scholarly journals PENGARUH PENGGUNAAN PENDEKATAN TARGET DAN KAIZEN COSTING TERHADAP UPAYA MENGURANGI BIAYA PRODUKSI

2020 ◽  
Vol 9 (1) ◽  
pp. 1-12
Author(s):  
Budi Lesmana
Keyword(s):  
Cost Reduction ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Target Costing ◽  
Small Step ◽  
Descriptive Research ◽  
Waste Elimination ◽  
Study Type

The research is divided into an understanding of the target costing, understanding of the Kaizen costing, and to which the outcome is to be obtained using the target and Kaizen costing. The study combines costing targets with costing kaizen for cost reduction. This research is a type of descriptive research with the case study type at PT. Victory Garmintex. The research at PT. Victory Garmintex begins with determining the objectives, namely the business of Kaizen based on the price that the consumer wants to pay and should be achieved. Once it is started to identify and eliminate waste. The result is the elimination of waste and minimized waste; Use of raw materials, raw material supplies, packaging processes, packing processes, and waste of work, and the extravagance of transportation. The final step is to evaluate the implementation of Kaizen costing. Evaluation is done by comparing the actual earned savings achieved with the objectives set at the beginning.  The results of the evaluation showed PT. Victory Garmintex has managed to reduce the company's production costs using the target costing and kaizen costing. Keywords: Costing target, kaizen costing, cost reduction, waste, elimination of waste, small step   Penelitian ini terbagi dalam pemahaman tentang target costing, pemahaman tentang kaizen costing dan sejauh mana hasil yang bakal diperoleh dengan menggunakan target dan kaizen costing. Penelitian ini menggabungkan antara target costing dengan kaizen costing untuk pengurangan biaya. Penelitian ini merupakan jenis penelitian deskriptif  dengan  jenis  studi kasus pada PT. Victory Garmintex. Penelitian di PT. Victory Garmintex, diawali dengan menentukan tujuan, yaitu usaha kaizen yang berdasarkan harga yang ingin dibayarkan konsumen dan harus dicapai. Setelah itu dimulailah mengidentifikasi dan mengeliminasi pemborosan. Hasilnya adalah dieliminasinya pemborosan dan diminimumkannya pemborosan; pemakaian bahan baku, persediaan bahan baku, proses pengemasan, proses pengepakan, serta pemborosan gerak kerja, dan pemborosan transportasi. Langkah terakhir yang dilakukan adalah mengevaluasi implementasi kaizen costing. Evaluasi dilakukan dengan membandingkan penghematan aktual yang berhasil diperoleh dengan tujuan yang telah ditetapkan di awal.  Hasil evaluasi menunjukkan PT. Victory Garmintex telah berhasil mengurangi biaya produksi perusahaan dengan menggunakan target costing dan kaizen costing. Kata Kunci:  target costing, kaizen costing, pengurangan biaya, pemborosan, eliminasi pemborosan, langkah kecil

scholarly journals ANALISIS PERENCANAAN KEBUTUHAN BAHAN BAKU DENGAN METODE MRP PADA PT BOGOR MITRADAYA MANDIRI

2018 ◽  
Vol 1 (2) ◽  
pp. 22-29
Author(s):  
Dewi Taurusyanti ◽  
Feri Anggara Putra
Keyword(s):  
Cost Efficiency ◽  
Raw Materials ◽  
Raw Material ◽  
Calculation Methods ◽  
Case Study Method ◽  
Material Requirements Planning ◽  
Descriptive Research ◽  
Material Requirement Planning ◽  
Material Requirement

