scholarly journals Penerapan Penilaian Persediaan Dan Perhitungan Harga Pokok Makanan Dengan Metode Fifo Pada Aplikasi Berbasis Web

2019 ◽  
Vol 4 (1) ◽  
pp. 381-395
Author(s):  
Gabriella Dwi Ayuni ◽  
Magdalena Karismariyanti
Keyword(s):  
Flow Analysis ◽  
Labor Costs ◽  
Web Based ◽  
Food Ingredients ◽  
Purchasing Department ◽  
Recording Process ◽  
Document Flow ◽  
Physical Adjustment ◽  
The Cost ◽  
Cost Report

The cost of food involved food consumed whereas labor costs and overhead costs were excluded. Both excluded costs were charged to various department. The value of the cost-of-food-sold shown in the food cost report, can be used as a reference to improve operational efficiency and take corrective actions. The value of the cost of foods consumed can be directly obtained from the inventory card using the First In First Out (FIFO) Method. The FIFO method calculated the actual cost of goods from the value of the goods themselves. In a foodservice industry, control of food supplies was an important activity, because inventory is one of the current assets nonetheless it is perishable. Moreover, inventory related transactions that had huge volume daily recorded unsystematically, can cause trouble with different amount between physical inventory checking and reports. Based on the weaknesses of the recording process, document flow analysis was carried out. Document flow analysis was used as a reference for developing web-based applications. This application was able to handle purchasing, delivery of food items from the purchasing department to the kitchen section, pick up of food ingredients for kitchen/meeting/promotion purposes, physical adjustment of inventory and displaying inventory cards and cost of food report.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA PT. CELEBES MINAPRATAMA BITUNG

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Dewi Sartika Kiay ◽  
Jenny Morasa ◽  
Winston Pontoh
Keyword(s):  
Analytical Calculation ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Method Of Calculation ◽  
Full Cost ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Report

Cost of Production is a collection of the costs incurred to process raw materials into finished materials. This study aims to determine the analytical calculation of the cost of production of fish processing wood at PT. Celebes Minapratam Bitung. This company is a manufacturing company was not immune from the problem and the calculation of production costs in determining the cost of production companies using the full cost method of separating elements where production costs are variable and fixed yet done. This has led to inaccuracies in the calculation of the cost of the product will affect the determination of the selling price and profit. The data analysis penlelitian ie, production processes, material cost report, report labor costs, overhead cost report. The results of determining the cost of production using the method in which the cost is calculated based on the full cost method is better according to the method of calculation used variable costing. This results in differences that affect the determination of the selling price. For that the company should separate the production costs resulting in proper production 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 Web-Based Architecture for Automating Quantity Surveying Construction Cost Calculation

2020 ◽  
Vol 5 (6) ◽  
pp. 45
Author(s):  
Jabar H. Yousif ◽  
Saif N. Abdul Majeed ◽  
Fouad J. I. Al Azzawi
Keyword(s):  
Cost Estimation ◽  
Construction Projects ◽  
Estimation Method ◽  
Real Data ◽  
Efficient Estimation ◽  
Cost Calculation ◽  
Labor Costs ◽  
Web Based ◽  
Quantity Surveying ◽  
The Cost

Quantity Surveying (QS) is a process concerned with controlling and managing the costs of construction projects. QS Measurement relies on sophisticated measurement rules that are understood by experienced practitioners. Traditional QS systems, such as standard paperwork, are time-consuming and only approximate the cost estimate. This paper aims to design and deploy a web-based framework for automating the cost estimation of concrete construction, using ASP.NET. It introduces a user-friendly interface, which ensures that the work is completed in the chronological order of the construction phases. The proposed QS framework offers a reliable and time-efficient estimation method, in comparison to other methods (i.e., human labor using paper or Excel), which was tested using real data and was validated by experts and consultant companies. Furthermore, it automated the reading of project information from construction maps, which reduced errors when estimating costs. It could also automatically determine the project location using Google Maps and could quickly guide the user to the location. The proposed QS framework automated the manual and Excel work of cost computing with an accuracy of 99%, reducing human calculation errors. It also effectively reduced the calculation time to only three days (compared to 114 days of manual work or 19 days of Excel work). The comparison result of the Quantity Surveyor’s average paid salary indicated that using web-based QS framework helps in reducing the cost estimation time and labor costs.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN USAHATANI KACANG TANAH DI KECAMATAN SEMAU KABUPATEN KUPANG

