scholarly journals Pendampingan dalam penentuan besaran biaya produksi untuk usaha keripik dengan menggunakan metode Activity Based Costing

2020 ◽  
Vol 1 (2) ◽  
pp. 49-58
Author(s):  
Dewi Sukmasari ◽  
◽  
Yenni Agustina ◽  
Agrianti Agrianti ◽  
Susi Sarumpaet ◽  
...  
Keyword(s):  
Conventional Method ◽  
Positive Response ◽  
Positive Impact ◽  
Selling Price ◽  
Activity Based Costing ◽  
Family Economy ◽  
Cost Of Production ◽  
Abc Method ◽  
The Right ◽  
The Cost

Purpose: The cost of production is an important component in determining the selling price. The right and accurate cost of goods manufactured can provide the right information for decision-makers. Kelurahan Tanjung Raya is one of the sub-districts located in the subdistrict of peace. One form of a business carried out by the home industry is the chips business. The chip business is one of the businesses that can help the family economy. This PkM partner is the Dasawisama Women chip business group in the Tanjung Raya sub-district, RT 015. The main problem of partners is that they are still biased in calculating the cost of goods manufactured, while the production cost is an essential component in determining the selling price. The PkM method provided is in the form of training and mentoring. As the results of this activity, the respondent welcomed this activity with a positive response and increased understanding of the respondents in comparing the cost of goods manufactured with the conventional method and the ABC method. The purpose of this study was to increase the skill and the knowledge of participants. Method: The activities carried out were training and accompaniment. Results: Respondents welcomed this activity with a positive response and increased respondent understanding in comparing the cost of goods manufactured comparisons with the conventional method and the ABC method. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Cost of production, ABC, Selling price

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC Pada Perusahaan Roti Dyas Kota Baubau

2021 ◽  
Author(s):  
Said Saleh Salihi ◽  
Said Saleh Salihi
Keyword(s):  
Selling Price ◽  
Activity Based Costing ◽  
Conventional System ◽  
Cost Of Production ◽  
Costing System ◽  
Brown Bread ◽  
The Right ◽  
The Cost ◽  
Descriptive Method

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

scholarly journals IMPLEMENTASI PENENTUAN HARGA POKOK PRODUKSI UNTUK MENCAPAI LABA OPTIMAL (STUDI PADA SENTRA UKM INDUSTRI BAKPIA DI WILAYAH MINOMARTANI SLEMAN YOGYAKARTA)

2017 ◽  
Vol 4 (3) ◽  
Author(s):  
V. Wiratna Sujarweni
Keyword(s):  
Descriptive Analysis ◽  
Market Price ◽  
Sampling Technique ◽  
Test Sample ◽  
Selling Price ◽  
Activity Based Costing ◽  
Production Methods ◽  
Abc Method ◽  
The Right ◽  
The Cost

A business that wants to keep survive and compete in the global era  or AEC (Asian Economic Community) era particularly, should have the right strategies and policies in determining cost of production. The calculation on cost production has important roles in companies such as to determine the selling price, the right cost production can give optimum profit. The research aims are to identify and analyze the cost production price on SME Bakpia industrial by using regular methods applied by UKM during the time and by using methods based on accounting cost which are costing target and ABC (Activity Based Costing) method. Meanwhile we can gain the right cost production methods to have an optimum profit by identifying and evaluating the differences between  SME Bakpia that applied the methods of cost production and SME of Bakpia that did not apply the methods.The population in the research were SME Bakpia industry in Minomartani Sleman Yogyakarta. The research sampling used incidental sampling technique. The data used production data. This research was descriptive qualitative and comparative quantitative research by using descriptive analysis device and independent statistical test of t-test sample. The result obtained that from 30 Bakpia SME in Minomartani Sleman, only 13 SME of Bakpia set the selling price using cost production methods , meanwhile 17 SME of Bakpia set the selling price based on market price. The cost of Bakpia production based on SME calculation was 831.67 rupiahs per item, based on cost production of costing target was 729.17 rupiahs, meanwhile based on ABC method was 722.51 rupiahs. The recommended method to calculate cost production was ABC method because it had the lowest price of cost production, so the profit would be optimum. There is a difference profit between SME of Bakpia that applied the cost production methods and the SME that didn’t apply the cost production method. The Bakpia SME that did not use the cost production gained low profit than the Bakpia SME used the cost production calculation

scholarly journals SISTEM INFORMASI AKUNTANSI PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING SEBAGAI PENENTU HARGA JUAL BERBASIS WEB

2020 ◽  
Vol 13 (1) ◽  
pp. 1-9
Author(s):  
Sri Wahyuning Wahyuning ◽  
Nofi Khayati
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Accounting Information System ◽  
Cost Of Production ◽  
The Right ◽  
The Cost ◽  
A Company ◽  
D Model

