scholarly journals PENGARUH PERKIRAAN BIAYA PRODUKSI DAN LABA YANG DIINGINKAN TERHADAP HARGA JUAL (STUDI KASUS PADA USAHA BARU JAYA TEKNIK PERIODE 2015-2017)

2018 ◽  
Author(s):  
Trismona Avelia ◽  
Renil Septiano
Keyword(s):  
Significant Influence ◽  
Production Cost ◽  
Business Owners ◽  
Cost Calculation ◽  
Supporting Evidence ◽  
Selling Price ◽  
New Business ◽  
Cost Calculations ◽  
A Company

Implementation of production cost calculation as a step to set the selling price on the product and get the desired profit in a company is very important for the company, because the application of cost calculations used in memproduksi a product is the first step for us to gain profit and can maintain our company. This research was conducted on New Tech Jaya Engineering which address at Jl. Raya warranty no.35 kel. The water is dashing. Koto tangah padang city. Data obtained through site-to-site surveys and direct interviews with new business owners of technical trials are concerned with the issues discussed and the documents as supporting evidence. The result of this research shows that production cost (X1) t arithmetic 1,69092 with significance 0,000 <0,05 then H1 is accepted, there is significant influence between variable of production cost (X1) to selling price (Y ). For the desired profit variable (X2) the value of t count> t table is 3.097> 1.69092 with significance of 0.004 <0.05 then H2 is accepted, it means there is a significant influence between the desired profit (X2) on selling haga (Y ).

scholarly journals ANALISIS BIAYA RELEVAN DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA CV. MANGUNI PERKASA

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Gabriel Michele Margaretha Raap ◽  
David P.E Saerang ◽  
Rudy J. Pusung
Keyword(s):  
Cost Calculation ◽  
Corporate Management ◽  
Selling Price ◽  
Sale Price ◽  
Cost Of Production ◽  
Cost Calculations ◽  
The Cost ◽  
A Company ◽  
Relevant Cost ◽  
Special Order

The success of an enterprise depends on the ability of corporate management in running the company. Decision making is one of the functions of a manager. In carrying out the activities of a company, the management is often faced with several options or alternatives of activities undertaken. To choose one of these alternatives the management need information about costs. The purpose of this study was to determine the cost of production cost calculations used by the company, as well as analyzes of relevant costs in relation to accept or reject a special order. The method used in this research is descriptive method. Based on the results of the study, showed that CV. Manguni Perkasa not applying relevant cost analysis method in calculating the cost of production. With the price of Rp 183.6 million special orders may be seen to be detrimental to the company that basically sells the house on stilts with the normal price of Rp 216 million, but when analyzed again using the relevant cost calculation method as a way to calculate the variable costs separately from the cost of production using the full costing method, the special orders stilt houses with a selling price of Rp 183.6 million is acceptable. Due to special order the sale price is greater than the variable costs incurred by the company in producing the stage.

scholarly journals An Examination of the Information Behaviour of New Entrepreneurs in the Start-Up Phase of a Business

2021 ◽  
Author(s):  
◽  
Susan Elder Leslie
Keyword(s):  
Information Needs ◽  
Business Owners ◽  
Sense Making ◽  
Small Business Owners ◽  
Structured Interviews ◽  
Information Behaviour ◽  
Start Up ◽  
New Business ◽  
First Time ◽  
A Company

<p>This research set out to examine in detail how eight first-time entrepreneurs went about finding out what they felt they needed to know during the first months of their business's operation, and in particular how they constructed their problems or questions in discourse and how they went about addressing them. Based on Brenda Dervin's Sense-Making methodology and work by Pamela McKenzie, the research involved semi-structured interviews in which participants were invited to recount specific instances of problems or questions they had experienced in their business. Data analysis involved close reading of both the interview transcripts and the researcher's notes and observations in order to draw out key themes and enable analysis of the discursive practices respondents used, particularly in privileging some information sources over others. The research found that the respondents experienced questions and problems largely relating to a small number of business issues, principally around the mechanics of setting up a company, deciding what kinds of services to provide and learning about the market environment in which they were operating. Like other studies of the information behaviour of small business owners, the research found that all of the respondents reported acting on information obtained from friends, colleagues or family. Most had consulted professional advisors, and all but one talked of using the Internet as a source of information. Only one respondent had sought assistance from an enterprise agency. The objectives of this research were twofold; to gather information about the actual behaviour of new entrepreneurs, and to test the potential usefulness of the sense-making methodology to an understanding of new business owners' information needs. Both of these objectives were largely met, with the research concluding that Sense-Making offers a valid and useful model with which to investigate the information behaviour of new entrepreneurs.</p>

