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.

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 MEASUREMENT OF THE EFFICIENCY OF SME CLUSTER USING DATE ENVELOPMENT ANALYSIS (DEA)

2018 ◽  
Vol 1 (2) ◽  
pp. 68-73
Author(s):  
Ma'ruf Ma'ruf ◽  
Sidiq Permono Nugroho ◽  
Anton Agus Setyawan ◽  
Muzakar Isa
Keyword(s):  
Human Resource ◽  
Raw Materials ◽  
Labor Cost ◽  
Cost Structure ◽  
Raw Material ◽  
Central Java ◽  
Material Cost ◽  
The Cost ◽  
Date Envelopment Analysis

This study explored the efficiency of SME Cluster. We developed an efficiency model consistingof operational capital, labor cost and raw material cost as the inputs. We proposed sales revenueand assets as the outputs of the model. Furthermore, a survey was conducted by involving 83SMEs in three different clusters. These three different clusters were batik cluster, furniture cluster,and apparel cluster. These clusters had been considered as SMEs with large labor absorption andenormous productivity, particularly in the area of Central Java, Indonesia. Our result shows thatmost SMEs included in those three clusters are not efficient in operating their businesses. Themain problem is related with the cost structure, especially in costly raw materials. In addition, itis suggested to improve the performance of human resource in those SMEs.

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya)

2019 ◽  
Vol 7 (01) ◽  
pp. 47
Author(s):  
Jeffry .
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Labor Costs ◽  
Overhead Cost ◽  
Cost Of Production ◽  
Production Calculation ◽  
The Cost

PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and factory overhead costs are absorbed by the product orders can not be calculated specifically. With job order costing method , PT . Organ Jaya will easily find the cost of production for each order , because in the calculation of the cost of production is not affected by the initial inventory of final goods as well as ordered , then the cost of production is the basis for determining the cost of production . Calculation of cost of production is carried out by PT . Jaya organ still manually so that the resulting lack of accurate information , in this case PT . Jaya organs not use time sheet and job cost ticket as a medium in the calculation of production costs in order to determine the cost of production . Keyword : Job order costing-overhead cost

scholarly journals Efficiency of Cassava Production in China: Empirical Analysis of Field Surveys from Six Provinces

2018 ◽  
Vol 8 (8) ◽  
pp. 1356 ◽  
Author(s):  
Hailing Fu ◽  
Yi Qu ◽  
Yi Pan
Keyword(s):  
Technical Efficiency ◽  
Large Scale ◽  
Production Efficiency ◽  
Raw Materials ◽  
Downstream Processing ◽  
Labor Cost ◽  
Raw Material ◽  
Labor Costs ◽  
Current Output ◽  
Cassava Production

Cassava is becoming increasingly important as an industrial raw material in China. However, an insufficient supply of cassava raw materials and the expanding demand for cassava in downstream-processing industries restricts the development of the cassava industry in China. This paper studies how to increase the scale of cassava planting and promoting cassava production efficiency using output-oriented Data Envelopment Analysis (DEA) modeling. Overall Technical Efficiency (OTE), Pure Technical Efficiency (PTE), and Scale Efficiencies (SE) of the cassava-production system in the major cassava production areas of China are calculated using Variable Returns to Scale (VRS). Results reveal that, in addition to the Guangdong province, the OTE of Guangxi, Hainan, Fujian, Yunnan, and Jiangxi is inefficient, with an OTE of less than 1. The largest cassava-planting province, Guangxi, has the lowest SE with 0.551. The PTE of Guangxi is close to the minimum with 0.344. The OTE of Guangxi is also the lowest among the five provinces with 0.190. This study also presents ways to improve production efficiency. Results reveal that Guangxi has a large ratio of transverse adjustment on average. In the Guangxi province, 1.70% of the service cost and 1.72% of the labor cost need to be eliminated to keep the current output scale. Meanwhile, service and labor costs need to be reduced by 3164.85 and 3209.92, respectively, to achieve the best production efficiency. Further industrialization and large-scale cassava cultivation, increased yield, and strengthened cooperation with the Association of South East Asian Nations (ASEAN) and Africa are suggested as policy options to improve the cassava system in China.

