scholarly journals PENERAPAN SISTEM JOB ORDER COSTING DALAM PENENTUAN HARGA JUAL PRODUK PADA CV. SATU SATU MEDIA UTAMA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Anggelika S. Nangin ◽  
Grace B. Nangoi ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Analysis ◽  
Digital Printing ◽  
Selling Price ◽  
Printing Industry ◽  
Overhead Cost ◽  
Costing System ◽  
Marketing Costs ◽  
The Cost ◽  
A Company

CV. Satu Satu Media Utama in calculating the cost of the product, has not calculated carefully, causing problems for the company that are unknown in detail and impact the selling price of the company's products. CV. Satu Satu Media Utama is a company engaged in Digital Printing Industry. This study aims to determine the role of Job Order Costing in determining the selling price of the product, using the method of calculating Full Costing and Variable Costing. Method of data analysis used in this research is descriptive qualitative. The results of research for the implementation of Job Order Costing system, the company has applied in the collection of product cost, but in the calculation of the cost of the company's products does not include marketing costs and depreciation costs of the machine into the calculation of overhead costs, and the company has not entered the price card of the order as the auxiliary card in the determination product selling price.Keywords: Job order costing, factory overhead cost, selling price

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals Manajemen Biaya untuk Meningkatkan Ketepatan Penghitungan Biaya melalui Biaya Berbasis Aktivitas

2018 ◽  
Vol 7 (2) ◽  
pp. 125
Author(s):  
Agung Listiadi
Keyword(s):  
Cost Driver ◽  
Management Systems ◽  
Activity Based Costing ◽  
High Quality ◽  
Overhead Cost ◽  
Consumption Cost ◽  
Costing System ◽  
Major Factors ◽  
The Cost ◽  
Selection Of

Cost is an important factor in ensuring the company win in the competition on the market. Consumers will choose a manufacturer that is able to produce products and services that have high quality with low prices. Costs of Management Systems Contemporary emphasis on search than the allocation. And management based activities are at the heart of contemporary operating control system. At least two major factors that must be considered in the selection of cost driver (cost driver) are: the cost of measurement and the degree of correlation between the consumption cost driver with the actual overhead. Cost driver is divided into two categories, namely the structural cost driver and executional cost driver. Cost driver is the basis used to charge collected on cost pool to the product. So that the calculation of the cost through Time Driven activity-based costing system, the company obtain more precise information and accurate.

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

scholarly journals Alur Pemasaran Jamur Merang di Desa Cirejag Kecamatan Jatisari Kabupaten Karawang

2018 ◽  
Vol 6 (2) ◽  
pp. 59
Author(s):  
Erfan Erfan ◽  
Jaenudin Jaenudin
Keyword(s):  
Marketing Channels ◽  
Purchase Price ◽  
Marketing Process ◽  
Product Stream ◽  
Marketing Costs ◽  
The Cost ◽  
Marketing Margins ◽  
Marketing Agency

Marketing agencies and marketing agencies perform their function in the product stream from the hands of producers to consumers who require the marketing costs. The size is determined by the cost of marketing functions that have been done by the respective marketing agencies, there is a difference allowing charges on any marketing process marketing agencies. The study aims to determine the marketing flow mushroom so obtained wars waged and marketing margins obtained each marketing agencies. The method used in this study is a survey, a sample of farmers by some 30 people of 120 population people and the way census of traders by 4 people, 4 people as many wholesalers and retailers by 12 people. The study was conducted from December 2012 to January 2013, the conclusions of this research are as follows: 1. Mushroom marketing channels at Cirejag village Jatisari district of Karawang Regency where one channel is from the manufacturer directly to consumers is the best marketing channels. This is due to the channels no additional marketing costs; 2. The role of the best marketing agencies and further enhance the value of the mushroom is the treatment of large traders, where sorting is done to sort out the treatment on the quality of the I and II quality adjusted on the size and cleanliness of the fungus itself; 3. The greatest marketing margins received marketing agency that collectors of Rp. 5,000. Because the purchase price is lower than non-farmers and additional marketing costs much less than the purchase price and the cost in marketing spend and wholesalers higher marketing margins obtained by Rp. 4,000

scholarly journals Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual

2019 ◽  
Vol 7 (1) ◽  
pp. 173-178
Author(s):  
Alviani Lestari ◽  
Siti Ita Rosita ◽  
Tri Marlina
Keyword(s):  
Labor Cost ◽  
Cost Calculation ◽  
Selling Price ◽  
Total Production ◽  
Product Price ◽  
Overhead Cost ◽  
Material Costs ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold.  This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques. The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.                                          

