PT. Albasia Jaya Sukabumi Regency. The data analysis method used is to analyze each note, documentation and report then described. For the purposes of analysis and discussion, the authors use a cost accounting analysis tool by carrying out a classification of costs on the basis of the basic functions that exist in the company and determine the cost of production with a full costing approach. That the total cost of production according to PT. Albasia Jaya Sukabumi Regency is IDR 435,747,835.44 whereas according to the full costing method treatment is IDR 433,046,198.86 this means that there is a difference that must be corrected as much as IDR (2,701,638.58). Then for the basic price per cubic meter (m3) of Bengkirai flooring according to PT. Albasia Jaya in the amount of Rp 1,188,403.88 while according to the full costing method of Rp 1,181,035.09 this means that there is a difference in the basic price per cubic meter (m3) of Rp (7,368.79). The difference was caused by differences in the calculation of lost products at the end of the process according to PT Albasia Jaya of Rp. 22,969,532.98 while according to the full costing method of Rp. 25,550,092.30. That in accordance with the hypothesis stated above, the PT Albasia Jaya cost of goods manufactured report is acceptable.

scholarly journals An Analysis of Production Cost Effect With Order Price Method on Sales Pricing of Products at PT. Aneka Printing Indonesia in Sukoharjo

2017 ◽  
Vol 1 (02) ◽  
Author(s):  
Maya Widyana Dewi ◽  
Muryati Muryati
Keyword(s):  
Screen Printing ◽  
Hypothesis Test ◽  
Secondary Data ◽  
Cost Accounting ◽  
Production Method ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Selling Price ◽  
Cost Of Production ◽  
The Cost

This study aims to determine and analyze the calculation of the cost of production of screen printing based on the cost of order method whether it has been in accordance with the theory of cost accounting by comparing the calculation of cost of goods manufactured by the company with the calculation of cost of production based on the cost accounting theory that is using full costing method, As well as to know how much influence the cost of production to the determination of product selling price. This study uses primary data in the form of information obtained from the owner of the company or parties concerned and secondary data with population and sample data of cost of production and selling price of screen printing orders during January 2017. Data collection methods used are literature research methods, interviews and Method of documentation. While the method of data analysis used is by using simple regression analysis, coefficient of determination and hypothesis test using t test by using the tool program SPSS 16.0 for windows. From the results of research indicate that the calculation of cost of production based on the results of analysis using full costing method is greater than the calculation of cost of production method company. This difference occurs because the loading of factory overhead cost calculated using full costing method more thorough and detailed. Based on the tests conducted known that the cost of production has a very strong influence on the sale price. The influence of the cost of production to the selling price in this study is 91%, and the remaining 9% is influenced by other factors (variables) such as demand, supply, and other unreported variables.Keywords: Cost of Production, Selling Price 

scholarly journals ANALISIS PENDAPATAN USAHATANI KAKAO DI DESA SIONTAPINA KECAMATAN LASALIMU SELATAN KABUPATEN BUTON

2018 ◽  
Vol 2 (2) ◽  
pp. 111-122
Author(s):  
Suriadi Suriadi
Keyword(s):  
New Technologies ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Cost Ratio ◽  
Land Area ◽  
A Value ◽  
Cocoa Production ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

This research aims to analyze the amount of income earned by farmers from cocoa farming. This research was conducted from May to June 2013 in Siontapina village of Lasalimu Sub-district of Buton Regency. The research sample is determined by sample random techniques (Simple random sampling method) with 30 people. Research data obtained through direct interviews with farmer respondents using a questionnaire. While secondary data is obtained from the village office/administrative and related institutions were analyzed descriptively and quantitatively used to determine the level of income by the formula : N1 = TR- TC, TR = P x Q, TC = TFC + TVC, comparative analysis: Revenue - cost ratio for comparing the difference between the value of production and the cost of production by the formula RC ratio : R/C = Revenue (TR) / Total Cost (TC). The results showed that the income earned by farmers from cocoa farming with land area ranges between 1 to 3 ha of IDR 8,109,000 - 35,437,000/year, with income per capita monthly average IDR 675,750,00 so that Siontapina village had not been considered poor, the average income earned by farmers in cocoa farming with land area- average of 2,05 hectares of IDR 18,426,767/year. Cocoa farming by farmers still does because based on the results of feasibility analysis obtained a value of 5.7. This illustrates that every cost IDR 1.00 incurred by farmers will gain acceptance by IDR 5.7. So, farmers are expected to carry cocoa farming is more responsive and responsive to the presence of new technologies that can increase cocoa production.   Keywords: revenue, cost of production, cocoa.