ABSTRACTRaw material requirements planning is one way to increase cost efficiency. The purpose of this study wasto determine the proper technique for cost efficiency. The Research in Bogor Mitradaya PT Mandirifacing problems of shortage or excess raw materials in the warehouse or stock outs so disrupt the smoothproduction process. Comparative descriptive research with case study method. The analysis wasconducted using MRP (Material Requirement Planning). The Results showed that raw materialrequirements planning at PT Mandiri Bogor Mitradaya pretty good. But in its activities, sometimescompanies have excess or shortage of raw materials warehouse, causing inefficient costs on 17th feb-23feb 2015. The calculation methods Lot For Lot MRP techniques proven to increase cost efficiency. Thus,the authors recommend techniques Lot For Lot to be considered, especially in decision making.Keywords: Raw Material Planning, Cost Efficiency, Total Inventories, Number Booking

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 Otomasi Perencanaan Produksi pada Pondok Pesantren

2020 ◽  
Vol 5 (2) ◽  
pp. 187
Author(s):  
S A Rahmasari ◽  
A Juliasari ◽  
W K Febryanto
Keyword(s):  
Production Planning ◽  
Business Process ◽  
Business Processes ◽  
Raw Materials ◽  
Boarding School ◽  
Production Costs ◽  
Microsoft Excel ◽  
Descriptive Research ◽  
School Business ◽  
Using Data

Production planning is very necessary in a business process that aims to minimize the total cost of production. In this research, automation of production planning using data based on the Islamic boarding school business processes. This research uses descriptive research which aims to obtain information in the implementation of the business process planning of Islamic boarding school. The calculation of production costs in this study was carried out in Microsoft Excel by determining the total targets and raw materials of the Islamic boarding school business process, then calculating the production costs of the Islamic boarding school process until finding the optimal production costs for each student for 3 years. - The year of study is Rp. 1,242,542 rupiah / Islamic student for a total of 300 Islamic students.

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.

Gold Prospecting With Factorial Cokriging In The Limousin, France

1994 ◽  
Author(s):  
Hans Wackernagel ◽  
Henri Sanguinetti
Keyword(s):  
Raw Materials ◽  
Economic Value ◽  
Shear Zones ◽  
Raw Material ◽  
Strict Sense ◽  
Geological Interpretation ◽  
Geological Body ◽  
Geostatistical Methods ◽  
Geological Phenomenon

In geochemical prospecting for gold a major difficulty is that many values are below the chemical detection limit. Tracers for gold thus play an important role in the evaluation of multivariate geochemical data. In this case study we apply geostatistical methods presented in Wackernagel (1988) to multielement exploration data from a prospect near Limoges, France. The analysis relies upon a metallogenetic model by Bonnemaison and Marcoux (1987, 1990) describing auriferous mineralization in shear zones of the Limousin. The aim of geochemical exploration is to find deposits of raw materials. What is a deposit? It is a geological anomaly which has a significant average content of a given raw material and enough spatial extension to have economic value. The geological body denned by an anomaly is generally buried at a specific depth and may be detectable at the surface through indices. These indices, which we shall call superficial anomalies, are disposed in three manners: at isolated locations, along faults, and as dispersion halos. These two definitions of the word "anomaly" correspond to a vision of the geological phenomenon in its full continuity. Yet in exploration geochemistry only a discrete perception of the phenomenon is possible through samples taken along a regularly meshed grid. A superficial anomaly thus can be apprehended by one or several samples or it can escape the grip of the geochemist when it is located between the nodes of the mesh. A geochemical anomaly, in the strict sense, only exists at the nodes of the sampling grid and we shall distinguish between: a pointwise anomaly defined on a single sample, and a groupwise anomaly defined on several neighboring samples. This distinction is important both upstream, for the geological interpretation of geochemical measurements, and downstream, at the level of geostatistical manipulation of the data. It will condition an exploration strategy on the basis of the data representations used in this case study. A pointwise anomaly, i.e., a high, isolated value of the material being sought, will correspond either to a geological phenomenon of limited extent or to a well hidden deposit.

scholarly journals Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

scholarly journals Building Synergism through Cluster Strategy in Developing the Weaving Industry

