Determination of the labor costs at pharmaceutical plants

1970 ◽  
Vol 4 (1) ◽  
pp. 55-57
Author(s):  
O. Ya. Lemberg ◽  
S. G. Latynina
Keyword(s):  
Labor Costs

scholarly journals Methods of comparative assessment of the duration of instrumental monitoring of landslide-prone areas

2020 ◽  
pp. 112-119
Author(s):  
P. Ye. Hryhorovskyi ◽  
V. A. Basanskyi ◽  
Yu. V. Kroshka ◽  
I. V. Osadcha
Keyword(s):  
Labor Process ◽  
Measuring Instruments ◽  
Control Points ◽  
Labor Costs ◽  
Deformation Control ◽  
Actual Duration ◽  
Landslide Processes ◽  
Instrumental Monitoring ◽  
The Relationship

To predict the dynamics of landslide processes, it is necessary to have information about the change of factors of man-made and natural influences over time. An important source of such information is instrumental and geodetic monitoring. To choose an effective method and systems of instrumental monitoring, it is necessary to compare the main organizational and technological indicators (duration and labor costs) of variants of such systems. The calculation of the duration and labor costs for measuring work when observing the deformations of landslides can be determined on the basis of existing norms of uniform time norms and prices for survey work or using the trace element method of normalization of labor processes.The article presents a brief analysis of the relationship between the norm of duration of measuring works, on the example of geometric leveling of class II to determine the deposition of deformation control points (marks), determined by the current uniform norms of time and rates for survey work and the duration of the same labor process. microelement method of rationing. The list and structure of works on performance of leveling of the II class, as set of elementary labor actions (operations) so isolated and outlined that the further division is inexpedient is defined. The microelements of the labor process are singled out and their normative duration in hours is determined, obtained on the basis of the experience of operation of measuring instruments during the performance of works on determination of deposition of deformation marks.The coefficient of interrelation between the existing current norms and the actual duration of the labor process, determined by the microelement rationing method for works on geometric leveling of the II class, which allows to distinguish the actual duration of the labor process as a norm, without taking into account the duration of preparatory on holiday. The inconsistency of the current standards of measurement work with modern methods of work, equipment, features of instrumental monitoring, monitoring in compacted buildings and other types of work creates the need to determine the elements of the relationship between existing standards and the actual duration of work in modern construction.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA AMPLANG UD. TAUFIK JAYA MAKMUR DI SAMARINDA

2020 ◽  
Vol 8 (2) ◽  
pp. 142
Author(s):  
Muhammad Ramadhani
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Descriptive Research ◽  
Cost Of Production ◽  
The Difference ◽  
The Cost ◽  
Production Period

Determination of cost of goods must be applied appropriately and careful, because this can help entrepreneurs to compete in a manner well and in a relatively long period of time. The purpose of this study was to determine the calculation of the cost of production of the UD Taufik Jaya Makmur Samarinda Samarinda business which is used today and the calculation of the cost of production in the UD Taufik Jaya Makmur Samarinda Samarinda business according to the full costing method. Full costing is a method of determining the cost of production that takes into account all elements of production costs into the cost of production, which consists of the cost of raw materials, direct labor costs, and factory overhead costs, both behaving variable and fixed. The method used in this research is descriptive research with a quantitative approach. The variables of this study include the cost of production using the full costing method. Data analysis was performed by calculating the cost of production based on the concept of the full costing method. The results showed that the results of the analysis of the calculation of the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Endeavor conducted at present were Rp. 80,312.50 per kg. Whereas the Cost of Production of envelopes per kg in the UD Taufik Jaya Makmur Samarinda Business in Samarinda if calculated using the full costing method is Rp 83,068.23 per kg. The difference in cost of production of the UD Taufik Jaya Makmur Samarinda Amplang Business conducted so far using the full costing method for the UD Taufik Jaya Makmur Samarinda Endeavor is Rp 2,755.73 per kg. It is recommended that UD Taufik Jaya Makmur in Samarinda should calculate and charge all elements of the factory overhead costs in one production period (month). This is done so that information about the cost of production can be a good basis for the factory in setting the selling price of envelopes at UD Taufik Jaya Makmur in Samarinda.

scholarly journals Determination of the limits of municipal formations in the inhomogeneous geoinformation space

2019 ◽  
Vol 110 ◽  
pp. 02117
Author(s):  
Victor Kalyuzhin ◽  
Fedor Karavaytsyev ◽  
Vera Shchukina
Keyword(s):  
Geometric Design ◽  
Labor Costs ◽  
Software Module ◽  
Technical Design ◽  
Design Decisions ◽  
Level Of Automation ◽  
Scientific Hypothesis ◽  
Subjective Factor ◽  
Municipal Boundaries

