scholarly journals Accounting organization and allocation of production costs on metallurgical enterprises

2019 ◽  
pp. 106-112
Author(s):  
Alona Khmelyuk ◽  
Vladyslav Khvostov
Keyword(s):  
Production Cost ◽  
Legal Regulation ◽  
Production Costs ◽  
Fixed Costs ◽  
Metallurgical Enterprise ◽  
General Production ◽  
Cost Of Production ◽  
Calculation System ◽  
Internal Accounting ◽  
The Cost

Introduction. The basic principles and normative legal regulation of the organization of managerial (domestic) accounting and peculiarities of formation and reflection of overhead costs are considered. It is established that the organization of management (internal) accounting in general, including general production costs is not regulated and is not regulated by state bodies. It is organized by executives based on general principles, based on the internal needs of management. The main internal governing document for the organization of accounting of expenses at the enterprise is the Order on the organization of accounting and accounting policy. It is proved that the components of accounting cost policy are: methods of calculating production cost of products, works, services; list and composition of articles of calculation of production cost of production (works, services); list and composition of variable and fixed overhead costs; bases of distribution of production variables and distributed fixed costs. Different approaches to the choice of the system of calculation of production cost of production are noted. It is proved that the main factor in the choice of the calculation system is the industry peculiarities. The expediency of using the process (preliminary) method of costing of production is confirmed. The algorithm for calculating the cost of balls (hire) has been determined. The estimation of general expenses in the system of accounts of accounting at the metallurgical enterprise is estimated. Accounting violations have been established in terms of generating overhead costs and production costs. Effective methods of improvement of accounting of general costs of the metallurgical enterprise are offered. Purpose. To evaluate the current regulatory approaches to the organization of managerial (domestic) accounting in Ukraine, to present the features of forming accounting information on costs at metallurgical enterprises, to develop recommendations for improving the methodological aspects of accounting and distribution of overhead costs of metallurgical enterprises. Results. The peculiarities of the organization of accounting of expenses including general expenses and display in the system of accounts and in the registers of accounting are established; analysis of the current methodology of organization of accounting of costs at the metallurgical enterprise; an algorithm for calculating the cost of rolling a ball is presented; improvement of organization of accounting of general expenses for the purpose of adherence to uniform methodological approaches to keeping of accounting of expenses is offered.

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

scholarly journals Financial stability management as a determinant of competitive development of agrarian formations

2019 ◽  
pp. 13-18
Author(s):  
Nadiia HRYSHCHUK
Keyword(s):  
Financial Stability ◽  
Production Cost ◽  
New Technology ◽  
Fixed Costs ◽  
Qualitative Characteristic ◽  
Agricultural Enterprises ◽  
Cost Of Production ◽  
Labor Resources ◽  
The Cost

The article investigates financial stability as a qualitative characteristic of functioning of agricultural enterprises in modern conditions, the analysis of indicators of financial stability of the enterprise and determination of its type, as well as the effectiveness of forecasting the financial stability of agricultural enterprises. A number of measures is proposed, which is to reduce the cost of production (cost-saving strategy), which will allow agribusinesses to increase competitiveness in the market due to the introduction of new technology, technologies, more rational the use of both material and labor resources, reducing the proportion of fixed costs in the cost of production, in proportion to the increase in profits and competitive development of agricultural enterprises. The basic condition for ensuring the financial stability of the company is the formation of sufficient amounts of funds that enable them to fully fulfill their obligations to the budget, pay employees, creditors, suppliers.

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 Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

scholarly journals Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

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 http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/about/submissions#onlineSubmissions

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Sukanta Sukanta
Keyword(s):  
Production Cost ◽  
Unit Cost ◽  
Production Costs ◽  
Production Unit ◽  
Cost Calculation ◽  
Distribution Method ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Components

In determining the cost of production and sales of a product unit is often faced with problems in making decisions. Determination of the cost of the production unit can be done more quickly and there is a standardized calculation method correctly and correctly. The purpose of this research is to determine and calculate the cost of production per unit of product in a certain amount based on the imposition of production costs. Imposing production costs. The production cost calculation is determined on these production cost components, both by direct and indirect costing in accordance with the organizational structure approach of the company concerned. The result of the research shows that the calculation of the unit cost for the Inner tube product based on the current experience and knowledge of the company is Rp. 15,200 per unit, while the results of research using the distribution method of the production unit cost of Rp. 13,045 per unit. Thus, there is a difference in the unit cost of the product that is 20% cheaper than it is currently in the company

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 The Determination of the Main Production Cost of Jipang Cake Using the Full Costing Method

2020 ◽  
Vol 11 (1) ◽  
pp. 26
Author(s):  
Immas Nurhayati
Keyword(s):  
Community Service ◽  
Production Cost ◽  
Real Data ◽  
Production Costs ◽  
Primary Data ◽  
Calculation Results ◽  
Main Production ◽  
Cost Of Production ◽  
The Cost

<p class="Normal1">The purpose of this study is to determine the main of production cost using the full costing method. The full costing method is one of the methods used in determining the cost of production by taking into account all components of production costs, both fixed and variable costs so that the calculation results are more precise and detailed. This research was conducted in a group of Jipang cake craftsmen in Antajaya Village, Tanjung Sari District, Bogor Regency. The data processed in this study are primary data obtained from the source directly based on real data recorded during the practice or simulation of making Jipang cake at the research location and community service. Based on the calculation, the results of the production cost of Jipang cake based on the full costing method is Rp. 472.15 or rounded to Rp. 500 per pcs.</p>

scholarly journals Production cost of transgenic corn in the first and second harvest in different regions in Brazil

2020 ◽  
Vol 9 (7) ◽  
pp. e279974136
Author(s):  
Matheus Vinicius Abadia Ventura ◽  
Hellen Regina Fernandes Batista ◽  
Marcio Moacir Bessa ◽  
Estevam Matheus Costa ◽  
Leandro Spíndola Pereira ◽  
...  
Keyword(s):  
Production Cost ◽  
Statistical Data ◽  
Production Costs ◽  
Exploratory Research ◽  
Transgenic Corn ◽  
Corn Production ◽  
Technological Level ◽  
Cost Of Production ◽  
The Cost

Corn culture is one of the important economic segments of Brazilian agribusiness. The increase in corn production is related to increased productivity and in the cultivated area. In addition, the variation in productivity in the different Brazilian states is highlighted, which can be explained by the technological level of production. Therefore, the objective was to evaluate the production costs of eighteen producing regions to determine the cost of production in the first harvest in three agricultural years and in the second harvest in four agricultural years with transgenic corn, in addition to analyzing the influence of productivity on the cost of production. An exploratory research was carried out with data provided by the Companhia Nacional de Abastecimento. Statistical data were analyzed in the agricultural years of 2018, 2019 and 2020 in eighteen Brazilian municipalities. The region of Chapadão do Sul - MS, in both harvests, obtained the lowest production costs per bag of 60 Kg and per hectare were in Balsas - MA and Santo Ângelo - RS. The highest production costs per bag and per hectare in the 1st harvest were in the cities of Unaí - MG and Boa Vista - RR and the lowest costs per hectare were in Campo Mourão - PR and Sorriso - MT. The highest production costs per bag in the 2nd harvest were in Rio Verde - GO and Ubiratã - PR and per hectare were in Unaí - MG and Campo Mourão - PR.

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