Hubungan Cash Flow Terhadap Kapasitas Produksi Pada PT Vista Mitra Surabaya

Prove that there is a relationship between cash flow and production capacity at PT. Vista Partners. The sample used in this study is financial data and production data of PT. Vista Partners. This study uses a quantitative approach with the aim to provide an overview of how PT Vista Mitra manages their cash flow and how it affects the production process. According to the data that I process, cash flow at PT Vista Mitra shows good performance because PT Vista Mitra is able to pay the company's obligations well. Data collection is carried out by the author to obtain information on cash flow processing activities carried out in three ways, namely (a) documentation, (b) observation, and (c) interview. Analysis Techniques used in this study use (a) the classic assumption test, (b) t test, and (c) f test with the help of SPSS software. The hypothesis I use is accepted if significant t is less than α = 0.05. The results of this study prove that production capacity. Payment of Receivables (X₁) has a t value of 1,216 with a significance probability value of 0.236. Significant t is greater than α = 0.05. Means that payment of receivables (X₁) production capacity. Product Sales Results (X₂) has a value of t-0.276 with a significance value of 0.785. Significant α = 0.05. Means that product sales (X₂) have no significant effect on production capacity. Payment of debt (X₃) has a value of t 2,562 with a significance value of 0.017. Significant t is smaller than α = 0.05. This means that debt repayment (X₃) has a production capacity. The cost of raw materials (X₄) has a t value of 1.193 with a significance probability value of 0.244. Significant t is greater than α = 0.05. Means the cost of raw materials (X₄). Labor costs (X₅) has a t value of 1,274 with a significance probability value of 0.215. Significant t is greater than α = 0.05. Means that labor costs (X₅) have no significant effect on production capacity. Other costs (X6) have a value of t 1.091 with a significance probability value of 0.286. Significant t is greater than α = 0.05. Means other costs (X₅) have no significant effect on production capacity.

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SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal) ◽

10.35915/accountia.v3i02.382 ◽

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.

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CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

Journal of Academic Research and Sciences (JARES) ◽

10.35457/jares.v4i1.688 ◽

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.

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

Journal of Sustainability Bussiness Research (JSBR) ◽

10.36456/jsbr.v1i1.2995 ◽

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.

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

Jurnal Perspektif ◽

10.31294/jp.v19i1.9840 ◽

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.

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

JOURNAL OF INDUSTRIAL AND MANUFACTURE ENGINEERING ◽

10.31289/jime.v2i1.2425 ◽

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

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.

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Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i05.p16 ◽

2021 ◽

Vol 31 (5) ◽

pp. 1289

Author(s):

Popon Rabia Adawia ◽

Aprilia Puspasari

Keyword(s):

Production Cost ◽

Raw Materials ◽

Production Costs ◽

Selling Price ◽

Labor Costs ◽

Calculation Results ◽

Process Cost ◽

Calculation System ◽

The Cost ◽

Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

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Analisis Perhitungan Biaya Penambangan Batu Silika Pada Departemen Tambang PT Semen Padang

Jurnal Optimasi Sistem Industri ◽

10.25077/josi.v10.n1.p93-104.2011 ◽

2011 ◽

Vol 10 (1) ◽

pp. 93

Author(s):

Prasticia chandra Dewi

Keyword(s):

Raw Materials ◽

Research Result ◽

Indirect Costs ◽

Selling Price ◽

Labor Costs ◽

Cement Production ◽

Cost Calculations ◽

Current Price ◽

Cement Manufacturing ◽

The Cost

Cement manufacturing is consisting of four components that are limestone with the percent composition of 70%, iron sand 10%, silica 10%, and clay 10%. Source of major raw materials for cement production in PT Semen Padang are limestone and silica. The mining process is involving various costs such as direct costs, indirect costs, overhead costs, etc. Therefore, cost calculations needed to determine the selling price of produced silica. In calculating the cost of production considered various aspects, such as operating costs, material costs, labor costs. So that, it can determine cost of goods production. The research objective is calculating cost of goods manufacturing the silica. Benefit of the research for PT Semen Padang is describing cost of goods production in determining cost of goods sold. Cost of goods production that resulted for silica mining is IDR 58.000 per ton, while internal price of silica is IDR 53.851 per ton. Research result is show that there is difference between results based on Full costing method with current price. This shows that several other factors is necessary considered in calculating the cost of goods production. Keywords: Mining, silica, cost of goods production