Accounting Information System is a system that provides an information technology-based accounting process. Determination of the cost of production in a company requires the right method, because the cost of production is one of the factors that can influence the determination of the selling price. The cost of production is also used to determine the magnitude of the profits obtained by the company.Manufacturing company which is a company engaged in the process of raw materials into finished goods, requires basic materials that are used as the main ingredients in the production process.This study aims to determine how the application of the Job Order Costing method is a method of collecting production costs to determine the cost of production at the company on the basis of orders. The method used in this study uses a research and development (R&D) model, which is the method used to produce certain products, and test the effectiveness of the product. In this study using the PHP programming language and MySQL for the database

scholarly journals Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi

2020 ◽  
Vol 1 (2) ◽  
pp. 103-125
Author(s):  
Alfian Maliki ◽  
Heru Satria Rukmana
Keyword(s):  
Raw Materials ◽  
Simple Calculation ◽  
Selling Price ◽  
Residual Value ◽  
Labor Costs ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using the job order costing method and to know the role of the method job order costing in loading the cost of production precisely and more efficiently.The results showed that in calculating the cost of production of PT Oto Media Kreasi still used a simple calculation, only calculating the cost of raw materials, namely Rp.1,092,778,291, direct labor costs Rp.313,200,000, and overhead costs Rp.27,600,000 . The total calculation of the company's production cost is Rp. 1,433,578,291, with a margin percentage of 35.37% of the selling price of Rp. 1,940,640,000. Whereas in calculating the cost of production using the job order costing method in calculating the cost of raw materials Rp.1,101,178,291, the accumulated residual value of raw materials Rp.8,682,000, direct labor costs Rp.313,200,000, and overhead costs Rp.60,532 .260. The total calculation of the cost of production using the job order costing method is Rp.1,466,228,551, with a margin percentage of 32.36% of the selling price of Rp.1,940,640,000. The company has not calculated the cost of goods manufactured using the job order costing method, the cost of goods manufactured is only done by estimating all costs needed to produce a product, so the costs are not classified correctly and the calculations are sufficient simple, so it is difficult to determine the right selling price for a product ordered.The proposed use of the job order costing method is expected so that the owner of the company can apply the calculation of the cost of production so that the company can determine the cost of production in determining the selling price more precisely, so that the owner can know the overall cost of producing the order and also can know the actual acquisition of margins .

scholarly journals Perhitungan tarif kamar hotel menggunakan activity based costing pada Hotel Sapadia Kotamobagu

2020 ◽  
Vol 2 (2) ◽  
pp. 103
Author(s):  
Rendy Julian David ◽  
Ventje Ilat ◽  
Jenny Morasa
Keyword(s):  
Cost Driver ◽  
Production Volume ◽  
Determination Method ◽  
Activity Based Costing ◽  
Overhead Cost ◽  
Hotel Room ◽  
Cost Of Production ◽  
Abc Method ◽  
The Cost

This research was conducted with purpose to compare the determination of hotel room rates by determining the cost of production issued by the company, in determining existing hotel room rates. The hotel company, named the Hotel Sapadia Kotamobagu. In this study the determination of hotel room rates will use the Activity Based Costing (ABC) method as a comparison with the room rates determination method used by the Sapadia hotel company. ABC Method Improves the accuracy of calculating goods cost by determining how much the overhead cost remain different in comparison to change other than based on production volume. The cost driver is one of the ABC elements which explain the overhead cost.

scholarly journals SIMULASI PERHITUNGAN ACTIVITY BASED COSTING SEBAGAI ALTERNATIF PENENTUAN HARGA POKOK PRODUK

2020 ◽  
Vol 2 (1) ◽  
pp. 52-61
Author(s):  
Cokorda Gde Bayu Putra
Keyword(s):  
Case Studies ◽  
Qualitative Method ◽  
Manufacturing Industry ◽  
Production Costs ◽  
Selling Price ◽  
Activity Based Costing ◽  
Accurate Calculation ◽  
Conventional Production ◽  
Cost Of Production ◽  
The Cost

Competition in the manufacturing industry encourages various companies to think about strategies for determining the cost of production that is appropriate and accurate. The accurate calculation of the cost of production has an impact on determining an increasingly competitive selling price. This article tries to describe how companies engaged in convection to calculate the cost of production based on Activity Based Costing. The method used in this article is a qualitative method by calculating case studies on quantitative paradigm and comparing the calculation of conventional production costs with Activity Based Costing calculations. This study was conducted at PT. Tirtha Bulan Bali, a garment that carries out production based on the order method.Through this article, it is produced that Activity Based Costing produces cost of production more accurate because overhead costs are charged to products using more cost drivers both unit and non-unit based.

