scholarly journals ANALISIS PENGENDALIAN BIAYA PRODUKSI UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS BIAYA PRODUKSI

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Novela Irene Karly Massie ◽  
David P. E. Saerang ◽  
Victorina Z. Tirayoh
Keyword(s):  
Production Cost ◽  
Cost Control ◽  
Production Costs ◽  
Raw Material ◽  
Production Volume ◽  
Organizational Goals ◽  
Standard Cost ◽  
Efficiency And Effectiveness ◽  
Cost Planning ◽  
Production Cost Control

Company management is a series of actions undertaken by members of the organization in an effort to achieve organizational goals. Management has an important role in controlling production costs where the efficiency and effectiveness of production cost control is valued by cost centers ability to achieve expected production volume. The purpose of this research is to know how to control the production cost, to evaluate the efficiency of production cost at Pak Untung tofu factory at Teling Atas, Manado. The method used is qualitative descriptive. The result of this research shows that pak Untung tofu business has not done a good production cost control due to lack of cost planning that does not set the standard cost so that in a few months raw material purchase has increased the purchase price of raw materials.Keywords : Control of production costs, efficiency, and effectiviness

scholarly journals ANALISIS STRUKTUR BIAYA PRODUKSI DAN UNIT COST UNTUK PENGENDALIAN BIAYA PRODUKSI

2017 ◽  
Vol 1 (2) ◽  
pp. 208-215
Author(s):  
Mahagiyani Mahagiyani
Keyword(s):  
Production Cost ◽  
Cost Control ◽  
Unit Cost ◽  
Production Equipment ◽  
Cost Structure ◽  
Raw Material ◽  
Cost Component ◽  
Overhead Cost ◽  
Material Cost ◽  
Efficiency And Effectiveness

The  high  number  of  Usaha  Kecil  Menengah  (UKM),  Low-Middle  Business,  leads  to  increase  tough competition among them. This competition requires the businessmen to improve efficiency and effectiveness inrunning the business. The purpose of this research is to find out the comparison between production cost structure and unit cost or cost per unit. This research is also aimed at controlling production cost through cost structure analysis, cost control and unit cost control. This is based on production cost accounting which consists of raw material cost, manpower cost, and factory overhead cost. In recording the raw material based on the result of the research. It is necessary to use counting method by applying stock card either FIFO or LIFO. In terms of manpower, cost controlling, which has never been done so far,  is in need to do so. This card functions to monitor the arrival and leaving time of the workers. Depreciation cost has not been included in overhead cost, such as supporting material cost, electricity and rental. The utilization time of production equipment will be implemented to calculate the overhead cost of production basic expense (cost).  Keywords: Production Cost, Cost Component, Production Basic Expenses (Cost), Unit Cost.

scholarly journals ANALISIS PENGENDALIAN BIAYA PRODUKSI (STUDI KASUS PADA PT. TROPICA COCOPRIMA)

2013 ◽  
Vol 8 (3) ◽  
Author(s):  
Paula C. A. Rotinsulu ◽  
David P.E. Saerang ◽  
Dhullo Affandi
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Cost Control ◽  
Raw Material ◽  
Manufacturing Firm ◽  
Good Management ◽  
Production Cost Control ◽  
The Cost

The movement of the improvement is valued from the capacity of the enterteinment wich can endure in the verry stiff business competition, that is why it needs a good management cost by managing the cost. PT. Tropica Cocoprima is a manufacturing firm producing coconut flour as the final product of the production process that can endure in competition. In the production process activity, the production cost is a factor most influencing in every aspects, and that is why the production cost control measuring standard as the cock of the performance progress of the firm managerial. The goal of this research is to an analyze the efficiency of the controlling production cost at PT. Tropica Cocoprima. By using analysis variance we can get that the cost control is sufficient because it can be categorized over all  favorable. Raw material in November 2012 significantly can be found that the realization of the cost wa Rp. 901/kg, and according to analysis variance was Rp. 30.950.716, at the average of 27,9% and it can be kategorizied as favorable.

