Calculation Of Production Costs Research Articles

Implementasi job order costing pada Penjahit Citra di Sumba Timur

Micro, Small and Medium Enterprises is a general term in the economic world of productive businesses owned by individuals and business entities that have met the criteria as micro enterprises. One of the businesses that fall into the criteria of a small business is a sewing business. The formulation of the problem from this research is "How is the system for calculating the cost of goods based on Job Order Costing in the "Image Tailor" business?". The purpose of this study is to find out the system of calculating the cost of goods based on Job Order Costing in the "Image Tailor" business. The data collection technique used a direct question and answer technique with the owner of the "Image Tailor" business in East Sumba and quoted data from the "Image Tailor" business. Cost of Orders or Job Order Costing is a method of calculating production costs in accordance with orders from consumers. In the calculation according to the Job Order Costing method, tailor overhead costs are calculated based on a proportion of 70% obtained from the total production of official uniforms divided by the total production in January 2022.

An Analysis Of Production Cost Calculating For Determining The Selling Price Of Kue Tat Cik Jum Home Industry In Bengkulu City

Businesses with an SME background have increased, especially in the Home Industry which is centered on traditional food, one example is Kue Tat Cik Jum. The method used is descriptive quantitative using the full costing method for calculating the production cost and determining the selling price using the full cost pricing method. The purpose of this study was to find out how the calculation for determining the production cost at the home industry Kue Tat Cik Jum of Bengkulu City. The results of this study indicate that the calculation of the production cost carried out according to Kue Tat Cik Jum in 2021 is IDR 19.832 and in 2022, it is IDR. 20,950, - therefore the profit earned in 2021 is Rp. 2.168, - per fruit and the profit earned in 2022 is Rp. 1,050, - per fruit. While the calculation of production cost of uses the full costing method in 2021 of Rp. 24.444, -, in 2022 it is Rp. Rp. 21.703, -, therefore the profit earned in 2021 is Rp. 6.056, - per fruit and in 2022 it is Rp. 6,797,- per fruit, with a profit from determining the selling price of 25%. There is a difference between the calculation of production cost of carried out Kue Tat Cik Jum and the calculation of production cost using the full costing method in 2021 the difference is IDR 2.612, and in 2022 the difference is IDR 1.753, the difference in this calculation is due to the calculations made by Kue Tat Cik Jum does not take into account factory overhead costs, such as electricity and water costs.

Rentabilidade do cultivo orgânico de cenoura sob interferência de plantas espontâneas e métodos de semeadura

ABSTRACT Spontaneous plants in vegetable growing areas significantly impact yield and costs, regardless of the adopted cultivation system. This study aimed to evaluate weed interference periods on the profitability of organic carrot cultivation under different sowing methods. Two experiments were set up [weed control and coexistence, in a randomized block design arranged as split plots (5 × 2), with five cultivation periods: 15, 20, 25, 30 and 35 days after sowing] and two sowing methods were applied: direct and water-conditioned sowing. Based on the production data and technical coefficients, the economic evaluation of production was carried out, with calculation of production costs and revenues. The highest net revenue was obtained when the growing area was kept clean for 19 to 30 days. The total revenue increased linearly by R$ 0.33 m−2 for each day of weed control, while, for the coexistence treatment, it decreased by R$ -0.37 m−2. The water-conditioned sowing increased the economic indicators of the organic carrot cultivation.

