scholarly journals Distribution Route of Cement 40’s kg Package at PT.XYZ using Saving Matrix

Tibuana ◽  
2021 ◽  
Vol 4 (02) ◽  
pp. 65-68
Author(s):  
Nur Rahmawati ◽  
Sinta Dewi ◽  
M. Dicky Perdana Putra
Keyword(s):  
Matrix Method ◽  
Product Distribution ◽  
Selling Price ◽  
Total Cost ◽  
Important Thing ◽  
Distribution Costs ◽  
Manufacturing Company ◽  
Cement Manufacturing

Determining the distribution route is one important thing that must be considered by the company to get a cheaper product selling price. PT. XYZ is a cement manufacturing company with consumers spread across several regions. Due to the large number of consumers that must be supplied, the company has problems in determining product distribution routes that can produce a low total cost of distribution. In this method, the saving matrix method is used to obtain distribution routes that can produce the minimum distribution costs. From the results of the study, four sub routes of product distribution were found with distance savings of 1176 Km.

ANALISIS USAHA AGROINDUSTRI KERIPIK TEMPEDI DESA SUMBER DATAR KECAMATAN SINGINGIKABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Usaha Keripik Tempe Djokam)

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Febry Nugroho ◽  
Jamalludin Jamalludin ◽  
Elfi Indrawanis
Keyword(s):  
Selling Price ◽  
Fixed Costs ◽  
Total Cost ◽  
Price Point ◽  
C Value ◽  
Revenue Efficiency

Penelitian ini dilakukan di Desa Samber Datar Kecamatan Singingi Kabupaten Kuantan Singingi, Penelitian ini bertujuan untuk mengetahui besarnya pendapatan, efesiensi usaha R/C dan untuk mengetahui BEP produksi dan BEP harga pada usaha Agroindustri Keripik Tempe Djokam di Desa Sumber Datar Kecamatan Singingi Kabupaten Kuantan Singingi. Hasil penelitian ini menunjukan bahwa pendapatan keripik tempe djokam Rp 425.327/produksi dengan total biaya yang dikeluarkan sebesar Rp 574.673, yang terdiri dari biaya tetap dan biaya tidak tetap, nilai R/C sebesar 1,74, artinya setiap biaya yang dikeluarkan 1 rupiah maka diperoleh penerimaan sebesar 1,74 rupiah atau keuntungan sebesar 0,74 rupiah dan Break Even Poin produksi dengan total biaya sebesar Rp 574,673, maka harus memproduksi sebanyak 11,49 Kg dengan harga jualnya Rp 50.000, agar mencapai titik impas. Break Even Poin harga  dengan biaya sebesar Rp 574.673 maka Agroindustri Keripik Tempe harus memproduksi sebanyak 20 Kg dengan harga jual sebesar Rp 28.733, supaya mencapai titik impasnya.Kata Kunci : Agroindustri; Keripik Tempe; Pendapatan; R/C Ratio; BEP ABSTRACTThis research was conducted in Samber Datar Village, Singingi Subdistrict, Kuantan Singingi District. This study aims to determine the amount of revenue, efficiency of the R / C business and to determine the production BEP and price BEP in the Agroindustry of Tempe Djokam chips in Sumber Datar Village, Singingi District, Kuantan Singingi District. The results of this study indicate that the income of tempe chips djokam Rp 425,327 / production with a total cost incurred in the amount of Rp 574,673, consisting of fixed costs and variable costs, R / C value of 1.74, meaning that each cost incurred 1 rupiah is obtained revenue of 1.74 rupiahs or profit of 0.74 rupiahs and Break Even Points of production with a total cost of Rp 574,673, it must produce as much as 11.49 kg with a selling price of Rp 50,000, in order to break even. Break Even Price point at a cost of Rp 574,673 then the Tempe Chips Agroindustry must produce 20 kg with a selling price of Rp 28,733, in order to break even.Keywords: Agro-industry; Tempe Chips; Revenue; R / C Ratio; BEP

