scholarly journals The effect of changes in opportunity costs and prices of some agricultural products such as sugar beet, corn,wheat etc. used for bioethanol production on the cost of bioethanol production is not adequately known in Turkey.. Therefore, it was aimed to determine the bioethanol production cost items and unit production costs and also to put forth the effects of variations in raw material prices on cost of bioethanol.. The research data were collected via personal interviews from active bioethanol plants in Turkey. The results of previous studies and documents of related institutions and organizations were also used. The study followed classical cost analysis approach to calculate production cost. Scenario analysis was performed when exploring the effect of raw material prices on bioethanol production cost. Research findings showed that production cost per litre bioethanol produced from sugar beet molasses, corn, wheat and corn-wheat mixture were 2.50 TL, 2.84 TL, 2.95 and 2.84 TL, respectively. The share of raw material expenses in bioethanol cost per liter varied associated with the crops used in the process, it was 28.55% for bioethanol produced from sugar beet molasses, 44.81% for bioethanol produced from corn-wheat mixture and 44.87% bioethanol produced from corn. The research results also showed that the changes that occur in raw material prices significantly affected the bioethanol production cost and opportunity cost of crops created difficulties in biomass supply. Implementing the suitable policies and strategies and making the necessary arrangements in legislation would enhance the economic sustainability of bioethanol production in Turkey.

2017 ◽  
Vol 32 (1) ◽  
pp. 16-16
Author(s):  
Selime Canan ◽  
Vedat Ceyhan
Keyword(s):  
Sugar Beet ◽  
Production Cost ◽  
Agricultural Products ◽  
Production Costs ◽  
Raw Material ◽  
Bioethanol Production ◽  
Beet Molasses ◽  
Sugar Beet Molasses ◽  
Research Findings ◽  
The Cost

Bioethanol production from sugar beet molasses and thick juice by free and immobilisedSaccharomyces cerevisiae

2018 ◽  
Vol 125 (1) ◽  
pp. 134-142 ◽  
Author(s):  
Vesna M. Vučurović ◽  
Vladimir S. Puškaš ◽  
Uroš D. Miljić
Keyword(s):  
Sugar Beet ◽  
Bioethanol Production ◽  
Beet Molasses ◽  
Sugar Beet Molasses ◽  
Thick Juice

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.

EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya)

2019 ◽  
Vol 7 (01) ◽  
pp. 47
Author(s):  
Jeffry .
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Accurate Information ◽  
Labor Costs ◽  
Overhead Cost ◽  
Cost Of Production ◽  
Production Calculation ◽  
The Cost

PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and factory overhead costs are absorbed by the product orders can not be calculated specifically. With job order costing method , PT . Organ Jaya will easily find the cost of production for each order , because in the calculation of the cost of production is not affected by the initial inventory of final goods as well as ordered , then the cost of production is the basis for determining the cost of production . Calculation of cost of production is carried out by PT . Jaya organ still manually so that the resulting lack of accurate information , in this case PT . Jaya organs not use time sheet and job cost ticket as a medium in the calculation of production costs in order to determine the cost of production . Keyword : Job order costing-overhead cost

scholarly journals PENGARUH BIAYA PRODUKSI TERHADAP LABA BERSIH CV. BERKAH JAYA GENERAL SUPPLIER SNACK FOOD

2021 ◽  
Vol 8 (2) ◽  
pp. 145-167
Author(s):  
Yaya Suharya ◽  
Sutrisno Sutrisno ◽  
Risma Nurmilah
Keyword(s):  
Regression Analysis ◽  
Production Cost ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Production Costs ◽  
Raw Material ◽  
Snack Food ◽  
Goods And Services ◽  
Negative Effect ◽  
The Cost

In addition to providing goods and services, the company aims to obtain maximumprofit. As a provider of goods, the fulfillment of better product quality and competitiveprices is a challenge for the company. However, this was accompanied by highproduction costs. Thus, companies are required to be able to reduce production costswhich consist of raw material costs, direct labor wages and factory overhead. Theabove phenomenon inspires the author to examine "The Effect of Production Costs onCompany Profits" with multiple linear regression analysis. The purpose of this studywas to determine the effect of production costs on company profits CV Berkah JayaGeneral Supplier snack food. The regression analysis shows that simultaneously, rawmaterial costs, direct labor wages and factory overheads have a negative effect oncompany profits. The higher the production cost, the lower the profit the companygets. The variable that most strongly affects company profits is the cost of rawmaterials.

scholarly journals Selenium supplementation during fermentation with sugar beet molasses and Saccharomyces cerevisiae to increase bioethanol production

2019 ◽  
Vol 8 (1) ◽  
pp. 622-628 ◽  
Author(s):  
Sara Faramarzi ◽  
Younes Anzabi ◽  
Hoda Jafarizadeh-Malmiri
Keyword(s):  
Saccharomyces Cerevisiae ◽  
Sugar Beet ◽  
Sodium Selenite ◽  
Fermentation Process ◽  
Selenium Supplementation ◽  
Bioethanol Production ◽  
Beet Molasses ◽  
Sugar Beet Molasses ◽  
Fermentation Parameters ◽  
Microbial Strain

