scholarly journals ANALISIS BIAYA-VOLUME-LABA SEBAGAI ALAT PERENCANAAN LABA PADA PABRIK TAHU PINK JAYA – OEBUFU, KUPANG

2020 ◽  
Vol 13 (3) ◽  
pp. 285-298
Author(s):  
Karolus Belmo ◽  
Marianus Saldanha Neno
Keyword(s):  
Production Process ◽  
Profit Analysis ◽  
Costs Of Production ◽  
Break Even Point ◽  
The Cost ◽  
Keywords Cost ◽  
Point Level

Cost-volume-profit analysis is often simply described as a break even analysis. However, companiesshould also be aware that break even analysis is a key of cost-volume-profit analysis. Researchers chosePabrik Tahu Pink Jaya in Oebufu Kupang as the research location. Researchers got information aboutproblems in location was the production process. The owner doesn't count all the costs of production insetting the cost of goods sold so that profit could not reach target. The objectives of the research are (a)to find out how many units should be sold at the break even point level; (b) to find out how manyrupiahs are at the break even point level; and (c) to find out how many units must be sold to reach theprofit target. Based on the results of research, conclusions consist of (a) the number of units sold out atthe break even point level is 21,185 boards; (b) the amount of rupiah at the break even point level is Rp.794,448,433, -; and (c) the number of units sold out to achieve the profit target were 17,980 boards withsales of Rp. 674,250,000, - Keywords: Cost-Volume-Profit Analysis, and Profit Planning

scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS TERNAK AYAM KAMPUNG SUPER DAN AYAM BROILER DI DESA BANGUN HARJO BUAY MADANG TIMUR OKU TIMUR

2017 ◽  
Vol 2 (03) ◽  
pp. 23-31
Author(s):  
Imam Sulaiman
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Production Volume ◽  
Total Production ◽  
Majority Population ◽  
Research Plan ◽  
Average Revenue ◽  
Break Even Point ◽  
The Cost ◽  
The Village

The objectives of this research are to: (1) To analyze the cost, income and income of chicken and chicken cattle in Bangu Harjo Village, Buay Madang Timur District, OKU Timur Regency, (2) To analyze whether broiler and joper cattle cultivated in Bangun Harjo Village, Buay Madang Timur Sub-district, OKU Timur Regency is beneficial, (3) To analyze break even point of broiler and joper livestock business in Bangun Harjo Village, Buay Madang Timur District, OKU Timur Regency. This research has been conducted in Bangun Harjo Village, Buay Madang Timur District, East OKU Regency. Site selection is done purposively with the consideration that in the village is able to represent from the existing population and have the criteria of research plan. Bangun Harjo village is a village whose majority population live as farmers and there are some farmers who seek the cultivation of super chicken (joper) and broiler (broiler). The study was conducted in June 2015. The study found that the total production cost incurred in the poultry livestock business in Bangun Harjo Village in one production process amounted to Rp 13,963,744, the average revenue was Rp 22,920,000 so that income Received amounted to Rp 8,956,256. The value of R / C ratio is 1.64 indicating that the chicken livestock business is profitable. The total production cost incurred in the broiler business in Bangun Harjo Village in one production process is Rp 30,609,006, the average revenue is Rp 54,676,250, so the income received is Rp 24,067,224. The value of R / C ratio is 1.79 indicates that the business of broiler livestock is profitable and BEP value of livestock production volume of chicken joper is 349 head, while the value of BEP price is Rp 24.569 / Tail and BEP value of broiler chicken production volume is equal to 2.017 Kg, while the BEP value of the price is Rp 8,496 / Kg which shows that the business of chicken and broiler cattle in Bangun Harjo Village is feasible financially.

scholarly journals ANALISIS BIAYA VOLUME LABA MULTI-PRODUK UNTUK PERENCANAAN LABA JANGKA PENDEK BIJIMERAH COFFEE AND ROASTERY

