Company Methods Research Articles

Comparative Analysis Of Calculation Of Expedition Services Using Full Costing And Variable Costing Methods (Case Study at PT. Pulau Indah Maju Palembang)

This research has purpose to know how the calculation of tariffs for public goods transportation services with the company method and compared with full costing and variable costing approaches at PT. Pulau Indah Maju Palembang. This research was conducted using a comparative descriptive analysis technique that compares 3 methods in calculating freight forwarding rates, namely the company method, the full costing method, and the variable costing method. The data collection method used to obtain data and information that supports and complements each other regarding the calculation of freight forwarding rates is an interview with the main director of PT. Pulau Indah Maju, Observations, and documentation. The results of the research are for colt diesel trucks, the company's method is more profitable than the full costing and variable costing approach, for the ankle truck the company's method is more profitable than the full costing and variable costing approach, and for tronton trucks, the variable costing approach is more profitable than the company's method and the full costing approach. From the data analysis that has been carried out, the following conclusions can be drawn: there is no significant difference in the steps for determining the rate of delivery of goods. The absence of such a difference lies in the basis for determining tariffs.

Analisis Penentuan Harga Pokok Produksi Produk Beras dengan Menggunakan Metode Full Costing pada PT. Aldi Tana Walie

This study aims to find out the comparison between the determination of the cost of production of the full costing method and the method of determining the cost of production used by companies. The variable in this study is the cost of production using the full costing method. The population in this study is data on the calculation of the cost of production at PT. Aldi Tana Walie in 2022, while the sample in this study is data on the cost of raw materials, direct labor and factory overhead of PT. Aldi Tana Walie in 2022 which was taken with a purposive sampling technique. Data collection is used by observation and documentation techniques. Data analysis was carried out by qualitative data analysis using a descriptive approach. The results of the study show that there is a difference in the results of the calculation of the cost of production according to the company with the full costing method. The results of the study show that there is a difference in the results of calculating the cost of production according to the company with the full costing method. The cost of production according to the company's method which only calculates direct costs and indirect costs of IDR 366,236,000 while the calculation uses the full costing method of IDR 382,980,992. The difference in the amount of cost of production is because the company has not applied the full costing method in determining its cost of production so that the company is still not suitable in classifying production costs

Optimizing Raw Material Inventory Control with Continuous and Periodic Review

PT XYZ is a company that operates in the field of plywood processing with various variations that produce products every day. Plywood or plywood is the product with the most demand every month. This company experiences problems, namely ordering raw materials that are uncertain, ordering raw materials because of probabilistic demand with an uncertain period and the quantity of raw materials that does not match the needs used in the production process, so that it often experiences overstock and stockouts. This research aims to control the optimal supply of sengon wood at PT. XYZ by comparing the company's method with the continuous review (Q) back order method and the periodic review (P) back order method to obtain the minimum total inventory costs. Based on calculations using the company method, the total inventory cost is IDR 32,502,564,700 and the minimum total inventory cost is obtained using the continuous review (Q) back order method of IDR IDR 28,829,527,844. The forecasted demand for sengon wood from May 2024 to April 2025 is 42,109 m3. The company made a total order of 944 m3 and a reorder point of 146 m3, so the total inventory cost generated was IDR 36,151,230,302.

Analisis Perhitungan Harga Pokok Produksi pada Usaha Peternakan Ayam Broiler (Studi Kasus pada Umar Farm di Kabupaten Maros)

This study aims to analyze the calculation of the cost of production and compare the calculations carried out by the company (Umar Farm) with the full costing method. The variable of this study is singular, namely the calculation of the cost of production using the full costing method. The data used is production cost data for the July-September 2023 period. Data collection techniques use documentation and interviews. The data were analyzed by qualitative descriptive analysis. The results of the study show that there is a difference in the cost of production between the company's method and the full costing method, which is Rp 1,920 per chicken and the difference per kg of chicken is Rp 984. This study concludes that the calculations carried out by the company have not classified the costs correctly so that the calculations produced are smaller