Animation Production Cost Determination Process: Production Cost Calculation and Budget Negotiation by The Producer of The Production Company

Animation Production Cost Determination Process: Production Cost Calculation and Budget Negotiation by The Producer of The Production Company

Perancangan produk selai Jeruk Nipis sebagai upaya pengembangan potensi agroindustri di Desa Bolo, Kecamatan Ujung Pangkah, Kabupaten Gresik

Bolo village is very promising to be developed as a village agro-industry with its lime fruits product. However, the price fluctuations and a decrease in quality during the shelf life of fresh lime have become challenges. This problem was identified by the UISI 2020 Student Community Service group. The goal of this community service is to find alternative solutions for making lime agro-industry based production, which is in the form of post-harvest processing of lime into jam. The implementation steps are (1) analysis of environmental conditions; (2) jam production; (3) calculation of the nutritional value of jam; (4) product packaging and branding; (5) calculation of production costs; (6) socialization of the "Bolo Jam" product, and 7) evaluation. This activity combines lecturing methods and hands-on training to the community, involving academics, lime farmers, and the community of Bolo village. The level of success measured from qualitative observations related to product acceptance. Although only 60% of the participants were enthusiastic about lime jam products, the society got an understanding of the agroindustry concept and planned to develop lime-based agroindustry products.

Pemanfatan Lahan Terbatas Menggunakan Sistem Aquaponik di Desa Kawedusan Bersama dengan PKK Desa Kewedusan Tahun 2022

In general, catfish farmers in Kebumen Regency, especially in Kawedusan Village use commercial floating pellets as feed. The use of this feed has several advantages, one of which is the rapid and uniform growth of fish. However, most of the catfish farmers complained about the small profits they received. These benefits are not comparable to the amount of energy and costs that have been incurred, thus threatening the sustainability of the breeder’s business activities. Another problem faced by farmers is the rapid dirty water of the pool, so that the frequency of replacement of water increases, which in turn increases the cost of electricity. When the partner is late in replacing the pool water, it can cause catfish disease that is difficult to control. Dirty water also makes the growth of catfish disrupted because of decreased appetite. The solution offered is by conducting counseling, training and mentoring the cultivation of organic vegetables using the aquaponics method, preparation of simple bookkeeping, calculation of production costs, and product pricing strategies. Selected plants cultivated during the activity are mustard greens (caisim) and kale. Both of these vegetables are of interest to the surrounding community and are suitable to be planted in lowland areas such as Kebumen and have a short planting period (± 40 days). The output of this activity is in the form of improving the skills of partners in vegetable cultivation in an aquaponics manner, compiling simple bookkeeping, calculating production costs, and determining the selling.Keyword: training, aquaponics, land

Production Cost Control using Activity-Based Costing Methods in Information Systems

Companies engaged in furniture manufacturing with marketing targets mostly abroad are faced with very tight price and quality competition that requires a more accurate production costing system than traditional methods, which are still widely used in Indonesia. In general, companies use cost calculation methods that pay attention to only one cost driver, resulting in deviations in the calculation of actual production costs. A production cost calculation method is proposed using activity-based costing to overcome this problem. Many companies have used this method in developed countries, showing improvements in calculating production costs. The activity-based calculation method takes into account the activities that are cost drivers and is taken into account in obtaining actual production costs. So that the cost planning for the management is better, in this study, calculations using traditional methods are shown, and the results are compared with the results of the activity-based costing (ABC) method. Then an analysis of the system needed for applying the information system-based ABC method and the proposed implementation is also carried out. The information system will help calculate costs faster and more accurately.

PELATIHAN PERHITUNGAN HARGA POKOK PRODUKSI UMKM DI DUSUN KRAJAN 1B

The confusion of the SMEs (Micro, Small and Medium Enterprises) in Kutagandok Krajan 1B village is very clear. When asked Perilla how to determine the selling price of the products they will produce. The confusion of MSME actors stems from not knowing exactly how much the production costs of the products they have produced. This service activity aims to train MSME actors in Kutagandok Krajan 1B village in terms of determining the cost of production of the products they have produced, so that MSME actors can determine the selling price that will affect the profits or losses of MSME actors in the Kutagandok Krajan IB village. There are three methods used in this service activity, namely the method of lecture method, training methods, and discussion methods. The results of this service activity will provide insight and understanding to MSME actors in Kutagandok Krajan IB village about calculating production costs. This insight and understanding is reflected in the discussion method. In the discussion method, there will be many MSME actors who will ask questions about material that has not been understood, thus showing the enthusiasm of MSME actors for training in calculating production costs which is quite high.

