scholarly journals ANALISIS PERHITUNGAN BIAYA PRODUKSI TERHADAP PENDAPATAN PADA PENGUSAHA PRODUK LANTING BUMBU KARNING PANCA RASA JATILUHUR

2018 ◽  
Vol 2 (1) ◽  
pp. 16-25
Author(s):  
Suratno S.E., M.M
Keyword(s):  
Production Cost ◽  
Quantitative Methods ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Fourth Quarter ◽  
Raw Material ◽  
Selling Price ◽  
Total Production ◽  
Net Income ◽  
The Third

Cost Production is costs incurred to process raw materials into finished products ready tosold. The elements of cost production consist of raw material costs, direct labor, and overhead costs. This study aims to determine and analyze the Calculation of Cost Production to Revenue at Product LantingBumbuKarning/ Panca Rasa in Jatiluhur Village. This study used quantitative methods, the preparation using descriptive analysis is a method that aims to get a picture and description of certain symptoms and explain the relationship between variables based on facts by way of collecting and analyzing data in the form of numbers. Calculation of production cost using full costing method that is by summing all element of raw material cost, direct labor and factory overhead cost. While setting the selling price using the concept of total cost. From the analysis result, it is known that the sales of 2016 quarter I amounted to Rp 31,900,000, the second quarter amounted to Rp 84,100,000 or increased 163.64%, the third quarter decreased by 58.62% or became Rp 34.8 million, and the fourth quarter again increased by Rp 92.800.000 or 166.67%. Meanwhile, the production cost for the first quarter amounted to Rp 24,047,500, the second quarter amounted to Rp 56,167,300 (increased 133.57%), the third quarter was Rp 25,887,600 (decreased 53.91%), and the fourth quarter was Rp 61,606,600 ( 135.87% increase). For operational costs in the first quarter I-IV stable that is Rp 3.600.000. From the unstable total production cost, the net income for the first quarter amounted to Rp 4,252,500, the second quarter amounted to Rp 24,332,700 (472.20% increase), the third quarter was Rp 5,312,400 (decreased 78.17%), and the fourth quarter amounted to Rp 27,593,400 (an increase of 419.41%).

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

Sistem Informasi Pengalokasian Biaya Bahan Baku dengan Metode Harga Pokok Pesanan pada PT. Dian Karya Estate

2021 ◽  
Vol 3 (2) ◽  
pp. 16-26
Author(s):  
Nining Rahaningsih ◽  
Raditya Danar Dana ◽  
Nana Suarna ◽  
Sri Muflikah Kurniarti
Keyword(s):  
Production Cost ◽  
Cost Allocation ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Total Production ◽  
Financial Reports ◽  
Material Costs ◽  
Material Cost

Raw material costs are an important part of company operations, so we need a system that can accurately present raw material cost data which will be used as consideration for the company in making decisions. The system that is currently running at Kinaya Residence still uses a manual system so it is difficult to find accurate information. Based on the results of preliminary research, it can be concluded that in processing raw material costs using the cost of order method with the following characteristics 1) The nature of production is intermittent depending on on orders received, 2) The shape of the product depends on the specifications of the customer, 3) Collection of production costs is done on the order cost card, 4) the total production cost is calculated after the order is completed, 5) The production cost per unit is calculated, by dividing the total production cost by the total units ordered, 6) Accumulated costs generally use normal costs, 7) Products that have been completed are immediately handed over to the customer. Then to design a raw material cost allocation system that uses traditional methods with the programming language used is Hypertext Preprocessor. With this information system for allocating raw material costs, it is hoped that the presentation of financial reports about raw materials in companies can be done easily, quickly and accurately.

scholarly journals Economic viability of the piauçu Leporinus macrocephalus (Garavello & Britski, 1988) production

2004 ◽  
Vol 61 (2) ◽  
pp. 228-233 ◽  
Author(s):  
Leonardo Susumu Takahashi ◽  
Flavio Daolio Gonçalves ◽  
Janessa Sampaio de Abreu ◽  
Maria Inez Espagnoli Geraldo Martins ◽  
Antonio Carlos Manduca Ferreira
Keyword(s):  
Production Cost ◽  
Economic Valuation ◽  
Relative Magnitude ◽  
Productive Efficiency ◽  
Economic Viability ◽  
Selling Price ◽  
Total Production ◽  
Fish Production ◽  
Present Value ◽  
Fish Farms

