scholarly journals Penentuan harga pokok produksi dengan menggunakan metode full costing pada Pembuatan Rumah Kayu (Studi kasus pada CV. Rajawali Tunggal Perkasa- Woloan 1 Utara)

2020 ◽  
Vol 2 (1) ◽  
pp. 37
Author(s):  
Jeinita Olviana Manein ◽  
David Paul Elia Saerang ◽  
Treesje Runtu
Keyword(s):  
Qualitative Data ◽  
Primary Data ◽  
Assessment Report ◽  
Know How ◽  
Source Data ◽  
Production Value ◽  
Cost Of Production ◽  
The Difference ◽  
The Right ◽  
The Cost

The main cost of production was a direct and indirect amount of expenses and burdens, to produce goods or services under the right conditions and conditions for which they could be used or sold. This research was done on the CV Rajawali Tunggal Perkasa of a lumber company. The purpose of this study is to know how much profit is gained a measure of both income and sacrifice made. The kind of data used is qualitative data and the source data is the primary data. Results from studies indicate that the calculation of the principal production value to a CV Rajawali Tunggal Perkasa with a tally on the cost of production using the method full error indicates the difference of results. Based on the research, the main cost of production is based on the full yield method better at analyzing the cost of production, it is due to the calculation of principal prices of production by the full income method, not including the cost of administration and the cost of the car's rent into overhead, since those costs are a component of the company's profit assessment report.

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

CALCULATION OF COST OF PRODUCTION USING FULL COSTING METHOD IN PT ALBASIA JAYA SUKABUMI DISTRICT

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Secondary Data ◽  
Production Method ◽  
Primary Data ◽  
Analysis Tool ◽  
Total Cost ◽  
Wood Processing ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Basic Price

Indonesia has a large forest area with various types of trees and causes entrepreneurs to process these natural resources which use the results for wood processing industry for wood industry companies. The purpose of this study is to determine the analysis of the calculation of the cost of production per cubic meter flooring with the cost of production method of the full costing approach, and to find out the total cost of production that can be absorbed in each production department. The type of data in this study is qualitative data and quantitative data both primary data and secondary data as supporting data. The data source is taken from company reporting and documentation, as well as the available files relating to the cost of flooring production per cubic meter (m3) of PT. Albasia Jaya Sukabumi Regency. The data analysis method used is to analyze each note, documentation and report then described. For the purposes of analysis and discussion, the authors use a cost accounting analysis tool by carrying out a classification of costs on the basis of the basic functions that exist in the company and determine the cost of production with a full costing approach. That the total cost of production according to PT. Albasia Jaya Sukabumi Regency is IDR 435,747,835.44 whereas according to the full costing method treatment is IDR 433,046,198.86 this means that there is a difference that must be corrected as much as IDR (2,701,638.58). Then for the basic price per cubic meter (m3) of Bengkirai flooring according to PT. Albasia Jaya in the amount of Rp 1,188,403.88 while according to the full costing method of Rp 1,181,035.09 this means that there is a difference in the basic price per cubic meter (m3) of Rp (7,368.79). The difference was caused by differences in the calculation of lost products at the end of the process according to PT Albasia Jaya of Rp. 22,969,532.98 while according to the full costing method of Rp. 25,550,092.30. That in accordance with the hypothesis stated above, the PT Albasia Jaya cost of goods manufactured report is acceptable.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA USAHA TEMPE PAK ALI DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 118
Author(s):  
TITIK YUNI PUSPITA SARI
Keyword(s):  
Primary Data ◽  
Activity Based Costing ◽  
Descriptive Research ◽  
Direct Observations ◽  
Conventional Methods ◽  
Cost Of Production ◽  
The Difference ◽  
Costing System ◽  
Abc Method ◽  
The Cost

