Direct Labor Costs Research Articles

Business Design and Risk Analysis of Sonja Coffee Shop with the Concept of Coworking Space

Sonja Coffee Shop is a business development with the innovative concept of coworking space in Depok City. In this paper, the market aspect is derived from the spread of questionnaires to 100 respondents in Depok City with the age range of 15 - 34 years. Gained a potential market of 96%, the market is available at 97% and a target market of 0.18% of the market is available. Analysis of technical and operational design is done to know the production and income that occurred in the business for 5 years to come. The calculation of financial aspects acquired by NPV amounted to IDR 192.905.472, IRR value of 21% and PBP for 4.5 years. The value of IRR > MARR is 12% and NPV > 0, so this business is feasible to run. There is sensitivity to the increase in direct raw material costs by 14%, an increase in direct labour costs by 12%, a decrease in demand by 16% and a decrease in sales prices by 3%. There are business risks, market risks due to more and more emerging competitors, operational risks due to damage to machinery and facilities and financial risk due to inflation which is calculated at 7.03%.

Analisis Penerapan Biaya Standar terhadap Pengendalian Biaya Produksi pada PG Poerwodadie

Abstract— Competition in the business world requires companies to be able to manage their production cost effectively and efficiently. One of the method that can be use to controlling production cost is a standard cost. This research aims to analyze the implementation of standard cost on controlling of production cost at PG Poerwodadie. The data collection technique are used by interview, documentation, and data triangulation. Data analysis in this research is done by setting the standard cost and analyzing using the two-way model variance. The results of the research indicate that between the standard cost and actual cost incurred by PG Poerwodadie there is a favorable variance of Rp 2,667,683,61, which consist of raw material cost variance amounting to Rp 2.173.301.277 (favorable), direct labor cost variance amounting to Rp 539.403.640 (unfavourable), and factory overhead cost variance amounting to Rp 1.033.785.975 (favorable). Keywords—: standard cost; production cost; variance analysis.

Costs associated with transfusion therapy in patients with myelodysplastic syndromes in Sweden: a nationwide retrospective cohort study.

Background and objectivesBlood transfusion is a cornerstone therapy for many patients with myelodysplastic syndromes (MDS), but ranges from few to no transfusions to intensive transfusion therapy. To date, no large studies have described transfusion use or costs for patients with MDS, accounting for the range of disease severity.Materials and methodsA nationwide cohort study was conducted with all patients diagnosed with MDS in Sweden between 2008 and 2017, based on the Swedish MDS register and the Swedish part of the Scandinavian Donations and Transfusions Database 3 (SCANDAT3‐S). Patients were followed from diagnosis until death, emigration, allogeneic hematopoietic stem cell transplantation or end of follow‐up. Average cumulative transfusion count and costs over time were calculated, stratified by the revised international prognostic scoring system (IPSS‐R) and age at diagnosis. Costs calculations used data on incident transfusions and laboratory testing and were divided into: direct material costs, direct labour costs and laboratory costs.ResultsIn total, 2311 patients were included in the cohort. In the first four years after diagnosis, patients in the very low IPSS‐R category received on average 25 red cell (95% confidence interval, 20–32) and 4 (3–7) platelet transfusions. Conversely, patients in the very high‐risk category received on average 171 (135–200) red cell and 66 (51–78) platelet transfusions. Correspondingly, transfusion costs ranged from $8805 ($6482–$11 625) to $80 106 ($61 460–$95 792).ConclusionTransfusion count and costs for patients with MDS increased markedly with IPSS‐R risk category, but were similar across age groups. Transfusion costs were considerable for the highest IPSS‐R risk categories.

