Features internal audit accounting of production inventory and production cost calculation

10.12737/6493 ◽  
2014 ◽  
Vol 9 (3) ◽  
pp. 37-43 ◽  
Author(s):  
Закирова ◽  
Alsu Zakirova ◽  
Клычова ◽  
Guzaliya Klychova ◽  
Гимадиев ◽  
...  
Keyword(s):  
Production Cost ◽  
Internal Audit ◽  
Agricultural Products ◽  
Production Costs ◽  
Cost Calculation ◽  
Production Inventory ◽  
Rational Organization ◽  
Audit Production

The article examines the theoretical and practical aspects of the internal audit accounting of production inventory and cost calculation of the agricultural products. The article also provides recommendations for the development and rational organization of the audit production costs.

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

scholarly journals PERANAN AUDIT INTERNAL DALAM MENUNJANG EFEKTIVITAS PENGENDALIAN INTERNAL ATAS BIAYA PRODUKSI AIR MINUM DALAM KEMASAN 240ML PADA PT. AQUA GOLDEN MISSISSIPPI TBK.

2016 ◽  
Vol 2 (1) ◽  
pp. 46-65
Author(s):  
Arief Tri Hardiyanto
Keyword(s):  
Internal Control ◽  
Production Cost ◽  
Rank Correlation ◽  
Internal Audit ◽  
Internal Controls ◽  
Bottled Water ◽  
Production Costs ◽  
Control Cost ◽  
Strongly Agree

This study shows how the role of internal audit is adequate can play a role in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari). The method used in this research is descriptive statistic by using Spearman Rank correlation coefficient with n = 15 and a significant level of 0.05. Based on the research that has been described, it can be concluded that the respondents in the role of internal audit is adequately provide answers strongly agree and agree amounting to 96.1% of respondents regarding the effectiveness of internal control over production costs by 97.02% answered strongly agree and agree, The role of internal audit in supporting the effectiveness of internal controls over the production cost of bottled water 240ml including a very strong, which is 89.96%. While the remaining 10.04% influenced by other factors not included in the research conducted by the author. Thus it can be said that adequate internal audit was instrumental in supporting the effectiveness of internal controls over the production cost of bottled water 240ml at PT. Aqua Golden Mississippi Tbk. (Branch Mekarsari).Keywords: Internal Audit, Internal Control, Cost of Production

scholarly journals The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor

2019 ◽  
Vol 5 (2) ◽  
pp. 1423-1432
Author(s):  
Iriyadi .
Keyword(s):  
Production Cost ◽  
Secondary Data ◽  
Production Costs ◽  
Cost Calculation ◽  
Manufacturing Cost ◽  
Selling Price ◽  
Price Determination ◽  
The Difference ◽  
The Cost ◽  
Descriptive Method

The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.

scholarly journals http://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/about/submissions#onlineSubmissions

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Sukanta Sukanta
Keyword(s):  
Production Cost ◽  
Unit Cost ◽  
Production Costs ◽  
Production Unit ◽  
Cost Calculation ◽  
Distribution Method ◽  
Cost Of Production ◽  
The Cost ◽  
Cost Components

In determining the cost of production and sales of a product unit is often faced with problems in making decisions. Determination of the cost of the production unit can be done more quickly and there is a standardized calculation method correctly and correctly. The purpose of this research is to determine and calculate the cost of production per unit of product in a certain amount based on the imposition of production costs. Imposing production costs. The production cost calculation is determined on these production cost components, both by direct and indirect costing in accordance with the organizational structure approach of the company concerned. The result of the research shows that the calculation of the unit cost for the Inner tube product based on the current experience and knowledge of the company is Rp. 15,200 per unit, while the results of research using the distribution method of the production unit cost of Rp. 13,045 per unit. Thus, there is a difference in the unit cost of the product that is 20% cheaper than it is currently in the company

scholarly journals The Role of Water Resources Management in Reducing the Production Costs of Agricultural Products

2021 ◽  
Vol 9 (SPE2) ◽  
Author(s):  
Ali Kariznovi ◽  
Hamid Jafari ◽  
Katayoun Alizadeh
Keyword(s):  
Water Resources ◽  
Water Resources Management ◽  
Production Cost ◽  
Agricultural Sector ◽  
Water Productivity ◽  
Vital Role ◽  
Agricultural Products ◽  
Production Costs ◽  
Field Methods ◽  
Resources Management