Android-based Application of Production Cost Calculation of Food and Beverage of the MSME

Determination of the cost of production is important for a product, many businesses determine the selling price that is not in accordance with the production cost that has been issued. Therefore, businesses have a desire to use a technology that is fast and appropriate to determine the cost of production. The purpose of making this application is to facilitate the process of determining the profit and selling price of an appropriate product based on the cost of production. The method used to calculate the cost of production is the full costing method. The app was created using the Kodular app inventor. With the making of this application can make it easier for MSME actors who have food or beverage products to calculate the basic price of production.

Analisis Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Pada Perusahaan Daearah Air Minum (PDAM) Kota Kupang

The problem raised in this research is how the procedure for preparing the production cost budget and the process of controlling production costs in PDAM Kupang Regency. The purpose of this study was to find out the procedure of preparing the production cost budget and for the process of controlling production costs at the kupang district drinking water company. The method used in this research is descriptive qualitative. The results showed that the calculation of production costs in PDAM Tirta Lontar Kupang Regency has not been in accordance with the theory and process of water production in PDAM Tirta Lontar Kupang Regency has always increased.

ANALISIS PENERAPAN TARGET COSTING DALAM SISTEM PENGENDALIAN BIAYA PRODUKSI PADA TOKO ULUMUNA PAMEKASAN

This study aims to determine the classification of production costs Petis Toko Ulumuna Pamekasan, to analyze the target costing approach in order to increase the cost efficiency of Petis production and to compare between standard costs and target costing. From the results of the analysis regarding the calculation of standard production costs in producing Petis, it appears that the standard production cost for Tuna Petis is Rp. 1,915,580 Based on the results of a comparative analysis of the application of target costing with the company's standard production costs regarding the implementation of target costing is much more efficient, whereby the application of target costing, with production prices as follows: Production costs for Tuna Petis Rp. 1,558,538.

Hybrid Product Cost Calculation Model as a Decision Support Tool

Hybrid Product Cost Calculation Model as a Decision Support Tool

Production Cost Calculation Approach Based on Data Collected During Manufacturing Process

Abstract The aim of the article is to present a proposal and discuss the production cost calculation procedures based on data collected during manufacturing process, according to standard SPC control chart evaluation. It is applied as a tool to support the process of continuous improvement of the manufacturing process and improve profitability by reducing the cost of production. Research methodology - the study uses the results of a literature review on the issue of cost analysis and their modeling. Key elements are the main cost components, but also those that are considered less important and may be overall decisive. Application of Statistical Process Control - as a method of data collection for cost modeling to improve overall cost structure is proposed. Originality / value - the considerations presented in the study may be the basis for determining the key components of the cost of production. The proposed simulation model allows for the determination of the main quality cost factors. This, in turn, should allow to define the main directions of searching for the optimization of the product cost in order to achieve the expected level of cost and quality.

Contribution of coffee agroforestry to the income of farmers in Tulungrejo Village, Ngantang District, Malang Regency

The potential for coffee development in Indonesia has great opportunities, supported by high market demand. The purpose of the study was to determine the characteristics of coffee agroforestry and its contribution to the income of farmers in Tulungrejo Village, Ngantang District, Malang Regency. Types of data consist of primary data and secondary data. Primary data were obtained from interviews with 90 respondents of coffee agroforestry farmers who are members of the Forest Farmers Village Partnership Institute (LKDPH). Data processing used quantitative descriptive analysis by calculating production costs, revenues, and income, as well as the contribution of coffee agroforestry to the total income of farmers. The results showed that farmers applied agrisilviculture with a simple system, namely planting robusta coffee (Coffea canephora) under forest tree stands. The value of the R/C ratio is 2.98 where the value is >1, meaning that coffee agroforestry farming provides benefits. The application of coffee agroforestry contributes significantly to the total income of farmers, which is 58.47%. The development of coffee agroforestry is directed at increasing productivity and quality without damaging the shade plants. The policy implications of coffee agroforestry development must involve all relevant parties including the government, entrepreneurs, farmer groups, banks, and cooperatives.

