scholarly journals SEKALA USAHA KLANTING DAN KONTRIBUSINYA TERHADAP PENDAPATAN KELUARGA DI DESA SIDORAHAYU KECAMATAN BELITANG OKU TIMUR

2016 ◽  
Vol 2 (01) ◽  
pp. 29-36
Author(s):  
Catur Giyanto
Keyword(s):  
Family Income ◽  
Product Diversification ◽  
Production Costs ◽  
Survey Method ◽  
Industrial Enterprises ◽  
The Family ◽  
Average Revenue ◽  
The Cost ◽  
The Village ◽  
Average Average

The purpose of this research were to: 1. To determine the scale of industrial enterprises in the village klanting sidorahayu Belitang District of East OKU. 2. To determine the production costs and revenue from product diversification klanting Village Belitang sidorahayu District of East OKU. 3. To find out how much industry revenue klanting contribution to the family income in the village sidorahayu Belitang District of East OKU. This research has been conducted in the village sidorahayu Belitang District of East OKU. The location determination is done deliberately, with the consideration that in the village there is a household scale industrial enterprises that process cassava into klanting. The execution of the research carried out on the Moon April-May 2014. The method used in this research is survey method with sampling techniques. This study found that the scale of effort klanting Village sidorahayu District of Belitang East OKU classified as micro, because the cost of business production average - average of Rp 134,792,887 per year, Revenue Average - Average Rp 206,181,818 per year and the average - average revenue of Rp 71,388,931 per year, The production cost of an average effort klanting Rp 374.425 / Pp, average receipts of Rp 572 727 / Pp and average revenue - average of Rp 198.303 / Pp and business contribution klanting to the family income in the village sidorahayu District of Belitang East OKU by 80%.

scholarly journals Analisis Industri Rumah Tangga Kerupuk Ikan dan Kontribusinya Terhadap Pendapatan Keluarga di Kelurahan Jelmu Kota Jambi

2019 ◽  
Vol 4 (1) ◽  
pp. 24
Author(s):  
Wiyan Mailindra ◽  
Muhammad Amali
Keyword(s):  
Family Income ◽  
Production Costs ◽  
Industrial Workers ◽  
Average Income ◽  
Major Work ◽  
Total Employment ◽  
Initial Capital ◽  
The Family ◽  
The Village ◽  
Percent Number

The aim of this study is the first to know the characteristics of industrial workers' households in the village of fish crackers jelmu jambi city views from sex, age, education level, the number of dependents, employment status, duration of operations and the initial capital. Secondly to study and analyze the amount of household income of industrial workers in the village of fish crackers jelmu jambi city. Third to know how much revenue contribution of household industry workers fish crackers on family income in Sub Jelmu. From the discussion we know that the characteristics of the respondents viewed the sex, most craftsmen female fish crackers or equal to 80 percent of 15 respondents. Then in terms of age craftsmen fish crackers between 40-49 years of age or 46.67 percent of the 15 people total respondents. Viewed from the level of education in the village of fish crackers pengarjin jelmu most educated junior or 46.67 percent. Number of dependents of each of the respondents ranged between 1-6 people. Among 10 respondents, or 66.67 per cent with two-3orang family members only. From satatus jobs, most of the respondents made this fish crackers craft business as a major work that is equal to 73.33 percent. Old businesses ranging from 10-30 years. Judging from the initial capital issued by the craftsmen of fish crackers ranging from Rp. 350,000 – 699,000 totaling 10 respondents or 66.67 percent of total respondents. Of the total employment of each worker is different, ranging from 1-4 people. In terms of revenue ranging from Rp. 1,500,000 – 2,000,000.- per month. Acceptance is not reduced sales of capital and production costs. Then the family income of the highest fish crackers craftsmen USD 1.225 million per month. And lowest income of Rp. 665,000.- per month. Meanwhile, cracker craftsmen revenue contribution of fish to the family income amounted to 71.72 percent. With average family income of ± Rp. 926,266.67.- per month. And the average income of farmers amounted to ± Rp fish crackers. 630,266.67.- per month.