Analisis perhitungan biaya produksi menggunakan metode full costing dan variable costing dalam menetapkan harga pokok produksi roti pada Toko Kartini

Production costs are costs that include all costs, either directly or indirectly that can be identified with the activities of processing raw materials into finished products. Cost of goods manufactured is a collection of costs that have been incurred and processed that occur in a process of producing goods consisting of raw material costs, direct labor costs and factory overhead costs. The full costing method is a method for determining the cost of goods manufactured by charging all fixed and variable production costs to the products produced. The variable costing method is a method for determining the cost of goods manufactured by only taking into account variable production costs. The purpose of this study was to determine how to analyze the calculation of production costs using the full costing and variable costing methods in determining the cost of production of bread products at Toko Kartini. This study used qualitative approach with a descriptive analysis. The results of this study show that the calculation of the cost of goods produced when applied the full costing method and variable costing get different results compared to company's method. The full costing method gets bigger results than the company’s method, while the variable costing method gets smaller results than company’s method, as well as the full costing method which gets bigger results than when calculated using the variable costing method.

Analysis of Production Cost Calculations using the Direct Costing Method at PT Fortuna Inti Alam

The Direct Costing method is a production cost calculation method that only charges costs that are variable or that are directly related to the product. This research aims to find out how to calculate production costs using the direct costing method at PT Fortuna Inti Alam. The research method used in this research is descriptive qualitative. The results of the research show that the calculation of production costs at PT Fortuna Inti Alam uses a company method that charges all costs incurred within the company, resulting in a total production cost of IDR 2,442,117,500. Meanwhile, using the direct costing method results in total production costs of IDR 2,075,470,000. The results of these calculations cause a difference in total production costs, namely Rp. 366,647,500, where calculating production costs using the direct costing method results in total production costs that are smaller than the company's method.

Pentingnya Perencanaan dan Pengendalian Persediaan Bahan Baku Paving Dengan Metode Economic Order Quantity (EOQ) Untuk Optimalisasi Laba

This study aims to determine optimal raw material purchasing planning using the EOQ (Economic Order Quantity) approach at the Somber Berkah Sukosari Dagangan Madiun Regency company and to provide input regarding planning and controlling raw material inventory so that it has the potential to increase profit efficiency in the company. This study uses a quantitative descriptive method. The descriptive analysis technique used to analyze data regarding the problem of planning and controlling raw materials to optimize company profits is to use the EOQ (Economic Order Quantity), TIC (Total Inventory Cost), Safety Stock, Reorder Point, MI (Maximum Inventory) methods. From the research results it is known that the purchase of raw materials using the EOQ method total raw material inventory is less than using the method used by the company today. Besides, the frequency of purchasing raw materials using the EOQ method is smaller than using the company's method. In addition, there are also safety stocks, reorder points and MI (Maximum Inventory) that have been calculated, so that they can anticipate excess or shortage of raw material supplies. Therefore the EOQ method is very important to be applied in companies in order to achieve more optimal company profits.

Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing : Studi Kasus pada Industri Olahan Tahu Nono Purnomo

