scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI KERIPIK BAYAM DENGAN METODE FULL COSTING (Studi Kasus Industri Rumah Tangga Keripik Bayam di Kelurahan Mugirejo Kecamatan Sungai Pinang Kota Samarinda) (The Calculation of Production Basic Price of Spinach Chips By Full Costing Method (Case Study at Household Industry of Spinach Chips in Mugirejo Urban Village Sungai Pinang Subcity Samarinda City))

2019 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
DINA LESMANA ◽  
ANGGUN SAPUTRI
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Labor Costs ◽  
Urban Village ◽  
Basic Price

The high added value is obtained by agro-industry entrepreneurs increase competition. An effort has made to increase profit  is processing spinach into spinach chips. The purpose of this study was to calculate the production basic price. Research was conducted from August to October 2018 in the home industry spinach chips in Mugirejo Urban Village, Sungai Pinang Subcity, Samarinda City. The data collected was primary and secondary data. Method of data analysis used the full costing method. The result of the study showed that the production costs incurred by home industry of the spinach chips monthly including raw material costs of IDR1,511,000.00; direct labor costs of IDR2,500,000.00; variable cost of factory overhead of Rp755,000.00; and fixed cost of factory overhead of IDR306.583,33. The calculation result of basic price monthly in household industry of spinach chips is IDR5,072,583.33. The monthly sales is IDR16,500,000.00 and the monthly profit obtained by the household industry of spinach chips is IDR11,427,416.67.

scholarly journals PERHITUNGAN HARGA POKOK PRODUKSI KERIPIK BAYAM DENGAN METODE FULL COSTING (Studi Kasus Industri Rumah Tangga Keripik Bayam di Kelurahan Mugirejo Kecamatan Sungai Pinang Kota Samarinda) (The Calculation of Production Basic Price of Spinach Chips By Full Costing Method (Case Study at Household Industry of Spinach Chips in Mugirejo Urban Village Sungai Pinang Subcity Samarinda City))

2019 ◽  
Vol 2 (1) ◽  
pp. 35
Author(s):  
DINA LESMANA ◽  
ANGGUN SAPUTRI
Keyword(s):  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Labor Costs ◽  
Urban Village ◽  
Basic Price

The high added value is obtained by agro-industry entrepreneurs increase competition. An effort has made to increase profit  is processing spinach into spinach chips. The purpose of this study was to calculate the production basic price. Research was conducted from August to October 2018 in the home industry spinach chips in Mugirejo Urban Village, Sungai Pinang Subcity, Samarinda City. The data collected was primary and secondary data. Method of data analysis used the full costing method. The result of the study showed that the production costs incurred by home industry of the spinach chips monthly including raw material costs of IDR1,511,000.00; direct labor costs of IDR2,500,000.00; variable cost of factory overhead of Rp755,000.00; and fixed cost of factory overhead of IDR306.583,33. The calculation result of basic price monthly in household industry of spinach chips is IDR5,072,583.33. The monthly sales is IDR16,500,000.00 and the monthly profit obtained by the household industry of spinach chips is IDR11,427,416.67.

ANALISIS HOME INDUSTRI PEMBUATAN KERUPUK OPAK DI DESA JAYA BAKTI KECAMATAN MADANG SUKU I KABUPATEN OKU TIMUR

2019 ◽  
Vol 5 (01) ◽  
pp. 1-9
Author(s):  
Agoes Thony
Keyword(s):  
Production Cost ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
The Sun ◽  
Labor Costs ◽  
Family Labor ◽  
One Year ◽  
Break Even Point

The objectives of this study were to: 1) determine the technique of making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 2) determine the income and break-even point of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency , 3) knowing the added value of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 4) knowing whether the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency is profitable and feasible to develop. The results showed that: 1) the technique of making opaque crackers is quite easy, namely by grated cassava, seasoned (garlic, coriander and salt), then molded and steamed for ± 2 minutes for one steaming opaque cracker, then dried in the sun for ± 2 days, after the raw dry opaque crackers are packaged and then marketed. So, the process of making opak crackers takes ± 5 days, 2) the revenue obtained from the home industry for making opak crackers is IDR 735,000 / PP, with a production cost of IDR 501,362 / PP, with a fixed cost of IDR. 69,444, - / PP and a variable cost of 428,000, - / PP, then the income is Rp. 233,638 .- / PP or Rp. 1,401,828 .- / month, 3) the added value in making opak crackers is Rp. 333,638, - / PP obtained from revenue less intermediate costs. The intermediate cost is obtained from the total production cost, namely Rp. 501,362, - / PP minus family labor costs of Rp. 100,000, - / PP so that the total intermediate cost is Rp. 401,362, - / PP, 4) the level of profit based on the acceptance of the value is more than 1, namely the R / C Ratio of 1.47 which means that the opaque cracker home industry is profitable. Meanwhile, based on the level of profit from income the value is more than the prevailing bank interest rate, namely B / C Ratio of 0.47, which means that the home industry for making opaque crackers is non feasible. The production BEP value is Rp. 53.27, - / kg / PP, the BEP value of Rp. 559,361, - / PP, and the BEP value is Rp. Rp. 4.386, - / kg / PP, so this business can be said to be functionally feasible. In addition, the total assets invested in the home industry during the year or the ROI value resulted in a profit of 0.38%, meaning that for the home industry, opaque cracker making for one year generated a profit of 0.38%.

