scholarly journals The Use Of Technology Improves The Sales Value Of Farmers

2018 ◽  
Vol 3 (2) ◽  
pp. 76
Author(s):  
Khairuman Man Man ◽  
Hery Setiawan
Keyword(s):  
Market Price ◽  
Production Costs ◽  
Selling Price ◽  
Use Of Technology ◽  
Payment Instruments ◽  
Aceh Province ◽  
Plantation Crops ◽  
The Cost ◽  
The Village ◽  
Very High

Aceh province based on BPS data 2017 has 1.2 million inhabitants have a livelihood as a farmer. Of this amount includes the number of farmers in each of the regency in Aceh. One of district that has a population of farmers that is the South Aceh Regency with a large producer of young plants (palawija), horticulture and plantation crops Ruak Village is one of the villages in North Kluet Subdistrict with farmers in the form of coffee, corn, lime and rice. The villagers of Ruak have a livelihood as farmers, both farmers and farmers as well as daily laborers in the local farmers' business. Farmers in the village of Ruak are abundant every year. Based on the data that was successfully obtained during the survey that the farmers in the village of Ruak produced an average yield of 150 tons per year. Every year the village of Ruak lags behind to contribute to the community with the results of farmers produced by the farmers of the of Ruak village. The contribution of the farmers of the village of Ruak is not proportional to the celebrations obtained. This causes very high production costs, starting from the cost of plants, buying medicines, fertilizers, tools and daily payment instruments. The cost to plant to harvest is very high. Sometimes not comparable with the selling price of farmers. Prices are not in line with European expectations. Because the market price that has been determined by the parties cannot be negotiated by the farmers and because of the market price.

scholarly journals Analisis perhitungan harga pokok penjualan meter pascabayar dan meter prabayar dalam menggunakan metode variable cost pada PT. PLN (Persero) ULP Manado Selatan

2019 ◽  
Vol 1 (1) ◽  
pp. 31
Author(s):  
Rifka Sharen Rianto ◽  
Herman Karamoy ◽  
Anneke Wangkar
Keyword(s):  
Financial Statements ◽  
Production Costs ◽  
Variable Cost ◽  
Selling Price ◽  
The Public ◽  
Sales Process ◽  
The Difference ◽  
Owned Company ◽  
The Cost ◽  
Very High

Pln company, which means a state-owned electricity company, in which this state-owned company has a meter product that helps the public to supply electricity, but in determining the selling price of the meter products orten experience problems because the selling price of the meter products often changes making customers often make complaints towards the company, for that the authors aim to examine the cost of goods sold in the company by using the variabel cost method, the study was conducted using a type of qualitative data to analyze accounting treatment and for the calculation of the author using quantitative data in the form of financial statements in order to calculate the calculation of cost of goods sold, after analysis by using the varibel cost method, the authors get the results under the calculation of variabel cost more profitable and not harming customers or costs that are not interested in calculating the cost of goods sold is the final result of the process of calculating the cost of goods sold of a postpaid meter product and a prepaid meter using the Variable cost method. There are 2 major groups in each sales process that will form the cost of goods sold report, namely production costs and non-production costs. PT. PLN (Persero) ULP Manado Selatan which is the object of research has a calculation of cost of goods in postpaid and prepaid meter products. In the calculation of the company's cost of goods sold is very high for the emphasis on the cost of products that cause very high cost problems, therefore according to the discussion to solve a problem in the calculation of cost of goods sold, the authors use the cost of goods sold calculation with the variable cost method. After recalculation using the variable cost method, the results obtained are lower than the calculation by the company, where the cost of selling postpaid and prepaid meters is lower, the difference is caused by excess loading of costs that should not be included in the cost of goods sold.

scholarly journals PREÇO MÍNIMO DE VENDA DA MADEIRA DE EUCALIPTO PARA OS SEGMENTOS DE CARVÃO E SERRARIA

Nativa ◽  
2018 ◽  
Vol 6 (5) ◽  
pp. 526
Author(s):  
Luis Carlos de Freitas ◽  
Wilmerson Bernardino Prado ◽  
Aline Pereira das Virgens ◽  
Danusia Silva Luz ◽  
Ana Carolina Dantas Moreira
Keyword(s):  
Market Price ◽  
Selling Price ◽  
Average Increase ◽  
Sale Price ◽  
Annual Average ◽  
Eucalyptus Wood ◽  
Project Costs ◽  
The Interest Rate ◽  
The Cost ◽  
Standing Timber