scholarly journals KELOMPOK USAHA KACANG BAWANG DAN KACANG OVEN UNTUK MENINGKATKAN PEREKONOMIAN KELUARGA

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Sinar Perbawani Abrina Anggraini
Keyword(s):  
Family Income ◽  
Personal Selling ◽  
Cost Benefit ◽  
Home Production ◽  
Marketing Model ◽  
The Family ◽  
Marketing Activities ◽  
The Cost ◽  
The Village

Ipteks bagi Masyarakat (IbM) merupakan salah satu bentuk pengabdian masyarakat yang memiliki keunggulan tersendiri. Kali ini, tim pengusul mengambil lokasi pengabdian di daerah Kabupaten Malang pada UKM Kacang Bawang “GR‟ yang berlokasi di Kota Batu dan Kacang Oven “Tuin‟ yang berlokasi di Desa Ngijo Kecamatan Turen Kabupaten Malang. Adapun tujuan tim pengusul IbM ini adalah ingin mengembangkan produksi kacang bawang dan kacang oven di Kabupaten Malang yang bekerja sama dengan mitra untuk memperbaiki kualitas proses produksi dan pengemasan kacang bawang dan kacang oven tersebut dengan harapan daya jangkau pemasaran mitra semakin luas, sehingga pendapatan mitra akan bertambah dan dapat meningkatan ekonomi keluarga. Rencana kegiatan yang akan dilakukan pada mitra adalah dengan memberikan pelatihan dan pendampingan dalam membuat desain kemasan agar lebih menarik dalam pemasaran dan cara menganalisa untung rugi UKM dalam bentuk analisa BEP usaha serta pemberian alat pengupas kulit ari kacang tanah, alat oven dan alat pengemas kacang bawang yang disesuaikan dengan kebutuhan mitra untuk mengembangkan usahanya sehingga produk yang dihasilkan akan lebih higienis saat proses pengupasan kulit ari dan tahan lebih lama dalam penyimpanan dengan menggunakan kemasan yang sesuai standar serta dapat dikemas lebih rapat dan rapi. Selain itu, tim pengusul juga memberikan trik-trik dalam teknik komunikasi pemasaran agar kegiatan pemasaran yang selama ini kurang efektif, akan semakin berkembang dengan adanya model pemasaran baru yang ditawarkan oleh tim pengusul yaitu pemasaran melalui media sosial (website) dan personal selling serta cara mendesain kemasan yang lebih menarik bagi konsumen. Sehingga kedua mitra ini dapat berkembang usahanya, dan perekonomian keluarga mereka menjadi baik, karena usaha kacang bawang dan kacang oven ini merupakan produksi rumahan yang berdaya jual tinggi Kata kunci : Kacang Bawang, Kacang Oven, Pemasaran, alat pengupas kulit ari kacang ABSTRACT Science and technology for society (IbM) is one form of community service that has its own advantages. This time, the team proposer takes place in the area of Malang devotion to UKM Beans Onions "Raihan" is located in Kota Batu and Nuts Oven "Tuin" located in the village Ngijo Turen District of Malang. The purpose of the team proposer IbM of this is to develop the production of beans onions and beans oven in Malang are working with partners to improve the quality of the production process and packing peanuts onions and beans oven with the hope of a range of partner marketing increasingly widespread, so that the partner revenue will increase and may increase the family income. Plan activities to be carried out on a partner is to provide training and assistance in making the packaging design to make it more attractive in marketing and how to analyze the cost-benefit of UKM in the form of analysis BEP business as well as the provision of peeler epidermis of peanuts, tools oven and appliance packaging peanuts onion tailored to the needs of partners to develop its business so that the resulting product will be more hygienic when the process of stripping the epidermis and last longer in storage by using appropriate packaging standards and can packed more tightly and neatly. In addition, the team proposer also provide the tricks in the techniques of marketing communication that marketing activities which have been less effective, will grow with the new marketing model offered by the team proposing that marketing through social media (website) and personal selling as well as how to design packaging more appealing to consumers. So that both partners can grow their business, and the economy of their families to be good, because the business onions and pea beans oven is a home production of highly selling Keywords : Onions beans and peanuts oven, marketing, improve family economic

scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS TERNAK AYAM KAMPUNG SUPER DAN AYAM BROILER DI DESA BANGUN HARJO BUAY MADANG TIMUR OKU TIMUR