scholarly journals Corn farming analysis in Babar Island, District of Babar Islands, Southwest Maluku Regency

2021 ◽  
Vol 883 (1) ◽  
pp. 012082
Author(s):  
S F W Thenu
Keyword(s):  
Survey Methods ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Cropping Pattern ◽  
Labor Costs ◽  
Land Rent ◽  
Cost Component ◽  
Corn Production ◽  
The Cost

Abstract Babar Island is corn production center in District of Babar Islands. Maize is the dominant food commodities and a major food source for the community. Corn is the dominant crop commodity in Barbar Island and become staple food for the community. The farming are traditional and subsystems to meet farmers household needs and the excess (if any) will be sold but in very limited quantities. However the sales purpose is not commercial but just to meet the households needs that can not be substituted by other goods and only by few farmers if necessary. The farming is carried out on slash and burn dry land by polyculture cropping pattern that is combination of annual and perrenial crops. This study aimed to examine the feasibility and profitability of corn farming in Barbar island, using survey methods with stratified random sampling technique. The results showed that the cost of corn production in Barbar Island, district of Barbar Islands, South West Maluku Regency is consisted of fixed cost and variable cost. The fixed cost components is including : equipment depreciation costs and land rent costs. The variable costs includes : inputs costs (seeds, fertilizers, chemical) and labor costs. Variable costs is the largest cost component for corn farming. Corn farming is profitable and viable, as indicated by the average income Rp.2.647.396 compared to the average cost incurred by farmers Rp.2.520.934 and BC ratio of 1.05. This means that the production costs of Rp.2.520.934 will generate benefit 1.05 times of the cost.

scholarly journals Economic Performance and Consraints Faced by Tur Dal Processing Units- Bharuch District, Gujarat

2021 ◽  
pp. 54-62
Author(s):  
Deepa Hiremath ◽  
Shreeshail Rudrapur ◽  
L. R. Dubey ◽  
Bhanupriya Choyal
Keyword(s):  
Economic Performance ◽  
Capital Investment ◽  
Capacity Utilization ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Variable Cost ◽  
Fixed Cost ◽  
Fixed Costs ◽  
Net Returns

The study of economic performance of Tur dal processing units in terms of cost is very essential for accelerating the growth of agriculture processing industries. The present study was undertaken to work out the unit fixed costs, variable costs, production costs and returns of processing of Tur dal and different constraints faced by Tur dal processors of Bharuch District of Gujarat. The primary data pertained to consecutive three years i.e., 2017-18, 2018-2019, and 2019-20 were collected from the sample of three Tur dal mills from Bharuch, Ankleshwar and Vaghra talukas of Bharuch district. The results indicated that the average capital investment for a dal mill per unit was Rs. 7, 10, 00,000. The average fixed cost and average variable cost per quintal was of INR 46.10 and 245.46 respectively. Hence, average processing cost per quintal was worked out to be Rs. 291.56. The gross return per quintal of processed tur dal was Rs. 5754.50. The average content of tur dal and by- products was in the proportion of 72 per cent and 28 per cent respectively, by weight. The recovery in one quintal of tur was 65 kg of tur dal, 7 kg of broken dal and 28 kg of chala/chuni/ dead seed. The net returns per quintal after processing was found to be Rs. 579.61. It was found that, inadequate supply of raw material for processing especially during off season was the major constraint faced by the dal mill owners followed by units not running on full capacity utilization during offseason and irregular electricity supply to run the unit, etc.