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

scholarly journals MENINGKATKAN KEUNGGULAN BERSAING MELALUI HARGA PADA UKM KOTA BATAM

2021 ◽  
Vol 1 (1) ◽  
pp. 53-58
Author(s):  
Hendri Herman
Keyword(s):  
Competitive Advantage ◽  
Significant Influence ◽  
Selling Price ◽  
Considerable Influence ◽  
The Cross ◽  
A Company

This study aims to look at the influence of price in determining the advantages of the cross-legged and how much the influence of price on competitive advantage. The sample in this study was 92 respondents. The result of this study is known that price has a significant influence on the competitive advantage of a company. The amount of price influence on competitive advantage is 43.7%.. This price influence has a considerable influence on the competitive advantage of the company. Therefore, companies or businesses need to special attention in determining the selling price of products  

scholarly journals ANALISIS PENERAPAN TARGET COSTING SEBAGAI ALAT PENILAIAN EFISIENSI BIAYA PRODUKSI UNTUK MENINGKATKAN LABA PADA PT. TASINDO CENTRAL PERKASA (TAS KOPER)

2018 ◽  
Vol 3 (02) ◽  
Author(s):  
Raudatul Firdaus ◽  
Tries Ellia Sandari
Keyword(s):  
Data Collection ◽  
Cost Efficiency ◽  
Production Cost ◽  
Assessment Tool ◽  
Cost Savings ◽  
Business Owners ◽  
Primary Data ◽  
Target Costing ◽  
Target Cost ◽  
A Company

ABSTRACTThis study aims to determine the application of methods of analysis of target costing as an assessment tool production cost efficiency to increase profits at the company PT. Tasindo Central Perkasa. PT. Tasindo Cental Perkasa is a company engaged in industrial Bags suitcase in the area waas. To obtain the necessary data, the authors used data collection techniques such as observation, documentation and interview. In this study, the type of data used are primary data. Data obtained from respondents sourced from business owners and employees. From the results of research and analysis show that the company PT. Tasindo Central Perkasa using target costing method in the calculation of cost of production will be more efficient and will earn a profit target of 25% according to the desired company with cost savings can be seen that for the year 2010 amounted to Rp. 3.278.232.000, in 2011 happened savings of Rp. 3.298.160.000, in 2012 happened savings of Rp. 3.329.420.250, 2013 happened savings of Rp. 3.243.068.500, and in 2014 happened savings of Rp. 3.360.151.000.Keyword : target cost, cost, profit

scholarly journals Implementasi Aplikasi Harga Pokok Produksi pada UKM

2015 ◽  
Vol 6 (1) ◽  
pp. 121
Author(s):  
Vini Mariani ◽  
Lianawati Christian ◽  
Henny Hendarti
Keyword(s):  
Information System ◽  
Production Cost ◽  
Raw Materials ◽  
Weighted Average ◽  
Working Hours ◽  
Cost Calculation ◽  
Selling Price ◽  
Unit Recording ◽  
Work In Process ◽  
Transfer Unit

The accuracy of the production cost report is the basis of the control and decision making. Production cost affects the selling price of a product. The purpose of the study is to examine the procedures, forms, and reports relating to accounting information system production cost calculation in SMEs, analyze and design information systems that can support the planning and control of production information system ranging from production planning to report the cost of production by using The weighted average method. The methodologyused is the method of data collection, information and interviews. The method of designing the production cost is Object Oriented and Design. Program language used is Visual Basic. Implementation of the production cost applications in small and medium enterprises (SMEs) is to make application of MO estimation recording process and MO rate, cost card standard recording, WIP process recording, the quotation letter of raw materials, receipt of goods recording, the working hours card recording, cash expenditures recording, WIP transfer unit recording (work in process), the process of the final WIP units recording.

scholarly journals An Examination of the Information Behaviour of New Entrepreneurs in the Start-Up Phase of a Business

2021 ◽  
Author(s):  
◽  
Susan Elder Leslie
Keyword(s):  
Information Needs ◽  
Business Owners ◽  
Sense Making ◽  
Small Business Owners ◽  
Structured Interviews ◽  
Information Behaviour ◽  
Start Up ◽  
New Business ◽  
First Time ◽  
A Company