2017 ◽  
Vol 2 (03) ◽  
pp. 23-31
Author(s):  
Imam Sulaiman
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Production Volume ◽  
Total Production ◽  
Majority Population ◽  
Research Plan ◽  
Average Revenue ◽  
Break Even Point ◽  
The Cost ◽  
The Village

The objectives of this research are to: (1) To analyze the cost, income and income of chicken and chicken cattle in Bangu Harjo Village, Buay Madang Timur District, OKU Timur Regency, (2) To analyze whether broiler and joper cattle cultivated in Bangun Harjo Village, Buay Madang Timur Sub-district, OKU Timur Regency is beneficial, (3) To analyze break even point of broiler and joper livestock business in Bangun Harjo Village, Buay Madang Timur District, OKU Timur Regency. This research has been conducted in Bangun Harjo Village, Buay Madang Timur District, East OKU Regency. Site selection is done purposively with the consideration that in the village is able to represent from the existing population and have the criteria of research plan. Bangun Harjo village is a village whose majority population live as farmers and there are some farmers who seek the cultivation of super chicken (joper) and broiler (broiler). The study was conducted in June 2015. The study found that the total production cost incurred in the poultry livestock business in Bangun Harjo Village in one production process amounted to Rp 13,963,744, the average revenue was Rp 22,920,000 so that income Received amounted to Rp 8,956,256. The value of R / C ratio is 1.64 indicating that the chicken livestock business is profitable. The total production cost incurred in the broiler business in Bangun Harjo Village in one production process is Rp 30,609,006, the average revenue is Rp 54,676,250, so the income received is Rp 24,067,224. The value of R / C ratio is 1.79 indicates that the business of broiler livestock is profitable and BEP value of livestock production volume of chicken joper is 349 head, while the value of BEP price is Rp 24.569 / Tail and BEP value of broiler chicken production volume is equal to 2.017 Kg, while the BEP value of the price is Rp 8,496 / Kg which shows that the business of chicken and broiler cattle in Bangun Harjo Village is feasible financially.

ANALISIS KELAYAKAN USAHA CABAI KERITING ORGANIK DI DESA JAYAPURA KECAMATAN JAYAPURA KABUPATEN OKU TIMUR

2015 ◽  
Vol 1 (01) ◽  
pp. 7-12
Author(s):  
Pudiyaka
Keyword(s):  
Production Process ◽  
Chili Pepper ◽  
Survey Method ◽  
Plant Management ◽  
Rice Farming ◽  
Average Amount ◽  
Chilli Plant ◽  
The Family ◽  
Average Revenue

The purpose of this research is to: (1) To know whether from the profit of chili pepper management business can fulfill the needs of his family in Jayapura Village, Jayapura Subdistrict, OKU Timur Regency, (2) To know whether the profit contributed to households in Jayapura Village Kecamatan Jayapura, Kabupaten OKU Timur, (3) To know the feasibility level of chili plant management business in Jayapura Village, Jayapura District, East OKU Regency. This research has been conducted in Jayapura Village, Jayapura District, East OKU Regency, there is a business actor of chilli plant, with survey method. This research was conducted from December 2012 until February 2013. This research found that Chili business gives Benefit for chilli business actor in Jayapura Village Jayapura District with the amount of cost sacrificed in one production process is smaller than acceptance of chili cultivation in Jayapura Village, Jayapura District That is, the amount of cost that is sacrificed on average is Rp 16.022.305, - / Lg. With an average revenue of Rp. 32.283.240, - / Lg. And the average amount of revenue earned amounted to Rp 16,260,935, - / Lg. The income from chili farming in Jayapura Village, Jayapura Sub-district, contributed to the income of the family, on average, the main income is from the cultivation business of chili Rp 16.260.935, - / Lg. And other income from rice farming of business actors of Chili as much as Rp. 2,233,187, - with a contribution value of 73.53%.

