scholarly journals Methods for calculating the cost of production in industrial enterprises and their comparative analysis

2019 ◽  
pp. 49-56
Author(s):  
S. Reydolda ◽  
Keyword(s):  
Comparative Analysis ◽  
Industrial Enterprises ◽  
Cost Of Production ◽  
The Cost

Improving the process of allocating indirect costs to the cost of production (works, services) of industrial enterprises

2021 ◽  
pp. 179-184
Author(s):  
И.Е. Мизиковский
Keyword(s):  
Decision Making ◽  
Indirect Costs ◽  
Production Costs ◽  
Management Decision ◽  
Activity Based Costing ◽  
Information Base ◽  
Industrial Enterprises ◽  
Management Decision Making ◽  
Cost Of Production ◽  
The Cost

Статья посвящена вопросам совершенствования распределения косвенных затрат на производство на себестоимость продукции (работ, услуг) промышленных предприятий, повышения точности показателей, инкорпорируемых в информационное пространство принятия управленческих решений. Разделение косвенных затрат на основные затраты (расходы на содержание и эксплуатацию оборудования) и накладные (административно-управленческие расходы), выбор соответствующих им драйверов, позволяют в значительной степени повысить точность калькуляционных результатов и эффективность экономических расчетов в целом. Целью исследования явилась разработка методики, позволяющей оптимизировать процесс калькулирования себестоимости продукции промышленного предприятия, обеспечить формирование результативной информационной базы выработки управленческих воздействий со стороны лиц, принимающих управленческие решения. Исследование проводилось с применением функционально-процессного и системного подходов к изучению традиционных бухгалтерских (управленческих) практик распределения косвенных затрат. Исследованы традиционный и предлагаемый способы распределения косвенных расходов, проведено сопоставление их результатов, сделаны выводы о перспективах внедрения элементов метода «Activity-based costing (ABC)» на исследуемых предприятиях. The article is devoted to the issues of improving the distribution of indirect production costs to the cost of production (labor, services) of industrial enterprises, improving the accuracy of indicators incorporated in the information space of management decision-making. The division of indirect costs into basic costs (maintenance and operation of equipment) and overhead costs (administrative and management costs), the choice of appropriate drivers, can significantly improve the accuracy of calculation results and the efficiency of economic calculations in general. The purpose of the study was to develop a methodology that allows optimizing the process of calculating the cost of production of an industrial enterprise, to ensure the formation of an effective information base for the development of management actions on the part of management decision makers. The study was carried out using functional-process and system approaches to the study of traditional accounting (management) practices for the distribution of indirect expenses. The traditional and proposed methods of distributing indirect costs are studied, their results are compared, and conclusions are drawn about the prospects for implementing elements of the «Activity-based costing (ABC)» method at the enterprises under study. Cost of production, industrial enterprises, calculation, activity-based costing, indirect costs, value stream, information base of management decision-making

scholarly journals Analysis And Optimization Of Product Costs And Expenses In Enterprises

2021 ◽  
Vol 03 (01) ◽  
pp. 11-19
Author(s):  
Nodirjon Yakubdjanovich Artikov ◽  
◽  
Shavkat Jabborberganovich Kurbanbayev ◽  
Keyword(s):  
Financial Statements ◽  
Industrial Enterprise ◽  
Manufacturing Companies ◽  
Industrial Enterprises ◽  
Current State ◽  
The Subject ◽  
Cost Of Production ◽  
The Cost ◽  
Product Costs

This article discusses the analysis and optimization of product costs and expenses in enterprises. Manufacturing companies and their financial statements is the subject of this article. The subject of this article is to determine the cost of production in this industrial enterprise, its current state and ways to further reduce it. And this article also aims to identify ways to reduce the cost of production in industrial enterprises in the context of modernization of the economy and to develop scientific conclusions and recommendations.

Development of the energy management system of an industrial enterprise (on the example of company «Sebryakovcement»)

2021 ◽  
pp. 94-104
Author(s):  
Т.А. Забазнова ◽  
Т.В. Секачева ◽  
С.Е. Карпушова
Keyword(s):  
Energy Management ◽  
Management System ◽  
High Energy ◽  
Industrial Enterprise ◽  
Energy Management System ◽  
Industrial Enterprises ◽  
Cost Of Production ◽  
The Cost ◽  
The Competitiveness Of Enterprises ◽  
High Energy Consumption