2018 ◽  
Vol 73 ◽  
pp. 10009
Author(s):  
Setiaji Khasan ◽  
Kardoyo ◽  
Farid Maghfuri Nofan
Keyword(s):  
Local Community ◽  
Industrial Relations ◽  
Industrial Sector ◽  
Raw Material ◽  
Cluster Strategy ◽  
Type Data ◽  
Study Type ◽  
Supporting Materials ◽  
Material Input

Industrial sector as a main drive of the Indonesian economy has a challenge to build a synergy between industrial business actors. Tnis study aims to determine tne pattern of relationsnip in tne weaving industry; to identify the cluster strategies in the weaving industry; to analyze the supporting and obstructing factors of the cluster strategy. This study uses a qualitative approach, i.e. case study type. Data in this study were collected from industries of Troso weaving. The results show that there are three patterns of relationship: cooperative, supportive and non-supportive between small, medium and large industries. Cluster strategies in the development of weaving industry are applied through inter-industry cooperation, availability of raw material input and supporting materials which indicate that the cluster has shown efficiency and synergy in production process as the majority of labor input comes from within the cluster. Local government supports, local community wisdom, locations, availability of skilled workforce and technologies become the factors that support the successful cluster strategies. While the capital, management, competition, marketing, and industrial relations are still great constraints.

scholarly journals Production Costs and Markets for Pellet Chips: Case Studies in Northern Sweden

2012 ◽  
Vol 2012 ◽  
pp. 1-12 ◽  
Author(s):  
Gunnar Eriksson ◽  
Dimitris Athanassiadis ◽  
Dan Bergström ◽  
Tomas Nordfjell ◽  
Urban Bergsten
Keyword(s):  
Raw Materials ◽  
Small Diameter ◽  
National Forest Inventory ◽  
Production Costs ◽  
Raw Material ◽  
Small Scale ◽  
Northern Sweden ◽  
Forest Residues ◽  
Logging Residues ◽  
Small Diameter Trees

Increasing use of woody fuels requires that nontraditional types of raw materials are exploited, including logging residues and small-diameter trees. Although medium-scale combustors often use pellets, they could conceivably use dried chips of sufficiently narrow size distribution (henceforth pellet chips). The influence of the following factors on the relative cost-effectiveness of producing pellets and pellet chips was investigated for three plant sites in northern Sweden: (1) harvesting and transporting of forest residues; (2) the potential of existing energy plants to supply drying heat in periods of capacity surplus; (3) the distance to potential end-users. Data from the national forest inventory were used to estimate raw material costs. The resulting production costs were 144–176 $ per oven-dry tonnes (OD t) for pellets (27.4–33.5 $ MWh−1) and 143–173 $ OD t−1(27.2–33.0 $ MWh−1) for pellet chips, with harvesting, forwarding, chipping, and transporting of logging residues to the sites amounting to 114–122 $ OD t−1(21.7–23.2 $ MWh−1) for both fuels. Even though the differences in production costs were minor, the production of pellet chips requires significantly less electricity input per OD t of produced fuel. For cost reductions improved methods for wood fuel procurement, compacting and transporting of chips, small-scale low-temperature drying and foliage and bark separation are needed.

scholarly journals Method for Quantifying Supply and Demand of Construction Minerals in Urban Regions—A Case Study of Hanoi and Its Hinterland

2020 ◽  
Vol 12 (11) ◽  
pp. 4358
Author(s):  
Georg Schiller ◽  
Tamara Bimesmeier ◽  
Anh T.V. Pham
Keyword(s):  
Urban Areas ◽  
Building Materials ◽  
Raw Materials ◽  
Supply And Demand ◽  
Flow Analysis ◽  
Material Flow Analysis ◽  
Resource Efficiency ◽  
Raw Material ◽  
Urban Structures