scholarly journals Pengaruh Perekonomian Keluarga terhadap Penggunaan BPJS Kesehatan Desa Cileles Jatinangor

2019 ◽  
Vol 3 (2) ◽  
pp. 81
Author(s):  
Anisa Nurfiani ◽  
Estro Dariatno Sihaloho
Keyword(s):  
Negative Correlation ◽  
Family Income ◽  
Least Square ◽  
Positive Correlation ◽  
Ordinary Least Square ◽  
Section Data ◽  
The Past ◽  
Family Economy ◽  
The Family ◽  
The Cost

This study aims to determine whether or not there is a family economic relationship to the use of Cileles Jatinangor Village Health BPJS. Factors that are influenced by the family economy include, the average family income per month, number of family dependents, monthly BPJS Health installments, how often each family goes to health facilities in the past month, and how many times the use of BPJS Health by each family in the past month. The study was conducted by direct observation of each family in Cileles Jatinangor Village. This study took data as much as 60 samples of the family of Cileles Jatinangor Village. In this study the type of data used is Cross Section Data, meaning that the data obtained is data that is obtained only in one time and has many objects or samples. The data obtained will be processed using stata14 which is quantitative data and followed by simple regression using the OLS (Ordinary Least Square) approach. The results and discussion show that the variables have a negative correlation, the number of dependents has a negative correlation, the cost of BPJS has a positive correlation, the check up has a positive correlation, the use of BPJS has a positive correlation, and all variables are significant at the level of 10%.

scholarly journals PERAN ISTRI NELAYAN DALAM MENINGKATKAN PENDAPATAN RUMAH TANGGA (Studi Kasus di Desa Penjajab, Kecamatan Pemangkat, Kabupaten Sambas)

2016 ◽  
Vol 10 (2) ◽  
pp. 241 ◽  
Author(s):  
Maulana Firdaus ◽  
Rikrik Rahadian
Keyword(s):  
Household Income ◽  
Family Income ◽  
Raw Material ◽  
Survey Method ◽  
Purposive Sampling ◽  
The Family ◽  
Fish Catch ◽  
Household Incomes