scholarly journals INNOVATION AND TRANSFORMATION OF PRODUCTION COST CONTROL IN IMPROVING THE QUALITY OF AGRICULTURE RESOURCES AS AN ACCELERATION SOLUTION TO SUPPORT BUSINESS SECTOR AGRICULTURE DURING THE COVID 19 PERIOD IN INDONESIA

2021 ◽  
Vol 1 (4) ◽  
pp. 361-372
Author(s):  
IGP Ratih Andaningsih
Keyword(s):  
Production Cost ◽  
Cost Control ◽  
Business Sector ◽  
Agriculture Sector ◽  
Business Conditions ◽  
Production Cost Control

ABSTRACT This research analyses development of innovation agroecology and innovation socio economy business conditions in Indonesia. The agriculture needs agriculture controlling report of cost production and tools and machinery support and solution with certain characteristics. The transformation business practically development of innovation business industry of agriculture materials is one of the efforts to improve competence and skill. The purpose of this study is to find out solutions practice in agriculture mechanicsm in business sector industry,administration agriculture aspects and management business agriculture area in controlling of cost production. This research has an impact on post pandemic Covid 19 in Indonesia. The limitation of this research is the increasing innovation and transformation agriculture mechanicsm and solution in accelerated and supporting busness industry of agriculture sector in Pandemic Covid 19 in Indonesia.The Contribution of This research are that business industry of agriculture are able to maintain skill and knowledge of controlling cost production and innovation and transformation technology of agricultur business sector. Keywords: Inovation,Transformation,Controlling,Business Industry,Agriculture,CostProduction.

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

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.

scholarly journals The effect of changes in opportunity costs and prices of some agricultural products such as sugar beet, corn,wheat etc. used for bioethanol production on the cost of bioethanol production is not adequately known in Turkey.. Therefore, it was aimed to determine the bioethanol production cost items and unit production costs and also to put forth the effects of variations in raw material prices on cost of bioethanol.. The research data were collected via personal interviews from active bioethanol plants in Turkey. The results of previous studies and documents of related institutions and organizations were also used. The study followed classical cost analysis approach to calculate production cost. Scenario analysis was performed when exploring the effect of raw material prices on bioethanol production cost. Research findings showed that production cost per litre bioethanol produced from sugar beet molasses, corn, wheat and corn-wheat mixture were 2.50 TL, 2.84 TL, 2.95 and 2.84 TL, respectively. The share of raw material expenses in bioethanol cost per liter varied associated with the crops used in the process, it was 28.55% for bioethanol produced from sugar beet molasses, 44.81% for bioethanol produced from corn-wheat mixture and 44.87% bioethanol produced from corn. The research results also showed that the changes that occur in raw material prices significantly affected the bioethanol production cost and opportunity cost of crops created difficulties in biomass supply. Implementing the suitable policies and strategies and making the necessary arrangements in legislation would enhance the economic sustainability of bioethanol production in Turkey.

2017 ◽  
Vol 32 (1) ◽  
pp. 16-16
Author(s):  
Selime Canan ◽  
Vedat Ceyhan
Keyword(s):  
Sugar Beet ◽  
Production Cost ◽  
Agricultural Products ◽  
Production Costs ◽  
Raw Material ◽  
Bioethanol Production ◽  
Beet Molasses ◽  
Sugar Beet Molasses ◽  
Research Findings ◽  
The Cost

scholarly journals Standard costs to optimize the profitability of handmade producers of cheese: PROLAC AYMARA case

DYNA ◽  
2019 ◽  
Vol 86 (210) ◽  
pp. 262-269
Author(s):  
Fortunato Edmundo Carpio Valencia
Keyword(s):  
Production Costs ◽  
Raw Material ◽  
Relevant Research ◽  
Cost System ◽  
Standard Cost