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

scholarly journals Inovasi alat musik konvensional berbahan dasar bambu oleh Indonesian Bamboo Community

2018 ◽  
Vol 13 (1) ◽  
pp. 1-10
Author(s):  
Mirna Nurmala
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Creative Process ◽  
Musical Instrument ◽  
Qualitative Research Methods ◽  
Raw Material ◽  
Selling Price ◽  
Important Thing ◽  
Material Cost

Adanya asumsi bahwa bambu merupakan material dasar yang murah dan tidak memiliki harga jual,memicu kegelisahan beberapa kalangan untuk berinovasi menggunakan bambu sebagai bahan dasar. Salah satunya adalah Indonesian Bamboo Community yang dipimpin oleh Adang Muhidin yang mencoba berinovasi dengan membuat alat musik konvensional berbahan dasar bambu. Tulisan ini akan membahas proseskreatif yang dilakukan oleh sebuah komunitas bambu dengan metode penelitian kualitatif, yaitu penelitian yang menekankan pada kualitas atau hal terpenting dari sifat suatu benda, yang didalamnya tidak hanyameliputi pertunjukan musik saja tapi bagaimana membuat alat musik yang berbahan dasar bambu. ABSTRACTThe assumption that bamboo is a material cost basis and does not have a selling price, triggers anxiety in some quarters to innovate using bamboo as raw material. One of them is the Indonesian Bamboo Community led by Adang Muhidin who tried to innovate by creating a conventional musical instrument made from bamboo. This paper will discuss the creative process undertaken by a community of bamboo with qualitative research methods, the research emphasizes on the quality or the most important thing of the nature of an object, in which not only includes music performances alone but how to make a musical instrument made from bamboo.

scholarly journals PENERAPAN METODE CROSSDOCKING UNTUK MEMINIMUMKAN BIAYA DISTRIBUSI DAN PERSEDIAAN PADA PT. XYZ

2020 ◽  
Vol 7 (2) ◽  
pp. 202-208
Author(s):  
St. Nova Meirizha ◽  
Ari Andriyas Puji ◽  
Ardi Adrian
Keyword(s):  
Competitive Advantage ◽  
Technological Development ◽  
Safety Stock ◽  
Total Cost ◽  
Distribution Costs ◽  
Inventory Costs ◽  
Target Company ◽  
Long Time ◽  
Main Components ◽  
A Company

Rapid technological development changes the form of competition between profit-oriented companies. The presence of new methods of company management is getting more intense due to the demands of a competitive advantage with other companies. One of the areas that can create competitive advantage is the operational sector. Furthermore, Supply Chain Management has become one of the main components as a competitive strategy to develop the productivity and profitability capabilities of a company. Meanwhile, crossdocking systems have been found for a long time, but the application is often not too significant for companies and there is still room for optimization. Therefore, the researcher was interested in carrying out research related to crossdocking. In this study, the target company is PT. XYZ as a distribution center company that has problems in managing distribution costs and supplies to its partners. By implementing crossdocking, it can help companies in minimizing distribution and inventory costs. The steps in this study are determining vehicle distribution routes, calculating the number of distribution fleets, scheduling distribution fleets, calculating the total safety stock and calculating the ratio of the total cost of supplies in the current condition to the proposed conditions. The research results obtained 2 optimal distribution routes with a total distribution fleet of 2 units, divided into fleet 1 with a capacity of 800 units and fleet 2 with a capacity of 767 units. As for the scheduling results, the makespan value of each fleet is obtained, namely 240 minutes for fleet 1 and 248 minutes for fleet 2. The amount of safety stock for each type of cellphone is Y19 with 27 units of safety stock, Y12 with 102 units of safety stock, Y30 with safety stock 75 units and V19 with safety stock 54 units. The total cost of supplies is 2,989,055 rupiah in one order process.

