Perhitungan harga pokok produksi berdasarkan metode Full Costing untuk penetapan harag jual produk pada CV. Silvi MN Paradilla Parengan

The problem that becomes the background of this research is in determining the selling price of a basic product that is used is the calculation of the cost of production, which is a way to take into account the determination of cost elements into the cost of the product and the selling price that is set must be able to determine all costs that produce long term profit. Based on the determination of the correct product cost of a product, it will be able to reduce uncertainty in determining the selling price. The purpose of this study is to find out how to calculate the cost of production based on the full costing method for determining the selling price of the product. In determining the selling price of the product, the selling price method is used based on cost-plus pricing. Cost plus pricing is the determination of the price by adding a certain amount (percentage) of the selling price or cost as profit. The method used in this study is quantitative descriptive analysis method, the results of this study indicate that there are advantages in calculating the cost of goods manufactured based on the Full Costing method and to be able to determine the cost of goods sold, the production costs must be calculated at the beginning of each month based on the previous period's sales report.

ECONOMIC VIABILITY OF BASALT-BASED BRAKE PAD IN NIGERIA

The economic analysis reveals the basic information on the expenditure and profit to an investor who is willing to invest on the production of basalt-based brake pad in Nigeria, Nigeria has huge demand of brake as revealed by data obtained from National Bureau of Statistics Abuja (NBS). The analysis was based on deductive economic analysis which assumptions were made and arrived at particular result and the costing was based on Activity-Based Costing (ABC) where overhead and indirect cost were assigned to the related product. The economic analysis will give an insight to an investor (s) who has been skeptic about investing in the manufacturing of brake pad in Nigeria. The analysis revealed that the total capital require for this investment is #54,520,184.00 to set up a manufacturing plant with a capacity of 12,960 pieces of brake pad per day with a depreciation period of ten years. It also showed that if the line will run at 75% efficiency, the annual production is 2,566,080 pieces of brake pads. The unit cost of production is #520.85, unit selling price is #572.935, interest before tax of #6,797,983.869, break-even quantity of 861,019pieces, payback period of eight months. The annual total cost of production is #1,373,924,104.00, annual total sales revenue of #1,470,309,952.00.Twenty-seven people are require for manning the plant.It is clear from above information the investment is worthwhile because of the good payback period and considering the huge demand in Nigeria.

MENINGKATKAN KOMPETENSI PELAKU UMKM DALAM BERBISNIS MELALUI PELATIHAN HARGA POKOK PRODUKSI

The success of the company in determining the Selling Price of its business products is largely determined by the success of the company in determining or calculating the Cost of Production (HPP) of the products it produces.Errors in the determination of the cost of production (HPP) can cause errors in the determination of the selling price of the resulting product, so that the company cannot compete with other similar businesses.The difficulty of determining the cost of production and selling prices of fashion and culinary products experienced by MSME entrepreneurs has become a big problem and has been going on for a long time among kompeten member entrepreneurs in Bekasi, so continuous training is needed.This can also be used as a background or basis for scientific research by PKM lecturers, so that research results can be obtained that can answer the difficulties of entrepreneurs of KOMPETeN members of the Bekasi region in determining the cost of production and selling prices of fashion and culinary products.

SENSITIVITAS INVESTASI STUDI KASUS PADA PENINGKATAN KAPASITAS PABRIK GULA SRAGI PT.PERKEBUNAN NUSANTARA IX

This study aims to determine the sensitivity of the increase or decrease in the selling price of sugar and drops, then the investment value, and the cost of production to the IRR obtained from the investment decision to increase the capacity of the Sragi Sugar Factory. Hypothesis testing is carried out on the results of the calculation of investment analysis which includes several commonly used parameters, namely Net present value (NPV), Internal rate of return (IRR), Profitability Index (PI), and Payback Period (PP), in this case as a comparison used The results of the IRR calculation. The results of the sensitivity study found that the selling price has the highest sensitivity, then the second is the investment value, while the cost of goods manufactured has the lowest sensitivity. The results of tests carried out on three parameters show that there is a significant change between the Selling Price, Investment Value and Cost of Production with the calculation of the IRR of an investment.