The purpose of this study was to determine the role of calculating the cost of production and determining the selling price of shoes in Processed Tofu Industry Mr. Nono Purnomo. To find out how big the difference is in determining the cost of production using the company method and the full costing approach and to compare selling prices according to the company's method using the Cost Plus Pricing method. The type of research used is qualitative research. The analytical method used in this research is descriptive qualitative analysis. The data used in this research is secondary data. The data were obtained from previous research that had been carried out by Efendi Yanto et al. directly with Processed Tofu Industry Mr. Nono Purnomo and data in the form of production cost information such as raw material costs, labor costs, and tofu factory overhead costs during 2020. In addition, additional secondary data is obtained from intermediary media such as books or literature, journals related to research titles, and also via the internet. The results of the study can be concluded that the calculation of the cost of production according to Processed Tofu Industry Mr. Nono Purnomo lower than the calculation of the cost of production using the full costing method. Total cost of production according to Processed Tofu Industry Mr. Nono Purnomo is Rp. 267.577.000 or Rp. 24.773/board. While the selling price using the full costing method Rp. 313.634.560 or Rp. 29.038/board. This is due to factory overhead costs that are not taken into account by Processed Tofu Industry Mr. Nono Purnomo like depreciation costs, indirect labor costs, electricity costs, and maintenance costs for factory machinery and vehicles. Setting the selling price must be appropriate because setting a selling price that is too high will result in difficulty competing with similar products while setting a selling price that is too low will result in reduced revenue generated by Processed Tofu Industry Mr. Nono Purnomo. The difference in determining the cost of production will affect Processed Tofu Industry Mr. Nono Purnomoo in determining the selling price, because the cost of production is the main element in determining the selling price. Calculation of the total selling price according to Processed Tofu Industry Mr. Nono Purnomois Rp. 383813.000 or Rp. 35,532/ board. Meanwhile, the selling price uses the Cost Plus Pricing method, which is Rp. 449.878.000 or Rp. 41.652/board.

Implementation of Material Requirement Planning (MRP) in Controlling Raw Materials for Shoes Products at PT.XYZ

PT. XYZ is an industry in East Java that produces products made from animal skins as raw materials. The product produced by this industry is loafers. So far, this industry has had problems with leather raw materials which often experience excess supply requiring high investment, although at certain times they also experience shortages which result in not fulfilling consumer demand. MRP is a system specifically designed to ensure the availability of materials, items or components when needed to meet production schedules and ensure the availability of finished products for consumers in situations of surging demand. MRP can answer exactly what material, how much, and when (what, how much and when) is needed so that the production process can run according to schedule. The results of this study indicate that the Material Requirement Planning (MRP) method has a total raw material inventory control cost of Rp. 189,646,600 and by using the company's method, the raw material control value is Rp. 323,325,500 Savings in raw material control costs that can be obtained by applying the MRP method are Rp. 17,416,700 or about 0.94%.

Driving Customer Engagement on Instagram in Present Things by EthneeQ

This report was created with the aim of finding out what Instagram marketing strategies are implemented by a company named Present Things and which of these strategies are effective in bringing engagement and reach or increasing the percentage of insights for their Instagram accounts. The method used is a qualitative approach in the form of observation in order to discover what the company's methods are, and a quantitative method in the form of a professional dashboard provided by Instagram. The results state that post content encourages getting a lot of engagement, while post reels are useful for increasing reach. Other than that, the follow-for-follow strategy is also effective to increase followers in the short term. The conclusion of this report is that it is important to post and keep the Instagram account as active as possible in order to boost audience awareness of the brand online. One of the strategies that can be implemented is by creating creative reels and posts that can attract viewers.

Analisis Perhitungan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penentuan Harga Jual (Studi Kasus Ayam Gepuk Pak Gembus Karawang)

The problem under study this is an analysis of production cost accounts to determine sales price of gepuk pak Gembus Karawang chicken. The research objective is to compare the selling price with company's full cost method. The purpose of this study is to find information about the difference in selling prices between business processes and estimated total costs. Therefore, the research method is qualitative. The data source from which the researcher obtained primary and secondary data using various data collection methods such as interviews, observation, documentation and literature analysis. The results of this study are the price of Pak Gempuk Chicken which is sold for 21,000. However, profits increase under the full cost method. After analyzing the calculation of production costs using the enterprise method and the full cost method, it was found that the calculation of production costs is approx, the gepuk pak Gembus chicken business as the objct of research still uses very simple calculations, even though it is still not detailed. Compotents calculated using the company's method on the gepuk chicken business Pak Gembbus Karawang.