scholarly journals Replenishment Model with Entropic Order Quantity for Deteriorating Items under Inflation

2021 ◽  
pp. 34-47
Author(s):  
P. K. Tripathy ◽  
Anima Bag
Keyword(s):  
Cost Minimization ◽  
Optimal Solution ◽  
Deteriorating Items ◽  
Optimal Order ◽  
Selling Price ◽  
Order Quantity ◽  
Total Cost ◽  
Purchase Cost ◽  
Holding Cost ◽  
Special Approach

The purpose of the current paper is to determine an optimal order quantity so as to minimize the total cost of the inventory system of a business enterprise. The model is developed for deteriorating items with stock and selling price dependent demand under inflation without permitting shortage. Optimal solution is achieved by cost minimization strategy considering replenishment cost, purchase cost, holding cost and deterioration cost with a special approach to entropy cost for bulk size purchasing units. The effectiveness of the proposed model has been avowed through empirical investigation. Sensitivity analysis has been accomplished to deduce managerial insights. Findings suggest that an increased inflationary effect results in increment in the system total cost. The paper can be extended by allowing shortage. The model can be utilized in the business firms dealing with bulk purchasing units of electric equipments, semiconductor devices, photographic films and many more.

scholarly journals ANALISIS PENDAPATAN AGROINDUSTRI TAHU DI DESA KUANTAN SAKO KECAMATAN LOGAS TANAH DARAT KABUPATEN KUANTAN SINGINGI (Studi Kasus Pada Agroindustri Tahu Mbak Rubingah)

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Niva Diaba Miryam Putri ◽  
Mahrani Mahrani ◽  
Meli Sasmi
Keyword(s):  
Production Process ◽  
Selling Price ◽  
Fixed Costs ◽  
Total Cost ◽  
Price Point ◽  
C Value ◽  
Business Income

ABSTRAKPenelitian ini dilakukan di Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi,adapuntujuan penelitian adalah untuk mengetahui pendapatan tahu mbak rubingah, untuk mengetahui tingkat efesiensi usaha nilai R/C Ratio dan untuk mengetahui Break Event Point (BEP) produksi dan break event point harga pada usaha agroindustri tahu di Desa Kuantan Sako Kecamatan Logas Tanah Darat Kabupaten Kuantan Singingi. Hasil penelitian menunjukan bahwa pendapatan usaha tahu mbak rubingah sebesar Rp 722.595,71 setiap kali proses Produksi dengan total biaya yang dikeluarkan sebesar Rp 477.404,29 yang tediri dari biaya tetap, nilaiR/C sebesar 2,51, artinya setiap biaya yang dikeluarkan 1 rupiah maka diperoleh penerimaan sebesar 2,53 rupiah atau Break Event Point dengan total biaya sebesar Rp 477.404,29 maka harus memproduksi sebanyak 67,63 Kg dengan harga jual Rp 7.058,82/Kg agar mencapai titik impas. Break Event Point jika memproduksi tahu sebanyak 170 Kg maka harga jual yang ditawarkan kepada konsumen sebesar Rp 2. 808,26/Kg. Kata Kunci : Agroindustri Tahu, Analisis Pendapatan, Kuantan Sako  ABSTRACTThis research was conducted in Kuantan Sako Village, Logas District, Tanah Darat, Kuantan Singingi Regency, while the research objective was to find out the Mbak Rubah funds, to determine the efficiency level of the R / C ratio and to find Break Event Point (BEP) production and break event price point for tofu agroindustry in Kuantan Sako Village, Logas District, Tanah Darat, Kuantan Singingi Regency. The results showed that the business income of Mbak Rubing was Rp. 722,595.71 per production process with a total cost of Rp. 477,404.29 which consisted of fixed costs, an R / C value of 2.51, an average of every cost incurred 1 the rupiah then receives revenues of 2.53 rupiah or Break Event Point with a total cost of Rp. 477,404.29 so it must produce as much as 67.63 Kg with a selling price of Rp. 7,058.82 / kg to break even. Break Event Point if you produce tofu 170 Kg, the selling price offered to consumers is IDR 2,880.26 / Kg.Keywords: Revenue Analysis, Tofu Agroindustry, Kuantan Sako

scholarly journals KELAYAKAN HIDUP PETANI DITINJAU DARI PENDAPATAN USAHATANI PADI SAWAH YANG MENGGUNAKAN SISTEM SUBAK PADA SUBAK PURA SARI DI KOTA BAUBAU

