scholarly journals Pengaruh Pengendalian Biaya Produksi Terhadap Produktivitas Perusahaan Pada PT. XYZ

2019 ◽  
Vol 2 (4) ◽  
Author(s):  
Rizki Alfi
Keyword(s):  
Production Costs ◽  
Labor Costs ◽  
Regression Methods ◽  
Simultaneous Test ◽  
Productivity Data ◽  
Control Production ◽  
Total Productivity ◽  
Cost Of Materials ◽  
The Cost ◽  
And Control

PT. XYZ merupakan perusahaan sarung tangan karet terbesar di Sumatra Utara.Permasalahan yang dihadapi oleh PT. XYZ adalah pengendalian biaya produksi yang dilakukan pada saat ini dilihat kurang begitu baik. Hal ini diamati dari realisasi biaya produksi pada PT. XYZ terjadi ketidak stabilan ketika jumlah produksinya sedikit biaya tenaga kerja yang keluar lebih besar dibandingkan dengan bulan lainnya yang memproduksi dengan jumlah banyak, hal yang sama juga terjadi pada biaya bahan material dan biaya overhead pabrik. Tujuan dari penelitian ini adalah untuk mengetahui produktivitas perusahaan pada PT. XYZ dan untuk mengetahui pengaruh pengendalian biaya produksi terhadap produktivitas perusahaan.Analisis data menggunakan metode regresi linier berganda untuk melihat biaya mana dari komponen biaya produksi yang paling berpengaruh. Hasil penelitian menunjukkan produktivitas pada PT. XYZ dengan menggunakan produktivitas total didapat hasil produktivitas tertinggi dan terendah pada bulan Januari dan Maret sebesar 99,46% dan 98,45% hal ini menunjukkan produktivitas pada perusahaan tergolong baik, hanya saja kurang stabil serta berdasarkan uji serempak (Uji F) dan Uji parsial (Uji t) yang dilakukan biaya produksi mempunyai pengaruh terhadap jumlah produksi/produktivitas perusahaan. Disarankan kepada pihak PT. XYZ untuk lebih memperhatikan produktivitas perusahaan serta melakukan pengendalian biaya produksi dengan lebih efektif.   PT. XYZ is the largest rubber glove company in North Sumatra. The problems faced by PT. XYZ is the control of production costs which is done at this time is seen not so good. This was observed from the realization of production costs at PT. XYZ occurs instability when the amount of production is small, the labor costs that come out are greater than other months that produce in large quantities, the same thing also happens to the cost of materials and factory overhead costs. The purpose of this study was to determine the company's productivity at PT. XYZ and to determine the effect of controlling production costs on company productivity. Data analysis uses multiple linear regression methods to see which costs are the most influential components of production costs. The results showed productivity at PT. XYZ by using total productivity obtained the highest and lowest productivity results in January and March of 99.46% and 98.45%, this shows the productivity of the company is quite good, it's just less stable and based on simultaneous test (F test) and partial test (T test) conducted production costs have an influence on the amount of production / productivity of the company. It is recommended to PT. XYZ to pay more attention to company productivity and control production costs more effectively.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN USAHATANI KACANG TANAH DI KECAMATAN SEMAU KABUPATEN KUPANG

2020 ◽  
Vol 21 (1) ◽  
pp. 25-33
Author(s):  
Deni K.L. Mudin ◽  
Paulus Un ◽  
Lika Bernadina
Keyword(s):  
Social Life ◽  
Economic Value ◽  
Coefficient Of Determination ◽  
Labor Costs ◽  
Land Area ◽  
Average Income ◽  
Dry Land ◽  
Regression Methods ◽  
The Cost ◽  
Total Average

ABSTRACT Peanuts are one of the high economic value commodities in the dry land area. This commodity also contributes to the social life of the dry land area. This research has been conducted in Semau Sub-district, Kupang Regency, with the aim to determine the amount of income, break event point (BEP), R / C ratio, efficiency of capital use and factors that affect the income of peanuts farming, with the number of farmer respondents as many as 92 people , simple randomly selected. Data that has been collected by survey, library and interview methods; analyzed quantitatively-descriptive using regression methods. The results showed that the total average income of peanut farming in the study location was IDR 1,739,895 with a total average income of IDR 3,498,261 and a total average cost of IDR 1,758,366. While the break event point average of production is 147 Kg and the break event point price is IDR. 6.509, while for the total average the R / C ratio is 1.99. With factors that affect income are production (X1), seed costs (X2), and labor costs (X3). From the regression results with the Cobb-Douglass function the coefficient of determination (R2) is 0.822 with the meaning that variations in independent variables such as production, seed costs and labor costs explain the dependent variable namely income (Y) of 82.20% and the rest 17.80 % is explained by variables outside of the variables analyzed. From the results of the F test (diversity test) it was found that the factors X1, X2, and X3 had a significant effect on income at ⍺ 1%, then accept H1 at least one of: βi ≠ 0. Whereas the results of the t test (partial test) obtained that factors significant effect on income, namely production (X1) and labor costs (X2), while the cost of seeds (X3) does not significantly affect income.

SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU

2019 ◽  
Vol 3 (02) ◽  
pp. 397
Author(s):  
SAFITRI NURHIDAYATI ◽  
RIZKI AMELYA SYAM
Keyword(s):  
Raw Materials ◽  
Field Research ◽  
Analytical Tool ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Library Research ◽  
The Difference ◽  
The Cost

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor costs, and factory overhead costs at PT Indo Pusaka Berau Tanjung Redeb is a favorable difference. The results showed that the difference in the cost of producing MWh electricity at PT Indo Pusaka Berau Tanjung Redeb in 2018, namely the difference in the price of raw material costs Rp. 548,029.80, - is favorable, the difference in quantity of raw materials is Rp. 957,216,602, - is (favorable) , the difference in direct labor costs Rp 2,602,642,084, - is (unfavorable), and the difference in factory overhead costs Rp 8,807,051,422, - is (favorable) This shows that the difference in the overall production cost budget is favorable or profitable. This beneficial difference shows that the company is really able to reduce production costs optimally in 2018.  

scholarly journals CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD

2019 ◽  
Vol 4 (1) ◽  
pp. 28-42
Author(s):  
Suprianto Suprianto ◽  
Bina Andari ◽  
Yely Sulistyawati
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Analysis Data ◽  
Production Costs ◽  
Raw Material ◽  
Labor Costs ◽  
Material Costs ◽  
Other Information ◽  
Cost Of Production ◽  
The Cost

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in this study is quantitative analysis. Data collection techniques use interview techniques directly to obtain information from the number of units of monthly production, raw material costs, direct labor costs, and factory overhead costs, as well as other information relating to the calculation of cost of production. Based on the evaluation results for the calculation of raw material costs and labor costs are in accordance with the full costing method. However, the calculation of factory overhead costs is not in accordance with the full costing method because there are costs that have not been included in the calculation of production costs.

GETTING THE MOST OUT OF DAIRY EQUIPMENT*1

1954 ◽  
Vol 17 (6) ◽  
pp. 190-193
Author(s):  
Carl W. Hall
Keyword(s):  
Production Costs ◽  
Labor Costs ◽  
Major Field ◽  
Economical Analysis ◽  
Time Requirements ◽  
Plant Equipment ◽  
Dairy Equipment ◽  
The Cost ◽  
Work Method

To hold the cost of products sold at a competitive level in face of rising prices, it is necessary that production costs be held to a minimum. The first major field of reduction of production costs is in labor costs. In order to get the most out of dairy equipment labor must be properly used. When the time requirements of a job are reduced by improving the method, the worker must be gainfully employed at some other assignment. There are beneficial changes which provide leisure, add to the comfort of the worker, and reduce the hazards of his work. Changes in plant equipment arrangement may be made even though they are not justified on a purely economical analysis. The paper presents principles, with applications, which can be followed in each plant to improve the work method and decrease time requirements.

Multi-criteria optimization of skidding process on optional fellings

10.12737/1770 ◽  
2013 ◽  
Vol 3 (3) ◽  
pp. 61-65
Author(s):  
Филичкина ◽  
Maria FilichkinaM ◽  
Абрамов ◽  
Vitaliy Abramov
Keyword(s):  
Production Costs ◽  
Labor Costs ◽  
Dimensionless Quantity ◽  
Tree Stand ◽  
Direct Production ◽  
The Cost ◽  
Weighting Coefficients

The paper proposes generalized criterion for evaluating the effectiveness of the primary timber transportation, featuring simultaneous consideration of direct production costs, labor costs, and the cost of laying skid trails and the loss on their removal from the process of forest growing, as well as damage to the felling of the tree stand. The technique of leading the criteria in unequal dimensions to the dimensionless quantity for their convolution using a series of weighting coefficients to optimize the logging is shown.

scholarly journals ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA

2020 ◽  
Vol 1 (1) ◽  
pp. 212-218
Author(s):  
Nia Agustin Pratama ◽  
Teguh Purwanto
Keyword(s):  
Raw Materials ◽  
Production Costs ◽  
Raw Material ◽  
Fixed Costs ◽  
Net Income ◽  
Labor Costs ◽  
Net Profit ◽  
Operational Activities ◽  
Data Collection Technique ◽  
The Cost

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.

scholarly journals The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)

2021 ◽  
Vol 19 (1) ◽  
pp. 5-10
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari ◽  
Ayu Azizah ◽  
Asep Asep ◽  
Dede Mustomi
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
The Cost ◽  
Variance Calculation ◽  
Supporting Materials ◽  
Descriptive Method

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.

scholarly journals Analisis Perhitungan Dan Penentuan Harga Pokok Produksi Pada PT. Mutifa Medan

2019 ◽  
Vol 2 (1) ◽  
pp. 12
Author(s):  
John Fisher Gulo ◽  
Kamil Mustafa ◽  
Ninny Siregar
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Descriptive Analysis ◽  
Production Costs ◽  
Total Production ◽  
Labor Costs ◽  
Average Production ◽  
Qualitative Descriptive ◽  
Cost Of Production ◽  
The Cost