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 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

scholarly journals TCS: ‘Hazir SubKuch’—Making Everything Present

2020 ◽  
Vol 17 (1) ◽  
pp. 17-35
Author(s):  
Mohsin Nasir Jat ◽  
Muhammad Shakeel Sadiq Jajja
Keyword(s):  
Customer Service ◽  
Service Provider ◽  
Financial Services ◽  
Digital Printing ◽  
Logistics Service ◽  
Visa Application ◽  
Warehousing And Distribution ◽  
A Company

The case describes the journey of TCS as it became Pakistan’s leading logistics service provider. It highlights how and when TCS acquired different logistics and other value-adding capabilities and how these capabilities, in turn, complimented the diverse logistics services that TCS offered to a wide variety of businesses. TCS had been offering a top-notch Express and Logistics service around Pakistan for 30 years. TCS started as a company providing secure distribution of letters and packages. Customers perceived TCS as a shipping solution provider for all their goods transportation needs which included parcels, documents, E-commerce products and even their groceries. Table 1 of the case study highlights that TCS had taken up some unique and new initiatives. TCS handled four main clientele areas: Corporate, Consumer, International and E-commerce. For consumer wing, TCS oversaw bookings of documents and parcels at the express centres, door-to-door containerized shipments, domestic and international air ticketing, visa application drop box facility for various countries and financial services in the form of insurance plans. On the corporate side, TCS provided warehousing and distribution, digital printing and bulk mail solutions. International and e-commerce both catered consumer and corporate segments. Over the last decade, TCS had established a warehousing and distribution wing and a mail management and printing facility. Other ventures and services that TCS offered were Visatronix, Hazir, Home Movers, E-COM, TCS Aviation, Mail Management System, Warehouse and Distribution, Intiana, Sentiments express and Octra. The case focusses on the decision of whether or not to run an ambitious new logistics service, that is, Hazir SubKuch (HSK), meant to deliver anything non-prohibited that a customer wanted, on a crowdsourcing model. In the proposed crowdsourcing model, after training and evaluation, anyone could assume the role of a customer service provider by connecting to the system remotely. Similarly, pickup and delivery jobs could be performed under an Uber-like model by anyone who owned a ride and had smartphone connectivity. The service was a brainchild of the new CEO, hired by the founder and chairman as part of the new management team to bring a fresh dynamism in the company.

scholarly journals ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP)

2020 ◽  
Vol 8 (1) ◽  
pp. 41
Author(s):  
Chairul Amni ◽  
Indrayani Indrayani
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Production Costs ◽  
Production Data ◽  
Selling Price ◽  
Production Volume ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
A Company

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.

scholarly journals IDENTIFICATION OF BUSINESS CONSTRAINTS AND MARKETING OF POTATOES IN ACEH'S GAYO HIGHLANDS

2021 ◽  
Vol 1 (2) ◽  
pp. 239-244
Author(s):  
Nurmala Nurmala ◽  
Hafni Zahara ◽  
Sullaida Sullaida ◽  
Jamilah Jamilah
Keyword(s):  
Direct Marketing ◽  
Sampling Technique ◽  
Marketing Channels ◽  
Selling Price ◽  
Snowball Sampling ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Marketing Costs ◽  
The Cost

This study aims to identify the constraints on potato farming and marketing in the Gayo Highlands of Aceh. The research sample consisted of potato farmers and traders who were involved in potato marketing in Bener Meriah Regency. Determination of the sample of traders is done by snowball sampling technique. The identification of constraints uses a qualitative descriptive approach, while the income analysis uses an analysis of costs and farm revenues. The results showed that there were constraints in potato farming in the form of wilt disease which caused potatoes to be harvested immediately and the fruit produced was smaller. This will have an impact on decreasing the income of potato farming. The relatively high use of pesticides during the rainy season has implications for increasing the cost of potato farming, on the other hand the difficulty of accessing capital causes farmers to enter into potato farming partnerships with collector traders with the provision that potato marketing must be done to these traders. The development of potato farming in the Gayo Highlands of Aceh has encountered several obstacles including fluctuations in potato prices, lack of weed control which has implications for decreasing potato productivity, difficulty in accessing capital which will determine the sustainability of farming, income and farmers' welfare. farmers, namely selling potatoes through collectors, through wholesalers, and selling directly to consumers. Factors that determine farmers' decisions in marketing potatoes are the selling price, farm capital assistance, farm location, and potato quality. Direct marketing of potatoes (3rd type) to consumers is more efficient than other potato marketing channels because it can reduce farming and marketing costs. However this is rare and the sales volume of potatoes is very small.

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