В нашей стране затраты на топливо и энергию составляют от 10 до 40% себестоимости продукции. Такой высокий уровень энергоемкости увеличивает затраты предприятия, связанные с производством продукции, и, как результат, снижает его конкурентоспособность. Поэтому реализация энергосберегающих программ на промышленных предприятиях становится первоочередной задачей. Стратегическое управление энергоэффективностью позволит поэтапно оптимизировать работу и значительно сократить расходы предприятия. В статье проведены анализ и оценка активности промышленного предприятия АО «Себряковцемент» с учетом оценки энергоемкости его деятельности. Для развития существующей системы управления энергозатратами промышленного предприятия предложена модель на основе стандарта ИСО. In our country, the cost of fuel and energy is from 10 to 40% of the cost of production. High energy consumption of products should be recognized as the main problem, due to the fact that it has an impact on increasing the cost of production and, as a result, on reducing the competitiveness of enterprises. Therefore, the implementation of energy-saving programs at industrial enterprises becomes a priority. Strategic management of energy efficiency will allow you to gradually optimize the work and significantly reduce the costs of the enterprise. The article analyzes and evaluates the activity of the industrial enterprise of company «Sebryakovcement», taking into account the assessment of the energy intensity of its activities. In the development of the existing energy management system of an industrial enterprise, a model based on the ISO standard is proposed.

scholarly journals Accounting information when calculating the cost of production of an industrial enterprise as an element of cost management

2021 ◽  
Vol 81 (1) ◽  
pp. 86-95
Author(s):  
T. Kuvaldina ◽  
◽  
O. Zhaltyrova ◽  
Keyword(s):  
Economic Efficiency ◽  
Cost Management ◽  
Accounting Information ◽  
Cost Accounting ◽  
Industrial Enterprise ◽  
Cost Calculation ◽  
Market Conditions ◽  
Industrial Enterprises ◽  
Cost Of Production ◽  
The Cost

The data of calculating the actual cost of production are widely used in production management at industrial enterprises, to monitor compliance with the standard cost of production adopted by the enterprise, to identify ways to optimize labor costs and material resources. The level of cost depends on the activity of an industrial enterprise in a market economy: the amount of profitability, the economic efficiency of its activities. The choice of the method of cost accounting and calculating the cost of production depends on the specifics of the technology and organization of production, as well as the requirements of the efficiency of enterprise management. Studying the formation of accounting information when calculating the cost of production by type of product, comparing the level of costs with the revenue received makes it possible to determine the economic efficiency of production. The purpose of this study is to identify the problems of forming accounting information when calculating the cost of production for making decisions to reduce costs. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. When considering the cost calculation, attention is paid to the fact that in market conditions there is a need for detailed cost accounting and calculation of the cost of production. If we take into account that in market conditions, prices for products are formed as demand increases, and demand is influenced by external factors, then we can only influence the costs based on the cost calculation. The basis for making effective management decisions will depend on how reliable and to what extent the accounting information is formed. Costs are the main constraint on the profit of industrial enterprises, since the main strategic goal of any enterprise is the mechanism for increasing profits. The ability to achieve this goal is limited by the following internal factors: the complexity of the cost grouping, technological processes, and the impact on product quality. It is necessary to improve the information system, which is based on the data of primary documents, document flow and the order of cost grouping. The proposed measures will contribute to strengthening the control function of the management and, as a result, effective cost management.

scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE HARGA POKOK PESANAN PADA CV MITRA BISNIS ANDA

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Zidna Farihah Hayat ◽  
Sulistiyo
Keyword(s):  
Comparative Analysis ◽  
Production Costs ◽  
Order Method ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost

The aim of this research to identify the elements of cost of production and calculate the cost of production of CV Mitra Bisnis Anda with the Cost of Job Order Method. Writing method used is descriptive and exposition method. Meanwhile, the exposition describes the classification of costs according to the method of job order and calculation of the cost of production for each product. The method of analysis used is comparative analysis, that is by comparing the calculation of cost of production by the job order method with the cost of production by the company. Based on the calculation and analysis that has been done, there is a difference in cost of production amounted to Rp. 33.137,53.-, for the springbedsandaran kotak is Rp. 22.864,13.-, while for the springbedsandaran konde isRp. 10.273,4.-. The difference arises because there are differences in the classification of production costs, the company does not include depreciation cost because the company has not shrunk its assets, nor does not include the cost of repairs and maintenance when calculating the factory overhead costs

scholarly journals A METHOD OF CALCULATION OF DIRECT AND INDIRECT SALES REVENUE GROWTH AT AGROINDUSTRIAL ENTERPRISES

2019 ◽  
pp. 87-98
Author(s):  
Dmitriy PARMACLI ◽  
Tetyana DERKACH ◽  
Lyudmila BAKHCHIVANZHI
Keyword(s):  
Indirect Effect ◽  
Industrial Complex ◽  
Fixed Costs ◽  
Marginal Revenue ◽  
Method Of Calculation ◽  
Industrial Enterprises ◽  
Cost Of Production ◽  
High Level ◽  
The Cost ◽  
Output Volume