PSVIII-12 An economic and emergy approach to evaluate the level of sustainability of lamb production: A case study in Brazil

2021 ◽  
Vol 99 (Supplement_3) ◽  
pp. 430-431
Author(s):  
Danny Alexander Rojas Moreno ◽  
Yuli Andrea Pena Bermudez ◽  
Vitória Toffolo Luiz ◽  
Taynara Freitas Avelar De Almeida ◽  
Rafaela Scalise Xavier de Freitas ◽  
...  
Keyword(s):  
Cost Allocation ◽  
Live Weight ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Local Resources ◽  
City State ◽  
The Cost ◽  
Intensive System

Abstract This study employed the Economic Theory (ET) to calculate the production costs and the Emergy Methodology (EM) to identify the contributions of nature and economy of lambs produced in an intensive system located in Cravinhos city, State of São Paulo. In addition, was employed Emergy Methodology (EM) to identify the contributions of nature and economy in the system. The adopted scheme of cost allocation followed the classification according to ET, under Variable Cost (VC), Operational Fixed Cost (FC), Opportunity Costs of land and capital (OC), and Total Cost (TC). The EM manages to quantify all the resources used in the system in Contributions from Nature (I) and Feedback from the economy (F). The I originate from the Sum of Renewable (R) and Non-renewable (N) local resources, while that F is composed of the Materials (M) and Services (S) from the economic system. We found that to produce 935 lambs per year the TC was US$ 96,021.08. VC represented 19.08% of TC, while 76.6% were represented by FC, and 4.3% by the IF. The cost produced per animal and kg of live weight was US$ 72.73 and US$ 1.82, respectively. On the other hand, the total energy flow (Y) required by the system was 3.05E+16 seJ/yr (Solar Joules per year) for produce (Ep) 1.68E+06J/yr (Joules per year). Y was represented in a 53.92% by I (7.98% for R, from the sun, rain, and wind; and 45.94% for N, from the soil loss and groundwater), and 46,08% by F (27.8% for M, from the feed, minerals, steel, fueled, etc. and 10.7% for S, from manpower, other services external, taxes, etc.). These results show that the studied system has a %Renewability (%R = R / Y) of 7.98%. Thus, we can conclude that the system depends on 92.02% of resources from non-renewable sources.

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

scholarly journals PENENTUAN HARGA POKOK PRODUKSI PADA PT. CENTRAL PROTEINA PRIMA, Tbk

2021 ◽  
Vol 1 (1) ◽  
pp. 62-68
Author(s):  
Ramadhan Mulia Lubis ◽  
Fachrul Rozi
Keyword(s):  
Animal Feed ◽  
Secondary Data ◽  
Raw Material ◽  
Variable Cost ◽  
Labor Costs ◽  
Business World ◽  
Shrimp Feed ◽  
Fierce Competition ◽  
The Right ◽  
The Cost

The rapid growth of the business world is reasonable with fierce competition fornew and similar industries. This phenomenon requires companies in manufacturingto compete competitively as experienced by the animal feed industry, especiallyshrimp feed. Marketing of shrimp feed at the end of 2019 increased after decliningsince the first quarter of the third quarter. According to the head of the aquaculturedivision of the Association of Animal Feed Entrepreneurs (GPMT) Haris Muhtadi,the transmission occurred because of an outbreak of disease attacking shrimp andafter the outbreak ended, shrimp production began to compete again. There aremany ways that companies, especially those engaged in shrimp feed, do so. Startingfrom creating low prices to making brand variations with a certain quality measurethat is used as a price differentiator between these products. To get around this, thecompany must have the right strategy and policy, namely by paying attention to thecost of production of its products. The purpose of determining the cost of goodsmanufactured at PT. Central Proteina Prima, Tbk. This is to analyze the differencein cost of goods manufactured between the methods used by the company and thecost of goods manufactured with the full cost and variable cost methods. This studyuses a qualitative descriptive method and the data source is secondary data. Theresults of the study to determine the cost of production is the shrimp feed factory ofPT. Central Proteina Tbk Medan issued a production cost per kilogram of Rp.14.103.5. Meanwhile, the variable cost of the method according to the previoustheory, the value per kilogram is smaller, namely Rp. 14,049, with a difference ofRp. 54.5 per kilogram. If the company sets a price of Rp 19,745 per kilogram usingthe same method, then determining the cost of goods manufactured 0.5% is moreeffective using the theoretical variable cost method. This difference occurs becauseof the grouping of raw material costs and direct labor costs which affect factoryoverhead costs and the cost of goods manufactured.

scholarly journals ANALISIS KEUNTUNGAN USAHA PEMBUATAN TAHU PADA UD. MAKMUR SENTOSA DI KOTA MANADO

2019 ◽  
Vol 15 (3) ◽  
pp. 481
Author(s):  
Naswan Indra Santho Antarani ◽  
Leonardus Ricky Rengkung ◽  
Ribka Magdalena Kumaat
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Business Owners ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Scientific Journals ◽  
Research Topics ◽  
Collection Method ◽  
Urban Village