<p>The cost of production is needed to determine the cost of production of a product. Costs incurred to produce the product must be clear, so that the determination of the cost of production would be appropriate. Imprecision in calculating the cost of production will be misleading in making management decisions. Data collection methods used in this study include: Documentation, Interview, Observation. This study analyzed using qualitative descriptive analysis comparing the theory with actual results of the company. PT MUTIFA in determining the cost of production using the full costing method. PT MUTIFA in determining the cost of production, all costs incurred are treated as production costs, both the cost of major raw materials, cost of auxiliary materials, packaging materials costs and production overhead. Classification of production costs in accordance with the theory that exists is composed of material costs, labor costs and production overhead costs. Total production cost per month of each element calculation the average monthly cost is Rp. 73.111.118,260,- and the average number of finished products Paracetamol tablet 500 mg tablet is as much 566,666.67 per month. Based on data on average production costs in 2009, then the production cost per tablet is .Rp. 129,019.</p>

scholarly journals ANALISIS TINGKAT KEUNTUNGAN USAHA PENGGEMUKAN SAPI POTONG RAKYAT DI KABUPATEN WONOGIRI

2017 ◽  
Vol 5 (2) ◽  
pp. 33 ◽  
Author(s):  
Deasy Happyana
Keyword(s):  
Beef Cattle ◽  
Drug Costs ◽  
Production Costs ◽  
Labor Costs ◽  
Cattle Breeding ◽  
Feeder Cattle ◽  
Business Profit ◽  
Feed Costs ◽  
The Cost ◽  
Cattle Farms

Beef cattle breeding business in Wonogiri District is dominated by small scale in which capital and profits too low. The size of the profits derived from the balance of the sale value of production and production costs that is issued by the breeder. The maximum profit would be achieved if all factors of production have been allocated in an optimal and efficient use, both technically and economically efficient manner. Objective analysis profit function is to describe the situation now, the circumstances in the future or planning and action of a business related to the rate of business profit and net income scale beef cattle farms of the people.The results showed that total revenue (TR) of beef cattle breeding business people have an average of Rp.89.360.625.00 per farmer per one period of fattening cattle, while the total cost (TC) on average Rp.85.119.873.00 each farmers per one period of fattening cattle. So that the magnitude of the rate of profit(π) obtained by each farmer in one period of fattening cattle for Rp.4.240.752.00 and the R / C ratio of 1:05. The results of the analysis showed that the profit rate of beef cattle breeding business in Wonogiri Regency financially advantageous (value profit π>  0 and the return value cost ratio of R / C> 1). Results of regression equation analysis function simultaneously benefit breeders show concentrate feed costs, labor costs and costs of cows significant ((P <0.05)) on the level of business profit beef cattle farms in Wonogiri. Based on the calculation of the value of R2 adjusted Rvalues obtained2  83.2% showed variable variation concentrate feed and forage costs, drug costs, labor costs, fees and charges cage feeder cattle can be explained by either a variable rate of the business profits of beef cattle breeders. The remaining 16.8% operating income level variable cattle ranchers explained by variations in other variables outside the model. Partially variable concentrate feed costs, labor costs and the cost of feeder cattle significantly (P <0.05) to the level of business profit breeding beef cattle people. As for the cost of forage ariable drug costs are not significant (P> 0.5) on the level of beef cattle breeding business benefit of the people. Keywords: Function Gain, Beef Cattle, Wonogiri

scholarly journals Corn farming analysis in Babar Island, District of Babar Islands, Southwest Maluku Regency

2021 ◽  
Vol 883 (1) ◽  
pp. 012082
Author(s):  
S F W Thenu
Keyword(s):  
Survey Methods ◽  
Production Costs ◽  
Variable Cost ◽  
Fixed Cost ◽  
Cropping Pattern ◽  
Labor Costs ◽  
Land Rent ◽  
Cost Component ◽  
Corn Production ◽  
The Cost

Abstract Babar Island is corn production center in District of Babar Islands. Maize is the dominant food commodities and a major food source for the community. Corn is the dominant crop commodity in Barbar Island and become staple food for the community. The farming are traditional and subsystems to meet farmers household needs and the excess (if any) will be sold but in very limited quantities. However the sales purpose is not commercial but just to meet the households needs that can not be substituted by other goods and only by few farmers if necessary. The farming is carried out on slash and burn dry land by polyculture cropping pattern that is combination of annual and perrenial crops. This study aimed to examine the feasibility and profitability of corn farming in Barbar island, using survey methods with stratified random sampling technique. The results showed that the cost of corn production in Barbar Island, district of Barbar Islands, South West Maluku Regency is consisted of fixed cost and variable cost. The fixed cost components is including : equipment depreciation costs and land rent costs. The variable costs includes : inputs costs (seeds, fertilizers, chemical) and labor costs. Variable costs is the largest cost component for corn farming. Corn farming is profitable and viable, as indicated by the average income Rp.2.647.396 compared to the average cost incurred by farmers Rp.2.520.934 and BC ratio of 1.05. This means that the production costs of Rp.2.520.934 will generate benefit 1.05 times of the cost.

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