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PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA AMPLANG UD. TAUFIK JAYA MAKMUR DI SAMARINDA

Jurnal Administrasi Bisnis Fisipol Unmul ◽

10.54144/jadbis.v8i2.3307 ◽

2020 ◽

Vol 8 (2) ◽

pp. 142

Author(s):

Muhammad Ramadhani

Keyword(s):

Raw Materials ◽

Production Costs ◽

Selling Price ◽

Labor Costs ◽

Descriptive Research ◽

Cost Of Production ◽

The Difference ◽

The Cost ◽

Production Period

Determination of cost of goods must be applied appropriately and careful, because this can help entrepreneurs to compete in a manner well and in a relatively long period of time. The purpose of this study was to determine the calculation of the cost of production of the UD Taufik Jaya Makmur Samarinda Samarinda business which is used today and the calculation of the cost of production in the UD Taufik Jaya Makmur Samarinda Samarinda business according to the full costing method. Full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of the cost of raw materials, direct labor costs, and factory overhead costs, both behaving variable and fixed. The method used in this research is descriptive research with a quantitative approach. The variables of this study include the cost of production using the full costing method. Data analysis was performed by calculating the cost of production based on the concept of the full costing method. The results showed that the results of the analysis of the calculation of the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Endeavor conducted at present were Rp. 80,312.50 per kg. Whereas the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Business in Samarinda if calculated using the full costing method is Rp 83,068.23 per kg. The difference in cost of production of the UD Taufik Jaya Makmur Samarinda Amplang Business conducted so far using the full costing method for the UD Taufik Jaya Makmur Samarinda Endeavor is Rp 2,755.73 per kg. It is recommended that UD Taufik Jaya Makmur in Samarinda should calculate and charge all elements of the factory overhead costs in one production period (month). This is done so that information about the cost of production can be a good basis for the factory in setting the selling price of envelopes at UD Taufik Jaya Makmur in Samarinda.

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EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya)

Jurnal Ilmiah Binaniaga ◽

10.33062/jib.v7i01.276 ◽

2019 ◽

Vol 7 (01) ◽

pp. 47

Author(s):

Jeffry .

Keyword(s):

Production Cost ◽

Raw Materials ◽

Production Costs ◽

Raw Material ◽

Accurate Information ◽

Labor Costs ◽

Overhead Cost ◽

Cost Of Production ◽

Production Calculation ◽

The Cost

PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and factory overhead costs are absorbed by the product orders can not be calculated specifically. With job order costing method , PT . Organ Jaya will easily find the cost of production for each order , because in the calculation of the cost of production is not affected by the initial inventory of final goods as well as ordered , then the cost of production is the basis for determining the cost of production . Calculation of cost of production is carried out by PT . Jaya organ still manually so that the resulting lack of accurate information , in this case PT . Jaya organs not use time sheet and job cost ticket as a medium in the calculation of production costs in order to determine the cost of production . Keyword : Job order costing-overhead cost

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Valuing Coca-Cola Using The Free Cash Flow To Equity Valuation Model

Journal of Business & Economics Research (JBER) ◽

10.19030/jber.v10i11.7362 ◽

2012 ◽

Vol 10 (11) ◽

pp. 629

Author(s):

John C. Gardner ◽

Carl B. McGowan, Jr ◽

Susan E. Moeller

Keyword(s):

Cash Flow ◽

Normal Growth ◽

Free Cash Flow ◽

Equity Valuation ◽

Cost Of Equity ◽

Font Size ◽

Valuation Model ◽

A Value ◽

Equity Model ◽

The Cost

In this paper, we provide a detailed example of applying the free cash flow to equity valuation model proposed in Damodaran (2006). Damodaran (2006) argues that the value of a stock is the discounted present value of the future free cash flow to equity discounted at the cost of equity. We combine the free cash flow to equity model with the super-normal growth model to determine the current value of Coca-Cola. At the time of this paper, we determined a value of Coca-Cola at $161 billion using the free cash flow to equity model, and the actual market value of Coca-Cola was $150 billion.

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