Rifkin’s misreadings of the zero-marginal cost of production of information technology

In this paper, I address contemporary attacks on rationalism thanks to Rifkin’s concepts of “extreme productivity” and “zero marginal cost of production” as examples of an ideological twist on genuine economic expressions. The main issue dealt with epistemological issues in the context of the contemporary communication age. It consists to clarify the relation between economic ideas and their relation to reality. To proceed accordingly, I implement a hermeneutic method applied to Rifkin’s discourse. That method is grounded in the scholarly tradition of “the ordinary language philosophy”. Its results proceed to show 2 distinct language games at work: 1- the neoclassical definition of marginal cost and its own logic is distinct from Rifkin’s use of it. 2- Rifkin uses the expression “marginal cost” under the auspices of an ideological discourse on the demise of capitalism. 3- The confusion is based on a systematically deceptive use of scholarly referencing. I conclude by drawing some lessons for the role of a multidisciplinary defense of economic rationality in contemporary discourse.

ONION PRODUCTION AND MARKETING SYSTEM IN BALOCHISTAN PROVINCE

In Pakistan, onion is one of the most grown commercial crops in the various parts of the country. The study was carried out through a primary data collection from various stakeholders to examine the status of onion production in Balochistan province. The average per acre cost of production, productivity, profitability, input output ratio were analyzed. Furthermore, find out the issues and constraints faced by onion growers and recommend policy guidelines for sustainable onion production and marketing in the study area. Costs have been broken down in a variable, fixed and opportunity costs (depreciation and opportunity) costs for production factors that are owned by the onion growers. While the variable cost was high from other costs, among them seed rate cost was high in the variable cost and in the lowest costs was recorded in chemical weedicide from other variable costs and fixed cost was nil due to relief from Balochistan government, whereas total cost of production and net income was Rs.82737 and Rs.75665 per acre respectively found in the study area. Majority 67% seed dealers were reported that due to high ratio of population, more consumable, good seed quality, more benefit, short duration of time and more production of onion as the principal reason for increase seed suppliers over the past 5 years. Onion farmers must follow best methods in management and strive to adopt scientific guidance from local and other available sources, for example research stations, progressive producers and extension workers.

Rainfall distribution and tea production in Bangladesh: Socio-economic impact analysis

The study aimed to assess the present pattern of tea production and the impacts of rainfall patterns on tea yield and made tea quality. The cost of production and profit-loss were examined to link with rainfall distribution. Likewise, the daily income of permanent workers, the job market of the contractual workers, and the workers' associated welfare were critically analyzed to understand the social impact. The Rangpur division showed an incremental dryness; in contrast, the Sylhet division showed a steady pattern with a high frequency of continuous heavy rainfall. The rainfall pattern of the Chottogram division was highly unpredictable and oscillated. Long spell drought and heavy showers followed by flash floods affect tea yield. According to respondents' perception, the rainfall pattern showed changing behaviours that are not favourable for tea production. The emergence of new pests and deterioration of soil characteristics were reported. Bangladesh enjoyed the most pleasant weather for tea production in 2019. The cost of production increased with the adverse weather, which increases the loss for the growers. Profit loss of growers is a determinant of the welfare of the workers impacting their livelihoods. The organic tea garden is not affected by climatic events. Consequently, the socio-economic conditions of the organic garden are safeguarded. Hence, the study recommends following organic farming to cope with climate change. Differently, it was reported that the intermediaries' hegemony in the market chain is more problematic than climate change. Policy initiatives are warranted to correct the market and to establish growers and consumers' rights.

The prime-cost of production when rearing of young animals in dairy and beef cattle breeding

In a market economy, the prime-cost of production is the most important indicator of the financial and economic activity of any economic entity. It is a cost estimate of all resources used in the production process of the industry: feed, animal protection products, materials, fuel, energy, fixed assets, labour, natural and other costs associated with its production and sale. The purpose of the work was to calculate the prime-cost of production when rearing of young animals in dairy and beef cattle breeding in the Kurgan region. The analysis has shown that according to the years of observations less than half of livestock products were produced in agricultural organizations of the region: meat – 36,3–38,6 %, milk – 29,3–30,6 %. Egg production in agricultural organizations was at the level of 13 %. The correct choice of objects of calculation and calculation units, as well as the use of special methodological recommendations for accounting production costs and calculating the prime-cost of products (works, services) in agricultural organizations allows us to more accurately determine the prime-cost in dairy and beef cattle breeding. Despite the great attention to the individual aspects of cost accounting and calculating the prime-cost of agricultural production, there is still a need and importance of a more detailed study and further improvement of accounting and calculation of meat and dairy cattle products. The prime-cost of the gain in the live weight of young cattle can be calculated by different methods, but at the same time the selected option must be fixed in the accounting policy of the organization.