Objetivou-se neste trabalho avaliar o preço mínimo de venda de madeira de eucalipto com reflorestamentos destinados aos segmentos de carvão e serraria. O preço mínimo foi determinado através dos dados de custos e receitas dos empreendimentos. Os custos dos projetos foram descontados para o ano zero, somados e igualados a receita, também descontada para o ano zero.  A receita foi expressa pelo produto do Incremento Médio Anual, idade de corte, e preço mínimo de venda da madeira. Foram obtidos os seguintes preços mínimos de venda para madeira: carvão (R$ 38,44 para madeira em pé e R$ 55,39 para madeira empilhada); serraria (R$ 29,76 para madeira em pé e R$57,71 para madeira empilhada). Os valores encontrados foram inferiores ao preço de mercado, evidenciando que o custo de produção da madeira foi totalmente assegurado pelo seu preço de venda, proporcionando ainda um adicional de receita para cada metro cúbico comercializado. A análise de sensibilidade mostrou grande influência da taxa de juros no preço mínimo de venda da madeira, diferentemente do que foi observado para o custo anual de arrendamento da terra. Os resultados da pesquisa mostram importância ao nortear produtores florestais em relação aos preços de comercialização de produtos.Palavras-chave: planejamento econômico, projetos florestais, custo de madeira. MINIMUM SALE PRICE OF EUCALYPT TIMBER CONSIDERING REFORESTATION TO VEGETAL COAL PRODUCTION AND SAWMILL ABSTRACT:The objective of this study was to evaluate the minimum selling price of eucalyptus wood with reforestation for the coal and sawmill segments. The minimum price was determined by the cost and revenue data of the projects. Project costs were discounted for year zero, plus and equal to revenue, also discounted for year zero. Revenue was expressed as the product of the Annual Average Increase, age of cut, and minimum selling price of the wood. The following minimum selling prices were obtained for wood: coal (R $ 38.44 for standing timber and R $ 55.39 for stacked timber); (R $ 29.76 for standing timber and R $ 57.71 for timber stacked). The values found were lower than the market price, evidencing that the cost of production of the wood was fully assured by its selling price, also providing an additional revenue for each cubic meter marketed. The sensitivity analysis showed a large influence of the interest rate on the minimum selling price of the wood, unlike what was observed for the annual cost of renting the land. The results of the survey show importance when guiding forest producers in relation to the prices of products commercialization.Keywords: economic planning, forestry projects, timber cost.

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 Effect of postharvest on the economic viability of walnut production

2018 ◽  
Vol 24 (1-2) ◽  
Author(s):  
F. Apáti ◽  
E. Kovács ◽  
M. Kocsis
Keyword(s):  
Net Present Value ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
Yield Level ◽  
Profitability Analysis ◽  
Production Value ◽  
Attainable Yield ◽  
The Cost ◽  
Postharvest Loss

In this study we were studying the question whether walnut production under domestic natural and economic circumstances shall be considered a profitable activity or not. Our partial objective is to determine, what level of natural inputs and production costs are required for walnut production, what yield level, selling price and production value can be attained, what level of profitability, rentability and efficiency may production have, is the establishment of a walnut orchard profitable on the entire lifespan of the plantation, and the production of which is more efficient: the dry shelled walnut production requiring postharvest activity or the raw, shelled walnut without postharvest activities. In this study, comparison of two systems is conducted. First version: producer establishes a walnut plantation and sells walnut raw and shelled. Second version: producer also invests into a drying facility, and in this case the end product is the dry, shelled walnut. If the producer sells walnut right after harvest in a raw bulk, total production costs in productive years reaches 974,011 HUF/ha. Attainable yield is 2.63 t/ha with 396.3 HUF/kg selling price, therefore the profit is 138,258 HUF/ha with 14.19% cost-related profitability. In the case when the producer sells dried, shelled walnut, production costs are 25% higher compared to that of raw walnut due to the cost of drying. By calculating with the postharvest loss, average yield is 1.84 t/ha, however, its selling price is way higher (882.84 HUF/kg), therefore the profit per hectare reaches 475,496 HUF with 39.01% cost-related profitability. Thus it can be stated that walnut production in an average year may be profitable even without postharvest, but efficiency is improved significantly when the producer sells the products dried. Investment profitability analysis revealed that production of raw, shelled walnut is not economically viable, since the plantation does not pay off on its entire lifespan (30 years), while walnut production with postharvest is efficient and rentable, since both net present value (NPV) and internal rate of return (IRR) showed more favourable values than in the previous case, and the orchard pays off in the 21th year after establishment.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DALAM MENENTUKAN HARGA JUAL 1 | P a g e PADA PT. KRESNA EKA PRATAMA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Tantri Amalia ◽  
N. A. Rumiasih ◽  
Muhamad Zakie Hanifan
Keyword(s):  
Descriptive Analysis ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
Quantitative Descriptive Analysis ◽  
Heavy Equipment ◽  
Equipment Construction ◽  
Quantitative Descriptive ◽  
The Cost ◽  
A Company