ANALISA KEBUTUHAN MODAL KERJA DALAM PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING DAN ACTIVITY BASED COSTING SERTA MANFAATNYA UNTUK PERTUMBUHAN LABA USAHA (STUDI KASUS PADA UKM TAHU BOGA RASA PERIODE JANUARI – DES

2019 ◽  
Vol 4 (1) ◽  
pp. 102-118
Author(s):  
Ihsan Nasihin
Keyword(s):  
Production Method ◽  
Selling Price ◽  
Activity Based Costing ◽  
Working Capital ◽  
For Profit ◽  
Cost Of Production ◽  
The Cost ◽  
Profit Value ◽  
Profit Growth

This research is a descriptive research with quantitative approach done on UKM Tahu Boga Rasa. This study has four main objectives. First, aims to find out the analysis of working capital needs in determination the cost of production by using the method of variable costing and activity based costing. Second, to know the analysis of working capital needs for profit growth. Thirdly, to determine of cost of production by using variable costing and activity based costing method for profit growth. Fourth, to analyse of working capital needs in determine the cost of production by using the method of variable costing and activity based costing and its benefits for profit growth. The need for working capital in determine the cost of production by using the variable costing method is lower than the determination of cost of production method of activity based costing and its benefits for profit growth is to show the same value of profit growth, this is caused by the components of cost of production by using costing and activity based costing variables are different, so the value of working capital needs based on the determination of cost of production by using the method of variable costing is lower than the determination of cost of production using activity based costing method. In addition, the relatively fixed selling price results in relatively equal net profit value, but the production cost occurrs fluctuations and daily life expenses of the owner of UKM Tahu Boga Rasa is still borne by the business or not separated. Keywords: Working Capital Needs (KMK), Cost of Production of Variable Costing, Cost of Production Activity Based Costing, Profit Growth

ANALISIS PENENTUAN HARGA POKOK PRODUKSI BERDASARKAN SISTEM ACTIVITY BASED COSTING PADA USAHA TEMPE PAK ALI DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 118
Author(s):  
TITIK YUNI PUSPITA SARI
Keyword(s):  
Primary Data ◽  
Activity Based Costing ◽  
Descriptive Research ◽  
Direct Observations ◽  
Conventional Methods ◽  
Cost Of Production ◽  
The Difference ◽  
Costing System ◽  
Abc Method ◽  
The Cost

The formulation of the problem in this study is to find out how much the basic price per pack of tempe in the Tempe Pak Ali business if calculated using conventional methods and activity based costing method, what factors cause differences in the cost of production based on the system activity based costing with conventional methods in Mr. Ali's Tempe Business. The research method used is descriptive research with a quantitative approach. The type of primary data obtained from interviews and direct observations on the Tempe Pak Ali Business. The results of this study are the cost of tempe production based on the activity based costing system of Rp. 8632.66 and conventional system based of Rp. 9,389.41. The conclusion of this study is the difference that occurs in determining the cost of production used by Tempe Pak Ali's Business with the activity based costing method due to the imposition of overhead costs produced by making tempe and conventional methods and ABC methods are different, so that the costs obtained can be greater or more small. The activity based costing method can be applied to Pak Ali's Tempe Business because using the ABC method requires lower costs than using conventional methods.

scholarly journals PENENTUAN HARGA JUAL KAMAR MELALUI IMPLEMENTASI ACTIVITY BASED COSTING SYSTEM PADA PT TASIK RIA RESORT MANADO

2018 ◽  
Vol 13 (04) ◽  
Author(s):  
Thalia Claudia Tumanduk ◽  
Ventje Ilat ◽  
Hendrik Gamaliel
Keyword(s):  
Calculation Result ◽  
Selling Price ◽  
Activity Based Costing ◽  
Sale Price ◽  
Rate Method ◽  
Costing System ◽  
Abc Method ◽  
Tourism And Hospitality ◽  
The Cost ◽  
Descriptive Method

Development services company primarily in the field of tourism and hospitality, led to increasing competition among hotels. Because it takes strategy to excel in competing, by minimizing and calculate the cost of production effectively so that the selling price is low. The lower the selling price of the product into a high sales rate. Method of activity based costing (ABC) is very effective in determining the slling price, because ABC is a method of charging is to charge and collect a fee based activities based on the behavior of existing activities. This study aims to: (1) obtain the calculation result by using ABC method in determining the selling price of room at PT Tasik Ria Resort Manado (2) to compare the selling price of room at PT Tasik Ria Resort Manado using traditional accounting method and ABC. The method of analysis used in this research is descriptive method of comparative and the type of research used is descriptive qualitative. The results obtained that there is a difference between the selling price of PT Tasik Ria Resort Manado and ABC selling price, where the calculation of ABC in the rom types Pool View, Sea View and Grand Sea View rooms gives a smaller result than the selling price set by the management. While in the room type Garden View ABC calculation is higher than the sale price of rooms that have been set by the hotel management.Keywords: Activity Based Costing, Activity, Selling Price of Room

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