This study aims to determine the benefits of tofu industry. This research was conducted at the tofu factory UD Makmur Sentosa in Kleak Urban Village, Hamlet V, Malalayang Sub-district, Manado City. The data collection method in this study used primary data collected through direct interviews with 2 business owners (husband and wife) and the entire workforce of 5 workers based on a list of questions prepared previously. Total respondents were 7 people. Secondary data obtained from the internet through Google Scholar to get articles from various scientific journals and theses from other universities related to research topics on the Profit of the business of Tofu Factory. Data collected in the form of data characteristics of business actors, raw materials, production, capital, and production costs. Tofu business UD. Makmur Sentosa is a small business that began operating in 2000 using its own capital. The amount of soybean raw material used in one month is 7,910 kg and produces 1,582 buckets of tofu, and produces a profit of Rp.41,811,780. So getting an R / C ratio> 1 is 1.49, it means that in March 2019 the UD tofu business. Makmur Sentosa experienced profits so this business was worth the effort.*eprm*

scholarly journals Analisis Break Even Point Penambangan Sirtu PT. Klawafun Alam Lestari Papua Barat

2019 ◽  
Vol 2 (2) ◽  
pp. 76-83
Author(s):  
Fernando Nanlohy ◽  
Juanita R. Horman
Keyword(s):  
Quantitative Method ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Selling Price ◽  
Fixed Costs ◽  
Labor Costs ◽  
Capital Costs ◽  
Papua Barat ◽  
Break Even Point

This study aims to analyze Break Even Point of mining of sirtu at PT. Klawafun Alam Lestari Provinsi Papua Barat. The method used in this research is quantitative method. Break Even Point shows the point where income is equal to cost. Intended costs are variable costs and fixed costs. Where fixed costs consist of capital costs and labor costs, while variable costs consist of production costs. From the results of data collection and calculation, the fixed cost is Rp. 9,501,158,600 and variable cost of Rp. 48,972/m3, at the selling price of sirtu Rp. 150.000/m³. From the analysis, Break Even Point of mining of sirtu is obtained when the minimum mining production reaches 94,045 m³/year with an income of Rp. 14,106,720,810.07/year.

scholarly journals ANALISIS KEUNTUNGAN PENGGEMUKAN SAPI POTONG KELOMPOK TANI “KEONG MAS” DESA TAMBULANGO KECAMATAN SANGKUB BOLAANG MONGONDOW UTARA (STUDI KASUS)

ZOOTEC ◽  
2014 ◽  
Vol 34 (1) ◽  
pp. 28
Author(s):  
Richard J Makkan ◽  
Anie Makalew ◽  
F H Elly ◽  
L D.R LUMENTA
Keyword(s):  
Beef Cattle ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Variable Cost ◽  
Farmer Groups ◽  
Animal Farm ◽  
The Cost ◽  
Cattle Farmer

ABSTRACTPROFIT ANALYSIS ON BEEF CATTLE FATTENING OF KEONG MAS FARMER GROUP AT TAMBULANGO VILLAGE, SANGKUB DISTRICT, NORTH BOLAANG MONGONDOW REGENCY (CASE STUDY).Beef Cattle Fattening of “Keong Mas” farmer group was located at Tombolango village, District of Sangkub, North Bolaang Mongondow regency. The problem was that the farmer group did not know to evaluate the profits as well as the beneficial farm condition. The purpose of the study was to determine the profit and feasibility of beef farm managed by “Keong Mas” farmer group. The research method was carried out as case study. The statistical analysis was conducted by the analysis of the profit and feasibility. The results showed that fattening beef cattle farmer group of “Keong Mas” gained of Rp 7,433,750,- with maintaining beef animals of 15 heads. Production costs spent in animal farm were Rp 97,566,250,- consisting of a fixed cost of Rp 6,295,000.- and variable cost of Rp 91,271,250.-. The cost of the house pens was the largest expense of the total fixed cost whith the cost of about 42.8 percents. Calf breeding stock costs were the largestexpense of the total variable cost withabout 58 percents. Turnover obtained ofRp 105,000,000.- from sale process of 15head with the price of Rp 7,000,000.- perhead. Based on the feasibility analysis ofthe fattening beef cattle of “keong Mas”farmer groups showed that this animalfarm was feasible to be running withshowing NPV of Rp 38,795,714.- and IRRof 38 percents and 1.95 Net BCR.Keywords : Fattening, Beef Cattle, Profit,Feasibility, Farmer group, Tabulangovillage.

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