Process Mapping and Activity-Based Costing of the Intravitreal Injection Procedure

ABSTRACT Purpose/Aim of the study To quantify the cost of performing an intravitreal injection (IVI) utilizing activity-based costing (ABC), which allocates a cost to each resource involved in a manufacturing process. Materials and Methods A prospective, observational cohort study was performed at an urban, multi-specialty ophthalmology practice affiliated with an academic institution. Fourteen patients scheduled for an IVI-only visit with a retina ophthalmologist were observed from clinic entry to exit to create a process map of time and resource utilization. Indirect costs were allocated with ABC and direct costs were estimated based on process map observations, internal accounting records, employee interviews, and nationally-reported metrics. The primary outcome measure was the cost of an IVI procedure in United States dollars. Secondary outcomes included operating income (cost subtracted from revenue) of an IVI and patient-centric time utilization for an IVI. Results The total cost of performing an IVI was $128.28; average direct material, direct labor, and overhead costs were $2.14, $97.88, and $28.26, respectively. Compared to the $104.40 reimbursement set by the Centers for Medicare and Medicaid Services for Current Procedural Terminology code 67028, this results in a negative operating income of -$23.88 (−22.87%). The median clinic resource-utilizing time to complete an IVI was 32:58 minutes (range [19:24–1:28:37]); the greatest bottleneck was physician-driven electronic health record documentation. Conclusions Our study provides an objective and accurate cost estimate of the IVI procedure and illustrates how ABC may be applied in a clinical context. Our findings suggest that IVIs may currently be undervalued by payors.

Estimated Profits of Rengginang Lorjuk Madura by Used Comparison of Holt-Winter and Moving Average

Rengginang Lorjuk is a typical Madura food that is ordered more by SMEs and is found in Sumenep Regency and several other areas in Madura. This product is made for supplies and orders, where demand will surge at certain times. Therefore, SMEs of Rengginang Lorjuk is required to have good planning in determining the selling price in accordance with the revenue target obtained. Considering that the main raw materials used are sticky rice and ensis leei (lorjuk) are raw materials that have fluctuating prices, this studio compares forecasting methods namely Holt Winter (HW) and Moving Average (MA), supported by MSE and MAPE, in order to obtain accurate forecasting results. These forecasting results show that HW has better accuracy than the MA, which is then used to calculate the cost of production with an Activity-Based Costing system, which requires charging costs for all activities carried out in production, namely the cost of raw materials, direct labor costs, and overhead factory fee. Using MAPE values, this study yields 4 estimates of production costs in accordance with changes in raw material costs.

Kajian Masa untuk Memenuhi Piawaian Masa dalam Pemasangan Manual Pengeluaran Televisyen

Competitive TV business makes a force in manufacturer to figure out a huge contribution in cost reduction instead of just material and design cost. Hence, productivity is the main target area to be improved. Previously, one of the contributed costs for manufacturing cost is the direct labor cost. But, since productivity improvement effort is done actively, no clear measurement method used because labor cost was calculated using a fix predetermined standard time. Therefore, the main objective is to verify whether the predetermined standard time is accurate enough to measure the productivity improvement effort where it was set higher to its actual tact time by 19%. By conducting a standard time study with actual manual production line which consist of eleven work stations and twelve operators, there are 5 revision items selected to be revised to a new series of standard time based on its actual time and 15% human factor allowance, which is the second objective of the study. The objectives of this study were accomplished by using an action research where it consists of specific video recording activity which was analyzed using an industrial software called OTRS. From here, data comparison was done and it shows a total of 1.96min is saved from the original predetermined standard time. Ultimate result of this study is; there were five processes that have been revised its standard time which has big difference between its predetermined standard time and its actual production time. Indirectly resulting to actual labor cost reduction of USD$846,615.

Water footprint coupled economic impact assessment for maize production in China

Nowadays, agricultural production places an enormous burden on freshwater resources, and the environmental external cost caused by the restoration of water quality degradation has attracted great attention. Maize is regarded as one of the world's major food security crops, and China is the second-largest maize producer. Thus, this study conducts an impact-oriented water footprint coupled economic impact assessment to quantify the water-related environmental impacts and economic burden caused by China's maize production from 2008 to 2017. Results show that the overall damage to human health and ecosystem quality of China's maize production in 2017 were 4.32 × 104 DALY and 4.62 × 103 Species·yr, respectively. The total economic cost was $ 2.15 × 1011, which included an internal cost of $ 5.99 × 1010 and external cost of $ 1.55 × 1011. Key factor analysis demonstrates that diesel and fertilizer production dominated the reduction in ecological and external cost burdens. Direct water consumption and labor cost played leading roles in human health and internal cost, respectively. The spatiotemporal variation assessment indicates that Inner Mongolia and Heilongjiang were the hotspots for water footprint and economic impact assessment results after considering the yield factor. The national average water footprint and economic impact caused by producing 1 ton of maize showed an upward trend from 2008 to 2015, however, a significant decline transpired later. Overall, improving the resource efficiency (i.e., diesel and freshwater), scientific application of fertilizer and reducing labor input can further lessen the water footprint and economic impact of maize production. Developing the social environment can also generate indirect environmental and economic benefits to China's maize production.

Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor

Budgeting of production costs is very useful as a tool to find out and predict the costs of production process in order that any surplus or deficiency of the production components can be avoided. As a result, carrying out performance measurement for cost control becomes more simple and eventually the goal is achieved.
 The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the interviews with relevant authorities and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using qualitative methods.
 The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are deviations in direct labor costs resulting from the increased spending due to the hiring of new employees.
 
 
 Key words : Production Cost Budget and Cost Control

Design and Development of Actuator System for Automated Polypropylene Bag Assembly Machine

Polypropylene bags are widely used in many industries especially in agriculture and food industry. However, industries especially in food or fertilizer industries, need to use the polypropylene bags that can withstand a high level of humidity. To overcome this problem, a two-layers bag is required. This two-layers bag consists of outer layer woven bag and inner layer polypropylene bag. Currently they are produced by using conventional method where they are assembled manually by the workers. This manual method causes longer production time process, a high number of workers, and higher cost for mass production. To enhance the operation performance, automated polypropylene bags assembly system is proposed. By using an automated system, it can improve quality and consistency of processes, and reduced direct human labor costs and expenses where the worker is unneeded for assembling the polypropylene bag. To overcome this problem, this project is dedicated to design and develop a new Automated Polypropylene Bag Assembly Machine (APBAM) to operate the process automatically. This machine will execute three main processes - Grasping, Handling and Feeding. This paper will focus on the design of pneumatic actuator for grasping polypropylene bags in upward and downward motion. The design will be calibrated, analyzed and evaluated. The design of automated polypropylene bags assembly system will help to solve some of the problems that have been identified.

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING PADA USAHA AMPLANG UD. TAUFIK JAYA MAKMUR DI SAMARINDA

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.

Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi

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 .

ANALISYS PRODUCTION COST of SAWMILL ON THE PT KATINGAN TIMBER CELEBES IN WAMLANA VILLAGE BURU REGENCY

The objective of this study was to find out components of production cost and analyzing the cost of production materials which used full costing method and variable costing method. This research was conducted at October 2019 on PT. Katingan Timber Celebes Wamlana Village, Fenaleisela Subdistrict, Buru Regency. The company is a buried sawmill industry at Buru Island when has a primary industrial license for timber. Research data were collected by observation, documentation and interview methods, and then analyzed by full costing and variable costing methods. The result showed that the components of production cost consist of raw materials cost, direct labor cost used fixed factory overhead cost and variable factory overhead cost. The cost of production used costing method have value of Rp.5.120.341.644,- more higher compered to variable costing is Rp.4.542.320.899,- the difference value of the cost of production due to full costing methods which imposes the fixed overhead cost and the variable overhead cost, that the cost of production is higher than with variable costing methods which imposes by factory overhead cost.

Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel

Manufacturing company is a company that processes raw goods into semifinished or finished goods. In manufacturing companies to determine the selling price does not escape from the calculation of the cost of production which is appropriate and in accordance with cost accounting standards. PT. Indramukti Segara is a fast food company that comes from natural ingredients. Products produced by PT. Indramukti Segara includes: pecel sauce and fried onions. Calculation of cost of goods manufactured by PT. Indramukti Segara is not right to determine the selling price, because the company only calculates the material used multiplied by the price of the material. On this occasion the author analyzes the cost of production in accordance with the Cost Accounting standard and conducts a comparison between two methods, namely: the full costing method and the variable costing method. The purpose of this study is to compare the cost of production using the full cost and variable costs method. The data collected comes from the results of interviews with the Production Administration, Sambel Pecel production supervisor, and employees of Sambel production at PT. Indramukti Segara. Data obtained includes data on raw material expenditure, direct labor costs, and factory overhead costs that are fixed and variable. Based on the comparison of the calculation of Cost of Production between the full cost method and variable costs there are differences, because the full cost method calculates all costs that are fixed and variable while the variable cost method only calculates costs that are variable in nature.