<p>This research set out to examine in detail how eight first-time entrepreneurs went about finding out what they felt they needed to know during the first months of their business's operation, and in particular how they constructed their problems or questions in discourse and how they went about addressing them. Based on Brenda Dervin's Sense-Making methodology and work by Pamela McKenzie, the research involved semi-structured interviews in which participants were invited to recount specific instances of problems or questions they had experienced in their business. Data analysis involved close reading of both the interview transcripts and the researcher's notes and observations in order to draw out key themes and enable analysis of the discursive practices respondents used, particularly in privileging some information sources over others. The research found that the respondents experienced questions and problems largely relating to a small number of business issues, principally around the mechanics of setting up a company, deciding what kinds of services to provide and learning about the market environment in which they were operating. Like other studies of the information behaviour of small business owners, the research found that all of the respondents reported acting on information obtained from friends, colleagues or family. Most had consulted professional advisors, and all but one talked of using the Internet as a source of information. Only one respondent had sought assistance from an enterprise agency. The objectives of this research were twofold; to gather information about the actual behaviour of new entrepreneurs, and to test the potential usefulness of the sense-making methodology to an understanding of new business owners' information needs. Both of these objectives were largely met, with the research concluding that Sense-Making offers a valid and useful model with which to investigate the information behaviour of new entrepreneurs.</p>

scholarly journals Menentukan Tingkat Produksi Bakso Dari Tahun 2019-2020 Dengan Teknik Artificial Intelligence Menggunakan Metode Fuzzy Mamdani

2021 ◽  
Vol 4 (1) ◽  
pp. 105-112
Author(s):  
Diana Dwi Aulia ◽  
◽  
Warisa Warisa ◽  
Keyword(s):  
Production Cost ◽  
Business Owners ◽  
Study Data ◽  
Point Of View ◽  
Production Costs ◽  
Selling Price ◽  
Business World ◽  
Strategic Location ◽  
Number Of Customers ◽  
Location Point

The increase in sales of meatballs from year to year, seen from a strategic location point of view, and the relatively cheap selling price of meatballs among the community, this meatball shop is a place to eat that is never empty of people visiting to eat. In the business world, actors or business owners are always looking for new opportunities in developing their business, therefore business owners will easily find customers. The more developing or increasing meatball stalls, with this the author aims to see the increase, sales, and customer demand in the meatball shop. And because of the large number of customers, it will definitely increase the material and production costs. In this study, data processing was made using the Mamdani fuzzy method or what is commonly called the Min-Max method. To get the largest production cost output in 2019 - 2020, it can be obtained from the calculation of production costs and the results of available products with several stages of the necessary methods, namely; a) Formation of fuzzy sets; b) Application function implication; c) Composition of rules; d) Defuzzification. The results of defuzzification, we can determine the increase in the production of meatball stalls

An Analytical Study On Financial Planning And Strategy Formulation

2019 ◽  
Vol 118 (9) ◽  
pp. 28-34
Author(s):  
Dr P. Govindasamy ◽  
Dr.H. Premraj
Keyword(s):  
Financial Planning ◽  
Product Line ◽  
Financial Forecasting ◽  
Strategy Formulation ◽  
Wealth Maximization ◽  
Corporate Growth ◽  
Financial Plan ◽  
New Business ◽  
Future Income ◽  
A Company

Financial Planning and Forecasting is the estimation of value of a variable or set of variables at some future point. A Financial forecasting exercise is usually carried out in order to provide an aid to decision – making and planning of any line of business for future developments. This paper focuses insurance segments and tailored all the key areas of attention are such as assets, liabilities, marketing, human resources, expenditures, digitalization and technology inclusion, etc., all in one term called as wealth maximization. Financial planning and forecasting represents a blueprint of what a firm proposes to do in the future. So, naturally planning over such horizon tends to be fairly in aggregative terms. We need to focus on common elements which include economic assumptions, target forecast, proforma statements, asset requirements and the mode of financing the investments and so on. A financial plan can also be an investment plan, which allocates savings to various assets or projects expected to produce future income, such as a new business or product line, shares in an existing business. Financial forecast and financial plan can also refer to an annual projection of income and expenses for a company, division or department. This can also be an estimation of cash needs and a decision on how to raise the funds, such as through borrowing or issuing additional shares in a company. Forecasting is also used by outsiders to value companies and their securities. This is the aggregative perspective of the whole firm, rather than looking at individual projects. Growth is a key theme behind financial forecasting, so growth should not be the underlying goal of corporation – creating shareholder value is enabled through corporate growth.

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