DETERMINATION OF COST OF PRODUCTION IN CONDITIONS OF UNCERTAINTY OF ORDERS

This study aims to determine the determination of the cost of production for products produced by PT. DWA. The Company is engaged in the manufacturing industry specialized in automotive components. Its activity is carried out through a series of production processes, so that expenses spent in the production will be calculated into the cost of the production sold. The population in this study were all manufacturing companies in Jakarta. Convenience sampling method selected one of the companies that get the confidence to assemble three national car project in Indonesia, namely Timor, Bakrie and Maleo. Test analysis used in this study is to test the calculation of full costing with job order costing. This study shows that (a) determination of the cost elements associated with the cost of production and (b) determining the cost of production on a product-based job costing with full costing approach. Keywords: cost of production, full costing

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Financial stability management as a determinant of competitive development of agrarian formations

Economics. Finances. Law ◽

10.37634/efp.2019.12(1).3 ◽

2019 ◽

pp. 13-18

Author(s):

Nadiia HRYSHCHUK

Keyword(s):

Financial Stability ◽

Production Cost ◽

New Technology ◽

Fixed Costs ◽

Qualitative Characteristic ◽

Agricultural Enterprises ◽

Cost Of Production ◽

Labor Resources ◽

The Cost

The article investigates financial stability as a qualitative characteristic of functioning of agricultural enterprises in modern conditions, the analysis of indicators of financial stability of the enterprise and determination of its type, as well as the effectiveness of forecasting the financial stability of agricultural enterprises. A number of measures is proposed, which is to reduce the cost of production (cost-saving strategy), which will allow agribusinesses to increase competitiveness in the market due to the introduction of new technology, technologies, more rational the use of both material and labor resources, reducing the proportion of fixed costs in the cost of production, in proportion to the increase in profits and competitive development of agricultural enterprises. The basic condition for ensuring the financial stability of the company is the formation of sufficient amounts of funds that enable them to fully fulfill their obligations to the budget, pay employees, creditors, suppliers.

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

10.31219/osf.io/bm256 ◽

2021 ◽

Author(s):

Said Saleh Salihi ◽

Said Saleh Salihi

Keyword(s):

Selling Price ◽

Activity Based Costing ◽

Conventional System ◽

Cost Of Production ◽

Costing System ◽

Brown Bread ◽

The Right ◽

The Cost ◽

Descriptive Method

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

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

Prosiding SENAPENMAS ◽

10.24912/psenapenmas.v0i0.15096 ◽

2021 ◽

pp. 735

Author(s):

Joyce A. Turangan

Keyword(s):

Financial Management ◽

Online Training ◽

Pricing Strategy ◽

Selling Price ◽

Financial Reports ◽

Implementation Method ◽

Cost Of Production ◽

The Cost

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.

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

Jurnal Administrasi Bisnis Fisipol Unmul ◽

10.54144/jadbis.v8i2.3307 ◽

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.

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Penetapan Harga Pokok Produksi Kacang Koro Pedang pada UD Laksmi Devi

Jurnal Agribisnis dan Agrowisata (Journal of Agribusiness and Agritourism) ◽

10.24843/jaa.2018.v07.i01.p04 ◽

2018 ◽

pp. 31

Author(s):

NI WAYAN LIA WIDYANTARI ◽

I KETUT SUAMBA ◽

IDA AYU LISTIA DEWI

Keyword(s):