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 Analisis dan Perancangan Aplikasi Berbasis Web untuk Pengelolaan Harga Pokok Produksi Menggunakan Metode Harga Pokok Proses

2019 ◽  
Vol 17 (2) ◽  
pp. 1
Author(s):  
Magdalena Karismariyanti
Keyword(s):  
Web Application ◽  
Production Cost ◽  
Raw Materials ◽  
Unit Cost ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Web Based ◽  
Cost Of Production ◽  
The Cost

Manufacturing of products incurred raw material costs, direct labor costs, and factory overhead   costs, which could be used to determine the price of the product sold.  On the contrary, the company, which manufactured thousands of toys and dolls monthly, did not have proper cost record. Production cost calculated by the average of total cost divided with a total of confirmed product. Hence, the production cost for each product could not be defined precisely. Based on the problems described, a web application was developed to manage the recording of transaction and automatically calculated the cost of production. This application's functionalities were able to manage purchasing activities, handing over raw materials to production, confirming finished goods, calculating production costs, posting journals and ledgers, and reporting of the cost of production. This application could help companies to calculate the unit cost. Based on a comparison between manual and application testing, it could be concluded that output in the application displayed an exact match from the manual. Thus, this web-based application was ready to be implemented in the company.

scholarly journals Analisis just in time sebagai alat bantu perencanaan persediaan untuk memaksimalkan laba

El Dinar ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 98
Author(s):  
Zen Nufus Segawati
Keyword(s):  
Cycle Time ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Just In Time ◽  
Labor Costs ◽  
Electricity Costs ◽  
Materials Used ◽  
The Cost ◽  
Analysis Of Performance

The purpose of this study was to determine the application of JIT as inventory of planning to maximize profit at the karya perdana. This study used decriptive qualitative approach. Analysis of the data used the production cost analysis. Then, the analysis of the implemetation of JIT used the MPR for scheduling the purchaseof raw materials, the analysis of performance with line balancing to make improvements and production efficiencies. After that, compared the cost of production beforeand after implementing of JIT. The results showed that a decline in production costs after the implementation of JIT methods. By using the method of JIT, companies just made the purchase of raw materials used only as needed per day. This causes raw material costs decreased by 8.51%. with JIT method was also carried out repairs of production of cycle time for production effeciency at the cost of direct labor costs but no change whereas the use of engine-related electricity costs in overhead costs were calculated based on the actual production of cycle time thus causing a decrease in cost of 2.53%, as result of a decrease in these costs, the company had increased earnings by 6.67% comapared with the methods applied by the company without it

Sistem Informasi Pengalokasian Biaya Bahan Baku dengan Metode Harga Pokok Pesanan pada PT. Dian Karya Estate

2021 ◽  
Vol 3 (2) ◽  
pp. 16-26
Author(s):  
Nining Rahaningsih ◽  
Raditya Danar Dana ◽  
Nana Suarna ◽  
Sri Muflikah Kurniarti
Keyword(s):  
Production Cost ◽  
Cost Allocation ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Total Production ◽  
Financial Reports ◽  
Material Costs ◽  
Material Cost

Raw material costs are an important part of company operations, so we need a system that can accurately present raw material cost data which will be used as consideration for the company in making decisions. The system that is currently running at Kinaya Residence still uses a manual system so it is difficult to find accurate information. Based on the results of preliminary research, it can be concluded that in processing raw material costs using the cost of order method with the following characteristics 1) The nature of production is intermittent depending on on orders received, 2) The shape of the product depends on the specifications of the customer, 3) Collection of production costs is done on the order cost card, 4) the total production cost is calculated after the order is completed, 5) The production cost per unit is calculated, by dividing the total production cost by the total units ordered, 6) Accumulated costs generally use normal costs, 7) Products that have been completed are immediately handed over to the customer. Then to design a raw material cost allocation system that uses traditional methods with the programming language used is Hypertext Preprocessor. With this information system for allocating raw material costs, it is hoped that the presentation of financial reports about raw materials in companies can be done easily, quickly and accurately.

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