scholarly journals ANALISIS ALOKASI BIAYA BERSAMA UNTUK PENENTUAN BIAYA PRODUKSI NUTELLA CHEESE CUPCAKE DAN COOKIES CUPCAKE PADA SHMILY CUPCAKES SAMRAT MANADO

2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Olivia A. Tumbol ◽  
Jantje Tinangon ◽  
Stanley Kho Walandouw
Keyword(s):  
Business Processes ◽  
Cost Allocation ◽  
Raw Material ◽  
Operating Costs ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Material Costs ◽  
Marketing Costs ◽  
The Cost

Guidance of in the company needs to improve its business processes so that the appropriate production produced products can compete in the market . One such effort is to utilize one or several main raw material to produce two or more types of products are almost the same but with different variations to accurately allocate costs to each product so as to maximize profits.To allocate these costs accurately on each product is the relative sales value method . Where the data used is primary data obtained directly from the company. The data used in the form of selling price , direct labor costs , raw material costs , plant operating costs and marketing costs .From the analysis conducted through joint cost allocation calculation using the relative sales value method can be seen that the results obtained from the calculation of the cost allocation with the Cupcake Shmily using the relative sales value method of cost allocation obtained with Nutella Cheese Cupcake for Rp 56 723 and Cookies Cupcake for Rp . 60 108 of the total cost of Rp116.716 shared, derived from raw material costs, direct labor costs and factory overhead costs.

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

scholarly journals Analisis Perhitungan Harga Pokok Produksi dan Penentuan Harga Jual Produk (Studi Usaha Kerupuk Ikan Bunda Oca Sungai Lekop, Kecamatan Bintan Timur, Kabupaten Bintan)

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Burhan Latif
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Total Cost ◽  
Literature Reviews ◽  
Basic Production ◽  
The Cost

This study aims to analyze and determine the cost of goods manufactured using the full costing method and the selling price using the cost plus pricing method in the Usaha Kerupuk Ikan Bunda Oca. Full costing is a method of determining production costs consisting of raw material costs, direct labor costs, variable factory overhead costs, and fixed factory overhead costs. Cost plus pricing is a method of determining the selling price of a product by accumulating total cost and desired profit. The method used in this research is descriptive quantitative. Data were collected by direct observation and interviews in the field so that the types of data used were primary data and secondary data obtained from literature reviews. The results show that the basic production costs per kilogram for original and otak-otak fish crackers are approximately Rp23.667,93 and Rp27.596,95 respectively. In addition, the total selling prices including 50% profit per kilogram were estimated to be Rp36.361,17 and Rp42.265,07 for original and otak-otak fish crackers respectively. Our study suggested that the calculation of cost production using full costing method and the selling price using the cost plus pricing method are more effective and accurate compared with conventional methods. This is because the calculation is carried out by considering many cost elements during the production process.Keyword: Cost of Production, Full Costing, Cost Plus Pricing.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

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.  

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 Effect of Calculation of Cost of Production on Selling Price of Products Manufacturing Companies in Papua (Case Study CV. Sagita Grafika)

2016 ◽  
Vol 7 (3) ◽  
pp. 6-10
Author(s):  
Mugiati ◽  
Bosta Sihombing
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Total Cost ◽  
Method Of Calculation ◽  
The Cost ◽  
Costing Analysis

This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67

Nilai Po Sapo Esempay (Kesetiakawanan) dan Sokkla (Keagamaan) Dalam Penentuan Harga Jual Roti dan Kue di Madura: Sebuah Studi Fenomadurologi

2018 ◽  
Vol 6 (1) ◽  
pp. 1-22
Author(s):  
Rusmiati Ningsih ◽  
Robiatul Robiatul Auliyah ◽  
Achdiar Redy Setiawan
Keyword(s):  
Qualitative Methods ◽  
Business Owners ◽  
Raw Material ◽  
Selling Price ◽  
Mutual Help ◽  
Research Site ◽  
Material Costs ◽  
The Cost

This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth methods to reveal the reality behind the phenomenon. The research is also need the informants, there are two main informants is home business owners amounted to 2 people, as well as supporting informants that the customer amounted to 4 people. This research site was conducted at the place of home business in Jl. K Lemah Duwur Bangkalan. The results showed that the practice of determining the price of bread and cookies that occur based on the calculation of raw material costs and factory overhead costs. In addition, there are costs which made bythe invisible mark up. After exploring the cost and the markup, there is a determination of the values contained in the selling price. The values contained namely Po Sapo Esempay (Solidarity) realized with a sense of mutual help, family/ friend as an advantage over the matter, an expression of care, sharing the happiness, trust to others and also to give an attention to the situation around us. Another value that is contained is Sokkla (Religiousity), which materialized with their interests for the charity, belief in God's justice, charity as savings in the Hereafter, and surrender to God. Keywords: Selling Price, Phenomadurology, Po Sapo Esempay (Solidarity), Sokkla (Religiousity)

scholarly journals Nilai Po Sapo Esempay (Kesetiakawanan) dan Sokkla (Keagamaan) Dalam Penentuan Harga Jual Roti dan Kue di Madura: Sebuah Studi Fenomadurologi

2018 ◽  
Vol 6 (1) ◽  
pp. 1-22
Author(s):  
Rusmiati Ningsih ◽  
Robiatul Robiatul Auliyah ◽  
Achdiar Redy Setiawan
Keyword(s):  
Qualitative Methods ◽  
Business Owners ◽  
Raw Material ◽  
Selling Price ◽  
Mutual Help ◽  
Research Site ◽  
Material Costs ◽  
The Cost