Penerapan Model ARIMA Dalam Memprediksi Penjualan Produk Minuman Teh Botol Sosro Ukuran 350 mL

This study aims to provide suggestions for improvements in overcoming stock shortages of soft drink products using a forecasting method. The results of such forecasting will be compared with the forecasting methods used by the company at this time. The Autoregressive Integrated Moving Average (ARIMA) method was used in this study to improve the accuracy of demand forecasting in soft drink products (TBE 350 mL K12 Aseptic). This study used product sales data for the period January 2016 to January 2022. Based on the results of calculation and data processing, it is known that the best model is ARIMA (2,1,0) with a MAPE value of 35,966%. Meanwhile, the method used by the company has a MAPE value of 36.569%. It Shows that the ARIMA method (2,1,0) has better forecasting accuracy compared to the company's forecasting method with a MAPE difference of 0.604%. The validation results were obtained forecasting in January 2022 with ARIMA (2,1,0) of 22,569 cartons, while the company's method was 21,194 cartons. This shows that the ARIMA method (2,1,0) is more accurate in forecasting because it has a forecast value in the January 2022 period close to the actual demand value, which is 23,193 cartons. The ARIMA model equation (2,1,0) for forecasting soft drink products in the following month is Zt = 0,494Zt-1 + 0,210Zt-2 + 0,297Zt-3

Pengoptimalisasi Sistem Distribusi Pesanan Buku Paket dengan Metode DRP & Tabu Search

When the company purchases goods, the goods storage process is carried out using certain administrative records to implement planning and control to prevent shortages and excess inventories as well as acts of fraud that harm the company. The methods used in collecting research data are the Distribution Requirement Planning (DRP) and Tabu Search methods. . The data in this study were obtained based on recap data on the distribution of goods carried out by CV Almira Jaya Abadi. The purpose of this research is to plan distribution to focus more on product demand and delivery scheduling plans at CV Almira Jaya Abadi. Planning product orders using the DRP method. Comparing the total costs incurred with the company's method. Knowing the product distribution process system applied in this company. After forecasting, testing the DRP method for planning distribution schedules in the 2021 period. distribution using the DRP method found that after forecasting, the distribution cost of the DRP method during the 2021 period was Rp. 214,985. Comparison of the calculation of distribution costs between the company's method and the DRP method before forecasting, the results show that the DRP method is more profitable with a product distribution cost of IDR 2,085,015 compared to the company's initial cost of IDR 2,300,000. The company achieves efficiency through distribution calculations using the Distribution Requirement method. Planning according to the calculation on the first point is 90.65%.

Pengoptimalisasi Sistem Distribusi Pesanan Buku Paket dengan Metode DRP & Tabu Search

When the company purchases goods, the goods storage process is carried out using certain administrative records to implement planning and control to prevent shortages and excess inventories as well as acts of fraud that harm the company. The methods used in collecting research data are the Distribution Requirement Planning (DRP) and Tabu Search methods. . The data in this study were obtained based on recap data on the distribution of goods carried out by CV Almira Jaya Abadi. The purpose of this research is to plan distribution to focus more on product demand and delivery scheduling plans at CV Almira Jaya Abadi. Planning product orders using the DRP method. Comparing the total costs incurred with the company's method. Knowing the product distribution process system applied in this company. After forecasting, testing the DRP method for planning distribution schedules in the 2021 period. distribution using the DRP method found that after forecasting, the distribution cost of the DRP method during the 2021 period was Rp. 214,985. Comparison of the calculation of distribution costs between the company's method and the DRP method before forecasting, the results show that the DRP method is more profitable with a product distribution cost of IDR 2,085,015 compared to the company's initial cost of IDR 2,300,000. The company achieves efficiency through distribution calculations using the Distribution Requirement method. Planning according to the calculation on the first point is 90.65%.

