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

scholarly journals IMPLEMENTASI TIME DRIVER ABC (TDABC) DALAM PERHITUNGAN HARGA POKOK PRODUKSI AMDK MERK “RIO”

2019 ◽  
Vol 4 (01) ◽  
Author(s):  
IBK Bayangkara
Keyword(s):  
Production Costs ◽  
Test Time ◽  
Cost Calculation ◽  
Manufacturing Companies ◽  
Study Approach ◽  
Qualitative Research Design ◽  
Cost Of Production ◽  
Abc Method ◽  
The Cost

ABSTRACTThe purpose of this study is to examine the applicability of Time Driver Activity Bassed Costing (TDABC) in the calculation of the cost of production at manufacturing companies. A qualitative research design with a case study approach has been carried out on the production of RIO bottled drinking water (AMDK), a business unit of the BUMN Employees Cooperative in Gresik, for this test. Time drivers have provided solutions to the difficulty of implementing the ABC method in calculating the cost of production, due to the diversity of activity drivers. TDABC does not change the ABC method as a whole, but only simplifies the determination of activity drivers by time drivers. TDABC which is applied in the calculation of the cost of goods manufactured at a manufacturing company can produce a cost calculation of production costs that is more accurate than the calculation of the cost of production using the traditional method, because it has distributed overhead costs to each product based on the activity consumed by the product measured in units of time . More further research is needed on the application of TDABC in manufacturing companies, so that the difficulties of applying this method can be identified and solutions can be found. Keywords: TDABC, calculation, manufacturing, accurate.

D. ANALISA PENERAPAN ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA TEMPE BAROKAH

2019 ◽  
Vol 2 (1) ◽  
pp. 33-44
Author(s):  
Mujapar . ◽  
Amalia Pujiarti ◽  
Amalia Pujiarti ◽  
Elias Bagul ◽  
Herlina Milansari W. N ◽  
...  
Keyword(s):  
Small And Medium Enterprises ◽  
Activity Based Costing ◽  
Business World ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Cost Of Production ◽  
Medium Enterprises ◽  
The Cost ◽  
Keywords Cost

Abstrak Persaingan dunia bisnis tempe di wilayah sidoarjo semakin lama makin berkembang maka oleh karenaitu diperlukan sebuah metode dalam melakukan perhitungan analisis penerapan. Lokasi penelitian yaitu pada usaha mikro, kecil dan menengah (UMKM) tempe yang terletak di daerah sidoarjo. untuk menentukan harga pokok produksi penelitian ini menggunakan metode perhitungan Activity Based Costing. Penelitian ini bertujuan untuk menguji  analisis penentuan harga pokok produksi. Usaha yang menjadi obyek penelitian ini yaitu usahaTEMPE BAROKAH. Metode analisis penelitian ini menggunakan penelitian deskriptif dengan suatu pendekatan kualitatif. Teknik analisis yang digunakan peneliti yaitu perhitungan PengeluaranBahanPokok, PengeluaranBiayaKaryawan dan Biaya Cadangan. Berdasarkan hasil penelitian ini menunjukan bahwa biaya produksi berdasarkan metode Activity Based Costing padausahaTEMPE BAROKAH sebesar Rp. 25.500.000, sedangkan dalam metode konvensional menghasilkan sebesar Rp.71.055.000. Dalam hasil tersebut  terdapat selisih sebesar Rp.45.555.000 Kata Kunci :HargaPokokProduksi, Activity Based Costing   Abstract Tempe business world competition in the Sidoarjo region is increasingly growing, therefore a study is needed to study the feasibility of the business. The location of the research is the micro, small and medium enterprises (UMKM) of tempe located in Sidoarjo. To determine the cost of production this research uses the Activity Based Costing calculation method. This study aims to test the analysis of the determination of the cost of production. The business that is the object of this research is the TEMPE BAROKAH business. The method of analysis of this study uses descriptive research with a qualitative approach. The analysis technique used by researchers is the calculation of Principal Expenditures, Employee Expenditures and Reserve Costs. Based on the results of this study indicate that the cost of production based on the Activity Based Costing method in the TEMPE BAROKAH business is Rp.25,500,000, while in the conventional system generates Rp.71,055,000. In these results there is a difference of Rp.45,555,000 Keywords :Cost of Goods Sold, Activity Based Costing

scholarly journals ANALISIS PENERAPAN VARIABEL COSTING SEBAGAI ALAT UNTUK MENGHITUNG HARGA POKOK PRODUKSI PADA AKSAN BAKERY DI MANADO

2016 ◽  
Vol 11 (3) ◽  
Author(s):  
Tety Darise ◽  
David Paul Elia Saerang ◽  
Anneke Wangkar
Keyword(s):  
Calculation Method ◽  
Descriptive Analysis ◽  
Variable Cost ◽  
Selling Price ◽  
Research Findings ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Keywords Cost