Brazilian fish farms presented an accelerated development during the early 90's, mainly because of the increase in fee-fishing operations. To meet the demand of this market, fish production and supply became excessive and, as a consequence, the number of fee-fishing operations, farmers and the final selling price, decreased. This study analyzes the technical aspects, production cost, profitability and economic viability of the production of piauçu (L. macrocephalus) in ponds, based on information from a rural property. Feeding and fingerling costs amount to approximately 47.1% of the total production cost, representing together with the final selling price the most important factor affecting profitability. The payback period was 8.3 years, the liquid present value US$ 291.07, the internal return margin 9%, and the income-outcome ratio was 1.01, which represents an unattractive investment as a projection based on current conditions. The improvement in productive efficiency enhances the economic valuation index, and that the relative magnitude of cost and income are the most important points for the economic viability of the studied farm.

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.

ANALISIS POLA PEMANFAATAAN LAHAN TEGALAN MENANAM SAYURAN DI DESA TAMBAK BOYO, KEC. BUAY MADANG TIMUR, OKU TIMUR

2017 ◽  
Vol 3 (01) ◽  
pp. 7-11
Author(s):  
Muridin
Keyword(s):  
Production Cost ◽  
Value Added ◽  
Added Value ◽  
Selling Price ◽  
Total Production ◽  
Rice Milling

The objectives of this research are: 1) To know the production cost and income of paddy mill business in Buay Bahuga Sub-district of Way Kanan Regency, 2) To know the value added of rice mill business in Buay Bahuga Sub-district of Way Kanan Regency, 3) To know the feasibility of rice milling business in the District of Buay Bahuga District Way Kanan. The results showed that the total production of rice milling business that is equal to 75.096 kg / year with the selling price of Rp 7,700 / kg, the revenue of Rp 578,239,200 is obtained, the use of production cost of Rp 800.006.105, the income of Rp -221.766.905 . Added value to the paddy mill business in Buay Bahuga District is Rp 578,239,200. with the use of the intermediate fee of Rp 382,505,680. The rice milling business in Kecamatan Buay is also feasible to be developed financially.

scholarly journals Willow Cultivation as Feedstock for Bioenergy-External Production Cost

Energies ◽  
2020 ◽  
Vol 13 (18) ◽  
pp. 4799
Author(s):  
Ewelina Olba-Zięty ◽  
Mariusz Jerzy Stolarski ◽  
Michał Krzyżaniak ◽  
Kazimierz Warmiński
Keyword(s):  
Production Cost ◽  
Raw Material ◽  
Environmental Cost ◽  
External Costs ◽  
Total Production ◽  
External Cost ◽  
The European Union ◽  
Proper Selection ◽  
The Cost ◽  
Selection Of

Biomass remains one of the most important materials for the production of renewable energy in the European Union. Willow can be one of the sources of biomass, and its production can also be profitable on soils with low quality. A proper selection of raw material for energy production should be based not only on the cost effectiveness or crop yield, but also on the environmental impact and the cost it incurs. The aim of this work was to evaluate the external environmental costs of the production of willow chips of seven willow genotypes, produced for energy generation on marginal cropping lands. The environmental external costs of chips production were estimated against the amount of emissions calculated according to the LCA method (ReCiPe Midpoint) and its monetary value. The external environmental cost of willow chips production amounted to €212 ha−1 year−1, which constituted 23% of the total production cost of willow chips. The external cost of production of 1 Mg d.m. of willow chips for the best yielding variety averaged €21.5, which corresponded to 27% of the total production cost. The research demonstrated that a proper selection of an optimal variety may lead to the reduction of the external cost.

