ANALISIS BIAYA VOLUME LABA PADA PT. HADINATA BROTHER DALAM KAITANNYA DENGAN PENINGKATAN PROFITABILITAS PERUSAHAAN

2019 ◽  
Vol 7 (02) ◽  
pp. 141
Author(s):  
Muhammad Nur Rizqi
Keyword(s):  
Accounting System ◽  
Sales Volume ◽  
Fixed Costs ◽  
Range Analysis ◽  
Product Mix ◽  
Key Words Cost Analysis ◽  
Income Statement ◽  
Conducting Research ◽  
Cost Accounting System ◽  
Break Even Point

Cost volume profit is concerned with determining the sales volume and product mix needed to achieve the level of profit. This analysis is a tool that will provide information to management about the relationship between costs, profits, product mix and sales volume based on the following assumptions: that all costs can be separated into part variable and part fixed, and that the total fixed costs are constant throughout the range analysis, and total variable costs change proportionately to changes in volume. The purpose of this study was to find a level of significance, the analysis reports in a vertical Income, Profit and Loss report analyzes horizontal and analytical results reported in the Profit and Loss concern cost volume profit at PT. Hadinata BROTHERSThe research method used is a case study method. This method covers the activities carried out by conducting research directly to the location to obtain the necessary data in connection with the problem under study. The study was conducted at the manufacturing company PT Hadinata BROTHERSFrom the results of research conducted, that the PT Hadinata BROTHERS January sales of 100%, February 77.02%, March 69.63%, 69.96% April, May 38.23%, 41.92% June decline highly significant, while the price of goods sold in January 97.65%, February 98.73%, March 90.59%, 97.66% April, May 177.40%, 112.25% in June and operating costs of January 2, 87% February 2.84% March 2.57% April 3.22% May 5.64% June 6.22%. Resulting in profits in January -0.53% February -1.67% March 6.83% -0.88% April, May -83.05%, -18.47% in June. So the calculation of break even point analysis (BEP) for January Rp. 1.884.750.000, February Rp. 1.6245 billion, in March Rp. 1.953.437.500, In April Rp. 1.889.750.000, May Rp. 1.323.000.000, June Rp. 1211370000.The results of the evaluation in this study that Analysis on the Income Statement in a vertical, PT Hadinata BROTHERS unprofitable can be said because it has not shown the numbers increased continuously. Overall in each unit of the income statement is presented there are irregularities that occurred at the Cost of Goods Sold which almost every month figures show a drop sales Cost of Goods or small. Analysis on the income statement horizontally, PT. Hadinata BROTHERS is a graph showing a decline in the percentage of each month. Overall figures on Cost of Goods Sold problems are large, while the sales figures showed a decline in every month. To anticipate the losses the company needs to make cost accounting system is organized so it can be budgeted revenues, expenses and profits as well. Key words: cost analysis of volume, profitability profit 

scholarly journals The Theoretical Substantiation of Cost Accounting in the Light of Conflicting Approaches (English version)

2006 ◽  
Vol 2 (3) ◽  
pp. 124
Author(s):  
Marcell Schweitzer
Keyword(s):  
Cost Accounting ◽  
Steering System ◽  
Separation Theorems ◽  
Accounting System ◽  
Accounting Systems ◽  
Theoretical Substantiation ◽  
Income Statement ◽  
Definition Of ◽  
Cost Accounting System ◽  
Income Accounting

In Germany, a discussion has been in progress for a number of years on the theoretical substantiation and the necessity of an independent cost accounting system. The spectrum of views involved ranges from a complete integration of cost accounting (internal income statement) into the profit and loss statement (external income statement) to as complete a separation as possible of the two income accounting systems. This contribution will represent, from a German standpoint, how the discussion has developed, and what its present state is.The conclusion of this contribution is a recommendation of a theoretically substantiated separation of the two types of income statements.The contribution pursues several different purposes:(a) an identification of the historical roots of the theoretical basis of cost accounting,(b) an account of the problem field of the firm and its structures,(c) a definition of the position of separations and separation theorems,(d) an analysis of perspectives of investigation of a theoretical substantiation,(e) a methodical orientation of cost accounting by the planning and steering system,(f) an account and appreciation of recent contributions on the theoretical substantiation,(g) a theoretical substantiation of an independent cost accounting system.

A New Cost Accounting Model and New Indicators for Hospital Management Based on Personnel Cost

2011 ◽  
pp. 419-434
Author(s):  
Yoshiaki Nakagawa ◽  
Hiroyuki Yoshihara ◽  
Yoshinobu Nakagawa
Keyword(s):  
Indirect Cost ◽  
Cost Accounting ◽  
Personnel Cost ◽  
Accounting System ◽  
Financial Indicators ◽  
Personnel Costs ◽  
Accounting Model ◽  
The Difference ◽  
Cost Accounting System ◽  
Break Even Point

New financial indicators were developed based on personnel costs which were calculated using this new cost accounting system. Indicator 1: The ratio of the marginal profit after personnel cost per personnel cost (RMP). Indicator 2: The ratio of investment (=indirect cost) per personnel cost (RIP). Operation profit per one dollar of personnel cost (OPP) was demonstrated to be the difference between the RMP and RIP. The break-even point (BEP) and break-even ratio (BER) could be determined by combining the indicators. RMP demonstrates not only the medical efficiency, but also the medical productivity in the case of DPC/DRG groups. OPP can be utilized to compare the medical efficiency of each department in either one hospital or multiple hospitals. It also makes it possible to evaluate the management efficiency of multiple hospitals.