Impact of Nursing Staff Perception of Work Environment on Turnover Rate in Hemodialysis Unit

Abstract Background: The nursing work environment is complex with many variables affecting the nurses' perception and work satisfaction. The strongest predictor of nurse's job dissatisfac-tion and intent to leave a job is personal stress related to the practice environment. Negative work environments demoralize nurses and contribute to the development of unsafe working conditions, which are unhealthy and highly associated with nursing job dissatisfaction, low productivity, and high turnover. High nurse turnover in healthcare facilities can negatively affect the ability of hospitals to meet patient needs, provide quality care and increases both direct and indirect labor costs. Aim of Study: To explore the impact of nursing staff perception of work environment on turnover rate in hemodi-alysis unit. Subjects and Methods: A descriptive correlational design was utilized to collect data from A convince sample of nursing staff working in the selected unit (hemodialysis unit) during the time of data collection (from May to September 2017) at a governmental University hospital. Data was collected by using two tools: The Practice Environment Scale-Nursing Work Index (PES-NWI) questionnaire and turnover rate sheet. Results: There were no significant relation between nursing staff perception of work environment and educational level, there were a high positive relation between nurses perception of work environment and years of experience and there were dramatically increase of turnover rate over the years. Conclusion: Poor nurse work environment is the under-lying factor of nursing turnover. Recommendation: Improving nurse work environment should be emphasized through policy to retain nurses in the workforce; Further research is needed to investigate the tools, guidelines and interventions used by managers in the nursing field to create healthy and welcoming working conditions.

Studi Komparatif Tingkat Pendapatan Antara Usaha Kelapa dan Pinang pada Perkebunan Rakyat Desa Sungai Beras Kabupaten Tanjab Timur

This type of research is quantitative research that is research using data expressed in numerical form on parts and phenomena and their relationships. This research usually aims to develop and use mathematical models, theories or hypotheses related to natural phenomena. This research is a survey and interview directly to the owners of coconut and areca nut business and records everything that the writer needs in connection with the problem of the writer. In this study using data analysis methods, namely qualitative data analysis. Qualitative data is data in the form of not numbers but with words that can be used to describe, complete and explain and strengthen quantitative data directly in the field. (Sugiyono, 2011: 23). production costs are all costs associated with the goods produced, wherein there are elements of raw material costs, direct labor costs and factory overhead costs. Based on the time period, production can be divided into short-term and long-term. In the short term the company during its production period can add one factor of production while other factors of production are considered constant. This means that some factors of production cannot be added. Whereas in the long run, companies can change or add to all factors of production they use. The initial investment of a coconut plantation business is Rp.37,004,000 which is calculated before the production period of 7 (seven) years and the initial investment of areca nut plantation is Rp.34,750,000 which is calculated before the production period for 4 (four) years, for production costs in one the coconut plantation business year is obtained at Rp.5,600,000 and the production cost of the areca nut business in one year is Rp.108,200,000, the comparison between the coconut plantation business income and the areca nut business revenue is obtained for the income of the coconut plantation business income for one year of Rp. .14,400,000 and the results of areca nut business revenue for one year amounted to Rp. 110,200,000 So, it can be concluded that the biggest income is in the nut business compared to the coconut business.

Analisis penerapan pajak restoran pada penjualan (Studi kasus Rumah Makan Geprek Jo Manado)

The tax is a compulsory contribution of citizens to the government and is imposed on the public based on the provisions of applicable law. Consideration of the cost of goods sold for a product and how to calculate restaurant taxes is one of the crucial things in a restaurant business, in an era where UMKM have been increasingly prioritized by the government to build a stronger national economy, pricing and tax calculation for a product is very important by the business of the people or companies. One type of tax whose potential is growing along with the increase in the leisure or tourism business is restaurant tax. This study aims to determine the application of restaurant taxes on the main cost of selling at geprek jo restaurant. The analytical method used in this thesis research is a qualitative descriptive method. Geprek Jo restaurant is a restaurant with a mainstay menu of Chicken and Tuna in Geprek with special chili seasonings Geprek Jo restaurant which was established in September 2018. Calculation of cost of goods sold consists of raw material costs, direct labor costs and costs restaurant overhead, and calculate initial inventory, ending inventory, purchases and production in progress. The results of the calculation of cost of goods sold which require inventory elements get a smaller figure than the selling price of the product after classification. Then there are still benefits for the company. The results obtained that the cost of goods sold at Jo Geprek Restaurant is influenced by restaurant taxes.