Ketidakpastian pendapatan yang diperoleh oleh kepala keluarga sebagai nelayan mendorong anggota rumah tangga lainnya seperti istri dan anak untuk bekerja agar dapat memenuhi kebutuhan hidup rumah tangga. Penelitian ini dilakukan untuk mengetahui peran istri nelayan dalam meningkatkan pendapatan rumah tangga menurut jenis pekerjaan yang dilakukan dan pendapatan yang diperoleh serta besarnya sumbangan pendapatan tersebut untuk meningkatkan pendapatan rumah tangga. Penelitian dilakukan pada tahun 2013 di Desa Penjajab, Kabupaten Sambas. Metode penelitian menggunakan metode survei. Pengambilan responden dilakukan secara purposive sampling. Analisis data dilakukan secara deskriptif. Hasil penelitian menunjukkan bahwa sebagian besar istri nelayan di Desa Penjajab memiliki pekerjaan sebagai pengolah produk perikanan (kerupuk, ikan kering dan terasi). Rataan besarnya nilai pendapatan istri nelayan adalah Rp.372.400,-/bln. Kontribusi pendapatan istri terhadap total pendapatan rumah tangga adalah sebesar 24,04%. Pekerjaan yang dilakukan oleh istri dan kepala keluarga dalam rumah tangga nelayan memiliki karakteristik yang sama, sangat tergantung pada musim. Ketika pendapatan kepala keluarga meningkat maka kecenderungan pendapatan pada istri nelayan juga meningkat. Hal ini dikarenakan bahan baku ikan olahan berasal dari hasil tangkapan suami. Meningkatkan partisipasi istri dan anggota keluarga dalam bekerja merupakan salah satu usaha strategis saat ini untuk meningkatkan pendapatan rumah tangga. Pengembangan usaha diluar sektor perikanan sangat penting dilakukan, mengingat tingkat pendapatan dari sektor perikanan masih rendah karena sangat dipengaruhi oleh musim. (Role of Fisher’s Wife to Increase the Household Income (Case study in the Penjajab Village, Pemangkat Sub District of Sambas))Uncertainty income earned by the head of the family as a fisher push other household members, such as wives and children to work in order to meet the household needs. This study was conducted to determine the role of the fisher’s wife to increasing household incomes in terms of the type of work and the income earned as well as the contribution of such the revenues to increase household income. Study was conducted in 2013 in Penjajab village of Sambas Regency. Survey method was used in this study. The selection of respondents used a purposive sampling. Data were analyzed descriptively. Results showed that most of the fisher’s wife in the Penjajab Villages has a job as a processing fishery products (crackers, dried fish and shrimp paste). Average income of the fisher’s wife is Rp.372.400, - / month. Wife revenue contribution to total household income is equal to 24.04%. Work performed by the wife and the head of the family in the fisher households have the same characteristics, is highly dependent on the season. When the head of the family income increases, the tendency of the fishers wife revenue also increased. This is because the raw material processed fish catch comes from the husband. Increasing the participation of wife and family members in work is one of the current strategic effort to increase the househods revenue. Business development outside of the fisheries sector is very important because the level of income from the fisheries sector is still low and heavily depend on season.

scholarly journals HUMA ORANG BADUY DALAM PEMBENTUKAN SIKAP SWASEMBADA PANGAN

2015 ◽  
Vol 7 (3) ◽  
pp. 559
Author(s):  
Yudi Putu Satriadi
Keyword(s):  
Land Use ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Survey Method ◽  
Traditional Management ◽  
Self Sufficiency ◽  
The Family ◽  
Time Required ◽  
Depth Interviews

AbstrakPenelitian ini bertujuan untuk mengkaji peran budaya lokal dalam mendukung program ketahanan pangan. Penelitian dilakukan di daerah Baduy menggunakan metoda survei, observasi, wawancara mendalam dan analis deskriptif. Fokus kajian dilakukan terhadap huma sebagai sumber penghasil pangan untuk memenuhi kebutuhan keluarga. Hasil penelitian menunjukkan bahwa huma sebagai sumber penghasil pangan diatur pengelolaannya mengikuti adat yang dilestarikan dengan  beberapa kriteria yaitu mempertahankan tata ruang melalui pembatasan perubahan tata guna lahan; memerhatikan  waktu yang diperlukan   untuk pengembalian status nutrisi lahan dan optimasi komponen biotik dan abiotik untuk mendukung produksi; mempertahankan komponen ekosistem untuk mendukung produktivitas huma, meminimalisasi biaya produksi melalui pembatasan pengolahan lahan, tidak merokok, mengurangi pembicaraan yang tidak produktif, lebih mengefisienkan waktu kerja, serta mengatur peruntukan padi dan beras dengan pengaturan pendistribusian yang ketat.  Penelitian ini memberikan 3 rekomendasi yaitu (i) kearifan lokal tetap dipertahankan dengan memerhatikan kemajuan ilmu pengetahuan dan teknologi untuk mendukung swasembada pangan; (ii) menyesuaikan daya dukung lingkungan dengan program eksploitasi;  (iii)  menyusun tata ruang berdasarkan potensi penggunaan lahan dan kajian sosial budaya.  AbstractThis study aims to assess the role of local culture in supporting security programs of food self-supporting in the Baduyarea.  This research conducted a survey method, observation, in-depth interviews and descriptive analysis. This study focusonhuma as a source of food to meet the needs of the family. The results showed that the huma as a source of food is set to follow the traditional management preserved with some criteria.They are: maintaining spatial through the restrictions on land use changing, paying attention to the time required for returning the nutritional status of the land and optimizingthe biotic and abiotic components to support production, maintaining ecosystem components to support huma productivity, minimizing production costs through restrictions on land management, not smoking, reducing unproductive talks, being more efficient in working time, as well as regulating the allotment of rice and rice with a tightdistribution. This study provides three recommendations: (i) local knowledge is maintained by taking into account the advancement of science and technology to support food self-sufficiency; (ii) adjusting the carrying capacity of the environment to the exploitation program; (iii) developing spatial based on potential land use and socio-cultural studies.

