scholarly journals Analisis Nilai Tambah Agroindustri Kopi Bubuk Organik Di Desa Gunung Terang Kecamatan Way Tenong Kabupaten Lampung Barat

2019 ◽  
Vol 5 (02) ◽  
pp. 16-26
Author(s):  
Faizal Daud
Keyword(s):  
Production Process ◽  
Production Cost ◽  
B Value ◽  
Added Value ◽  
Total Production ◽  
Average Income ◽  
Financial Feasibility ◽  
The Cost ◽  
Ground Coffee

The objectives of this study were to: 1) calculate the cost, revenue and income of the organic ground coffee agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency, 2) calculate the added value obtained from the processing of organic ground coffee agro-industry in Gunung Terang Village, District Way Tenong, West Lampung Regency, 3) to analyze the financial feasibility of the organic ground coffee agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency. The results showed that the total production cost of the organic ground coffee agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency in one production process was Rp. 3,675,191, the average income was Rp. 4,550,000, the income received was Rp. 879,809. The R / C ratio value is 1.24 indicating that the organic ground coffee agro-industry is profitable. The added value of the organic ground coffee processing agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency is IDR 27,459 / Kg. This shows that every sale of 1 kg of organic ground coffee will provide an added value of Rp. 27,459. The organic ground coffee agro-industry in Gunung Terang Village, Way Tenong District, West Lampung Regency is financially feasible to be developed, this can be seen from the calculation of the NPV value of IDR 631,745,317, the IRR value is 31.17% and the Net B value. / C of 3.64.

scholarly journals Analisis Nilai Tambah Ayam Pedaging Menjadi Bakso Ayam Di Kecamatan Belitang Kabupaten Oku Timur

2019 ◽  
Vol 5 (02) ◽  
pp. 33-41
Author(s):  
Parmaji
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Added Value ◽  
Total Production ◽  
Financial Feasibility ◽  
C Value

The objectives of this study were to: 1) determine the added value of broilers into meatballs in Belitang District, East OKU Regency, 2) to determine the financial feasibility of making chicken meatballs in Belitang District, East OKU Regency. The results showed that the total production cost for the business of making chicken meatballs in Belitang District, East OKU Regency in one production process on average is Rp. 358,520, revenue is Rp. 440,000, and the income received is Rp. 81,480. The amount of added value in the business of making chicken meatballs in Belitang District, East OKU Regency in one process is IDR 162,813 or 45,562 / Kg. This shows that each making chicken meatball from 1 kg of chicken will provide an added value of Rp. 44,284. The business of making chicken meatballs in Belitang District, East OKU Regency is financially feasible, this can be seen from the calculation of the NPV value of IDR 27,692,459, the IRR value is 64.99% and the Net B / C value is 1.98. .

scholarly journals Analisis Penentuan Beban Pokok Produksi Pada Usaha Tempe Sumber Mas Jember

2018 ◽  
Vol 5 (2) ◽  
pp. 134
Author(s):  
Luqman Arif Baihaqi ◽  
Imam Mas'ud ◽  
Yosefa Sayekti
Keyword(s):  
Control System ◽  
Production Process ◽  
Production Cost ◽  
Cost Control ◽  
Total Production ◽  
Cost Of Production ◽  
The Cost ◽  
Business Cost

This study aims to find out the system of business cost control of Tempe Sumber Mas. A Controling based difference between the calculation of the cost of production with cost of production of tempe using full costing. and This research uses Descriptive by Source and Technique Triangulation. The results of this study indicate that the cost control system used by the company is still simple and the calculation of the cost of production of tempe using full costing method is greater than calculate the total production cost used in the tempe production process. Keywords: Expense, Cost of Production, Full Costing, Cost Control

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.

scholarly journals ANALISIS KELAYAKAN BUDIDAYA IKAN GURAME DI DESA KEDUNG REJO BUAY MADANG TIMUR KABUPATEN OKU TIMUR

2016 ◽  
Vol 2 (01) ◽  
pp. 23-28
Author(s):  
Yudi Zuriah
Keyword(s):  
Production Process ◽  
Production Cost ◽  
Fish Culture ◽  
Total Production ◽  
The Cost ◽  
The Village ◽  
Selection Of

The objectives of this research are: (1) To calculate the cost, income and income earned by farmers in gouramy cultivation in every production process, (2) To analyze the feasibility of gouramy culture in Kedung Rejo Village Buay Madang Timur OKU Timur. This research was conducted in Kedung Rejo Village, Buay Madang Timur Sub-district, East OKU Regency. Selection of places chosen purposively with the consideration that the village of Kedung Rejo including the village that some farmers there who cultivate gourami. The study was conducted in February 2014. The study found that the total production cost incurred in gouramy fish culture amounted to Rp 19,316,827.00 per process, receipt during one production process of Rp 35,020,333.00, so the income received was Amounting to Rp 15.703.507,00 per process. The R / C ratio is 1.77 indicating the profitability of the carp cultivation and the value of NPV is Rp 20,871,523, the IRR value is 42% and the value of Net B / C is 1.79 which shows the cultivation of a proper gouramy (Feasible) to be developed.