Optimization of fresh fruit bunches as crude palm oil production material

The increasing demand for Crude Palm Oil (CPO) makes palm oil production companies continue to improve production planning continuously in order to meet customer demand. Companies that are engaged in CPO production in the Medan city experience problems are not optimal due to companies are often faced with a situation in the form of a production mismatch with the volume of demand due to demand fluctuation. Therefore it is necessary to optimize the procurement of CPO by using linear programming methods. This method is used to maximize or minimize the resources owned by the company with several decision variables, objective functions and constraint functions. The results shows that the decision variables used are CPO cost, the cost of procurement using their own FFB, purchasing FFB cost and processing costs. The objective function is the maximization of company resources and constraint functions consisting of the maximum capacity of the factory, the availability of purchase FFB, the purchase quota of FFB, the availability of direct labor, processing transfers and processing costs.

Direct cost of procedures for phlebitis treatment in an Inpatient Unit.

To identify the average direct cost of the procedures performed for phlebitis treatment in patients in an Inpatient Unit and estimate the costs of the procedures performed to treat phlebitis in this unit. A quantitative, exploratory-descriptive, single-case study. Initially, records of the procedures performed for phlebitis management were identified. Then, the cost was calculated by multiplying the execution time (timed using a chronometer) spent by nursing technicians by the unit cost of direct labor, added to the cost of materials in 2017. 107 phlebitis referring to 96 patients were reported. To treat the different grades of phlebitis, three procedures were carried out "application of ointment of chamomile flower extract"; "Compress application"; "Peripheral venous access installation". "Peripheral venous access installation with Íntima® catheter" corresponded to the most expensive procedure (US$ 8.90-SD=0.06). Considering the record of the execution of 656 (100%) procedures, the total average direct cost estimate corresponded to US$ 866.18/year. Knowledge about the costs of procedures can support decision making that increase allocation efficiency of consumed resources.

Time-Driven Activity-Based Costing in the Assembly Industry

Costs and their determination play a critical role in all manufacturing companies. The traditional costing system has received criticism resulting from the arbitrary allocation of indirect manufacturing costs. As an important initiative to address its weaknesses, new costing methods such as the Time-Driven Activity-Based Costing (TDABC) have emerged. Unfortunately, up to our knowledge, no investigations have been applied in analyzing assembly companies thoroughly nor considering all the processes necessary to obtain the final products. This article explores the TDABC application in the assembly industry through comparison with traditional volume-based costing by focusing on manual and semi-automatized production. Since the research is descriptive, a multiple-case study design was implemented in the assembly of televisions, motorcycles, and printed circuit boards. The developed methodology allowed determining the existence of factory overhead and direct labor cost variances between two different cost accounting systems, which also affected the unit cost of the products. Findings also highlight the benefits of TDABC application in the assembly industry, along with the shortcomings and future potential of research in this area.

PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN FACTORY OVERHEAD COST TERHADAP PENINGKATAN HASIL PRODUKSI PADA PERUSAHAAN KECIL INDUSTRI TAHU TEMPE DI KOTA BATAM

The purpose of this research is to determine the effect To determine the effect of the cost of raw materials, direct labor costs and factory overhead costs on the increase in production results in small companies in the tempeh tofu industry in Batam City. The sampling method is carried out based on several reasons with the technique used namely porposive sampling to determine the sample with certain considerations. As for the research criteria as follows: (1). Small tofu industry companies registered before 2013-2017; (2). Companies listed during the period 2013 - 2017; (3). Complete financial statements as of December 31 2013-2017. The results of this study have a significant effect on raw materials, direct labor costs and factory overhead costs on production results in small companies in the tempeh tofu industry in Batam City with significant values of 0,000, 0,003 and 0,038 <0,05, respectively. While simultaneous raw materials, direct labor costs and factory overhead costs have a significant effect on production results in small companies in the tempeh tofu industry in Batam City with a significant value of 0,000 <0,05.