In order to achieve the goals of sustainable agricultural and rural development, agricultural education is an issue that should be in base considered and researched according to the importance of the issue and its related challenges must be realistically analyzed, Since water is one of the effective factors in the agricultural sector that plays a vital role in the production of agricultural products. There are several factors for low water productivity in the country, one of which can be considered non-optimal and unplanned use of water. It is clear that by increasing the level of awareness of farmers about the type of management of agricultural water resources it is possible to reduce current expenses and then to achieve high productivity and increasing income from crops and orchards. Therefore, in this study, the optimal management of water and reduction of production costs in the agricultural sector in Zabrkhan county of Neishabour city has been studied. The research method in this article was a descriptive- analytical method and the data was collected by two methods of library and field methods. The results show that the production cost per hectare of all crops in lands under water resources management is less than unmanaged lands. This rate varied between 3.4 to 16.8 percent. If we associate this reduction in production cost with product efficiency and use the cost per kilogram of production as a criterion, the reduction will be 165.2% for irrigated wheat, 150% for irrigated barley, 106.8% fodder corn and 54.4% for garden products. Therefore, according to the research results, the research hypothesis is confirmed.

Immaterial Cost and Production: Maximum Production Cost Level Through Marginal Approach

2020 ◽  
Vol 8 (2) ◽  
pp. 128-149
Author(s):  
Dini Maulana Lestari
Keyword(s):  
Quantitative Study ◽  
Marginal Cost ◽  
Production Cost ◽  
Maximum Level ◽  
Production Costs ◽  
Total Production ◽  
Sugar Factory ◽  
Maximum Production ◽  
Cost Approach ◽  
South Sulawesi

This paper will discuss about the immaterial costs and production yields at one of the refined sugar factory companies in Makassar, South Sulawesi. The theory is based on the fact that Immaterial is a cost that is almsgiving, meaning costs that are outside of the basic costs of the company in producing production, so this research aims to find out: (1) what is the production cost needed to produce this production, (2) the maximum level of production at company from 2013 to 2017. This type of research is a quantitative study because it uses a questionnaire in the form of values ​​that are processed using the marginal cost approach formula. The results of the analysis show that (1) the maximum level of production costs occurred in 2016 amounting to 6,912 with an Immaterial cost of Rp. 2,481,796,800 and the total production produced is 359,077.3 tons (2) The required workforce with the total production produced is 359,077.3 tones of 180 people including the maximum production point which means that the lowest value is achieved (optimal).    

PROFITABILITAS USAHA PETERNAKAN AYAM BROILER DENGAN TIPE KANDANG YANG BERBEDA

2020 ◽  
Vol 2 (1) ◽  
Author(s):  
Nurul Mukminah ◽  
Rita Purwasih
Keyword(s):  
Economic Analysis ◽  
Production Cost ◽  
Broiler Chicken ◽  
Production Costs ◽  
Different Types

This study aims to determine and compare the profitability of different types of broiler chicken farms (open and cloused houses) in Subang Regency. This study involved 9 farmers consisting of 5 farmers with closed house and 4 farmers with open house who partnered with PT. Surya Unggas Mandiri (PT. SUM). Production costs taken are 2 production periods from May-August 2018. Data are analyzed using economic analysis and descriptive methods. The results showed that the production cost per period per 1000 birds closed house was higher (Rp. 27.656.768,-) compared to open house (Rp. 24.975.671,-). The revenue per period per 1000 birds of closed house is higher (Rp. 30.606.931,-) compared to open house (Rp. 25.788.618,-). The profit of farmers who use closed house is higher (Rp. 2.621/period/bird) than open house (Rp.417,-). The profitability in close house s is 9.48% and is very feasible to develop

MINIMALISASI BIAYA SIMPAN DAN BIAYA SETUP PADA MULTIPLE PRODUK: SIMULASI DENGAN CAPACITATED LOT SIZING PROBLEM

2019 ◽  
Vol 4 (2) ◽  
pp. 205-214
Author(s):  
Erika Fatma
Keyword(s):  
Production Cost ◽  
Lot Sizing ◽  
Setup Time ◽  
Production Costs ◽  
Total Production ◽  
Product Cycle ◽  
Lot Size ◽  
Setup Costs ◽  
Lot Sizing Problem ◽  
Capacitated Lot Sizing