The formulation of the problem in this study is to find out how much the basic price per pack of tempe in the Tempe Pak Ali business if calculated using conventional methods and activity based costing method, what factors cause differences in the cost of production based on the system activity based costing with conventional methods in Mr. Ali's Tempe Business. The research method used is descriptive research with a quantitative approach. The type of primary data obtained from interviews and direct observations on the Tempe Pak Ali Business. The results of this study are the cost of tempe production based on the activity based costing system of Rp. 8632.66 and conventional system based of Rp. 9,389.41. The conclusion of this study is the difference that occurs in determining the cost of production used by Tempe Pak Ali's Business with the activity based costing method due to the imposition of overhead costs produced by making tempe and conventional methods and ABC methods are different, so that the costs obtained can be greater or more small. The activity based costing method can be applied to Pak Ali's Tempe Business because using the ABC method requires lower costs than using conventional methods.

scholarly journals Calculation of the Cost of Production in Determining the Selling Price of Kelle Soap Products Sari Amertha Aan

2021 ◽  
Vol 4 (2) ◽  
pp. 173-178
Author(s):  
Luh Ayu Prastista Artami ◽  
◽  
I K Sudiartha ◽  
I Gede Made Karma ◽  
◽  
...  
Keyword(s):  
Qualitative Research ◽  
Production Costs ◽  
Data Sources ◽  
Primary Data ◽  
Observation Data ◽  
Selling Price ◽  
Analysis Technique ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

Determining the selling price of a product based on the cost of production can help find out what the right product selling price is to cover all production costs. This study aims to determine the calculation of the cost of production using the full costing method and to determine the calculation of the selling price set by the Soap Kelle Sari Amertha Business and the selling price based on the calculation of the cost of production according to the full costing method. This research was conducted at the Soap Kelle Sari Amertha Business located in Banjar Petapan, Aan Village, Banjarangkan, Klungkung. The type of research used is qualitative research through interview and observation data collection techniques with data sources using primary data. The data analysis technique in this study is the full costing method. The results of this study indicate that the cost of production according to the Soap Kelle Sari Amertha Business and the cost of production according to the full costing method obtain different results so that there is a difference of Rp 5,825. The comparison of selling prices also shows that there is a difference in results between the selling price according to the Soap Kelle Sari Amertha Business and the selling price according to the calculation of the cost of production based on the full costing method.

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 ANALISIS PENDAPATAN USAHATANI KAKAO DI DESA SIONTAPINA KECAMATAN LASALIMU SELATAN KABUPATEN BUTON

2018 ◽  
Vol 2 (2) ◽  
pp. 111-122
Author(s):  
Suriadi Suriadi
Keyword(s):  
New Technologies ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Cost Ratio ◽  
Land Area ◽  
A Value ◽  
Cocoa Production ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

This research aims to analyze the amount of income earned by farmers from cocoa farming. This research was conducted from May to June 2013 in Siontapina village of Lasalimu Sub-district of Buton Regency. The research sample is determined by sample random techniques (Simple random sampling method) with 30 people. Research data obtained through direct interviews with farmer respondents using a questionnaire. While secondary data is obtained from the village office/administrative and related institutions were analyzed descriptively and quantitatively used to determine the level of income by the formula : N1 = TR- TC, TR = P x Q, TC = TFC + TVC, comparative analysis: Revenue - cost ratio for comparing the difference between the value of production and the cost of production by the formula RC ratio : R/C = Revenue (TR) / Total Cost (TC). The results showed that the income earned by farmers from cocoa farming with land area ranges between 1 to 3 ha of IDR 8,109,000 - 35,437,000/year, with income per capita monthly average IDR 675,750,00 so that Siontapina village had not been considered poor, the average income earned by farmers in cocoa farming with land area- average of 2,05 hectares of IDR 18,426,767/year. Cocoa farming by farmers still does because based on the results of feasibility analysis obtained a value of 5.7. This illustrates that every cost IDR 1.00 incurred by farmers will gain acceptance by IDR 5.7. So, farmers are expected to carry cocoa farming is more responsive and responsive to the presence of new technologies that can increase cocoa production.   Keywords: revenue, cost of production, cocoa.

