scholarly journals Preliminary Study of Pineapple Pruning Machine for Pineapple Suckers Production

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Adli Fikri Ahmad Sayuti ◽  
Rohazrin Abdul Rani ◽  
Nurul Ahmad Sayuti
Keyword(s):  
Labor Force ◽  
Conventional Method ◽  
Peat Soil ◽  
Soil Condition ◽  
Time Operation ◽  
Preliminary Study ◽  
Cost Of Production ◽  
The Cost ◽  
Pineapple Leaves ◽  
High Clearance

After the pineapple crop is 15 months old, the pineapple will be harvested and pruning process will be done before fertilization work begin. Normally in conventional method, farmers will use a sharp machete or sickle to pruning the leave since pineapple leaves and cob have a high fibers content causing the leaves and cob break easily. The convention method requires a lot of time as well as the need for a large labor force, and the cost of production would also increase in this regard. The objective of the study was to evaluate the performance and effectiveness pruning using a mechanization approach compare to the conventional method in pruning the pineapple crop. In 11th Malaysia plan (RMK-11) a new concept and prototype were developed with 2 blade disc type, powered by gearbox 1:3 ratio and adjustable height for peat soil condition. Using of 38hp of tractor high clearance rubber trek with powered by PTO (Power take off) speed 540 and rpm 1500.The height of the cutter blade can be adjustable according to the height of the crop needed to be pruned. The machine capable working rate is 0.86 ha/hour, speed tractor is 2.03km/hour and the machine efficiency are 92 %. Machined time operation is up to 1.2 hour/ha and operating for 8.4 ha/per-day. As a result, the machine seems have a clean-cut result on pineapple leaves and cob without breaking the pineapple crop.

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

scholarly journals Perancangan Ulang Fasilitas Dan Ruang Produksi Untuk Meningkatkan Output Produksi

2018 ◽  
Vol 19 (2) ◽  
pp. 157
Author(s):  
Hery Murnawan ◽  
Putu Eka Dewi Karunia Wati
Keyword(s):  
Production Process ◽  
Conventional Method ◽  
Facility Layout ◽  
Metal Casting ◽  
Total Moment ◽  
Operation Process ◽  
Cost Of Production ◽  
The Cost ◽  
Initial Layout

This research discusses the redesign of facility layout on metal smelting SMEs that experienced changes in the type of products produced due to shifting consumer needs. Changes in the type of product produced affect the flow of the production process and result in decreased productivity. This study aims to redesign facilities adapted to the type of product produced. Re-layout processes using the conventional method is started by making the operation process chart, drawing the initial layout, and calculate the total moment of product using the From-to Chart (FTC). By using some trial obtained a trial layout that can increase the productivity based on the total moment of the product and the number of output that can be produced. This study also determines the Cost of Production (HPP) for all metal casting products and compares them with previous conditions. This study shows that by re-layout, the output will be greater and the cost of production is cheaper.

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

2018 ◽  
Vol 4 (2) ◽  
pp. 43-55
Author(s):  
Ika Yulianti ◽  
Endah Masrunik ◽  
Anam Miftakhul Huda ◽  
Diana Elvianita
Keyword(s):  
Production Process ◽  
Quantitative Data ◽  
Production Cost ◽  
Qualitative Data ◽  
Cost Data ◽  
Method Calculation ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method

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

The Engineering Design of Helical Spur Gear Transmission with Single Gear Pair for Electric Scooter

2015 ◽  
Vol 764-765 ◽  
pp. 374-378 ◽  
Author(s):  
Long Chang Hsieh ◽  
Tzu Hsia Chen ◽  
Hsiu Chen Tang
Keyword(s):  
Engineering Design ◽  
Spur Gear ◽  
Gear Transmission ◽  
Reduction Ratio ◽  
Gear Pair ◽  
Engineering Drawing ◽  
Electric Scooter ◽  
High Reduction ◽  
Cost Of Production ◽  
The Cost

Traditionally, the reduction ratio of a spur gear pair is limited to 4 ~ 7. For a spur gear transmission with reduction ratio more than 7, it is necessary to have more than two gear pairs. Consider the cost of production, this paper proposes a helical spur gear reducer with one gear pair having reduction ratio 19.25 to substitute the gear reducer with two gear pairs. Based on the involute theorem, the gear data of helical spur gear pair is obtained. According to the gear data, its corresponding engineering drawing is accomplished. This manuscript verify that one spur gear pair also can have high reduction ratio (20 ~ 30).

The Cost of Production of Giant Clam Seed Tridacna gigas

1993 ◽  
Vol 24 (3) ◽  
pp. 352-360 ◽  
Author(s):  
Clement A. Tisdell ◽  
William R. Thomas ◽  
Luca Tacconi ◽  
John S. Lucas
Keyword(s):  
Giant Clam ◽  
Cost Of Production ◽  
Tridacna Gigas ◽  
The Cost

PROBLEMS OF ORE PREPARATION FOR HEAP LEACHING

2021 ◽  
Vol 4 (1) ◽  
pp. 322-330
Author(s):  
V.I. Golik ◽  
Keyword(s):  
High Speed ◽  
Heap Leaching ◽  
Ore Preparation ◽  
Cost Of Production ◽  
The Cost

The issues of reagent leaching of metals in stacks in a historical cut are considered. It is shown that more than 1/3 of the chipped ore in size does not meet the conditions for extract-ing metals from it and requires regrinding. The features of mills are considered and the ad-vantages of grinding in a high-speed mill - disintegrator are determined. The information on innovations in the optimization of grinding equipment, which can reduce the cost of production by 10…15 %, is given.

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

CRITICAL ANALYSIS OF APPROACHES TO ASSESSING THE IMPACT OF BUSINESS PROCESSES ON THE FINANCIAL PERFORMANCE OF AN ORGANIZATION

2021 ◽  
Vol 4 (4) ◽  
pp. 201-205
Author(s):  
A. L. GENDON ◽  
◽  
G. F. GOLUBEVA ◽  
Keyword(s):  
Financial Performance ◽  
Critical Analysis ◽  
Business Processes ◽  
International Standards ◽  
Financial Indicators ◽  
Life Activity ◽  
Cost Of Production ◽  
The Cost ◽  
The Impact

The article reveals a system of financial indicators that characterize business processes, accounting for income and expenses according to Russian and international standards. The ways of increasing the efficiency of the company's life activity, in particular, the ways of reducing the cost of production, are considered.

scholarly journals Aplikasi Metode Simpleks Pada Optimalisasi Biaya Bahan Baku (Studi Kasus: Ukm Najmah Klappertart)

2020 ◽  
Vol 17 (2) ◽  
pp. 129-140
Author(s):  
D Damayanti ◽  
A I Jaya ◽  
Resnawati
Keyword(s):  
Simplex Method ◽  
Production Cost ◽  
Production Costs ◽  
Optimal Production ◽  
Total Cost ◽  
Optimal Cost ◽  
Cost Of Production ◽  
The Cost

ABSTRACT The purpose of this research is to obtain an the optimal production costs of Klappertart based on the basic ingredients comparing the production cost of Klappertart in Najmah Klappertart with production costs using the simplex method. The result showed that the optimal costs is ,-. This result is equal to the total cost of klappertart by SMEs Najmah Klappertart, so it can be concluded that the cost of production klappertart based on the basic ingredients on SMEs Najmah Klappertart were optimal. Keywords      : Optimal Cost, Basic Ingredients, Production Costs. (A-Z), Simplex Method  

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