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 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 PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA AMPLANG UD. TAUFIK JAYA MAKMUR DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 142
Author(s):  
Muhammad Ramadhani
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Descriptive Research ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Production Period

Determination of cost of goods must be applied appropriately and careful, because this can help entrepreneurs to compete in a manner well and in a relatively long period of time. The purpose of this study was to determine the calculation of the cost of production of the UD Taufik Jaya Makmur Samarinda Samarinda business which is used today and the calculation of the cost of production in the UD Taufik Jaya Makmur Samarinda Samarinda business according to the full costing method. Full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of the cost of raw materials, direct labor costs, and factory overhead costs, both behaving variable and fixed. The method used in this research is descriptive research with a quantitative approach. The variables of this study include the cost of production using the full costing method. Data analysis was performed by calculating the cost of production based on the concept of the full costing method. The results showed that the results of the analysis of the calculation of the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Endeavor conducted at present were Rp. 80,312.50 per kg. Whereas the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Business in Samarinda if calculated using the full costing method is Rp 83,068.23 per kg. The difference in cost of production of the UD Taufik Jaya Makmur Samarinda Amplang Business conducted so far using the full costing method for the UD Taufik Jaya Makmur Samarinda Endeavor is Rp 2,755.73 per kg. It is recommended that UD Taufik Jaya Makmur in Samarinda should calculate and charge all elements of the factory overhead costs in one production period (month). This is done so that information about the cost of production can be a good basis for the factory in setting the selling price of envelopes at UD Taufik Jaya Makmur in Samarinda.

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 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 Analisis just in time sebagai alat bantu perencanaan persediaan untuk memaksimalkan laba

El Dinar ◽  
2018 ◽  
Vol 4 (1) ◽  
pp. 98
Author(s):  
Zen Nufus Segawati
Keyword(s):  
Cycle Time ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Just In Time ◽  
Labor Costs ◽  
Electricity Costs ◽  
Materials Used ◽  
The Cost ◽  
Analysis Of Performance

The purpose of this study was to determine the application of JIT as inventory of planning to maximize profit at the karya perdana. This study used decriptive qualitative approach. Analysis of the data used the production cost analysis. Then, the analysis of the implemetation of JIT used the MPR for scheduling the purchaseof raw materials, the analysis of performance with line balancing to make improvements and production efficiencies. After that, compared the cost of production beforeand after implementing of JIT. The results showed that a decline in production costs after the implementation of JIT methods. By using the method of JIT, companies just made the purchase of raw materials used only as needed per day. This causes raw material costs decreased by 8.51%. with JIT method was also carried out repairs of production of cycle time for production effeciency at the cost of direct labor costs but no change whereas the use of engine-related electricity costs in overhead costs were calculated based on the actual production of cycle time thus causing a decrease in cost of 2.53%, as result of a decrease in these costs, the company had increased earnings by 6.67% comapared with the methods applied by the company without it

scholarly journals PENGARUH RAW MATERIALS COST DAN DIRECT LABOR COST TERHADAP COST OF PRODUCTION PADA UMKM DI KOTA BATAM

2021 ◽  
Vol 5 (2) ◽  
pp. 1-7
Author(s):  
Baru Harahap
Keyword(s):  
Quantitative Research ◽  
Raw Materials ◽  
Labor Cost ◽  
Raw Material ◽  
Labor Costs ◽  
Regression Methods ◽  
Material Costs ◽  
Material Cost ◽  
Independent Variable ◽  
The Cost

The purpose of this study was to find out whether the cost of raw materials and direct labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost  and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 20, it can be seen that the Raw Material Cost has a tcount of 4.616 with a significance probability of 0.000, concluded that Raw Material Costs  partially have a positive and significant effect on Increasing Production Cost of Direct Labor Costs  has t count of 4.944 with a significance of 0,000 can be concluded that Direct Labor Costs  partially have a positive and significant effect on Increasing Production Results. The F test shows the Fcount value of 71,270 and significance of 0,000b means that there is a significant effect between Raw Material Costs  and Direct Labor Costs on Increasing Production Results.

scholarly journals PEMANFAATAN LIMBAH FLY ASH DARI PEMBAKARAN BATUBARA PADA PEMBUATAN SEMEN PCC (PORTLAND COMPOSITE CEMENT) DI PT SEMEN XYZ LAMPUNG

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Dwi Septiyana Sari ◽  
◽  
Susanti Sundari
Keyword(s):  
Compressive Strength ◽  
Fly Ash ◽  
Raw Materials ◽  
Testing Machine ◽  
Technical Aspect ◽  
Raw Material ◽  
Physical Test ◽  
Composite Cement ◽  
The Difference ◽  
The Cost

Abstract This study discusses the use of fly ash waste from coal burning on the manufacture of PCC (Portland composite cement) at PT. XYZ Lampung. The purpose of this research is to look at the technical studies and the efficiency of raw materials in the use of fly ash in cement making, in this case PCC cement (Portland Composite Cement). The steps taken in analyzing the data in this study were viewed from a technical aspect by means of a physical test, namely the cement compressive strength test at the age of 3 days, 7 days, and 28 days using the Compression Testing Machine. This test was conducted to see the comparison of the compressive strength of PCC cement using limestone and fly ash as raw materials, then calculate the difference in raw material costs in the year before and after the replacement of limestone with fly ash. The results showed that cement with the addition of fly ash after 3 days, 7 days and 28 days had an increased compressive strength value, which increased 21.69%, 16.07% and 8.05% respectively of the compressive strength of cement using limestone. The use of fly ash as a substitute for limestone has an effect on the cost of raw materials, where the difference between the cost of raw materials in 2019 and the cost of raw materials in 2018 is Rp. 39,440,952,074.

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 The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)

2021 ◽  
Vol 19 (1) ◽  
pp. 5-10
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari ◽  
Ayu Azizah ◽  
Asep Asep ◽  
Dede Mustomi
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
The Cost ◽  
Variance Calculation ◽  
Supporting Materials ◽  
Descriptive Method

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

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