scholarly journals Analisis Perhitungan Biaya Penambangan Batu Silika Pada Departemen Tambang PT Semen Padang

2011 ◽  
Vol 10 (1) ◽  
pp. 93
Author(s):  
Prasticia chandra Dewi
Keyword(s):  
Raw Materials ◽  
Research Result ◽  
Indirect Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Cement Production ◽  
Cost Calculations ◽  
Current Price ◽  
Cement Manufacturing ◽  
The Cost

Cement manufacturing is consisting of four components that are limestone with the percent composition of 70%, iron sand 10%, silica 10%, and clay 10%. Source of major raw materials for cement production in PT Semen Padang are limestone and silica. The mining process is involving various costs such as direct costs, indirect costs, overhead costs, etc. Therefore, cost calculations needed to determine the selling price of produced silica. In calculating the cost of production considered various aspects, such as operating costs, material costs, labor costs. So that, it can determine cost of goods production. The research objective is calculating cost of goods manufacturing the silica. Benefit of the research for PT Semen Padang is describing cost of goods production in determining cost of goods sold. Cost of goods production that resulted for silica mining is IDR 58.000 per ton, while internal price of silica is IDR 53.851 per ton. Research result is show that there is difference between results based on Full costing method with current price. This shows that several other factors is necessary considered in calculating the cost of goods production. Keywords: Mining, silica, cost of goods production

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 Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method

2021 ◽  
Vol 31 (5) ◽  
pp. 1289
Author(s):  
Popon Rabia Adawia ◽  
Aprilia Puspasari
Keyword(s):  
Production Cost ◽  
Raw Materials ◽  
Production Costs ◽  
Selling Price ◽  
Labor Costs ◽  
Calculation Results ◽  
Process Cost ◽  
Calculation System ◽  
The Cost ◽  
Descriptive Method

This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower. Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.

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 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 Analisis Perhitungan Harga Pokok Produksi Dan Kelayakan Usaha Sedotan Prupuk (Phragmites karka (Retz) Trin ex Steud) Di Desa Tumbang Nusa, Pulang Pisau

2020 ◽  
Vol 6 (2) ◽  
pp. 90-104
Author(s):  
Arief R. Hakim ◽  
Asro L. Indrayanti ◽  
Novita Chandrawijaya
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Primary Data ◽  
Selling Price ◽  
Labor Costs ◽  
Capital Financing ◽  
Phragmites Karka ◽  
Cost Of Production ◽  
Break Even Point ◽  
The Cost

Communities in Tumbang Nusa Village, Jabiren Raya District Pulang Pisau Regency began to develop prupuk (Phragmites karka (Retz) Trin ex Steud) as a straw material to replace plastik that is difficult to decompose. This study aims to calculate the cost of production, develop a selling price scenario and conduct a feasibility study on the development of straws from prupuk. Primary data was collected from 20 people involved in making pru[uk straws and supplemented with secondary data from various previous studies and publications.The results of this study indicate that the cost of production of prupuk straws ranges between IDR 374.3 - IDR 408.68 per pcs. The proportion of prupuk straw financing is for the purchase of raw materials (59.72% to 65.14%), labor costs (34.36% to 39.58%) and overhead costs for capital financing (0.6% to 0.7 %). Determination of the selling price is done by adding the cost of goods manufactured to the desired profit (mark up method) with scenario I with a profit rate of 10% (amounting to IDR 389.04 for large packages and IDR 449.54 for small packages) to scenario VI with a level of 60% profit (IDR 565.88 for large packages and IDR 653.88 for small packages). In terms of price, determining the selling price up to scenario VI can still compete with the prices of its competitors, namely bamboo straws. Although the price of the product is competitive, the level of labor productivity is very low. At the break even point condition, the maximum labor income is only IDR 180,062.74. When compared with the UMR District of Pulang Pisau, the income contribution received from making this purun straw is very small (only 6.11%). In order to achieve an income level equivalent to the UMR of Pulang Pisau Regency, a production turnover of 383 pcs per person per day is needed or equal to 7,652 pcs per person per month. In order to improve the quality and quantity of prupuk straws, it is necessary to apply production technology.

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.  

D. Perhitungan HPP Telur Asin Dengan Pendekatan Variabel Costing Pada UD Mulya Jaya

2019 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Neno Pratiwi ◽  
Andre Setiawan ◽  
Ilmi Cayono ◽  
Johan Trinanto
Keyword(s):  
Decision Making ◽  
Production Process ◽  
Raw Materials ◽  
Selling Price ◽  
Assistance Program ◽  
Total Cost ◽  
Cost Of Production ◽  
The Cost ◽  
A Company ◽  
Important Objective