<p>This study aims to determine: The purpose of this study was to find out how to <br />calculate the cost of goods in determining prices. The author conducted research at PT. Kresna Eka Pratama, a company engaged in heavy equipment construction. The research method used is descriptive qualitative and quantitative descriptive analysis. Methods for studying and analyzing the relationships and variable variables<br />examined by the author. In this study the author uses the Full Costing method as the basis for pricing at PT. Kresna Eka Pratama.</p><p>The results showed that the calculation of the cost of goods produced by<br />Full Costing was Rp. 8.873.507.700/unit, in accordance with the accounting school  can also provide profits desired by the company. This shows that the measurement of Full Costing production prices has a very important role in determining prices that<br />will affect the level of income and expected profits. With precise and accurate <br />calculations, determining the selling price will be very effective and reliable. In<br />determining this price is a profit of 10% of the total production costs after adding<br />non-production costs.</p>

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

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.

scholarly journals KERAGAAN AGROINDUSTRI DAN POSISI PRODUK BERDASARKAN SIKLUS HIDUP PRODUK PADA SOSIS GULUNG VARIAN NOODLE DI CV CUCURUTUKU CERIA

2021 ◽  
Vol 9 (4) ◽  
pp. 561
Author(s):  
Meliani Indah Sari ◽  
Dyah Aring Hepiana Lestari ◽  
Wuryaningsih Dwi Sayekti
Keyword(s):  
Life Cycle ◽  
Product Life Cycle ◽  
Production Costs ◽  
Selling Price ◽  
Long Time ◽  
The Government ◽  
The Cost

This study aims to analyze the process production of sausage noodle roll, the income and production costs, the marketing action and determine the position based on the life cycle of sausage noodle roll as well learn the role of supporting service for sausage noodle roll in CV Cucurutuku Ceria. This research method is a case study. The determination of consumer samples is taken by Convenience Sampling. Analysis of the data used in this research is descriptive qualitative and quantitative analysis. The data of this study was collected in May 2019 until June 2019. The results showed that the value R/C>1, that means sausage noodle roll business was profitable. Calculation of the cost of production on sausage rolls noodles amounted to Rp1,046.53. The BEP unit calculation has been achieved for a long time, in the amount of 42,791 units from the BEP calculation of 604 units. The noodle rolls sausage has also obtained a profit from the selling price of Rp ,000.00 per pcs from the calculation of the BEP price of Rp1,238.58 per pcs. The marketing mix that has been utilized by CV Cucurutuku Ceria is collaboration with e-commerce companies namely gofood and grabfood to facilitate consumers in the ordering process and CV Cucurutuku Ceria has utilized social media as promotional activities for sausage noodle roll product. In the product life cycle, sausage noodle roll are in a stage of decline. CV Cucurutuku Ceria has not fully utilized the government policies regarding the protection and empowerment of Micro, Small and Medium Enterprises.Keywords: cost, noodle, position, and sausage

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

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.