Urbanization is a global trend: Since 2007 more than 50% of the world’s population have been living in urban areas, and rates of urbanization are continuing to rise everywhere. This growth in urbanization has led to an increased demand for natural resources, in particular non-metallic minerals such as stones, sand and clay, which account for one third of the entire flow of materials. Generally, these materials are traded within regional markets. This close geographical link between the demand for building materials in urban areas and the material supply in the hinterland leads to massive interventions in the natural environment and landscape. These urban–rural linkages can be revealed by applying Material Flow Analysis (MFA) to the built environment in order to trace the flows of building materials. The objective of this paper is to present a method for quantifying regional material flows by considering the supply and demand of building materials. This will be applied to the Vietnamese case study area of Hanoi and its hinterland province Hoa Binh. The results indicate a consumption of almost 60% of the construction mineral reserves in total secured by planning in the hinterland province considering a period of 15 years. However, this does not allow for the general conclusion that raw materials are sufficiently available. The sand reservoirs are only sufficient for eight years and clay reserves are used up after four years. This increases the need to exploit further raw material reserves, which are becoming increasingly scarce and results in stronger interventions in nature In order to safeguard the hinterland from the negative impacts of urbanization, a new understanding of resource efficiency is needed—one that acknowledges both resource efficiency in the construction of urban structures and appropriate resource conservation in the provision of the raw materials from the hinterland. This will require the creation of new integrated planning approaches between urban and regional planning authorities. Regional MFA is one way of realising such an approach.

scholarly journals Gestão dos custos em uma propriedade leiteira familiar do sul de Minas Gerais

ForScience ◽  
2020 ◽  
Vol 8 (2) ◽  
pp. e00528
Author(s):  
Leandro Carvalho Bassotto ◽  
Luiz Kennedy Cruz Machado
Keyword(s):  
Dairy Farming ◽  
Minas Gerais ◽  
Production Costs ◽  
Family Farm ◽  
Economic Costs ◽  
Family Farmers ◽  
Descriptive Research ◽  
Break Even Point ◽  
Better Than

A gestão dos custos é fundamental para contribuir com o bom gerenciamento da atividade leiteira e pode contribuir para que melhores resultados econômicos para propriedades leiteiras familiares sejam alcançados. Este estudo teve por objetivo analisar os custos de produção de uma propriedade familiar produtora de leite e verificar a contribuição da pecuária leiteira para o desenvolvimento econômico para produtores familiares. Foi realizada uma pesquisa quantitativa e descritiva, configurada como estudo de caso em uma propriedade leiteira situada no sul do Estado de Minas Gerais para analisar questões relacionadas aos custos de produção e resultados econômicos da atividade com dados coletados entre os anos de 2010 e 2017. A produção de leite da propriedade esteve a maior parte dos anos abaixo do ponto de equilíbrio. As receitas da atividade não foram capazes de remunerar o custo operacional total (COT) e o custo total (CT) na maioria dos anos analisados. Contudo, os resultados sugerem que a gestão dos custos da propriedade analisada está se desenvolvendo, pois os resultados econômicos dos últimos anos foram melhores que aqueles obtidos nos primeiros anos da pesquisa. A pecuária leiteira se mostrou como uma importante fonte geradora de riqueza e renda para produtores de leite familiares. Palavras-chave: Custos econômicos. Custos de produção. Custos operacionais.   Management of costs in a family milk property of south of Minas Gerais Abstract Cost management is fundamental to contribute to the good management of dairy farming and can contribute to achieving better economic results for family dairy farms. This study aimed to analyze the production costs of a family farm producing milk and to verify the contribution of dairy farming to the economic development for family farmers. A quantitative and descriptive research was carried out, configured as a case study in a dairy property located in the south of the State of Minas Gerais to analyze issues related to production costs and economic results of the activity with data collected between the years 2010 and 2017. A Most of the years' milk production has been below break-even point. The activity's revenues were not able to remunerate the total operational cost (COT) and the total cost (CT) in most of the years analyzed. However, the results suggest that the management of the costs of the analyzed property is developing, since the economic results of the last years were better than those obtained in the first years of the research. Dairy farming proved to be an important source of wealth and income for family milk producers. Keywords: Economic costs. Production costs. Operational costs.

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