Penetapan Harga Pokok dan Penerapan Full Costing Method dalam Rangka Penetapan Harga Jual

This study aims to determine the calculation of the cost of goods manufactured by UD. Elza Putra in Jember and to find out the determination of the selling price of the product using a full costing approach. This research method is descriptive qualitative. The research sample is classified based on the cost of raw materials, direct labor costs, factory overhead costs and production costs. Then these costs will be calculated, and the cost of production is determined. Determination of the cost of production using the full costing method. The results showed that in determining the cost of production of UD. Elza Putra Jember obtained a result of IDR 4,842. To determine the calculation of the selling price according to the calculation of UD. Elza Putra Jember earned Rp. 8,500/pc. Meanwhile, after setting the selling price using the full costing method, the result is Rp. 6.000/pcs and according to variable costing get Rp. 8,500/pc. In conclusion, the cost of production is known to be lower than the company's method so that the company earns a profit. And the selling price according to full costing is lower than the company's method so that the company can compete with other companies that produce the same product.
 Keywords: Selling Price, Cost of Production, Full Costing Method

Analisis Dan Perancangan Software Aplikasi Sistem Informasi Akuntansi Harga Pokok Produksi

During the COVID-19 Pandemic, PT Cakra Terang had to adjust its information system. The Accounting Information System for Cost of Production becomes the object of this research. The results of the comparative analysis of the Company's method and the Full Costing method, there is an average difference of Rp.550, -. This is because the basis difference in costing in the Company's method is less clear, compared to the Full Costing method. Thus, the Full Costing method is used in the proposed Design of Accounting Information System Applications for Cost of Production with the System Development Life Cycle and Rapid Application Development methods. This application can manage the recording and calculation of the production process and produce a final report on the Cost of Production and selling prices as well as managing the inventory of raw materials. This application can be accessed online which is equipped with access rights.

Application of material requirement planning method in raw materials planning on sardine product in PT. Blambangan Foodpackers Indonesia

PT. Blambangan Foodpackers Indonesia is one of the big companies in the Banyuwangi area and is a company engaged in the manufacturing industry that is a company processing canned fish. The number of constraints in planning raw material inventories that cause the occurrence of excess or accumulation of raw materials and shortages causes freezing of operational costs. The implementation of the material requirement planning (MRP) system is expected to be able to find out the optimal amount of raw material inventory and the right ordering time to meet production needs with optimal costs. This study was aimed to determine the exact lot size technique based on inventory costs and to compare the MRP method with inventory in the company based on total inventory costs. The research method used was the determination of the lot size and MRP system. The results showed that the lot for lot method for ASCK cans, ASCB cans, ASTB cans, and pasta, while EOQ for ASTK cans, ASEPK cans, sugar, salt and flour. The MRP system in each raw material can be used as an indicator to minimize total inventory costs when compared to the company's method during the previous period.

A Study on the Reproduction Strategy through the Planning Process of Baby Shark

In this study, the aim is to understand the strategy of video content production with the case of the baby shark development process of Pink Fong Company, the content is described about the successful planning and strategy of baby shark which has become a global content, and the main point describes the planning of the production process and marketing strategies for each country. The findings of the conclusions resulted in the application of the standards of globalization and the local understanding of culture as the main factors for content success. If the Pink Pong Company's method is applied through this, it is possible to apply what is the main issue of creative content production Reproduction in the future.

Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing

The purpose of this study were to know the role of calculation cost of goods manufactured and determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing. 
 The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.
 Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material).
 Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing

IMPLEMENTASI JOB ORDER COSTING METHOD DALAM PERHITUNGAN HARGA POKOK PRODUKSI MAP

This study aims to find a comparison of the calculation of the cost of goods manufactured in the CV. Mitra Setia Blitar uses the company's method and uses the Job Order Costing (JOC) method. The method used in this study is quantitative. The types of data used are quantitative and qualitative. Quantitative data is in the form of map production cost data while qualitative data is in the form of information about map production process. The result of calculating the cost of production of the map between the two methods results in a difference of Rp. 306. Calculation using the company method is more expensive than using the Job Order Costing method. Calculation of cost of goods manufactured using the company method is Rp. 2,205,000, - or Rp. 2,205, - each unit. While using the Job Order Costing (JOC) method is Rp. 1,899,000, - or Rp 1,899, - each unit. So that the right method used in calculating the cost of production is the Job Order Costing (JOC) method