The article discusses the technical design of the boundaries of municipalities in the inhomogeneous geospace. The scientific hypothesis of the work is that the use of technical approximation in the design of municipal boundaries will allow them to be scientifically established locally and increase the level of automation. It is noted that the existing methods of technical design of the boundaries of municipal formations do not allow taking into account the heterogeneity of geospatial data, and the functionality of the software for the preparation of land management documentation has a low level of automation of geometric design. The consequences of this are significant labor costs and the influence of the subjective factor on the design decisions. Nowadays, there is no single approach to perform technical (geometric) design of the boundaries of municipalities in Russia. At the same time, the establishment of the Institute of local self-government in Russia requires reliable and relevant data on the state of the territory and the boundaries of municipalities. To solve this problem, a methodology has been developed, which includes principles, additional requirements, theoretical basis of technical design of municipal boundaries, algorithm and software module for geometric design.

scholarly journals Rationing of work of veterinary specialists serving small domestic, ornamental and wild animals

2020 ◽  
Vol 27 ◽  
pp. 00083
Author(s):  
Ivan N. Nikitin ◽  
Elena N. Trofimova ◽  
Sultan A. Usupov ◽  
Natalia A. Nikiforova
Keyword(s):  
Well Being ◽  
Wild Animals ◽  
Labor Costs ◽  
Veterinary Services ◽  
Exotic Animals ◽  
Staffing Levels ◽  
Vegetable Products ◽  
Time Standards ◽  
Labor Resources

Veterinary specialists have been rationing the work in the Russian Federation for more than 60 years. During this period, a lot of material has been accumulated on the development of scientific, methodological and regulatory problems. Recommendations on the regulation of labor of specialists in the field of veterinary medicine have been developed and approved: the time standards for the implementation of anti-epizootic, treatment-and-prophylactic, veterinary-sanitary measures for servicing cattle, pigs, horses, sheep, birds; diagnostic tests carried out by veterinary laboratories, and veterinary and sanitary examination of animal and vegetable products as well. The market of veterinary services in the cities of our country requires the expansion of the list of veterinary services in the field of servicing small domestic, decorative, exotic and wild animals. The article presents: features of the regulation of labor of veterinary specialists; classification of veterinary work depending on their direction, labor capacity, significance for ensuring epizootic well-being; norms of time for performing about 300 types of veterinary work when servicing small pets, 35 wild animals, 32 decorative and exotic animals. The established norms of labor costs for the implementation of veterinary measures in small domestic, decorative, exotic and wild animals will be used for: analysis of personnel support for veterinary institutions; planning their staffing levels; studying the effectiveness of the use of labor resources; establishing reasonable prices for paid veterinary work; determination of reserves for increasing labor productivity of veterinary specialists.

scholarly journals Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

2020 ◽  
Vol 8 (1) ◽  
pp. 17-26
Author(s):  
Evi Noviasari ◽  
Richad Alamsyah
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Production Costs ◽  
Raw Material ◽  
Primary Data ◽  
Main Element ◽  
Selling Price ◽  
Labor Costs ◽  
The Cost

The purpose of this study were to know the role of calculation cost of goods manufactured and  determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of  goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused  factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.             Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material). Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PRODUK SPRING BED PADA PT. MASSINDO SINAR PRATAMA

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Eric Joseph Taroreh ◽  
Jantje J. Tinangon ◽  
Inggriani Elim
Keyword(s):  
Production Process ◽  
Raw Materials ◽  
Labor Costs ◽  
The Subject ◽  
Cost Of Production ◽  
Materials Used ◽  
The Cost ◽  
Direct Materials ◽  
Descriptive Method

Determination of the cost of production is an important problem in a manufacturing company where the activity is to process the raw materials into finished materials subsequently sold to consumers for a profit. Cost of production is the cost of production which has applied to all finished products are being manufactured during a certain period. This study aims to determine the calculation of the cost of production at PT. Massindo Sinar Pratama. Analyses were performed using the descriptive method in qualitative to be a method to collect data, compiled, interpreted, and analyzed so as to provide an overview of the state of the subject and the object under study is based on facts. From these results it can be seen in the production process of spring, charging based on the type and size of production resulting in a period of one month. With the charge of direct materials, direct labor costs and factory overhead costs. Direct materials used include; Foam, Cloth spring, Spriral iron, wood, and plastic legs. The imposition of direct labor costs based on rates of production units produced. Imposition of factory overhead costs to products based on the overhead costs are determined upfront.

scholarly journals ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE VARIABLE COSTING PADA PT. CELEBES MINAPRATAMA BITUNG

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Dewi Sartika Kiay ◽  
Jenny Morasa ◽  
Winston Pontoh
Keyword(s):  
Analytical Calculation ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Method Of Calculation ◽  
Full Cost ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Report

Cost of Production is a collection of the costs incurred to process raw materials into finished materials. This study aims to determine the analytical calculation of the cost of production of fish processing wood at PT. Celebes Minapratam Bitung. This company is a manufacturing company was not immune from the problem and the calculation of production costs in determining the cost of production companies using the full cost method of separating elements where production costs are variable and fixed yet done. This has led to inaccuracies in the calculation of the cost of the product will affect the determination of the selling price and profit. The data analysis penlelitian ie, production processes, material cost report, report labor costs, overhead cost report. The results of determining the cost of production using the method in which the cost is calculated based on the full cost method is better according to the method of calculation used variable costing. This results in differences that affect the determination of the selling price. For that the company should separate the production costs resulting in proper production costs.