2020 ◽  
Vol 21 (1) ◽  
pp. 25-33
Author(s):  
Deni K.L. Mudin ◽  
Paulus Un ◽  
Lika Bernadina
Keyword(s):  
Social Life ◽  
Economic Value ◽  
Coefficient Of Determination ◽  
Labor Costs ◽  
Land Area ◽  
Average Income ◽  
Dry Land ◽  
Regression Methods ◽  
The Cost ◽  
Total Average

ABSTRACT Peanuts are one of the high economic value commodities in the dry land area. This commodity also contributes to the social life of the dry land area. This research has been conducted in Semau Sub-district, Kupang Regency, with the aim to determine the amount of income, break event point (BEP), R / C ratio, efficiency of capital use and factors that affect the income of peanuts farming, with the number of farmer respondents as many as 92 people , simple randomly selected. Data that has been collected by survey, library and interview methods; analyzed quantitatively-descriptive using regression methods. The results showed that the total average income of peanut farming in the study location was IDR 1,739,895 with a total average income of IDR 3,498,261 and a total average cost of IDR 1,758,366. While the break event point average of production is 147 Kg and the break event point price is IDR. 6.509, while for the total average the R / C ratio is 1.99. With factors that affect income are production (X1), seed costs (X2), and labor costs (X3). From the regression results with the Cobb-Douglass function the coefficient of determination (R2) is 0.822 with the meaning that variations in independent variables such as production, seed costs and labor costs explain the dependent variable namely income (Y) of 82.20% and the rest 17.80 % is explained by variables outside of the variables analyzed. From the results of the F test (diversity test) it was found that the factors X1, X2, and X3 had a significant effect on income at ⍺ 1%, then accept H1 at least one of: βi ≠ 0. Whereas the results of the t test (partial test) obtained that factors significant effect on income, namely production (X1) and labor costs (X2), while the cost of seeds (X3) does not significantly affect income.

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.  

Economic feasibility of restoration of degraded and neglected lands

2020 ◽  
pp. 79-90
Author(s):  
Anastasiya V. Mironova ◽  
Igor’ V. Liskin ◽  
Irina I. Afonina
Keyword(s):  
Soil Layer ◽  
Black Soil ◽  
Economic Feasibility ◽  
Research Purpose ◽  
Necessary Condition ◽  
Labor Costs ◽  
Human Needs ◽  
Fallow Lands ◽  
The Cost ◽  
Regions Of Russia

Neglect of soils leads to their degradation, worsens useful properties, and reduces fertility and productivity. (Research purpose) The research purpose is in conducting a comparative analysis of technologies for treating degraded soils, taking into account the economic feasibility of their restoration in non-black-soil regions of Russia. (Materials and methods) The article shows the main technological scheme of restoration of degraded soils. Authors have identified the main groups of land that are located in non-black-soil regions of Russia. (Results and discussion) The article presents the need for equipment, economic and labor costs for the restoration of each type of land in the non-black-soil regions of Russia. Authors took into account that the salary of machine operators depends on the time of direct execution of the task. It was found that the restoration of virgin and fallow lands was the most preferable from the economic, energy-saving and environmental points of view. The article shows that the restoration of pasture areas exceeds the cost of processing virgin lands, but the number of necessary machine and tractor units is comparable to work on virgin lands. Authors recommend to develop the soils with woody and shrubby vegetation in the first place, starting with land occupied by young plants. It is necessary to take into account the criteria for the fertility of the soil layer. It was found that soils with a small excess of moisture have small cost of its development, while on heavily swampy soils the cost of work on their development is many times higher than the cost of restoring other types of land. (Conclusion) The article shows that the restoration of neglected land is a necessary condition for improving the provision of human needs for food and a number of industrial goods. First of all, it is necessary to develop land that requires minimal investment of economic and labor costs.

scholarly journals Economic Analysis of the Use of VCS2000 for Pork Carcass Meat Yield Grading in Korea