Introduction. Calculation of economic efficiency for the purpose of increasing sales revenues at agroindustrial enterprises has its own specifics. Implementation of new organisational and economic initiatives leads not only to a direct economic impact, but likewise to a significant indirect effect as well. The analysis of scientific publications on this problem allowed to find out that the existing techniques of the analysis of influence of factors on financial results of activity of the enterprises of agro-industrial complex are characterized by the high level of adaptedness to conditions of practical economic activity and provide needs of financial managers at adoption of optimal management decisions. However the high level of production diversification of the enterprises of agro-industrial complex demands further improvement of the factorial analysis taking into account branch features of the enterprises of the agro-industrial sector. Purpose of the research is to elaborate and to demonstrate – based on specific examples – a method of calculation of direct and indirect effect of marginal sales revenues at agroindustrial enterprises. The important question is due to what factors is the increase in profits from product sales. Results. The specifics of calculations of economic efficiency of innovative developments at agroindustrial enterprises are provided. Furthermore, a method of calculating revenue per unit of production and in total across an enterprise, including those achieved due to output volume growth, a decrease in the cost of production and an increase in realised output prices, is presented. However, both in academic and practical production conditions the method of calculating the values and interrelations between a direct and an indirect effect are elaborated on insufficiently. It is quite obvious that the revenue per unit of output and total revenue realised across an enterprise tends to increase alongside an increase in the total sales volume respectively. However, hereby the following relationship is identified: marginal revenue due to a decrease in the cost of production typically exceeds marginal revenue due to an increase in sales revenues. This relationship is confirmed based on an example of an industrial enterprise. Therefore was executed research of interrelation of direct and concomitant effect growth of volume of realization for what were executed calculations of gain of profit both due to growth of the sum of realization, and due to decrease in prime cost (at the invariance of prices for products). Conclusions. The conducted research allowed to find out that the concomitant effect, that is profit mark-up due to decrease in product cost, exceeds a direct effect, received for the account of growth of volume of realization, is reached in case when coefficient of a ratio of concomitant effect to direct effect directly proportional the specific weight of constant expenses in structure of prime cost and inversely proportional coefficient of profitability of the sold products. The conducted research demonstrated that the efficiency of implementation of innovative developments at industrial enterprises which are directed towards an increase in sales volumes depend not only on marginal output volume, a decrease in the cost of production and an increase in sales prices, but also on an initial state of production expressed via a ratio of fixed costs to variable costs and a resulting level of production profitability accordingly. A higher economic effect if provided by an innovative development which – all else equal – is implemented on industrial enterprises which have a higher share of fixed costs in the total structure and a lower output profitability respectively.

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

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DAN PENENTUAN HARGA JUAL ATAS PRODUK (Studi Kasus Pada PT Dasa Windu Agung)

2016 ◽  
Vol 1 (2) ◽  
pp. 183-190
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Manufacturing Industry ◽  
Sampling Method ◽  
Manufacturing Companies ◽  
Test Analysis ◽  
Automotive Components ◽  
Convenience Sampling ◽  
Cost Of Production ◽  
The Cost ◽  
Keywords Cost

This study aims to determine the determination of the cost of production for products produced by PT. DWA. The Company is engaged in the manufacturing industry specialized in automotive components. Its activity is carried out through a series of production processes, so that expenses spent in the production will be calculated into the cost of the production sold. The population in this study were all manufacturing companies in Jakarta. Convenience sampling method selected one of the companies that get the confidence to assemble three national car project in Indonesia, namely Timor, Bakrie and Maleo. Test analysis used in this study is to test the calculation of full costing with job order costing. This study shows that (a) determination of the cost elements associated with the cost of production and (b) determining the cost of production on a product-based job costing with full costing approach. Keywords: cost of production, full costing

The Engineering Design of Helical Spur Gear Transmission with Single Gear Pair for Electric Scooter

2015 ◽  
Vol 764-765 ◽  
pp. 374-378 ◽  
Author(s):  
Long Chang Hsieh ◽  
Tzu Hsia Chen ◽  
Hsiu Chen Tang
Keyword(s):  
Engineering Design ◽  
Spur Gear ◽  
Gear Transmission ◽  
Reduction Ratio ◽  
Gear Pair ◽  
Engineering Drawing ◽  
Electric Scooter ◽  
High Reduction ◽  
Cost Of Production ◽  
The Cost

Traditionally, the reduction ratio of a spur gear pair is limited to 4 ~ 7. For a spur gear transmission with reduction ratio more than 7, it is necessary to have more than two gear pairs. Consider the cost of production, this paper proposes a helical spur gear reducer with one gear pair having reduction ratio 19.25 to substitute the gear reducer with two gear pairs. Based on the involute theorem, the gear data of helical spur gear pair is obtained. According to the gear data, its corresponding engineering drawing is accomplished. This manuscript verify that one spur gear pair also can have high reduction ratio (20 ~ 30).

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