Lot sizing problem in production planning aims to optimize production costs (processing, setup and holding cost) by fulfilling demand and resources capacity costraint. The Capacitated Lot sizing Problem (CLSP) model aims to balance the setup costs and inventory costs to obtain optimal total costs. The object of this study was a plastic component manufacturing company. This study use CLSP model, considering process costs, holding costs and setup costs, by calculating product cycle and setup time. The constraint of this model is the production time capacity and the storage capacity of the finished product. CLSP can reduce the total production cost by 4.05% and can reduce setup time by 46.75%.  Keyword: Lot size, CLSP, Total production cost.

scholarly journals A novel approach to optimize the production cost of railway coaches of India using situational-based composite triangular and trapezoidal fuzzy LPP models

2021 ◽  
Author(s):  
Rakesh Kumar ◽  
Gaurav Dhiman ◽  
Neeraj Kumar ◽  
Rajesh Kumar Chandrawat ◽  
Varun Joshi ◽  
...  
Keyword(s):  
Comparative Study ◽  
Real Time ◽  
Production Cost ◽  
Upper Bounds ◽  
Production Costs ◽  
Cost Data ◽  
Novel Approach ◽  
Membership Grade ◽  
Minimum Costs

AbstractThis article offers a comparative study of maximizing and modelling production costs by means of composite triangular fuzzy and trapezoidal FLPP. It also outlines five different scenarios of instability and has developed realistic models to minimize production costs. Herein, the first attempt is made to examine the credibility of optimized cost via two different composite FLP models, and the results were compared with its extension, i.e., the trapezoidal FLP model. To validate the models with real-time phenomena, the Production cost data of Rail Coach Factory (RCF) Kapurthala has been taken. The lower, static, and upper bounds have been computed for each situation, and then systems of optimized FLP are constructed. The credibility of each model of composite-triangular and trapezoidal FLP concerning all situations has been obtained, and using this membership grade, the minimum and the greatest minimum costs have been illustrated. The performance of each composite-triangular FLP model was compared to trapezoidal FLP models, and the intense effects of trapezoidal on composite fuzzy LPP models are investigated.

scholarly journals The Moderate Operation Scales of Apples Based on Output, Profit, and Unit Production Costs in the Shaanxi Province of China

Land ◽  
2020 ◽  
Vol 9 (1) ◽  
pp. 25
Author(s):  
Congying Zhang ◽  
Qian Chang ◽  
Liqun Shao ◽  
Xuexi Huo
Keyword(s):  
Production Cost ◽  
Cost Model ◽  
Unit Cost ◽  
Production Costs ◽  
Shaanxi Province ◽  
Profit Model ◽  
Unit Production Cost ◽  
Net Profit ◽  
Apple Production ◽  
Moderate Scale

In the Shaanxi province, small and scattered plots impede an increase in the efficiency of apple production. Developing a moderate operation scale is a proper tool to solve inefficiencies in apple production, as it enables improving the factor allocation efficiency, resulting in higher yields, higher profit, or lower production costs. However, the moderate operation scales, based on output, profit, and production costs, may be different. This paper aimed to evaluate the moderate operation scale of apples from three perspectives of increasing yields and profits and reducing unit production cost. The study was based on survey data collected from 661 randomly selected apple farmers in eight counties of the Shaanxi province, China. The collected data were analyzed quantitatively by the input-output model, the net profit model, and unit production cost model. The findings show that: (1) The moderate operation scale oriented to increasing apple yields in the Shaanxi province should be 0.87–1.53 ha. (2) The moderate operation scale oriented to increasing the net profit of farmers in the Shaanxi province should be over 1.53 ha. (3) The moderate operation scale oriented to reducing the unit cost of apple production in the Shaanxi province should be 0.20–0.53 ha. The study provides evidence that policymakers should grasp the balance point and find the intersection of the operation scale based on output, profit, and unit production cost when guiding apple growers to carry out the moderate scale. We propose that 0.87–1.53 ha may be a suitable operation scale for apple production in the Shaanxi province at the current stage.

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