scholarly journals A ONE-TIME BONUS PAYMENTS IN THE SYSTEM OF MOTIVATION OF PERSONNEL OF HIGHER EDUCATIONAL INSTITUTIONS

2021 ◽  
Vol 31 (2) ◽  
pp. 227-234
Author(s):  
S.G. Strebkov
Keyword(s):  
Practical Interest ◽  
Employee Motivation ◽  
Educational Institutions ◽  
Labor Costs ◽  
Higher Educational Institutions ◽  
Staff Motivation ◽  
Advantages And Disadvantages ◽  
Monetary Value ◽  
Higher Educational

Staff motivation is of high importance for improving the efficiency of higher education institutions. At the present stage, institutions use extensive, documented systems of staff motivation, which tend to become more complex and develop. In the event of circumstances that are not provided for by motivation systems, it is possible to pay one-time bonuses, which allows not only to effectively solve economic issues, but also to serve as an incentive to develop and improve the existing system of personnel motivation. When making a decision on the payment of a one-time bonus, there is a need for a reasonable determination of its monetary value. At the moment, numerous scientific works on the study of motivation insufficiently consider the principles of formation and determination of the size of monetary motivation in principle. The author proposes a method for determining the economically justified monetary range, which can be used to achieve employee motivation of consent. Additionally, approaches to calculating the monetary value of a one-time premium are presented. The advantages and disadvantages of the proposed methods for determining the economically justified monetary range, the amount of labor costs, and calculating the average hourly income are evaluated. Examples of using the proposed methods are given. The results of the study may be of academic interest for researchers-economists and practical interest for the work of financial and economic services not only of higher educational institutions, but also of other organizations.

scholarly journals Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi

2020 ◽  
Vol 1 (2) ◽  
pp. 103-125
Author(s):  
Alfian Maliki ◽  
Heru Satria Rukmana
Keyword(s):  
Raw Materials ◽  
Simple Calculation ◽  
Selling Price ◽  
Residual Value ◽  
Labor Costs ◽  
Cost Of Production ◽  
The Right ◽  
The Cost

PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using the job order costing method and to know the role of the method job order costing in loading the cost of production precisely and more efficiently.The results showed that in calculating the cost of production of PT Oto Media Kreasi still used a simple calculation, only calculating the cost of raw materials, namely Rp.1,092,778,291, direct labor costs Rp.313,200,000, and overhead costs Rp.27,600,000 . The total calculation of the company's production cost is Rp. 1,433,578,291, with a margin percentage of 35.37% of the selling price of Rp. 1,940,640,000. Whereas in calculating the cost of production using the job order costing method in calculating the cost of raw materials Rp.1,101,178,291, the accumulated residual value of raw materials Rp.8,682,000, direct labor costs Rp.313,200,000, and overhead costs Rp.60,532 .260. The total calculation of the cost of production using the job order costing method is Rp.1,466,228,551, with a margin percentage of 32.36% of the selling price of Rp.1,940,640,000. The company has not calculated the cost of goods manufactured using the job order costing method, the cost of goods manufactured is only done by estimating all costs needed to produce a product, so the costs are not classified correctly and the calculations are sufficient simple, so it is difficult to determine the right selling price for a product ordered.The proposed use of the job order costing method is expected so that the owner of the company can apply the calculation of the cost of production so that the company can determine the cost of production in determining the selling price more precisely, so that the owner can know the overall cost of producing the order and also can know the actual acquisition of margins .

scholarly journals Aplikasi Pendukung Penetapan Harga Produk Untuk Usaha Mikro, Kecil, dan Menengah (UMKM) Berbasis Web Responsive

2019 ◽  
Vol 3 (2) ◽  
pp. 105
Author(s):  
Rizki Wahyudi
Keyword(s):  
Small And Medium Enterprises ◽  
Raw Material ◽  
Extreme Programming ◽  
Programming System ◽  
Labor Costs ◽  
Efficient System ◽  
Determination Process ◽  
Medium Enterprises ◽  
Small Team

This study aims to create a design for supporting pricing applications in Micro, Small and Medium Enterprises (MSMEs). Determination of product prices is an important thing, one of them from the aspect of costs so that products sold can provide benefits for the company. In pricing, companies must pay attention to production and nonproduction costs, in general, there are 4 main variables that must be included in the calculation of product prices namely Raw Material Costs, Labor Costs, Fixed Factory Overhead Costs and Variables, and Nonproduction Costs. In order for research to be directed, then the method of developing an Extreme Programming system is object-oriented, it can be done with a small team, and interactions that are intent- live with the user can maximize the development of an effective and efficient system. Stages of Extreme Programming, Planning, Design, Coding, and Testing. It is expected that with the pricing application the company can maximize profits through the price determination process. Based on the results of the Blackbox Testing test, all functional systems on the application work well.

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