In Peru, the artisan cheese producers has increased, however, they do not have a cost system to optimize the resources used and produce quality products, due to this the research aims to know the tasks that are carried out and to propose a standard cost system to increase profitability. In the research the case of PROLAC AYMARA, individual producer of Paria type cheese, located in the Province and Department of Puno, has been considered. The research uses descriptive, explanatory methods, techniques such as observation; documental review and other relevant research are applied. The results allow to know the standards of the elements of milk cost, raw material, labor and to fix them in an optimal way. In conclusion, by means of the standard costs, the production costs of Paria type cheese are determined in advance, resources and production are optimized and the profit of the producer under study is increased.

scholarly journals Integrated Control Policy for a Multiple Machines and Multiple Product Types Manufacturing System Production Process with Uncertain Fault

Processes ◽  
2020 ◽  
Vol 8 (8) ◽  
pp. 952
Author(s):  
Jia You ◽  
Ming Li ◽  
Kai Guo ◽  
Hao Li
Keyword(s):  
Production Cost ◽  
Manufacturing Systems ◽  
Manufacturing System ◽  
Cost Control ◽  
Integrated Control ◽  
Control Policy ◽  
Point Control ◽  
Multiple Product ◽  
Production Cost Control ◽  
Multiple Machines

The optimization of production cost has always been a key issue in manufacturing systems; for the single product type manufacturing systems, lots of research studies have proved the validity of the hedging point control policy in production cost control. However, due to the complexity of the multiple machines and multiple product types manufacturing systems with uncertain fault, it is difficult to achieve a good control effect only by using the hedging point control policy. To optimize the total production cost under constantly changing demands, an integrated control policy that combines the prioritized hedging point (PHP) control policy with the production capacity planning during production is proposed, and the decision variables are obtained by a particle swarm optimization (PSO) algorithm. The simulation experiments show the effectiveness of the proposed integrated control policy in production cost control for the multiple machines and multiple product types manufacturing system.

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

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

scholarly journals Techno-Economic Analysis of Biodiesel Production from Microbial Oil Using Cardoon Stalks as Carbon Source

Energies ◽  
2021 ◽  
Vol 14 (5) ◽  
pp. 1473
Author(s):  
Marco Castellini ◽  
Stefano Ubertini ◽  
Diego Barletta ◽  
Ilaria Baffo ◽  
Pietro Buzzini ◽  
...  
Keyword(s):  
Economic Analysis ◽  
Lignocellulosic Biomass ◽  
Production Cost ◽  
Lipid Production ◽  
Lipid Extraction ◽  
Production Costs ◽  
Raw Material ◽  
Biodiesel Production ◽  
Microbial Oil ◽  
Lipid Yield

Today one of the most interesting ways to produce biodiesel is based on the use of oleaginous microorganisms, which can accumulate microbial oil with a composition similar to vegetable oils. In this paper, we present a thermo-chemical numerical model of the yeast biodiesel production process, considering cardoon stalks as raw material. The simulation is performed subdividing the process into the following sections: steam explosion pre-treatment, enzymatic hydrolysis, lipid production, lipid extraction, and alkali-catalyzed transesterification. Numerical results show that 406.4 t of biodiesel can be produced starting from 10,000 t of lignocellulosic biomass. An economic analysis indicates a biodiesel production cost of 12.8 USD/kg, thus suggesting the need to increase the capacity plant and the lipid yield to make the project economically attractive. In this regard, a sensitivity analysis is also performed considering an ideal lipid yield of 22% and 100,000 t of lignocellulosic biomass. The biodiesel production costs related to these new scenarios are 7.88 and 5.91 USD/kg, respectively. The large capacity plant combined with a great lipid yield in the fermentation stage shows a biodiesel production cost of 3.63 USD/kg making the product competitive on the current market of biofuels by microbial oil.

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