scholarly journals ANALISIS PENDAPATAN USAHATANI BUAH RAMBUTAN DI DESA TALAWAAN KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 12 (3) ◽  
pp. 97
Author(s):  
Wa Ode Ariany ◽  
Gene H. M. Kapantow ◽  
Caroline B. D. Pakasi
Keyword(s):  
Secondary Data ◽  
Sampling Technique ◽  
Production Costs ◽  
Primary Data ◽  
Farm Income ◽  
Farm Production ◽  
Nephelium Lappaceum ◽  
Average Production ◽  
Cost Of Production ◽  
The Cost

Rambutan (Nephelium lappaceum L) in the form of a tree with fruit that has skin hair resembles a fruit crop wooded meant in the family Sapindaceae. Talawaan village is a center of rambutan fruit producer in North Minahasa Regency. This research was conducted in January to April 2016 in the village Talawaan Talawaan District of North Minahasa regency. This study using purposive sampling technique using a sample of 15 people rambutan growers. Data collected consist of primary data and secondary data. The results showed that the respondents farmers for the production of rambutan Talawaan village average per farmer as much as 1237.73 kg while the average production per tree as much as 78.51 kg with the average price per kilogram of rambutan Rp 6,000. Rambutan farm receipts on average per farmer Rp 7.4264 million while for the average receipts per tree Rp 471 060. Farm production costs to the cost of production per farmer Rp 228.374.33 while the cost of production per tree Rp 161.56.78, so revenues are reduced by the cost of production, the rambutan farm income to average per farmer Rp 7,198,025.67 while for earnings per tree Rp 454,904.63.

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 ANALISIS NILAI TAMBAH KACANG SANGRAI PADA UD. TARSIUS DI DESA KINNALI KECAMATAN KAWANGKOAN

2016 ◽  
Vol 12 (2A) ◽  
pp. 341348
Author(s):  
Rizky ., Manueke ◽  
Juliana R. Mandei ◽  
Paulus A. Pangemanan
Keyword(s):  
Data Collection ◽  
Production Process ◽  
Direct Observation ◽  
Raw Materials ◽  
Value Added ◽  
Secondary Data ◽  
Primary Data ◽  
Industrial Processing ◽  
The Difference ◽  
The Cost

This research aims to see the difference in value and value added of a product, after experiencing processing in a production process. In the processing of Value Added can be defined as the difference between the value of the product with the cost of raw materials and other inputs not including labor. This Study for to calculate the value 1 kg of raw nuts to 0.73 bean roaster. This research will be implemented since March until June 2016 at UD. Tarsius in Kinali Village, Kawangkoan Sub-district, Minahasa District The data collection includes primary data and secondary data. The primary data obtained through direct interviews with owners of industrial processing of roasted peanuts and employee, as well as direct observation in place research. Secondary data were obtained from various literature related with this study. Research shows that Value Added obtained For 1 kg of raw nuts be roasted peanuts 0.73 that is Rp. 4.105,41 and Value Added to 0.73 bean roaster be roasted beans that have been packaged that is Rp. 6.169,5.*jrm*

scholarly journals Analisis Akuntansi Biaya Produksi Mesin Dengan Metode Full Costing Dalam Menetapkan Harga Pokok Produksi Mesin Pada PT. Cahaya Agro Teknik Surabaya

SUSTAINABLE ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 42
Author(s):  
Sriyati Sriyati
Keyword(s):  
Qualitative Method ◽  
Secondary Data ◽  
Production Costs ◽  
Primary Data ◽  
Milling Machines ◽  
Research Procedure ◽  
Costs Of Production ◽  
Cost Of Production ◽  
Literature Theory ◽  
The Cost