This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth methods to reveal the reality behind the phenomenon. The research is also need the informants, there are two main informants is home business owners amounted to 2 people, as well as supporting informants that the customer amounted to 4 people. This research site was conducted at the place of home business in Jl. K Lemah Duwur Bangkalan. The results showed that the practice of determining the price of bread and cookies that occur based on the calculation of raw material costs and factory overhead costs. In addition, there are costs which made bythe invisible mark up. After exploring the cost and the markup, there is a determination of the values contained in the selling price. The values contained namely Po Sapo Esempay (Solidarity) realized with a sense of mutual help, family/ friend as an advantage over the matter, an expression of care, sharing the happiness, trust to others and also to give an attention to the situation around us. Another value that is contained is Sokkla (Religiousity), which materialized with their interests for the charity, belief in God's justice, charity as savings in the Hereafter, and surrender to God. Keywords: Selling Price, Phenomadurology, Po Sapo Esempay (Solidarity), Sokkla (Religiousity)

scholarly journals Analisis Perhitungan Harga Pokok Produksi Dan Kelayakan Usaha Sedotan Prupuk (Phragmites karka (Retz) Trin ex Steud) Di Desa Tumbang Nusa, Pulang Pisau

2020 ◽  
Vol 6 (2) ◽  
pp. 90-104
Author(s):  
Arief R. Hakim ◽  
Asro L. Indrayanti ◽  
Novita Chandrawijaya
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Capital Financing ◽  
Phragmites Karka ◽  
Cost Of Production ◽  
Break Even Point ◽  
The Cost

Communities in Tumbang Nusa Village, Jabiren Raya District Pulang Pisau Regency began to develop prupuk (Phragmites karka (Retz) Trin ex Steud) as a straw material to replace plastik that is difficult to decompose. This study aims to calculate the cost of production, develop a selling price scenario and conduct a feasibility study on the development of straws from prupuk. Primary data was collected from 20 people involved in making pru[uk straws and supplemented with secondary data from various previous studies and publications.The results of this study indicate that the cost of production of prupuk straws ranges between IDR 374.3 - IDR 408.68 per pcs. The proportion of prupuk straw financing is for the purchase of raw materials (59.72% to 65.14%), labor costs (34.36% to 39.58%) and overhead costs for capital financing (0.6% to 0.7 %). Determination of the selling price is done by adding the cost of goods manufactured to the desired profit (mark up method) with scenario I with a profit rate of 10% (amounting to IDR 389.04 for large packages and IDR 449.54 for small packages) to scenario VI with a level of 60% profit (IDR 565.88 for large packages and IDR 653.88 for small packages). In terms of price, determining the selling price up to scenario VI can still compete with the prices of its competitors, namely bamboo straws. Although the price of the product is competitive, the level of labor productivity is very low. At the break even point condition, the maximum labor income is only IDR 180,062.74. When compared with the UMR District of Pulang Pisau, the income contribution received from making this purun straw is very small (only 6.11%). In order to achieve an income level equivalent to the UMR of Pulang Pisau Regency, a production turnover of 383 pcs per person per day is needed or equal to 7,652 pcs per person per month. In order to improve the quality and quantity of prupuk straws, it is necessary to apply production technology.

scholarly journals Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel

2020 ◽  
Vol 1 (2) ◽  
pp. 111-118
Author(s):  
Darno Darno ◽  
Liana Dwi Muasyaroh
Keyword(s):  
Fast Food ◽  
Cost Accounting ◽  
Raw Material ◽  
Variable Cost ◽  
Selling Price ◽  
Manufacturing Companies ◽  
Labor Costs ◽  
Full Cost ◽  
Cost Of Production ◽  
The Cost

Manufacturing company is a company that processes raw goods into semifinished or finished goods. In manufacturing companies to determine the selling price does not escape from the calculation of the cost of production which is appropriate and in accordance with cost accounting standards. PT. Indramukti Segara is a fast food company that comes from natural ingredients. Products produced by PT. Indramukti Segara includes: pecel sauce and fried onions. Calculation of cost of goods manufactured by PT. Indramukti Segara is not right to determine the selling price, because the company only calculates the material used multiplied by the price of the material. On this occasion the author analyzes the cost of production in accordance with the Cost Accounting standard and conducts a comparison between two methods, namely: the full costing method and the variable costing method.  The purpose of this study is to compare the cost of production using the full cost and variable costs method. The data collected comes from the results of interviews with the Production Administration, Sambel Pecel production supervisor, and employees of Sambel production at PT. Indramukti Segara. Data obtained includes data on raw material expenditure, direct labor costs, and factory overhead costs that are fixed and variable. Based on the comparison of the calculation of Cost of Production between the full cost method and variable costs there are differences, because the full cost method calculates all costs that are fixed and variable while the variable cost method only calculates costs that are variable in nature.

scholarly journals PENGARUH RAW MATERIALS COST DAN DIRECT LABOR COST TERHADAP COST OF PRODUCTION PADA UMKM DI KOTA BATAM

2021 ◽  
Vol 5 (2) ◽  
pp. 1-7
Author(s):  
Baru Harahap
Keyword(s):  
Quantitative Research ◽  
Raw Materials ◽  
Labor Cost ◽  
Raw Material ◽  
Labor Costs ◽  
Regression Methods ◽  
Material Costs ◽  
Material Cost ◽  
Independent Variable ◽  
The Cost

The purpose of this study was to find out whether the cost of raw materials and direct labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost  and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 20, it can be seen that the Raw Material Cost has a tcount of 4.616 with a significance probability of 0.000, concluded that Raw Material Costs  partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs  has t count of 4.944 with a significance of 0,000 can be concluded that Direct Labor Costs  partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Raw Material Costs  and Direct Labor Costs on Increasing Production Results.

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