2019 ◽  
Vol 2 (1) ◽  
pp. 62-69
Author(s):  
Antasalam Ajo ◽  
Kadek Wardita
Keyword(s):  
Minimum Wage ◽  
Total Cost ◽  
Important Thing ◽  
Planting Time ◽  
Total Admission ◽  
Rice Farmers ◽  
Hindu Community ◽  
Farmer Income ◽  
The Temple ◽  
Planting Season

The most important thing for farmers is the life feasibility guarantee of farming holding. Because this is the most fundamental measure of farming activity. Therefore, the efforts of farmers so that farming activities that have been able to fulfill their life's needs in a decent way continue to be important issues and become attentive to the future. At the Balinese Hindu community, the Subak system is maintained for long because it is able to lift the welfare level of farmers. This system regulates life among farmers, as irrigation is done fairly and evenly, discussing planting time, and the type of rice to be planted. If there is a breach, the ceremony is determined by the ceremonies of the citizen or ritual held in the temple. This research aims to measure the life feasibility of farmers based on the income level of rice farmers who implement the Subak system at Subak Pura Sari in Baubau Town. The results showed that the life feasibility of farmers was achieved because the average farmer's income was above the regional minimum wage (UMR) in southeast Sulawesi, which amounted to IDR 2,002,625 per month in 2017. With total admission IDR 21,930,000 minus total cost IDR Rp 9,162,648, then big farmer income is IDR 12,767,352 per planting season in the form of rice or IDR 3,191,838 per month.  Keywords: life feasibility, the Subak system, farming income

scholarly journals KELAYAKAN FINANSIAL REPLANTING TANAMAN KARET DI DESA BATUMARTA 1 KECAMATAN LUBUK RAJA KABUPATEN OGAN KOMERING ULU PROVINSI SUMATERA SELATAN

2012 ◽  
Vol 11 (1) ◽  
pp. 78-96
Author(s):  
Tyara Naisyah ◽  
Bambang Sumantri ◽  
. Nusril
Keyword(s):  
Random Sampling ◽  
Production Cost ◽  
Sampling Method ◽  
Net Present Value ◽  
Simple Random Sampling ◽  
Rubber Plantation ◽  
Selling Price ◽  
Present Value ◽  
Total Cost ◽  
Sensitive Factor

This research aim to: 1) to analyze the amount of financial worthiness of rubber plantation as long as economic age in Batumarta 1 Lubuk Raja Ogan Komering Ulu regency. 2) To know the level of sensitivity in replanting rubber to several dominant factors related to finance and advantage in Batumarta 1 Lubuk Raja Ogan Komering Ulu regency. 77 respondents are chosen, about 30 % from 258 population which have represented population, because the population in Batumarta1 homogeneously relative in rubber plantation system, that is rejuveration system. The sample was chosen by using Simple Random Sampling Method. The research methodology is Survey. While the data is analyzed by worthiness count criteria which consist of Net B/C ratio, Gross B/C ratio, Provitability ratio, Net Present value (NPV), Internal Return Rate(IRR), this valuation done to know the worthiness off rubber replanting. Otherwise, also done the counting of sensitivity experimental. The result shows that rubber replanting in Batumarta 1 can be properly applied and the most sensitive factor is the decresing of selling price, increasing of production cost (fertilizer and total cost before tax) Keywords: Finansial feasibility Rubber  Replanting 

Sign in / Sign up

Export Citation Format

Share Document