scholarly journals Analisis Faktor – Faktor Yang Mempengaruhi Tingkat Produksi Selada Air (Studi Desa Wringin Anom Kecamatan Poncokusumo Kabupaten Malang)

2020 ◽  
Vol 4 (1) ◽  
pp. 110-119
Author(s):  
Rifatin Amalia ◽  
Idah Zuhroh ◽  
Syamsul Hadi
Keyword(s):  
Primary Data ◽  
Land Area ◽  
Significant Negative Effect ◽  
Negative Effect ◽  
Cost Of Production ◽  
The Cost ◽  
Production Facilities

This study aims to analyze the effect of land area, labor, production facilities costs on the results of watercress production in Poncokumo District, Malang Regency in one season. The data used is primary data, which obtained through direct field interviews with 35 watercress farmers. The method in this study is quantitative. The result shows that the land area and the cost of production facilitie have a positive and significant effect on the production of watercress. While labor has a significant negative effect on the production of watercress.

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 ANALISYS PRODUCTION COST of SAWMILL ON THE PT KATINGAN TIMBER CELEBES IN WAMLANA VILLAGE BURU REGENCY

2020 ◽  
Vol 4 (1) ◽  
pp. 64-79
Author(s):  
Fitri N.S. Ellis ◽  
Troice E. Siahaya ◽  
Mersiana Sahureka
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Labor Cost ◽  
Research Data ◽  
Overhead Cost ◽  
Interview Methods ◽  
Sawmill Industry ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

The objective of this study was to find out components of production cost and analyzing the cost of production materials which used full costing method and variable costing method. This research was conducted at October 2019 on PT. Katingan Timber Celebes Wamlana Village, Fenaleisela Subdistrict, Buru Regency. The company is a buried sawmill industry at Buru Island when has a primary industrial license for timber. Research data were collected by observation, documentation and interview methods, and then analyzed by full costing and variable costing methods. The result showed that the components of production cost consist of raw materials cost, direct labor cost used fixed factory overhead cost and variable factory overhead cost. The cost of production used costing method have value of  Rp.5.120.341.644,- more higher compered to variable costing is Rp.4.542.320.899,- the difference value of the cost of production due to full costing methods which imposes the fixed overhead cost and the variable overhead cost, that the cost of production is higher than with variable costing methods which imposes by factory overhead cost.

scholarly journals Pendampingan dalam penentuan besaran biaya produksi untuk usaha keripik dengan menggunakan metode Activity Based Costing

2020 ◽  
Vol 1 (2) ◽  
pp. 49-58
Author(s):  
Dewi Sukmasari ◽  
◽  
Yenni Agustina ◽  
Agrianti Agrianti ◽  
Susi Sarumpaet ◽  
...  
Keyword(s):  
Conventional Method ◽  
Positive Response ◽  
Positive Impact ◽  
Selling Price ◽  
Activity Based Costing ◽  
Family Economy ◽  
Cost Of Production ◽  
Abc Method ◽  
The Right ◽  
The Cost

Purpose: The cost of production is an important component in determining the selling price. The right and accurate cost of goods manufactured can provide the right information for decision-makers. Kelurahan Tanjung Raya is one of the sub-districts located in the subdistrict of peace. One form of a business carried out by the home industry is the chips business. The chip business is one of the businesses that can help the family economy. This PkM partner is the Dasawisama Women chip business group in the Tanjung Raya sub-district, RT 015. The main problem of partners is that they are still biased in calculating the cost of goods manufactured, while the production cost is an essential component in determining the selling price. The PkM method provided is in the form of training and mentoring. As the results of this activity, the respondent welcomed this activity with a positive response and increased understanding of the respondents in comparing the cost of goods manufactured with the conventional method and the ABC method. The purpose of this study was to increase the skill and the knowledge of participants. Method: The activities carried out were training and accompaniment. Results: Respondents welcomed this activity with a positive response and increased respondent understanding in comparing the cost of goods manufactured comparisons with the conventional method and the ABC method. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Cost of production, ABC, Selling price

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