Improving the process of allocating indirect costs to the cost of production (works, services) of industrial enterprises

2021 ◽  
pp. 179-184
Author(s):  
И.Е. Мизиковский
Keyword(s):  
Decision Making ◽  
Indirect Costs ◽  
Production Costs ◽  
Management Decision ◽  
Activity Based Costing ◽  
Information Base ◽  
Industrial Enterprises ◽  
Management Decision Making ◽  
Cost Of Production ◽  
The Cost

Статья посвящена вопросам совершенствования распределения косвенных затрат на производство на себестоимость продукции (работ, услуг) промышленных предприятий, повышения точности показателей, инкорпорируемых в информационное пространство принятия управленческих решений. Разделение косвенных затрат на основные затраты (расходы на содержание и эксплуатацию оборудования) и накладные (административно-управленческие расходы), выбор соответствующих им драйверов, позволяют в значительной степени повысить точность калькуляционных результатов и эффективность экономических расчетов в целом. Целью исследования явилась разработка методики, позволяющей оптимизировать процесс калькулирования себестоимости продукции промышленного предприятия, обеспечить формирование результативной информационной базы выработки управленческих воздействий со стороны лиц, принимающих управленческие решения. Исследование проводилось с применением функционально-процессного и системного подходов к изучению традиционных бухгалтерских (управленческих) практик распределения косвенных затрат. Исследованы традиционный и предлагаемый способы распределения косвенных расходов, проведено сопоставление их результатов, сделаны выводы о перспективах внедрения элементов метода «Activity-based costing (ABC)» на исследуемых предприятиях. The article is devoted to the issues of improving the distribution of indirect production costs to the cost of production (labor, services) of industrial enterprises, improving the accuracy of indicators incorporated in the information space of management decision-making. The division of indirect costs into basic costs (maintenance and operation of equipment) and overhead costs (administrative and management costs), the choice of appropriate drivers, can significantly improve the accuracy of calculation results and the efficiency of economic calculations in general. The purpose of the study was to develop a methodology that allows optimizing the process of calculating the cost of production of an industrial enterprise, to ensure the formation of an effective information base for the development of management actions on the part of management decision makers. The study was carried out using functional-process and system approaches to the study of traditional accounting (management) practices for the distribution of indirect expenses. The traditional and proposed methods of distributing indirect costs are studied, their results are compared, and conclusions are drawn about the prospects for implementing elements of the «Activity-based costing (ABC)» method at the enterprises under study. Cost of production, industrial enterprises, calculation, activity-based costing, indirect costs, value stream, information base of management decision-making

KONTRIBUSI DAN PELUANG PENINGKATAN PENDAPATAN ISTERI NELAYAN TERHADAP PENDAPATAN KELUARGA DI KECAMATAN ALUH-ALUH KABUPATEN BANJAR KALIMANTAN SELATAN

2016 ◽  
Vol 4 (8) ◽  
pp. 128
Author(s):  
Ulfah Nurul Hidayah ◽  
Idiannor Mahyudin ◽  
Emmy Sri Mahreda
Keyword(s):  
Random Sampling ◽  
Research Method ◽  
Family Income ◽  
Survey Method ◽  
Fish Processing ◽  
Purposive Sampling ◽  
Salted Fish ◽  
Sampling Locations ◽  
Average Revenue ◽  
Descriptive Method