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Mia Istiana Mokoginta ◽  
Jullie J. Sondakh ◽  
Novi S. Budiarso
Keyword(s):  
Quantitative Research ◽  
Short Term ◽  
Product Mix ◽  
Contribution Margin ◽  
Profit Analysis ◽  
Point Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
The Cost ◽  
Operating Leverage

Each Company has the same goal to earn profit from the products and services offered. Cost volume profit analysis is used by managers for decision making, planning and as well as the implementation of a cost grouping for short-term profit planning purposes. This study was conducted on Bijimera Coffee and Roastery. The purpose of this study is to know the short-term profit planning on Bijimera Coffee and Roastery by using cost volume profit analysis and multiproduct cost volume profit analysis. Research method used by researcher is descriptive quantitative research type by using break even point analysis, contribution margin, margin of safety, operating leverage and sales mix analysis. Results and conclusions from the study are the contribution margin package of the two product mix is Rp. 700,846.26. The break-even point in the unit of the product mix is 546.74 kg for Bogani Bland product and 234.32 kg for Robusta Modayag product. The company breaks even when the total sales of both products is Rp. 110,128,860. By using the cost volume profit analysis, the company will more easily predict management decisions for the future. In addition, the company can prevent things that adversely affect the company based on the calculation of costs through breakeven analysis, contribution margin, margin of safety, operating leverage and sales mix analysis.Keywords: Cost Volume Profit, Profit Planning, Multiproduct Analysis

scholarly journals Análise do custo de produção e do processo produtivo da sericicultura: um estudo de caso no Paraná / Cost analysis of production and the production process of sericulture: a case study in Paraná

Redes ◽  
2016 ◽  
Vol 22 (1) ◽  
pp. 528
Author(s):  
Renato Alves Oliveira ◽  
Jeronimo Alves Santos ◽  
Silvio Boroviecz
Keyword(s):  
Cost Analysis ◽  
Production Process ◽  
Field Research ◽  
Alternative Source ◽  
Cost System ◽  
Productive System ◽  
The Creation ◽  
Costs Of Production ◽  
The Cost

Resumo Este artigo teve como objetivo descrever os custos de produção e o processo produtivo da sericicultura no Município de Cândido de Abreu-PR. Como método, utilizou-se a pesquisa de campo para obter informações sobre a produção de um sericicultor. Descreveu-se o sistema de custos e o processo produtivo, desde a formação do amoreiral até a entrega final dos casulos. Concluiu-se que a criação de bicho-da-seda pode ser uma fonte alternativa de renda e um sistema produtivo viável economicamente. Abstract The objective of this study to describe the costs of production and the production process in the sericulture in municipality of Cândido de Abreu. As a method used the field research for information on the production of a silk producer. The cost system was described and the production process, from the formation of mulberry to final delivery of cocoons. It was concluded that the creation of silkworm, can be an alternative source of income and a viable economically productive system.

scholarly journals Analisis Biaya Volume Laba Sebagai Alat Perencanaan Laba Pada Cv Waringin Putih Semarang

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Novan Yudi Cahyadi ◽  
Sulistiyo Sulistiyo
Keyword(s):  
Sensitivity Analysis ◽  
Secondary Data ◽  
Final Project ◽  
General Overview ◽  
Profit Analysis ◽  
Margin Of Safety ◽  
Break Even Point ◽  
The Cost ◽  
Operating Leverage ◽  
Average Contribution