Sensitivity Analysis ◽

Production Costs ◽

Selling Price ◽

Industrial Processing ◽

Cost Of Production ◽

The Difference ◽

The Cost

Determination of Cost of Goods Manufactured of Jack Beanson UD Laksmi Devi UD Laksmi Devi is an agro-industrial processing of jack beans. The businesscompetition is high, so it is necessary to establish the appropriate best selling price ofproduct through analysis of cost of goods manufactured price of jack beans. Thisstudy aims to find out the cost of jack beans manufactured by UD Laksmi Devi, Theresult of calculation of the cost of goods manufactured based on the components ofproduction costs and non-production costs, compare the difference in the calculationof cost of production from both analysis, and show sensitivity of cost to cost ofgoods of jack beans manufactured with sensitivity analysis. Analysis of cost of goodsmanufactured are calculated only one month, namely December 2016. Calculationof the cost of goods manufactured per unit by UD Laksmi Devi Rp 28.887,33, whilethe value through the analysis of cost of goods manufactured that takes into accountthe components of production and non-production costs amount to Rp 31.529,83.Component of costs incurred by UD Laksmi Devi only production costs, making itlook bigger profits of Rp 22.005.612, compared by researched in the analysis of costof goods manuafactured only Rp 12.492.612. The difference shows that the analysisof cost of goods manufactured based on production costs and non-production costs isgood to applicate because the costs are detailed, so the cost of good manufactured areaccurate as the basic for determining the selling price of jack beans in UD LaksmiDevi.

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PENENTUAN HARGA POKOK PRODUK DAN PENERAPAN COST PLUS PRICING METHOD DALAM PENENTUAN HARGA JUAL PADA RUMAH MAKAN IKAN BAKAR DABU-DABU LEMONG

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.1.27824.2020 ◽

2020 ◽

Vol 15 (1) ◽

pp. 14

Author(s):

Jennifer T. M Moniung ◽

Jantje J. Tinangon ◽

Meily Y. B Kalalo

Keyword(s):

Final Analysis ◽

Selling Price ◽

Cost Of Production ◽

The Cost ◽

A Company

Determination of the selling price is very influential to maintain the continuity of a company. The selling price offered by the company must be right, because if the selling price offered is too high then the consumer will think twice and switch to another company, and vice versa if the price offered is too low then the costs incurred by the company cannot be covered even will loss. Cost-plus pricing is one of the methods used in determining the price of a product or service to be sold. Cost-plus pricing is a method of determining selling prices by adding expected profits above the full future costs of producing and marketing products. The aim of this research is to find out the Determination of the Cost of Products and the Implementation of the cost plus pricing method in the Determination of the Selling Price in the Dabu-Dabu Lemong Grilled Fish Restaurant. The results showed that there were differences in the analysis results between the two approaches in the cost plus pricing method. The final analysis results obtained, the selling price formed by variable costing is higher than the full costing approach. But when viewed from the cost of production, the variable costing approach produces a lower value compared to full costing. The selling price set by the current owner has a difference if calculated using the cost plus pricing method. Broadly speaking, the selling price set by the current owner is not a favorable price when compared to the selling price calculated.

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PROSPEK USAHA PENGGEMUKAN SAPI BRAHMA DI KABUPATEN OKU TIMUR

Jurnal Bakti Agribisnis ◽

10.53488/jba.v2i03.120 ◽

2017 ◽

Vol 2 (03) ◽

pp. 1-7

Author(s):

Parmaji

Keyword(s):

Interest Rate ◽

Added Value ◽

Variable Cost ◽

Good Prospect ◽

Brahman Cattle ◽

Long Time ◽

Brewing Process ◽

Cost Of Production ◽

The Cost

The purpose of this study is to: (1) To know the cost of production, acceptance and income of brahman cattle fattening in Eastern OKU, (2) To know the added value of brahman cattle fattening in East OKU, (3) Feasibility of brahman cattle fattening business in East OKU Regency. The research was conducted in OKU Timur Regency, with purposive determination of the research location with the consideration that there are still a few businessmen of cattle fattening who choose to fatten brahman cow, whereas the brahman cattle fattening in OKU Timur Regency has good prospect. This is because demand brahman cows from year to year continues to increase, in addition to the brushed cattle brewing process is quite easy and in a relatively long time has gained profits. This research has been conducted in March 2015 until May 2015 on the brahman cattle fattening that already existed in East OKU Regency. This study found that the average cost of production for brahman cattle fattening business is Rp. 79.438.224, - / PP, with a flat fee of Rp. 3,588,335, - / PP, and variable cost of Rp. 75.849.889, - / PP. Receipt is Rp. 123.333.333, - / PP then obtained revenue of Rp. 43.895.109, - / PP (Rp 7,315,852, - / Month). The added value of brahman cattle fattening business in Kabupaten OKU Timur is Rp. 59.305.278, - / tail (Rp 118.610.555, - / PP or Rp 19.768.426, - / Month). Brahman cattle fattening business in East OKU district can be said to be profitable and feasible to do. This is because the brackish cattle fattening business obtained NPV value at the bank interest rate of 18% (Rp 85.691.855, -) with the value of Net B / C of 1.89 and the value of IRR 32.16% which means feasible or effort can be done Because advantageous. So, brahman cattle fattening in Regency OKU East have good prospect to be developed.