Penelitian ini bertujuan untuk mengidentifikasi jenis pekerjaan isteri nelayan dalam bidang perikanan, menganalisis kontribusi pendapatan isteri nelayan  terhadap pendapatan keluarga dan menganalisis peluang pendapatan isteri nelayan terhadap pendapatan keluarga.Metode penelitian yang digunakan adalah metode survei dan deskriptif. Pengumpulan data dilakukan dengan teknik observasi dan wawancara. Teknik pengambilan sampel lokasi secara sengaja (purposive sampling) dan pengambilan sampel responden diambil secara purposive random sampling. Hasil penelitian menunjukkan bahwa jenis-jenis pekerjaan di bidang perikanan yang dilakukan isteri nelayan di Kecamatan Aluh-aluh antara lain: pengolahan ikan asin, pengolahan terasi, pengolahan udang papai kering dan pengolahan kerupuk udang.  Kontribusi pendapatan isteri nelayan yang bekerja sebagai; pengolah ikan asin sebesar 32,32%, pengolah terasi udang 31,29% dan pengolah udang papai kering 31,01%, pengolah kerupuk udang 23,95%. Rata-rata kontribusi pendapatan isteri nelayan terhadap pendapatan keluarga sebesar 29,64%. Persentase peluang kerupuk ikan sebesar 48,58%, bakso udang sebesar 30,36%, peluang amplang udang sebesar 10,12%, dan peluang nugget udang 10,93%.Purpose of this study is identify the types of work fisherman’s wife in Subdistrict Aluh-aluh, analyzing the contribution of revenue fisherman’s wife to family income and Analyzing the fisherman’s wife increased revenue opportunities to family income.The research method used a descriptive method and survey method. Data collection performed with observation and interview techniques. Technique of sampling locations use purposive sampling and respondents sampling use purposive random sampling.The results showed that types of work fisherman’s wife performed in fisheries include : salted fish processing, shrimp paste processing, processing ebi, ang processing of prawn crackers, revenue contribution fisherman’s wife who worked as a salted fish processing amounted to 32,32%, as processing shirmp paste amounted to 31,29%, as processing ebi amounted to 31,01%, as processing shrimp crackers amounted to 23,95%. Average revenue contribution amounting to 29,64%, fish crackers opportunies amounted to 48,58%, shrimp meatball amounted to 30,36%, shrimp amplangs amounted to 10,12%, and shrimp nuggets amounted to 10,93%.

scholarly journals MULTICYCLE PRINCIPLE OF ATTRIBUTING THE COST OF SUPPORTING BUSINESS PROCESSES TO COMMODITY PRODUCTION COST IN LARGE INDUSTRIAL ENTERPRISES

2016 ◽  
Vol 2 (1) ◽  
pp. 195-200 ◽  
Author(s):  
Карамышев ◽  
Anton Karamyshev
Keyword(s):  
Production Cost ◽  
Process Management ◽  
Business Processes ◽  
Production Costs ◽  
Accurate Calculation ◽  
Industrial Enterprises ◽  
Commodity Production ◽  
Management Technology ◽  
Complex Relationships ◽  
The Cost

The cost of supporting business processes in industrial enterprises is equal to 15 to 35 percent of its total costs. The process management technology offers new principles for attributing these costs to the costs of goods manufactured. However, the existing attributing methods do not take into account complex relationships between business processes of an enterprise and the problem of closed cycles appearance during allocation of the costs of supporting business processes. Use of the offered multicycle principle of attributing the costs of supporting business processes to commodity production costs allows eliminating the above specified disadvantages. Improvement of the existing methods with reference to this principle enables more accurate calculation of the cost of goods manufactured and take more reasoned management decisions. The article shows an illustrative example of formation of closed cycles in allocation of the costs of supporting business processes, as well as the calculations for multicycle allocation of the costs of supporting business processes to primary business processes.

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