<p>This final project discusses how profit planning at CV Waringin <br />Putih Semarang by applying the cost volume profit analysis. The purpose of <br />this final project is to calculate the contribusion margin, break even point, <br />profit planning in 2017, margin of safety, degree of operating leverage, and <br />shut down point, and also to examine the asumpsions that affect profit at CV <br />Waringin Putih Semarang with sensitivity analysis.<br />The method of collecting data used in this final project is interviews, and <br />documentation. The data used are secondary data obtained from CV Waringin <br />Putih Semarang includes sales data, cost data, and general overview of the <br />company. The writing of this final project used description method and <br />exposition method. Description method used to describe the general overview of <br />the company, while exposition method used to calculate the approaches that <br />will be used to describe the cost volume profit analysis.<br />Based on the cost volume profit analysis has been done, obtained the weighted <br />average contribution margin of Rp20.638,73 per m2. Sales to break even point <br />as much as 24.024 m2. Sales to reach the profit target increased by 17,21 %, or <br />as much as 66.026 m2. Margin of safety is 63,62% and degree of operating <br />leverage is about 1,74, and also sales to shut down point as much as 20.655 m2.</p>

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

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals Analisis Biaya Cadangan Risiko Pinjaman dan Cadangan Risiko Pinjaman Dalam Laporan Auditor Independen Unit Pengelola Keuangan (Studi Kasus: Badan Keswadayaan Masyarakat di Kabupaten Bantul Provinsi DIY)

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Kurniawan Kurniawan ◽  
Dody Hapsoro
Keyword(s):  
Financial Reporting ◽  
Public Accounting ◽  
Loan Risk ◽  
Audit Result ◽  
Results Reporting ◽  
Almost All ◽  
The Cost ◽  
Keywords Cost

This study examines whether there are differences in the cost of the loan risk reserves and the loan risk reserves between audit results data and financial reporting. The research sample consisted of the audit results report on 50 BKM (Badan Keswadayaan Masyarakat) in Kabupaten Bantul Provinsi Daerah IstimewaYogyakarta whichhave been audited by Budiman, Wawan, Pamudji and Partners Public Accounting Firmin 2014. This study found that the cost of the loan risk allowances and loan risk allowances between audit result and reporting differed significantly. The study concluded that almost all of BKM not charge cost and reserve risk of the loan according collectibility list that is used as the source of the audit resultscalculation. Keywords: Cost of the loan risk reserves, loan risk reserves, audit results, reporting.

scholarly journals Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember

2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti
Keyword(s):  
Control System ◽  
Production Process ◽  
Production Cost ◽  
Cost Control ◽  
Total Production ◽  
Cost Of Production ◽  
The Cost ◽  
Business Cost

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control

scholarly journals PROSPEK PEMBESARAN IKAN BAWAL (Colossoma macropomum) DI DESA SUKOSARI KECAMATAN BELITANG KABUPATEN OKU TIMUR

2016 ◽  
Vol 2 (02) ◽  
pp. 24-31
Author(s):  
Yudi Zuriah
Keyword(s):  
Production Process ◽  
Rate Of Return ◽  
Colossoma Macropomum ◽  
Time Production ◽  
Fish Breeding ◽  
Return On Capital ◽  
The Cost ◽  
Production Period ◽  
Research Criteria

The purpose of this study is to: (1) To find out how much the cost of production and acceptance of the enlargement of pomfret (Colossoma macropomum) in one production process, (2) To find out how the value of the feasibility of enlargement of bawal fish (Colossoma macropomum) in one time production process. This research was conducted in Sukosari Village, Belitang District, OKU Timur Regency. Determination of research location is done purposively or purposely, with the consideration that in Sukosari Village is one of the villages that develop bawal fish enlargement farming and the area has enough population in the research criteria. The study was conducted in February 2015 until it was completed. This study found that the average cost of revenues and revenues of pomfret fish breeding in the production period of 4 months, obtained revenue in pomfret breeding business amounted to Rp 37.322.467 / process, while the income from the business of raising fish pomfret Rp 11.352.433 / process. The analysis of R / C ratio obtained from the enlargement of pomfret fish in 4 months is 1.4, which means that every one rupiah sacrificed will be obtained by the receipt of 1.4 so the enlargement of pomfret is said to be profitable. ROI analysis represents the rate of return on capital where ROI on the business of fish bawal enlargement is 42%.

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