Penentuan Harga Pokok Produksi Berdasrkan Sistem ABC pada Perusahaan Roti Dyas't Kota Baubau

This research aims to determine and analyze the right determination of the cost of goods manufactured based on the Activity Based Costing (ABC) System at the Dyas't Baubau Bread Company. This type of research is to use the descriptive method using the Activity Based Csoting system. Dyas't. The results of this study The cost of production with the Activity Based Costing system on Dyas't Baubau bread is Rp. 420.60 with a selling price of Rp. 650.00, obtaining a profit of Rp. 229.40 or 54.54% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of goods manufactured by Dyas't Baubau Bread Company is Rp. 549.65 with a selling price of Rp. 650.00, obtaining a profit of Rp. 100.35 or 18.265% of the cost of goods manufactured, the cost of goods manufactured using the Activity Based Costing system. for sesame brown bread of Rp. 250.61 with a selling price of Rp. 330.00, obtaining a profit of Rp. 79.39 or 31.68% of the cost of goods manufactured. Meanwhile, if using the conventional system, the cost of production of sesame brown bread is IDR 244.25 with a selling price of IDR 330.00, you will gain a profit of IDR 85.75 or 33.11% of the cost of goods manufactured

PERHITUNGAN HARGA POKOK PENJUALAN DAN HARGA JUAL PRODUK UNTUK KEBERLANGSUNGAN UMKM DAPUR PIPIT, JAMBI

This Abdimas activity is a request from the partner, named UMKM Dapur Pipit, which is engaged in the culinary business with superior pudding products. Although the partners' activities have been running, the owner feels that the pricing strategy that has been implemented so far and how the financial processing should be carried out is still lacking. The owner expects a training related to how to do good and correct financial management in order to achieve ideal financial management. Partners also expressed their desire to be able to understand the determination of the cost of production, selling prices, and how to manage the profits earned. The ABDIMAS team offers to provide solutions in the form of training in calculating the cost of goods sold and selling prices as the first step in managing the finances of UMKM that have been running so far. The output of this ABDIMAS activity is in addition to the output for partners in the form of understanding and ability to determine the cost of goods sold, selling price, and techniques for preparing simple financial reports for UMKM. Furthermore, a report on the implementation of ABDIMAS can be prepared which is published through national seminars within the scope of ABDIMAS or publications in national journals. The implementation method of this service is by conducting online training for partner leaders.Kegiatan Abdimas ini merupakan permintaan dari mitra, yaitu UMKM Dapur Pipit yang bergerak di bidang usaha kuliner dengan produk unggulan puding. Meskipun kegiatan dari mitra telah berjalan, namun pimpinan mitra merasakan masih kurang tepatnya strategi penentuan harga yang selama ini dijalankan serta bagaimana pengolahan keuangan yang seharusnya dilakukan. Mitra mengharapkan adanya suatu pelatihan terkait bagaimana melakukan pengelolaan keuangan yang baik dan benar agar tercapai suatu pengelolaan keuangan yang ideal. Mitra juga menyampaikan keinginan untuk dapat memahami penentuan harga pokok produksi, harga jual, dan bagaimana pengelolaan keuntungan yang diperoleh. Tim abdimas menawarkan untuk memberikan solusi berupa pelatihan perhitungan harga pokok penjualan dan harga jual sebagai langkah awal pengelolaan keuangan dari UMKM yang telah berjalan selama ini. Luaran dari kegiatan abdimas ini adalah selain luaran bagi mitra berupa pemahaman dan kemampuan menentukan harga pokok penjualan, harga jual, dan teknik penyusunan laporan keuangan sederhana bagi UMKM. Lebih lanjut dapat disusun suatu laporan pelaksanaan abdimas yang dipublikasikan melalui seminar nasional dalam lingkup abdimas atau publikasi pada jurnal nasional abdimas. Metode pelaksanaan dari abdimas ini adalah dengan dilakukan pelatihan secara daring pada pimpinan mitra.