Demo Pastry Untuk Menciptakan Inovasi Ide Jualan Umkm di Kampung Bekelir Tangerang

Bekelir village which was originally a slum village has now turned into an independent village. Starting from self-help of the village community to have a comfortable place to live, so a colorful village concept was created that can be seen today. The local government service, through the Environmental Service, gave permission to the village community through Pak Kholik as the head of the RW to sell on the banks of the Cisadane river. Due to information from the inhabitant of Bekelir Village where they were constrained by the idea of UMKM. UMKM Opportunity are given at a very low cost, namely Rp. 5000/Day will be profitable for inhabitant who will sell the produk. Therefore, this community service is carried out to provide the knowledge needed by the inhabitant of Bekelir Village. The training provided is how to make Putu Ayu Cake starting from the Mise en place process, the recipe used, the method used, the equipment needed and quality results. In addition, in this training, residents also received material on how to calculate production costs, determine selling prices and the profits to be obtained. It is hoped that this Community service will have a direct impact on improving the local economy.

FEASIBILITY SIMULATION OF EEL (Monopterus albus) CULTIVATION IN CLEAR WATER

Before undertaking the cultivation of eel (Monopterus albus) in clear water to obtain optimal results, it is necessary to conduct a business feasibility analysis simulation study. This study aims to determine the feasibility analysis simulation of eel cultivation in clear water as an illustration to start aquaculture business. The method used in this study is a literature review or library research, where the data collection method is entirely with secondary data or literature study. Secondary data is collected by reviewing from references in the form of journals, books and online articles that are still related. The calculation of business feasibility analysis is carried out by calculating investment costs, fixed costs, variable costs, calculating production costs, revenues, R/C Ratio and PBP. The results of the calculation of the business feasibility simulation show that the production cost is Rp. 12,921,000/year, revenue of Rp. 25,350,000/year, a profit of Rp. 21,043,000, R/C Ratio of 1.6 and PBP (Payback Period) of 0.008 where the investment capital for eel cultivation will return in less than 1 year. Therefore, the eel cultivation business in the first quarter of 2022 can be said to be profitable and feasible.

FEASIBILITY SIMULATION OF HOUSEHOLD SCALE CATFISH RAISING BUSINESS IN THE FIRST QUARTER OF 2022

- The first quarter of 2022 in Indonesia experienced an increase in the prices of basic necessities which could increase the amount of capital needed in a catfish (Clarias sp.) rearing business. Therefore, it is necessary to conduct a feasibility analysis simulation study of catfish rearing business to determine the capital and feasibility of the business. The method used in this study is a literature review or library research, where the data collection method is entirely with secondary data or literature study. Secondary data is collected by reviewing from references in the form of journals, books and online articles that are still related. The calculation of business feasibility analysis is carried out by calculating investment costs, fixed costs, variable costs, calculating production costs, revenues, profits, BEP Rupiah, BEP Units, R/C Ratio and PBP. Furthermore, an analysis of the supporting and inhibiting factors of the business as well as an analysis of the marketing strategy in the catfish rearing business was carried out. The results of the calculation of the business feasibility simulation show that the production cost is Rp. 14,181,228, the revenue is Rp. 24.12 million, a profit of Rp. 9,938,772, Rupiah BEP of Rp. 3,655,160 which means the turning point will be reached if sales reach Rp. 3,655,160, BEP Unit of 185 kg, which means the turning point will be reached if milkfish production reaches 185 kg. R/C Ratio is 1.7 and PBP is 1.65 or 2 cycles where the investment capital for catfish rearing business will return within 6-7 months or 2 cycles. Therefore, the business of raising catfish on a household scale for the first quarter of 2022 can be said to be profitable and feasible to run.Keywords: Clarias sp., Feasibility Analysis, Catfish Rearing.