Determining the cost of goods sold is right becomes one factor supporting the success of a company in achieving its goals , the cost of production has an important role in a company , due to the determination of the cost of goods sold , the company could easily determine the selling price , and the targeted profit also clear. This research was conducted at a company manufacturing in Manado . This study aimed to analyze the application of variable costing in Aksan Bakery in Manado. Data analysis method used is descriptive analysis . The data used is qualitative data , the data is presented in a descriptive or shape description and quantitative data , the data presented in the form of numbers. The research findings show that the application of variable costing method can be used as a tool to calculate the cost of production in the Aksan  Bakery. It can be seen from a comparative analysis of the cost of goods sold according to variable costing lower than the production cost price calculation method used Aksan Bakery. By using the full costing method used by companies the cost of goods sold Rp . 1.191.956 .000 while according to the variable cost of production costing Rp . 1.033.560.000. The main difference between full costing calculation method used by the company with variable costing method lies in the treatment of factory overhead costs .Keywords : cost of goods sold, variabel costing

scholarly journals Analisis Penetapan Harga Pokok Produksi pada Perusahaan Manufaktur di Provinsi Daerah Istimewa Yogyakarta

2020 ◽  
Vol 30 (6) ◽  
pp. 1539
Author(s):  
Dito Aditia Darma Nasution ◽  
Iskandar Muda
Keyword(s):  
Large Scale ◽  
Qualitative Approach ◽  
Sales Volume ◽  
Manufacturing Companies ◽  
Medium Scale ◽  
Cost Of Production ◽  
The Cost ◽  
Special Region ◽  
Main Factor

This study aims to analyze and describe how the determination of the cost of production in manufacturing companies in the Special Region of Yogyakarta Province. The method used in this study is a qualitative approach using instruments in the form of questionnaires and interviews as supporters addressed to the owners of several manufacturing companies in the Special Region of Yogyakarta Province. The research sample of 52 manufacturing companies consisting of 33 medium scale companies and 19 large scale companies. The results showed that the company has more than one goal in setting the cost of production. The most important finding is that the main factor affecting the cost of production is cost. It was also found that all of the samples tested believed that changes in the cost of production would not be effective in increasing sales volume. Keywords: Implementation of Pricing; Market Based Pricing; Cost Based Pricing; Product Cost.

scholarly journals DETERMINATION OF COST OF PRODUCTION IN CONDITIONS OF UNCERTAINTY OF ORDERS

2016 ◽  
Vol 4 (4) ◽  
pp. 499-504
Author(s):  
Ольга Глод ◽  
Olga Glod ◽  
Виктор Ланкин ◽  
Viktor Lankin
Keyword(s):  
Fuzzy Logic ◽  
Expert Knowledge ◽  
Small Enterprises ◽  
Methodological Basis ◽  
Cost Of Production ◽  
The Cost

The purpose of this paper is to examine the model to determine the cost of production of small enterprises. The methodological basis for the model is a fuzzy logic based on expert knowledge. As a result, in this paper we consider an example of the model, determined the cost of production of confectionery

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.

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

scholarly journals The Determination of Sample Size for Sensitive Issue Successive Survey with the Multiplication RRT Model under Two-Stage and Stratified Two-Stage Random Sampling and Its Application in Medical Survey

2019 ◽  
Vol 2019 ◽  
pp. 1-10
Author(s):  
Bo Yu ◽  
Xiaonan Liang ◽  
Ying Wang ◽  
Yun Liu ◽  
Qiao Chang ◽  
...  
Keyword(s):  
Sample Size ◽  
Sampling Method ◽  
Sampling Errors ◽  
Two Stage ◽  
Successive Sampling ◽  
Optimal Sample ◽  
Sensitive Issue ◽  
Survey Accuracy ◽  
The Cost

When designing the sample scheme, it is important to determine the sample size. The survey accuracy and cost of survey and sampling method should be considered comprehensively. In this article, we discuss the method of determining the sample size of complex successive sampling with rotation sample for sensitive issue and deduce the formulas for the optimal sample size under two-stage sampling and stratified two-stage sampling by using Cauchy-Schwartz inequality, respectively, so as to minimize the cost for given sampling errors and to minimize the sampling errors for given cost.

scholarly journals Analisis Pengaruh Pertumbuhan Penjualan dan Kepemilikan Manajerial terhadap kondisi Financial Distress pada Perusahaan Manufaktur yang ada di Indonesia

2019 ◽  
Vol 4 (01) ◽  
pp. 54-63
Author(s):  
Rita Dwi Putri
Keyword(s):  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
T Test ◽  
Coefficient Of Determination ◽  
Managerial Ownership ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Significance Level

This study aims to determine the effect of Sales Growth and Managerial Ownership on the condition of Financial Distress in manufacturing companies in Indonesia in 2015-2017. The sample of this study were 13 manufacturing companies listed on the Indonesia Stock Exchange, with a purposive sampling method. Based on the results of statistical analysis by using the t test with the value of t arithmetic equal to -1,249 ≤ value of t table 2.028 and significance of 0.220 ≥ from the significance level of 0.05, partially Managerial Ownership does not affect the condition of Financial Distress in the manufacturing company studied. This is proven by using the t test with the value of t count equal to 1.419 19 t table value 2.028 and significance 0.165 ≥ from the significance level of 0.05. Simultaneously Sales Growth and Managerial Ownership do not affect the condition of Financial Distress in the manufacturing companies studied with F count of 1.789 ≤ from the value of F table 3.32 and significance of 0.182 ≥ from the significance level of 0.05. The results of the coefficient of determination of the value of R Square are obtained at 0.090 or 9%. This means that the independent variables namely Sales Growth (X1) and Managerial Ownership (X2) have an influence on the dependent variable, namely the Financial Distress (Y) condition of 9% while the remaining 91% is influenced by other variables.

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.

Sign in / Sign up

Export Citation Format

Share Document