PELATIHAN MATERIAL FLOW COST ACCOUNTING (MFCA) BAGI PARA UMKM DI DKI JAKARTA

Community Service is one part of the direct contribution from academics, in this case the Faculty of Economics and Business, Trisakti University to the community. On this occasion the Trisakti University FEB team had the opportunity to provide training on Material Flow Cost Accounting (MFCA) for MSMEs. This training is considered important considering that the understanding of MSME actors in terms of the flow cost of material is still very minimal, so that in the implementation of their business there are still very few who apply it in the production process. This training aims to educate MSME actors in terms of flow cost accounting for the use of their production materials, MSMEs can sort out the types and types of materials to be used so as to increase the effectiveness and efficiency of production to increase sales and business profits. PKM training will be carried out using an online method considering the conditions of the COVID-19 pandemic, which until now has not allowed face-to-face/off-line training. The output of this PKM will be published to the public so that it can provide wider benefits.

GROSS MARGIN AS A CATEGORY FOR EVALUATING THE EFFICIENCY OF PUBLIC SERVICE PROVISION

Contemporary management concepts in public organisations emphasize the adaptation and implementation of selected management methods tested in commercial sector organisations. They are used to improve the processes of providing public services and to ensure savings, especially in terms of the level of costs. One such instrument is variable cost accounting, which, through the gross margin value, allows to assess both the ability of an organisation to provide specific services and to ensure the widest possible range of services, as well as to identify those who are responsible for the functioning of selected responsibility centres. The study attempts to present an algorithm of conduct ensuring the effective use of variable cost accounting in the process of improving the operation of public organisations.

Pelatihan Akuntansi Biaya dan HPP pada UMKM Desa Wisata Ponggok

training in cost accounting and calculating the cost of goods sold (CoGS) for micro, small, and medium enterprises (MSMEs) in Ponggok Tourism Village was carried out to provide understanding and training in calculating CoGS. Based on the initial survey conducted by the community service team, information was obtained that seller in Ponggok Village did not calculate CoGS properly because they based their selling price on market prices. This is because MSMEs have a similar business, namely a culinary business. This unsuitable selling price determination will result in suboptimal profit achievement because each business has a different total cost. For this reason, this service carries out four training sessions to guide MSME players in deermining the appropriate selling price. The four sessions covered the delivery of concepts and materials, discussions, training in calculating CoGS, and evaluation. This community service is expected to increase understanding and skills in calculating CoGS so that optimal profit can be achieved. Keywords: cost accounting;cost of good sold; Ponggok Village Abstrak: pelatihan akuntansi biaya dan penghitungan Harga Pokok Penjualan (HPP) pada pelaku UMKM di Desa Wisata Ponggok dilaksanakan untuk memberikan pemahaman dan pelatihan penghitungan HPP. Berdasarkan survei awal yang dilakukan tim pengabdian, didapatkan informasi bahwa para pelaku UMKM di Desa Ponggok tidak melakukan penghitungan HPP karena mendasarkan harga jualnya sesuai harga pasar. Hal ini dikarenakan para pelaku UMKM memiliki usaha yang sejenis, yaitu usaha kuliner. Penentuan harga jual yang tidak sesuai ini akan menyebabkan pencapaian laba yang tidak optimal karena setiap usaha memiliki berbagai total biaya yang berbeda. Untuk itu, pengabdian ini melaksanakan empat sesi pelatihan untuk memandu para pelaku UMKM menentukan harga jual yang sesuai. Keempat sesi tersebut meliputi penyampaian konsep dan materi, diskusi, pelatihan penghitungan HPP, dan evaluasi. Pengabdian kepada masyarakat ini diharapkan dapat menambah pemahaman dan ketrampilan menghitung HPP sehingga laba yang optimal dapat tercapai.Kata kunci: akuntansi biaya, harga pokok penjualan, Desa Ponggok

Using the Workload Indicator of Staffing Need (WISN) – Method to model the HR requirements and costs of Health Care Services in Kyrgyzstan