Feasibility Study of Refuelling Infrastructure for Compressed Hydrogen Gas Long-Haul Heavy-Duty Trucks in Canada

2021 ◽  
Author(s):  
Wahiba Yaïci ◽  
Michela Longo
Keyword(s):  
Hydrogen Production ◽  
Diesel Fuel ◽  
Developmental Process ◽  
Hydrogen Gas ◽  
Production Costs ◽  
Main Element ◽  
Selling Price ◽  
Heavy Duty ◽  
Heavy Duty Truck ◽  
The Cost

Abstract In view of serious environmental problems occurring around the world and in particular climate change caused significantly by dangerous CO2 emissions into the biosphere in the developmental process, it has become imperative to identify alternative and cleaner sources of energy. It is now indisputable that there cannot be sustained development or meaningful growth without a commitment to preserve the environment. Compressed hydrogen is being considered as a potential fuel for heavy-duty applications because it will possibly substantially reduce toxic greenhouse gas emissions. The cost of hydrogen will be a main element in the acceptance of compressed hydrogen internal combustion vehicles in the marketplace since of its effect on the levelized cost of driving. The cost of hydrogen at the pump is determined by its production cost, which is mainly a function of the feedstock and process utilised, the distribution cost and the refuelling station cost. This paper investigates the feasibility of implementing a nationwide network of hydrogen refuelling infrastructure in order to accommodate a conversion of Canada’s long-haul, heavy-duty truck fleet from diesel fuel to hydrogen. This initiative is taken in order to reduce vehicle emissions and support Canada’s commitments to the climate plans supporting active transportation infrastructure, together with new transit infrastructure, and zero emission vehicles. Two methods, Constant Traffic and Variable Traffic, along with data about hydrogen infrastructure and vehicles, were developed to estimate fuelling requirements for Canada’s long-haul, heavy-duty truck fleet. Furthermore, a thorough economic study was conducted on various test cases to evaluate how diverse variables affects the final selling price of hydrogen. This provided insight with the understanding of what factors go into pricing hydrogen and if it can compete against diesel in the trucking market. Results revealed that the cost to purchase hydrogen is the greatest factor in the pump price of hydrogen. Due to the variability in hydrogen production, however, there is no precise cost, which makes predictions difficult. Moreover, it was found that the pump price of hydrogen is, on average, 239% more expensive than diesel fuel. Future work should concentrate on the costs and logistics of high-capacity hydrogen refuelling stations, which is required to deliver fuel to a fleet of long-haul, heavy-duty trucks. A breakdown of hydrogen production costs, with regard to the Canadian landscape and the requirements of a long-haul, heavy-duty truck fleet, may possibly give further accurate predictions of those made in this study.

scholarly journals Penetapan Harga Pokok Produksi Kacang Koro Pedang pada UD Laksmi Devi

2018 ◽  
pp. 31
Author(s):  
NI WAYAN LIA WIDYANTARI ◽  
I KETUT SUAMBA ◽  
IDA AYU LISTIA DEWI
Keyword(s):  
Sensitivity Analysis ◽  
Production Costs ◽  
Selling Price ◽  
Industrial Processing ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Determination of Cost of Goods Manufactured of Jack Beanson UD Laksmi Devi UD Laksmi Devi is an agro-industrial processing of jack beans. The businesscompetition is high, so it is necessary to establish the appropriate best selling price ofproduct through analysis of cost of goods manufactured price of jack beans. Thisstudy aims to find out the cost of jack beans manufactured by UD Laksmi Devi, Theresult of calculation of the cost of goods manufactured based on the components ofproduction costs and non-production costs, compare the difference in the calculationof cost of production from both analysis, and show sensitivity of cost to cost ofgoods of jack beans manufactured with sensitivity analysis. Analysis of cost of goodsmanufactured are calculated only one month, namely December 2016. Calculationof the cost of goods manufactured per unit by UD Laksmi Devi Rp 28.887,33, whilethe value through the analysis of cost of goods manufactured that takes into accountthe components of production and non-production costs amount to Rp 31.529,83.Component of costs incurred by UD Laksmi Devi only production costs, making itlook bigger profits of Rp 22.005.612, compared by researched in the analysis of costof goods manuafactured only Rp 12.492.612. The difference shows that the analysisof cost of goods manufactured based on production costs and non-production costs isgood to applicate because the costs are detailed, so the cost of good manufactured areaccurate as the basic for determining the selling price of jack beans in UD LaksmiDevi.

Sign in / Sign up

Export Citation Format

Share Document