The purpose of this study was to determine the extent to which the calculation of the cost of production using the full costing method the determine the cost of production at PT.Cahaya Agro Teknik Surabaya. Researchers used data sources consisting of primary data consisting of primary data and secondary data. The secondary theory is the theory obtained from the existing literature theory data, while the primary data is obtained from the company PT. Cahaya Agro Teknik Surabaya. In this study, the researcher used descriptive method with a qualitative method approach. Descriptive research method is research on problems that occur in the company and qualitative method is a research procedure that produces descriptive data consisting of written or oral forms of people and behaviors that researchers observe. The tools used for research use the full costing method. The researchers use the full costing method because the full costing method is one method of determining the costs of production that takes into account all elements of production costs into the costs of production. The results of the research that researchers have done are in calculating the cost of production using the full costing method to produce a higher value than the method applied by PT. Cahaya Agro Teknik Surabaya. This is because PT. Cahaya Agro Teknik Surabaya does not fully calculate the costs, both variable and fixed. The results of the analysis in calculating the cost of production using the full costing method for plastic 50 miliing mechines amounting to Rp.170.723.300, plastic 100 milling machines of Rp.300.976.260, plastic 200 milling mechines of Rp .509.424.300 and coconut milk machine of Rp. 169.424.300 Keywords: Full Costing Method, Cost of Production, Analysis Tujuan penelitian ini adalah untuk mengetahui sejauh mana perhitungan harga pokok produksi dengan menggunakan Metode full costing untuk menetapkan harga pokok produksi pada PT. Cahaya Agro Teknik Surabaya. Peneliti menggunakan sumber data yang terdiri dari data primer dan data sekunder. Teori sekunder adalah teori yang diperoleh dari data kepustakaan yang ada, sedangkan data primer diperoleh dari perusahaan PT. Cahaya Agro Teknik Surabaya.Dalam penelitian ini peneliti menggunakan Metode diskriptif dengan pendekatan Metode kualitatif. Metode penelitian kualitatif deskriptif adalah penelitian terhadap masalah yang terjadi diperusahaan dan Metode kualitatif adalah prosedur penelitian yang menghasilkan data secara deskriptif yang terdiri dari kata bentuk tertulis atau lisan dari orang-orang yang peneliti amati. Alat yang digunakan untuk penelitian menggunakan Metode Full Costing karena Metode penentuan harga pokok produksi yang memperhitungkan semua unsur biaya produksi ke Dalam harga pokok produksi.Hasil peneliti yang telah peneliti lakukan adalah Dalam perhitungan harga pokok produksi dengan menggunakan Metode full costing menghasilkan nilai yang lebih tinggi dibandingkan dengan Metode yang diterapkan oleh PT.Cahaya Agro Teknik Surabaya. Hal ini dikarenakan PT.Cahaya Agro Teknik Surabaya tidak sepenuhnya melakukan perhitungan harga pokok produksi baik yang bersifat variable maupun tetap. Hasil analisis Dalam perhitungan harga pokok produksi menggunakan Metode full costing untuk mesin giling plastic 50 sebesar Rp 170.723.300, Mesin Giling Plastik 100 sebesar Rp 300.976.300, Mesin Giling Plastik 200 Sebesar Rp 509.424.300 dan mesin peras santan sebesar Rp 169.424.300. Kata Kunci: Metode Full Costing, Harga Pokok Produksi, Analisis

scholarly journals Price Spread for Capsicum in Akola District of Maharashtra

2019 ◽  
pp. 1-7
Author(s):  
K. D. Chopde
Keyword(s):  
Direct Marketing ◽  
Secondary Data ◽  
Marketing Channels ◽  
Primary Data ◽  
Farmers Market ◽  
Marketing Efficiency ◽  
The Difference ◽  
The Cost ◽  
Different Levels ◽  
Price Spread

The price spread refers to the difference between the price received by the growers and the price paid by the consumers. It was observed that there were wide variations of price received by the growers and the price paid by the ultimate consumer. This study was conducted for estimation of marketing cost, marketing margin and price spread through different marketing channels of capsicum in Akola district. The study was based on primary data and secondary data for the year 2016-17, collected from the vegetable market of Patur, Barshitakli, Akola and Murtizapur tehsils in Akola districts of Maharashtra, the total 120 producers,10 wholesaler, 10 retailers were selected for  the study. Two major marketing channels were identified for the capsicum i.e. channel-I: Producer→ Wholesaler→ Retailer→ Consumer, Channel-II: Producer→ Retailer →Consumer. The channel -I was found most important channel of distribution. Producer‘s share in consumer’s rupees was highest in channel II as compared to cannel I were worked out 68.11 and 56.79 per cent. Wide variation were observed in the constraints of capsicum growers. Price spread of capsicum not only show the cost and margins at different levels of marketing by different agencies but also show a clear picture of entire system of marketing of capsicum. Wide variation were observed in the problems faced by the capsicum growers. Lack of processing facilities, lack of storage facility, high commission charges, lack of financial facility etc. Thus establishment of modern regulated market along with proper storage facilities in nearby areas will go a long way in enhancing the income of the farmers. Higher marketing efficiency and better return to producers through direct marketing. This is a clear indicator for developing farmers market in the region and As such establishment of producers co-operation to reap the benefit from cultivation on marketing of capsicum crop is suggested.