EntertainmentNow.com

2017 ◽  
pp. 1-5
Author(s):  
Mark E. Haskins ◽  
Kristy Lilly ◽  
Liz Smith
Keyword(s):  
Simple Calculation ◽  
Variance Analysis ◽  
Sales Volume ◽  
Fixed Costs ◽  
Product Mix ◽  
Link Type

This case presents an opportunity for students to use flexible budgeting to perform a variance analysis on the operating results of EntertainmentNow.com. First, the company's original budget is flexed to account for changes in sales volume. Then, actual results are compared to the flexed budget and analyzed for product mix, price, cost of goods sold, efficiency, and other variances. In addition, the case requires a simple calculation to determine the breakeven level of sales given the company's current variable and fixed costs.

Case Studies, Trade War Impacts Between USA And China : The Decline Of Cotton Carded Yarn 32/1 Selling Volume To China On Dan Liris Incorporation

2020 ◽  
Vol 11 (1) ◽  
pp. 91-91
Author(s):  
Riza Indah Pramesti A.Md ◽  
Avina Utari A.Md
Keyword(s):  
Mixed Method ◽  
Swot Analysis ◽  
The United States ◽  
External Factors ◽  
Sales Volume ◽  
Employee Welfare ◽  
Analysis Technique ◽  
Trade War ◽  
Conducting Research ◽  
New Strategies

This study aims to describe the prospect of the trend of export sales volume of 32/1 cotton carded yarn in PT Dan Liris. In 2018, the volume of exports of 32/1 cotton carded yarn to China dropped dramatically to zero orders. In addition, research on the decline in the sales volume of exports of 32/1 cotton carded yarn to China aims to find out deeply the flow of the company's external factors, namely trade war which caused a decline in the volume of export sales to China at PT Dan Liris. The method used in this study is a mixed method by providing an overview of the problems that occur in the PT Dan Liris company. The analytical tool in this study is the trend analysis technique by giving an overview of the trend in volume and the prospect of possible future export volumes of yarn products. The results of the analysis of the data obtained are the volume of export sales of PT Dan Liris yarn to China that are upside down or unstable. This study also succeeded in revealing that the existence of external factors in the trade war that occurred between the United States and China was very detrimental to the company in terms of income and continuity of production. Based on the results of the analysis of the data, the authors then conducted a SWOT analysis matrix as the company's alternative. The author suggests 12 new strategies that can be done by PT Dan Liris such as PT Dan Liris can take action by utilizing promotional services either online or offline, conducting research and analyzing the development of buyer countries related to economic issues on a regular basis, as well as the likely impact on the company. A survey of customer satisfaction and attention to employee welfare is also very important to maintain the integrity of the company. Keywords: Sales Volume, Trade War, Company Integrity.

AN ARCHIVAL INVESTIGATION OF A LATE 19TH CENTURY ACCOUNTING INFORMATION SYSTEM: THE USE OF DECISION AIDS IN THE AMERICAN PRINTING INDUSTRY

2001 ◽  
Vol 28 (1) ◽  
pp. 3-18 ◽  
Author(s):  
Roger B. Daniels ◽  
Jesse Beeler
Keyword(s):  
Information System ◽  
19Th Century ◽  
Cost Allocation ◽  
Decision Aids ◽  
Accounting Information ◽  
Accounting System ◽  
Printing Industry ◽  
Late 19Th Century ◽  
Accounting Information System ◽  
Cost Accounting System

This study investigates management's use of decision aids within the context of an accounting information system of a late 19th century American printing firm. Our findings suggest that the use of decision aids by management transformed traditional accounting techniques and the cost accounting system into an intricate accounting information system by 1880. These decision aids allowed managers to manipulate accounting information to support decisions involving pricing, cost allocation and estimation, profitability assessment, management of receivables, and inventory control. The findings shed new light on the early work of Alexander Hamilton Church on the issue of idle time accounting and raises questions about the uniform costing movement in the American printing industry.

LYMAN MILLS AND ITS ENCOUNTER WITH PUBLIC ACCOUNTANTS' INVENTORY COSTING CIRCA 1920

2007 ◽  
Vol 34 (2) ◽  
pp. 169-200 ◽  
Author(s):  
Daijiro Fujimura
Keyword(s):  
Accounting System ◽  
Accounting Systems ◽  
Income Statement ◽  
Public Accountants ◽  
And Performance

This paper addresses the schedule of cost of goods manufactured and the income statement of Lyman Mills (LM) for the year 1917. They were prepared by CPAs at the request of LM, based on the books of account and its accounting system dating from the 1850s. This system was described, but not perfectly enough, in Johnson and Kaplan's Relevance Lost [1987]. This paper compares the schedule of cost of goods manufactured and income statement prepared by CPAs with the accounts in LM's ledger summarizing its costs and performance. It leads to the conclusion that the traditional accounting system of LM was a complete accounting system different from but comparable to today's accounting systems.

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