Health Care systems are facing several challenges. The lack of resources, such as health workers, costing and financing are open and urgent questions in Health Care Systems. Tools from HRManagement (e.g. the Workload Indicator of Staffing Need (WISN) – method, WHO - HR-Management Tool) and Cost-Accounting can help to improve current financing and further develop healthcare reimbursement systems, such as DRG-Systems. Based on empirical data and interviews with healthcare professionals from multiple healthcare institutions in Kyrgyzstan the WISN method was applied to calculate human resource needs in a new perinatal health centre in Bishkek, Kyrgyzstan. The results of the analysis show that it is possible to calculate the required personal resources using the WISN method. Additionally, WISN can be used to calculate personnel costs. The results also show that in combination with material costs, e.g. from a DRG – Cost – Matrix, such as the G-DRG-Report Browser, it is possible to calculate the total costs of healthcare services and to use this as the basis for the reimbursement system. WISN in combination with additional Cost-Accounting systems is a good way to calculate the total costs for an intervention in a healthcare institution, e.g. a hospital. These tools can help to make financing in healthcare more transparent and efficient.

Koncepcja efektywności oceny przedsiębiorstw Polskiej Rzeczypospolitej Ludowej i jej ewolucja

After the Second World War, in the time of totalitarian leadership, economic and inter-company settlement rules were implemented for the management of the Polish economy and Polish enterprises. Their purpose was to control the use of resources and the implementation of plans as well as to increase the efficiency and rationality of management. The term efficiency was not used. The aim of the article is to investigate whether the internal economic settlement, an inherent part of which was cost accounting, had the features of efficiency accounting. The research was carried out by qualitative, comparative and praxeological methods. The chronological views of selected economists from the times of the Polish People’s Republic presented here indicate their significant evolution. With the end of the socialist economy, economists were writing about maximizing profits and the profitability of enterprises remaining on inter-company settlement, about the efficiency of their activities and financial independence. Cost accounting was modified to resemble the normative cost accounting model that provided multi-sectional information for managing, including evaluation of efficiency. That is why a tool was used that was not connected with the centralized economy but was an example of modern solutions that were necessary in a totalitarian country for achieving the desired level of control over society.

ACTUAL PROBLEMS OF ACCOUNTING EXPENDITURES FOR THE OUTPUT OF PRODUCTS

At present stage of the market economy development, characterized by decrease in its growth rate and increasing competition, it becomes urgent to search for new ways to increase the competitiveness of Russian companies. One of the more reliable ways to increase it is to reduce the cost of production, which characterizes the efficiency of products manufacturing at a particular enterprise. Effective management of the manufacturing process at an enterprise depends on how well cost accounting and output cost determination are organized and how timely the information about expenditures is received by persons making long-term and short-term management decisions. The article deals with the issues of accounting for expenditures on manufacturing work at an enterprise, directions for improving cost accounting. In the course of the study, it is revealed that the modern system of accounting for production expenditures faces a number of problems. One of them is the lack of a unified approach to determining the method of accounting for production expenditures in a modern enterprise. In addition, such a problem as control over operating expenditures has been identified due to insufficient organization of expenditures accounting at the place of their occurrence, as well as by the center of financial responsibility and product varieties. The problem of different levels in information technology development at specific enterprises is also considered, which is considered to be a deterrent to the introduction of more advanced expenditures accounting methods. New opportunities in automation of the accounting system for production expenditures are disclosed and new directions are proposed in projects for implementing operational production cost accounting systems. The results can be used for scientific and practical activities related to research in the field of accounting, financial and managerial accounting. The authors make a conclusion on the need to improve the accounting of production expenses, which is dictated by such market factors as competition, pricing, assortment policy, expediency of investments, etc.

Implementation of environmental cost accounting during the COVID-19 pandemic in medical waste management

This study aims to investigating the implementation of environmental cost accounting during the COVID-19 pandemic in relation to medical waste management at Wangaya General Hospital, Denpasar Indonesia using qualitative approach through case studies. Data were collected through field-observation, documentation and interviews with 4 key informants. The results show that the Wangaya Hospital had implemented environmental cost accounting, but had not made an explicit disclosure of environmental costs. There is no environmental cost report, and the operational statement is only reported in the goods and services expense account. But in other hand, Wangaya General Hospital already integrated among the economic, social, and environmental sustainability. The research results also show that Wangaya General Hospital still able to manage their business in the midst of the COVID-19 pandemic.