scholarly journals Rectified ethanol production cost analysis

2011 ◽  
Vol 15 (2) ◽  
pp. 281-292 ◽  
Author(s):  
Nikola Budimir ◽  
Marko Jaric ◽  
Branislav Jacimovic ◽  
Srbislav Genic ◽  
Nikola Jacimovic
Keyword(s):  
Raw Materials ◽  
The United States ◽  
Influential Factors ◽  
Production Costs ◽  
Selling Price ◽  
Total Production ◽  
The European Union ◽  
Total Investment ◽  
Relationship Of ◽  
The Impact

This paper deals with the impact of the most important factors of the total production costs in bioethanol production. The most influential factors are: total investment costs, price of raw materials (price of biomass, enzymes, yeast), and energy costs. Taking into account these factors, a procedure for estimation total production costs was establish. In order to gain insight into the relationship of production and selling price of bioethanol, price of bioethanol for some countries of the European Union and the United States are given.

scholarly journals MODERN INDUSTRIAL COMPLEX OF THE KEMEROVO OBLAST

2017 ◽  
Vol 2017 (3) ◽  
pp. 41-46
Author(s):  
Валерий Рябов ◽  
Valerii Riabov ◽  
Ольга Столбова ◽  
Olga Stolbova
Keyword(s):  
Raw Materials ◽  
Electrical Energy ◽  
Kuznetsk Basin ◽  
Machine Building ◽  
Coal Industry ◽  
Raw Material ◽  
High Tech ◽  
Industrial Complex ◽  
Total Production ◽  
Active Population

The article describes the modern functional and territorial structure of the economic complex of one of the most industrial regions of the Asian Russia – the Kemerovo region. The basic link in the economic complex of the Kemerovo Region is industry. A quarter of the economically active population in the region is employed in industry. Industry provides half of the gross regional product. The role of industry in the economic complex of the Kemerovo region has not changed for many years. In general, the region’s industry has a pronounced raw material orientation. Raw materials industries are the leading ones in the industry structure of the region: the total share of the coal industry, metallurgy, electrical energy and the chemical industry in the total production of industrial products is 85 %. Kuzbass is Russia’s leader in coal mining. The share of high-tech industries is negligible. Machine building accounts for no more than 5 % of industrial production. The industry of the Kemerovo region is characterized by a poly-branch structure, formed primarily on the basis of the coal resources of the Kuznetsk Basin. The leading role belongs to the coal-metallurgical system of production, which forms a number of highly developed energy production cycles (coal-energy, chemicals, pyrometallurgical and others), some of which (raw materials extraction) are located outside the region.

scholarly journals An Introduction to the Foreign Trade of Mesopotamia In the Light of Cuneiform Documentation of the Third and Second Millennium BC.

2018 ◽  
Vol 1 (120) ◽  
pp. 91-104
Author(s):  
Nawala A. Al-Mutawalli
Keyword(s):  
Foreign Trade ◽  
Agricultural Production ◽  
Raw Materials ◽  
Daily Life ◽  
Alluvial Plain ◽  
Raw Material ◽  
Sheep Breeding ◽  
The Third ◽  
The People ◽  
Cattle And Sheep

Ancient Iraq is very well known as an agricultural economic country, especially, the middle and the southern parts of Mesopotamia, which was called “the Land of Sumer and Akkad “, it's a very rich agricultural country. Sumer's economy was based on agriculture, fishing, and cattle and sheep breeding. Lived on the products of the fertile, irrigated soil, and this situation was clearly reflected in the cuneiform texts unearthed from many sites from the third and second millennium BC. And due to the young geological composition of Mesopotamia, the alluvial plain of ancient Sumer lacked so much important raw materials, these of materials were needed by the craftsmen of Sumer and Akkad for the industry, works of art and daily life. These raw material were, deferent kinds of stone, timber, and metal, therefore, the need for these materials led to exchange what the people had from the agricultural production and industrial goods and material produced by the workshops of temple or palace, such as: animal hides, leather manufactures, wool, oil, cereals, dates, textile, wild and domesticated animals,…etc., also what not existing in the country ([i])   Leemans, W.F., "The Importance of Trade", Iraq-39, (1977), p. 4. Al-Hashimi, Rihdah Jawad, "Obsidian Stone and the Origin of Trade" Sumer-28, (1972), p. 203ff.

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.

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