Animals ◽  
2021 ◽  
Vol 11 (5) ◽  
pp. 1297
Author(s):  
Juntae Kim ◽  
Hyo-Dong Han ◽  
Wang Yeol Lee ◽  
Collins Wakholi ◽  
Jayoung Lee ◽  
...  
Keyword(s):  
Economic Analysis ◽  
Net Present Value ◽  
Cost Benefit Analysis ◽  
Cost Benefit ◽  
Feed Consumption ◽  
Cost Ratio ◽  
Benefit Analysis ◽  
Labor Costs ◽  
Meat Yield ◽  
The Cost

Currently, the pork industry is incorporating in-line automation with the aim of increasing the slaughtered pork carcass throughput while monitoring quality and safety. In Korea, 21 parameters (such as back-fat thickness and carcass weight) are used for quality grading of pork carcasses. Recently, the VCS2000 system—an automatic meat yield grading machine system—was introduced to enhance grading efficiency and therefore increase pork carcass production. The VCS2000 system is able to predict pork carcass yield based on image analysis. This study also conducted an economic analysis of the system using a cost—benefit analysis. The subsection items of the cost-benefit analysis considered were net present value (NPV), internal rate of return (IRR), and benefit/cost ratio (BC ratio), and each method was verified through sensitivity analysis. For our analysis, the benefits were grouped into three categories: the benefits of reducing labor costs, the benefits of improving meat yield production, and the benefits of reducing pig feed consumption through optimization. The cost-benefit analysis of the system resulted in an NPV of approximately 615.6 million Korean won, an IRR of 13.52%, and a B/C ratio of 1.65.

Design for Maintenance: How Kms Document Linking Decisions Affect Maintenance Effort and Use

2014 ◽  
Vol 29 (4) ◽  
pp. 312-326 ◽  
Author(s):  
Alan R Dennis ◽  
Binny M Samuel ◽  
Kelly McNamara
Keyword(s):  
Information System ◽  
System Development ◽  
Management Systems ◽  
Information System Development ◽  
Web Based ◽  
Useful Knowledge ◽  
Design Considerations ◽  
Dynamic Content ◽  
System Maintenance ◽  
The Cost

Information system maintenance is an important aspect of information system development, especially in systems that provide dynamic content, such as Web-based systems and Knowledge Management Systems (KMS). Design for Maintenance (DFM) is an approach that argues that maintenance effort should be considered during the design of information systems in addition to the usual system design considerations. This research examines how the design of links among knowledge documents in a KMS affects both their maintenance and use. We argue that providing links among knowledge documents increases the cost of maintenance because when a document changes, the documents that link to and from that document are more likely to need changes. At the same, linking knowledge documents makes it easier to locate useful knowledge and thus increases use. We examine this tension between use and maintenance using 10 years of data from a well-established KMS. Our results indicate that as the number of links among documents increases, both maintenance effort and use for these documents increase. Our analyses suggest two DFM principles for dynamic content in practice. First, knowledge coupling (i.e., linking) to documents internal to the KMS rather than sources external to the KMS better balances maintenance effort and use. Second, designing small, knowledge cohesive documents (e.g., 250-350 words) leads to the best balance between maintenance effort and use.

CURRENT RATIONALE ISSUES LABOR COSTS IN THE COST OF MILITARY PRODUCTS AT DIFFERENT STAGES OF THE LIFE CYCLE

2021 ◽  
Vol 3 (5) ◽  
pp. 52-61
Author(s):  
D. V. ZVEREV ◽  
◽  
I. I. SAVELEV ◽  
Keyword(s):  
Life Cycle ◽  
The State ◽  
Regulatory Framework ◽  
Labor Intensity ◽  
Labor Costs ◽  
Special Equipment ◽  
Frame Work ◽  
The Cost

Based on the experience of checking the validity of prices for military products supplied within the frame-work of the state defence order, problematic issues of rationing of labor costs have been identified. The im-perfection of the current regulatory framework in the field of substantiating the labor intensity of work is shown. Proposals for the standardization of labor at various stages of the life cycle of weapons, military and special equipment are reasoned.

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