Pemberdayaan Ekonomi Kelompok Majelis Taklim Melalui Pelatihan Pembuatan Produk Rumah Tangga sebagai Upaya Ide Bisnis

Community empowerment is very important, especially for women to have an entrepreneurial spirit to develop a productive economy, so as to improve family welfare. The Majlis Taklim group as a non-formal educational institution in society has great potential and role when it can be empowered optimally. Therefore, the target of this community service activity is the Assyifa Taklim Assembly women group in the Pejeruk Village Environment, Ampenan District, Mataram City. The problem faced by partners is the economic situation of families who are in the middle economy, whereas meeting their daily needs requires increasing spending. By making your own household cleaning soap, you can reduce people's spending on buying household soap, which is quite expensive. The purpose of this activity is to: 1) improve the skills of the Assyifa Taklim Assembly group; and 2) as a home business opportunity for housewives, so as to grow and improve the family economy. Apart from that, marketing opportunities for household soap are wide open, due to the proliferation of laundry businesses in the Pejeruk Village Environment. The methods used to achieve these objectives are: 1) counseling/supplying of materials, this activity is carried out by providing material on how to make dish soap and detergent; 2) training by practicing soap making; and 3) evaluation to measure the absorption of the taklim assembly members on the material presented. This training activity involved all members of the Assyifa Taklim Assembly, totaling 32 people. In the community service activities, raw materials, work procedures, and calculation of production costs for making soap are explained. The results of the training showed the high enthusiasm and activeness of all participants. All of the trainees did well in practicing the manufacture of household products.

Analisis perhitungan harga pokok produksi pada Catering Dapoer Laziid (Pendekatan variabel coasting)

This study aims to determine the calculation of the cost of production at Catering Dapoer Laziid. Catering Dapoer Laziid is a business engaged in catering that produces types of food ranging from food to catering for large parties and events as well as catering for daily meals. Catering Dapoer Laziid serves orders in large quantities so a detailed breakdown of production costs is needed. Dapoer Laziid Catering is located in the Medan Johor area, Medan City. The data research technique in this research is descriptive with qualitative. After researching and analyzing the process of calculating the cost of production using the Variable Costing method at Catering Dapoer Laziid using the variable costing method, it can help MSMEs in calculating production costs, where this variable costing method separates production and non-production costs, namely fixed costs. and variable costs. There are several MSMEs that have not taken into account the cost of electricity and marketing costs into the cost of production, where these costs also include costs incurred even though they are not included in direct production costs in the Catering process at Dapoer Laziid. This resulted in the difference in the selling price between the calculation of Catering Dapoer Laziid and variable costing.

Pelatihan Perhitungan Harga Pokok Penjualan Pembudidayaan Maggot Black Soldier Fly (BSF) pada CV. Ahasa Larva Group

To build a good business, good knowledge and skills are needed to develop a good business. In Indonesia, this business is dominated by small domestic industries and MSMEs that have not been managed properly. Maggots including fly larvae are high in animal protein. This high protein content has great potential as a supplement for breeding flies and black soldier fish. Uji also contains antifungal and antibacterial substances, so when ingested by fish, it is resistant to diseases caused by bacteria and fungi. Cultivation of maggot community was one of the maggot business communities in Samarinda which was formed by CV. Ahasa Larva Group which produces a lot of maggot for animal feed and organic fertilizer used for maggot (kasgot) from the residue of maggot feed. To be able to develop their business. This company needs insight and skills to build a business. The first step in the business section is the ability to calculate production costs. Preliminary research shows that these entrepreneurs need training because they have no record of how to calculate production costs and lack this insight. The benefits of this training help business actors to design production processes and identify production results and profits