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COMPLEX FORENSIC BUILDING-TECHNICAL AND ECONOMIC EXAMINATION

Criminalistics and Forensics ◽

10.33994/kndise.2019.64.61 ◽

2019 ◽

pp. 639-655

Author(s):

Keyword(s):

Construction Industry ◽

Expert Knowledge ◽

Social Significance ◽

Criminal Offenses ◽

Comprehensive Examination ◽

Specialist Knowledge ◽

Special Knowledge ◽

Complex Construction ◽

The Cost

The construction industry is one of the priority sectors of the economy and has a great social significance. Despite the implementation of the state policy on counteracting criminal offenses in the budgetary sphere, their level remains significant, especially in such priority sectors as construction, reconstruction and repair of state facilities. As expert practice shows, recently, the number of expert studies related to the determination of the cost of actually executed construction work has increased. Crimes in the field of construction have recently been characterized by a complex mechanism of accomplishment. During their investigation, the investigators have tasks whose solution requires the application of specialist knowledge in various fields, including accounting, engineering and construction, etc. As analysis of investigative practice shows, in the investigation of crimes in the field of construction, a comprehensive judicial-economic and construction-technical expertise is conducted. Comprehensive examination should be appointed when the solution of the questions posed is impossible as a result of several consecutive examinations. There is an integrated examination, in the production of which the solution of the problem is impossible without the simultaneous participation of specialists in various fields of knowledge and formulation of their general conclusion. Complex examination is carried out by at least two experts from different fields of knowledge or different areas within one area of knowledge. The article analyzes the peculiarities of the process of carrying out complex construction-economic researches and examinations, reveals the main tasks of the complex judicial building-technical and economic expertise, as well as proposes a general algorithm for the implementation of a comprehensive judicial engineering-building and economic expertise. The authors of the article agree that in most cases, the appointment of a comprehensive judicial construction, technical and economic expertise is the most efficient, methodologically correct way to the solution of expert tasks, when obtaining a reliable answer is guaranteed only by a general generalization of the results of the application of basic expert knowledge and methods. Key words: special knowledge, multi-discipline expertise, multi-discipline construction, technical and economic expertise.

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IMPLEMENTASI TIME DRIVER ABC (TDABC) DALAM PERHITUNGAN HARGA POKOK PRODUKSI AMDK MERK “RIO”

JEA17: Jurnal Ekonomi Akuntansi ◽

10.30996/jea17.v4i01.3291 ◽

2019 ◽

Vol 4 (01) ◽

Author(s):

IBK Bayangkara

Keyword(s):

Production Costs ◽

Test Time ◽

Cost Calculation ◽

Manufacturing Companies ◽

Study Approach ◽

Qualitative Research Design ◽

Cost Of Production ◽

Abc Method ◽

The Cost

ABSTRACTThe purpose of this study is to examine the applicability of Time Driver Activity Bassed Costing (TDABC) in the calculation of the cost of production at manufacturing companies. A qualitative research design with a case study approach has been carried out on the production of RIO bottled drinking water (AMDK), a business unit of the BUMN Employees Cooperative in Gresik, for this test. Time drivers have provided solutions to the difficulty of implementing the ABC method in calculating the cost of production, due to the diversity of activity drivers. TDABC does not change the ABC method as a whole, but only simplifies the determination of activity drivers by time drivers. TDABC which is applied in the calculation of the cost of goods manufactured at a manufacturing company can produce a cost calculation of production costs that is more accurate than the calculation of the cost of production using the traditional method, because it has distributed overhead costs to each product based on the activity consumed by the product measured in units of time . More further research is needed on the application of TDABC in manufacturing companies, so that the difficulties of applying this method can be identified and solutions can be found. Keywords: TDABC, calculation, manufacturing, accurate.

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