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 HOME INDUSTRI PEMBUATAN KERUPUK OPAK DI DESA JAYA BAKTI KECAMATAN MADANG SUKU I KABUPATEN OKU TIMUR

2019 ◽  
Vol 5 (01) ◽  
pp. 1-9
Author(s):  
Agoes Thony
Keyword(s):  
Production Cost ◽  
Added Value ◽  
Variable Cost ◽  
Fixed Cost ◽  
Total Production ◽  
The Sun ◽  
Labor Costs ◽  
Family Labor ◽  
One Year ◽  
Break Even Point

The objectives of this study were to: 1) determine the technique of making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 2) determine the income and break-even point of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency , 3) knowing the added value of the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency, 4) knowing whether the home industry for making opak crackers in Jaya Bakti Village, Madang Suku I District, East OKU Regency is profitable and feasible to develop. The results showed that: 1) the technique of making opaque crackers is quite easy, namely by grated cassava, seasoned (garlic, coriander and salt), then molded and steamed for ± 2 minutes for one steaming opaque cracker, then dried in the sun for ± 2 days, after the raw dry opaque crackers are packaged and then marketed. So, the process of making opak crackers takes ± 5 days, 2) the revenue obtained from the home industry for making opak crackers is IDR 735,000 / PP, with a production cost of IDR 501,362 / PP, with a fixed cost of IDR. 69,444, - / PP and a variable cost of 428,000, - / PP, then the income is Rp. 233,638 .- / PP or Rp. 1,401,828 .- / month, 3) the added value in making opak crackers is Rp. 333,638, - / PP obtained from revenue less intermediate costs. The intermediate cost is obtained from the total production cost, namely Rp. 501,362, - / PP minus family labor costs of Rp. 100,000, - / PP so that the total intermediate cost is Rp. 401,362, - / PP, 4) the level of profit based on the acceptance of the value is more than 1, namely the R / C Ratio of 1.47 which means that the opaque cracker home industry is profitable. Meanwhile, based on the level of profit from income the value is more than the prevailing bank interest rate, namely B / C Ratio of 0.47, which means that the home industry for making opaque crackers is non feasible. The production BEP value is Rp. 53.27, - / kg / PP, the BEP value of Rp. 559,361, - / PP, and the BEP value is Rp. Rp. 4.386, - / kg / PP, so this business can be said to be functionally feasible. In addition, the total assets invested in the home industry during the year or the ROI value resulted in a profit of 0.38%, meaning that for the home industry, opaque cracker making for one year generated a profit of 0.38%.

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 Nilai Tambah Produk Olahan Jahe Merah pada UD. VisionBali Herbal Indonesia, Denpasar

2017 ◽  
Author(s):  
ARIEF SETIAWAN ROSO ◽  
I KETUT SUAMBA ◽  
NI WAYAN PUTU ARTINI
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Added Value ◽  
Chemical Components ◽  
Red Ginger ◽  
The Cost ◽  
Product Output

The Added Value of Processed Red Ginger Product at UD. VisionBali Herbal Indonesia, DenpasarThis research aimed to determine the added value of red ginger as an herbal drink in one production process and to determine the level of profits earned by the company in the red ginger processing in one production process. Determination of the study area was done purposively and the analytical methods used was the method of added value calculation, i.e. the product value is deducted by the value of raw materials and other supporting materials.It can be concluded from the result of the research that the added value of the red ginger processing business obtained in one production process is Rp. 84.600,00/kg. The added value is obtained from the deduction of the value of the product/output of Rp. 175.000,00/kg with the cost of raw material (input prices) Rp. 25.000,00/kg and the contribution of the cost of other inputs of Rp. 65.400,00/kg. It was also found that the profits gained by the manufacturer from the processed red ginger into herbal drink in one production process was Rp. 200.954,06. The suggestion that can be given to the company is to put more attention in the details of its production costs so as not to result in a low ratio of added value and further to improve the marketing of the products, so that people are interested in re-use of herbal medicine that is free of chemical components.

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 Effect of workforce diversity on the cost-effectiveness of milk production systems participating in the “full bucket” program

2019 ◽  
Vol 40 (1) ◽  
pp. 323
Author(s):  
Marcos Aurelio Lopes ◽  
Flavio De Moraes ◽  
Francisval Melo Carvalho ◽  
Fabio Raphael Pascotti Bruhn ◽  
Andre Luis Ribeiro Lima ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
Production Cost ◽  
Production Systems ◽  
Operating Cost ◽  
Total Production ◽  
Unit Costs ◽  
The Family ◽  
Net Margin ◽  
The Cost

This study aimed to analyze the effect of each workforce type on the cost-effectiveness of 20 dairy farms participating in the “Full Bucket” program, from January to December 2011, in the State of Rio de Janeiro. A stepwise multiple linear regression was used to identify the production cost components that most affected net margin, profitability, and cost-effectiveness. Workforce type influenced both profitability and cost-effectiveness, as well as total production cost. Economic analysis showed that farms with a hired workforce had the lowest total unit costs and a positive result. This way, the activity is able to produce in the long term and farmers are capitalizing. The farms that adopted mixed and family workforce had a positive net margin and a negative result, obtaining conditions to produce in the medium term. The highest representativeness on the items of effective operating cost in the family workforce stratum, in a descending order, were food, miscellaneous expenses, and energy. The most representative items in the mixed and hired workforce strata were food, workforce, and miscellaneous expenses.

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