ABSTRAK Pada umumnya harga pokok produksi dalam akuntansi diartikan dengan jumlah biaya dari seluruh pemakaian yang telah dilakukan selama proses produksi atau kegiatan yang mana mengubah bahan baku menjadi produk jadi (produk siap pakai/siap saji). Tujuan penting dalam tugas ini yaitu memperhitungkan harga pokok produksi dari UD Mulya Jaya dengan menggunakan pendekatan variabel costing untuk mengetahui besarnya harga pokok pada setiap produk yang diproduksi. Pentingnya penentuan harga pokok produksi dapat dilakukan sebelum para usaha menentukan harga jual. Pendampingan ini bertujuan untuk membantu mencari dan menentukan harga pokok produksi yang dapat digunakan untuk menetapkan harga jual. Pendampingan ini dilakukan untuk membantu wirausaha dalam program kerja, yaitu bimbingan akuntansi dengan fokus perhitungan harga pokok produksi. Dalam menentukan harga pokok produksi pada UD Mulya Jaya dapat menggunakan pendekatan variable costing yang biasanya metode ini digunakan untuk semacam pengambilan keputusan dalam perusahaan. Melalui program pendampingan kewirausahaan didapatkan hasil perhitungan harga pokok produksi yang menggunakan pendekatan variabel costing. Hasil tersebut dapat menjadi suatu keputusan bagi UD Mulya Jaya untuk dapat menetapkan harga pokok produksi pada setiap produk telur asin. Kata Kunci : Kewirausahaan, HPP, Harga.   ABSTRACT In general, the cost of production in accounting is defined as the total cost of all uses that have been made during the production process or activities which convert raw materials into finished products (ready-to-use / ready-to-serve products). An important objective in this task is to calculate the cost of goods manufactured from UD Mulya Jaya by using a variable costing approach to find out the cost of goods on each product produced. The importance of determining the cost of production can be done before businesses determine the selling price. This assistance aims to help find and determine the cost of production that can be used to set the selling price. This assistance is carried out to help entrepreneurs in work programs, namely accounting guidance with a focus on calculating the cost of production. In determining the cost of production at UD Mulya Jaya, it can use the variable costing approach, which is usually used for a kind of decision making in a company. Through the entrepreneurship assistance program, the results of the calculation of the cost of production are obtained using the variable costing approach. These results can be a decision for UD Mulya Jaya to be able to set the cost of production for each salted egg product. Keywords: Entrepreneurship, COGS, Price

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.

ANALISIS BIAYA SATUAN METODE ACTIVITY BASED COSTING DALAM EVALUASI TARIF PELAYANAN KESEHATAN DI ERA JKN (Studi Kasus Pasien Stroke di Rumah Sakit Kristen Mojowarno)

2016 ◽  
Vol 26 (1) ◽  
pp. 79
Author(s):  
. Soewatoen
Keyword(s):  
Unit Cost ◽  
Indirect Costs ◽  
Activity Based Costing ◽  
Labor Costs ◽  
Stroke Patients ◽  
Severe Stroke ◽  
High Care ◽  
Mild Stroke ◽  
Christian Hospital ◽  
The Cost

Mojowarno Christian Hospital is an organization that is move in health services that produce multi-product, theratio of consumption of each product is different and significant indirect costs therefore needed to determine theservice tariff calculation of unit cost in the hospital with Activity Based Costing Method. The purpose of this studywas to determine the calculation of unit costs of care and outcomes of stroke patients fare calculation using theunit cost from Activity Based Costing method hospital compared with rates prevailing at the moment and ratesINA CBGs. This type of research is a qualitative case study. Based on calculations by the method of ActivityBased Costing obtained Unit Cost for Outpatient is Rp. 749.705, Unit Cost for Emergency Care Unit Mild Strokeis Rp 664.093;Medium Stroke Rp. 1.424.683, Severe Stroke Rp. 2.282.755,-. Unit Cost for Room type III MildStroke is Rp. 3.899.786, Medium Stroke Rp. 5.874.646, Severe Stroke Rp. 7.892.496; Unit Cost for Room type IIMild Stroke is Rp. 4.859.510, Medium Stroke Rp. 7.557.913, Severe Stroke Rp. 10.294.306; Unit Cost for Roomtype I Mild Stroke is Rp. 6.097.530, Medium Stroke Rp. 9.728.198, Severe Stroke Rp. 13.391.856; Unit Cost forVIP Room Mild Stroke is Rp. 10.953.150, Medium Stroke Rp. 18.240.533, Severe Stroke Rp. 25.540.906 ; UnitCost for High Care Unit Mild Stroke is Rp. 3.710.121, Medium Stroke Rp. 5.655.278, Severe StrokeRp. 9.477.309 and Unit Cost Intensive Care Unit Mild Stroke is Rp. 7.010.169, Medium Stroke Rp. 10.605.350,Severe Stroke Rp. 17.727.429,-.Each unit cost plus the cost of materials and direct labor costs, it can be seen thatthe cost of treatment of each disease severity have enough material price difference. It is because the higher theseverity of the disease makes the longer the treatment, the more use the service activities, and service facilities, itsmake the cost is higher. The comparison resoult showed that hospital rates prevailing at this time and the resultsof the calculation using the ABC method for stroke patients is higher than the rate of INA CBGs.

scholarly journals Supply Chain Optimization by Mixed Integer Program for Manufacturer and Retailer System of Poultry firm in Bangladesh

2016 ◽  
Vol 34 ◽  
pp. 75-87
Author(s):  
Mohammad Khairul Islam ◽  
Mohammed Forhad Uddin ◽  
Md M Alam
Keyword(s):  
Large Scale ◽  
Raw Materials ◽  
Integer Program ◽  
Mixed Integer ◽  
Mixed Integer Program ◽  
Selling Price ◽  
Supply Chain Optimization ◽  
Self Employment ◽  
Gdp Growth Rate ◽  
The Cost

In this study, we formulate mixed integer program for manufacturer and retailer system of poultry firm in Bangladesh that is one of the most promising sectors to increase Gross Domestic Product (GDP) growth rate plus equitable distribution through arranging food security as well as ensuring self-employment, creating purchasing power and reducing poverty at a large scale. From the survey, it has observed that the selling price of eggs and chicken fluctuate depending on the natural calamities. We have made a question survey on some poultry firm in the district of Mymensingh and Gazipur. This paper maximized the profit and minimizes the cost. The formulated mixed integer program has solved by branch and bound algorithm using A Mathematical Programming Language (AMPL). It has observed that the profit and selling price have very good relationship with production cost and raw materials cost but no significant relation with fixed cost.GANIT J. Bangladesh Math. Soc.Vol. 34 (2014) 75-87

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