Abstract A bench scale submerged fermentation process was used to bioethanol produce using sugar beet molasses and Saccharomyces cerevisiae, as substrate and microbial strain, respectively. Effects of selenium amount on growth of S. cerevisiae and bioethanol production were evaluated. The obtained results indicated that growth of S. cerevisiae (manifested as turbidity intensity) in the samples containing 0, 5, 10, 15, 20 and 25 μg sodium selenite, during aerobic process, was 0.1707, 0.1678, 0.1679, 0.1664, 0.1627 and 0.160% a.u./h (after 14 h incubation), respectively. Statistical analysis based on compression test indicated that there were insignificant (p > 0.05) differences between growth rate of the yeast in the fermented samples containing S. cerevisiae and 5 to 25 μg selenium salt. Response surface methodology was utilized to evaluate effects of two fermentation parameters namely, amount of selenium (5-25 μg) and substrate brix (10-25°Bx) on the concentration (g/L) of produced bioethanol. Obtained results revealed that maximum bioethanol concentration (55 g/L) was achieved using 15 μg selenium and molasses with 25°Bx. Furthermore, results have also indicated that, without using selenium and using molasses with 25°Bx, bioethanol with concentration of 29 g/L was produced.

scholarly journals Analisis dan Perancangan Aplikasi Berbasis Web untuk Pengelolaan Harga Pokok Produksi Menggunakan Metode Harga Pokok Proses

2019 ◽  
Vol 17 (2) ◽  
pp. 1
Author(s):  
Magdalena Karismariyanti
Keyword(s):  
Web Application ◽  
Production Cost ◽  
Raw Materials ◽  
Unit Cost ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Web Based ◽  
Cost Of Production ◽  
The Cost

Manufacturing of products incurred raw material costs, direct labor costs, and factory overhead   costs, which could be used to determine the price of the product sold.  On the contrary, the company, which manufactured thousands of toys and dolls monthly, did not have proper cost record. Production cost calculated by the average of total cost divided with a total of confirmed product. Hence, the production cost for each product could not be defined precisely. Based on the problems described, a web application was developed to manage the recording of transaction and automatically calculated the cost of production. This application's functionalities were able to manage purchasing activities, handing over raw materials to production, confirming finished goods, calculating production costs, posting journals and ledgers, and reporting of the cost of production. This application could help companies to calculate the unit cost. Based on a comparison between manual and application testing, it could be concluded that output in the application displayed an exact match from the manual. Thus, this web-based application was ready to be implemented in the company.

scholarly journals ANALISIS PENGENDALIAN BAHAN BAKU JASA MAKLON DENGAN MENGGUNAKAN METODE EOQ (ECONOMIC ORDER QUALITY) BERBASIS BIG DATA LOGISTIK GUNA MEMINIMALISIR BIAYA PRODUKSI PADA PT BARATA INDONESIA (PERSERO)

2018 ◽  
Vol 15 (2) ◽  
pp. 138-162
Author(s):  
Dina Eka Shofiana ◽  
Dwi Novita Sari
Keyword(s):  
Big Data ◽  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Silica Sand ◽  
Economic Order ◽  
The Cost

This study aims to determine the control of raw materials by using EOQ (Economic Order Quality) method to minimize production costs in PT Barata Indonesia (Persero). This research uses Adeskriptif with qualitative approach.The results of this study indicate that the control of raw materials using the EOQ (Economic Order Quallity) method can minimize production costs in PT Barata Indonesia (Persero) as follows: Silica Sand raw material can minimize production cost of Rp 16,321,500. Fero Silicon minimize the production cost of Rp 7,520,550,000, the raw material of Fero Mangan Mc can minimize the cost of Rp 2,255,625,000, the raw material of Fero Mangan Hc can minimize the cost of Rp 1.098,600. the raw material of Scrap can minimize the cost of Rp 324,995,000.

scholarly journals Pendampingan Peningkatan Efisiensi Biaya Produksi UMKM Heriyanto Melalui Analisis Biaya Kualitas

2020 ◽  
Vol 1 (1) ◽  
pp. 1-10
Author(s):  
Yulia Maulidyanti Rosdiana ◽  
Iriyadi Iriyadi ◽  
Diah Wahyuningsih
Keyword(s):  
Cost Efficiency ◽  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Cost Component ◽  
Quality Cost ◽  
Quality Costs ◽  
The Cost

In each production process, it is possible there will be a discrepancy between the product that has been produced and with the standard, which referred to a defective product or a damaged product. The defective product or damaged product will affect the increase in production costs because the defective product has absorbed production costs from the beginning and it can cause losses to the company. Thus the company must make quality improvements to make the quality of the products produced more consistent and so that there are no more defective products. Improvement of this quality is needed by the existence of expenditure which is called quality cost. Quality costs are part of the production costs. With the existence of defective products or damaged products, it will cause production costs to increase because the company must pay for the process of reworking or reproducing. Therefore, by improving quality through quality costs, it is expected that production costs will be reduced. Production processes that pay attention to quality will reduce the possibility of product defects. Thus the company's production costs will be more efficient but still pay attention to the quality of the products produced. The purpose of this report is to find out how to supervise quality costs of UMKM in improving production cost efficiency. The author conducts community service at the UMKM Heriyanto which is a UMKM engaged in the shoe industry, especially adult women's shoes located on Jl. E. Sumawijaya, Sindang Barang Village, Gang Jambekiuna, Pasir Eurih Village, Taman Sari District, Bogor Regency.The results of the study show that the quality cost component found in the UMKM Heriyanto consists of prevention costs, internal failure costs, and external failure costs. In UMKM Heriyanto there is no apprasial cost because there is no quality control or checking activity for the product. In addition, the calculation of production costs in UMKM Heriyanto is quiet basic and simple because it does not separate the cost of direct raw materials from indirect raw materials, direct labor with indirect labor, and there are some overhead costs that are not taken into account. Internal failure costs consisting of excess raw materials have a significant influence on the cost of producing shoes for UMKM Heriyanto for all types of shoes. Thus the excess of this raw material must be reduced because it can affect the amount of raw material costs directly on production costs. If UMKM Heriyanto can implement the calculation of this quality cost, then in the next production it can reduce the cost of excess raw materials and UMKM Heriyanto can make production cost efficiency of 15%.                                               Keywords: qualitycosts, production cost, cost effieciency

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