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.

scholarly journals Penentuan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penetapan Harga Jual Pada UKM Tahu AN Anugrah

2020 ◽  
Vol 8 (1) ◽  
pp. 9-16
Author(s):  
Sintia Anggreani ◽  
I Gde Sudi Adnyana
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Primary Data ◽  
Selling Price ◽  
Accurate Calculation ◽  
Calculation Results ◽  
The Difference ◽  
The Cost ◽  
Keywords Cost

Cost of Goods Manufacture is an important component that must be calculated by the company in order to determine the selling price of the product. SMEs are often wrong in calculating the Cost of Goods Manufacture they do. One of the mistakes made by SMEs in calculating the Cost of Goods Manufacture is that the calculations carried out are very simple and do not specify all costs used in the production process to produce a product. This study aims to analyze (1) the calculation of the Cost of Goods Manufacture in SMEs Tahu AN Anugrah , (2) the determination of Cost of Goods Manufacture with the full costing method in SMEs Tahu AN Anugrah, and (3) the difference in calculation of Cost of Goods Manufacture according to SMEs AN Anugrah and according full costing method and its effect on selling prices.                The data used in this study are primary data and secondary data. The primary data used is obtained from the results of interviews and recording of information needed directly in SMEs Tahu AN Anugrah. While the secondary data are is obtained from literature studies such as previous journals, related books, documentation and reading in accordance with the research title.  The Research results show, there are differences in the calculation results of the Cost of Goods Manufacture carried out by the SMEs and by the full costing method. The calculation of Cost of Goods Manufacture by SMEs Tahu AN Anugrah for White Tofu products is Rp 200 and Yellow Tofu Rp 201.12 while by the full costing method for White Tofu products is Rp 218.41 and Yellow Tofu Rp 228.44. So that, there are differences in the calculation results, namely for White Tofu Rp 18.41 and Yellow Tofu Rp 27.32. Differences in calculation are due to the full costing method is more detailed by including all elements of production costs. This shows that the method provides a more accurate calculation to be able to set a better selling price.  Keywords: Cost of Goods Manufacture, Full Costing, Selling Prices, SMEs

scholarly journals Analisis Perhitungan Harga Pokok Produksi Dan Kelayakan Usaha Sedotan Prupuk (Phragmites karka (Retz) Trin ex Steud) Di Desa Tumbang Nusa, Pulang Pisau

2020 ◽  
Vol 6 (2) ◽  
pp. 90-104
Author(s):  
Arief R. Hakim ◽  
Asro L. Indrayanti ◽  
Novita Chandrawijaya
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Capital Financing ◽  
Phragmites Karka ◽  
Cost Of Production ◽  
Break Even Point ◽  
The Cost

Communities in Tumbang Nusa Village, Jabiren Raya District Pulang Pisau Regency began to develop prupuk (Phragmites karka (Retz) Trin ex Steud) as a straw material to replace plastik that is difficult to decompose. This study aims to calculate the cost of production, develop a selling price scenario and conduct a feasibility study on the development of straws from prupuk. Primary data was collected from 20 people involved in making pru[uk straws and supplemented with secondary data from various previous studies and publications.The results of this study indicate that the cost of production of prupuk straws ranges between IDR 374.3 - IDR 408.68 per pcs. The proportion of prupuk straw financing is for the purchase of raw materials (59.72% to 65.14%), labor costs (34.36% to 39.58%) and overhead costs for capital financing (0.6% to 0.7 %). Determination of the selling price is done by adding the cost of goods manufactured to the desired profit (mark up method) with scenario I with a profit rate of 10% (amounting to IDR 389.04 for large packages and IDR 449.54 for small packages) to scenario VI with a level of 60% profit (IDR 565.88 for large packages and IDR 653.88 for small packages). In terms of price, determining the selling price up to scenario VI can still compete with the prices of its competitors, namely bamboo straws. Although the price of the product is competitive, the level of labor productivity is very low. At the break even point condition, the maximum labor income is only IDR 180,062.74. When compared with the UMR District of Pulang Pisau, the income contribution received from making this purun straw is very small (only 6.11%). In order to achieve an income level equivalent to the UMR of Pulang Pisau Regency, a production turnover of 383 pcs per person per day is needed or equal to 7,652 pcs per person per month. In order to improve the quality and quantity of prupuk straws, it is necessary to apply production technology.

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