Factory Overhead Research Articles

Penerapan metode full costing dan variable costing dalam perhitungan biaya produksi pada PT. Fortuna Inti Alam

PT. Fortuna Inti Alam is an industrial company in the field of ground coffee. The problem in this study is PT. Fortuna Inti Alam in calculating production costs using the direct costing method. The purpose of this study is to determine the comparison of the full costing method, variable costing and direct costing methods that have been used by the company. The method used in this study is qualitative using primary data. Data collection methods are carried out by observation, interviews, and documentation. The results of the study indicate that the calculation of production costs carried out by PT. Fortuna Inti Alam produces a cost of Rp 2,500,238,866. The calculation of production costs carried out using the full costing method produces a result of Rp 2,720,108,539. The calculation carried out using the variable costing method produces a result of Rp 2,450,388,866. This is because in the calculation of the variable costing method, fixed factory overhead costs are not taken into account.

Analisis perhitungan harga pokok produksi dalam penentuan harga jual pada Reidy Bakery di Desa Pangu Dua Kabupaten Minahasa Tenggara

Reidy Bakery is the leading producer of bread and doughnuts. The company still uses a simple method to determine the cost of production. This study set out to determine the calculation of the cost of production and how this affects the selling price at Reidy Bakery. The method used is a descriptive method with a qualitative approach. We collected data through observation and interviews. The results clearly showed that Reidy Bakery included indirect labour costs in its calculation of production costs. The full costing method is the only way to calculate the cost of production. It includes all costs involved in the production process. The variable costing method does not include fixed factory overhead costs. Reidy Bakery should use both the full costing method and the variable costing method to determine the cost of production. The full costing method calculates all costs involved in the production process, providing an accurate overview of actual costs. The variable costing method is ideal for short-term decision-making, such as when fulfilling special orders or orders in large quantities, as it focuses on costs that change with production volume.

Analisis Biaya Diferensial dalam Membuat Keputusan Menerima atau Menolak Pesanan Khusus pada CV. Ali Sukses 99

This research aims to analyze the application of differential cost analysis in making decisions to accept or reject special orders at CV. Ali Sukses 99. The research method used is descriptive qualitative with data collection through interviews and direct observation. The research results show that cost factors that must be considered, such as raw material costs, labor and factory overhead, are very influential in decision making. Through a special order case study in April 2024, it was found that the revenue generated exceeded variable costs, resulting in significant contribution profits. This shows the importance of differential cost analysis in making profitable decisions for the company. The decision to accept custom orders proves that this strategy can increase a company's profitability.

Analisis Perhitungan Biaya Pesanan dalam Menentukan Harga Pokok Produksi Job Order Costing Kue Karawo

This study aims to analyze the calculation of order costs in determining the cost of production for Karawo Cakes using the job order costing method. This method allows the company to determine production costs more accurately by allocating direct and indirect costs to each specific order. In this research, data were collected through interviews and direct observation of the production process of Karawo Cakes at one of the SMEs in Gorontalo, namely Toko Karwo Li Maya. The results of the analysis indicate that the use of the job order costing method can provide more detailed and accurate information regarding the components of production costs, including raw materials, direct labor, and factory overhead. This information is crucial in determining competitive selling prices and improving production efficiency. Thus, the job order costing method helps the company improve the accuracy of production cost calculations and supports better decision-making in pricing strategies.

Analisis Penerapan Metode Akumulasi Biaya Sebagai Alat untuk Menentukan Harga Pokok Produksi pada Usaha Upiya Karanji Gorontalo

Determining the cost of production is an important thing to pay attention to because of the increasing competition between companies in producing quality products competitively in the Upiya Karanji Gorontalo Business. The aim of this research is to determine the application of the cost accumulation method as a tool for determining the cost of production using the full costing method. The research methads used to collect data are interviews, observation and documentation. The results of determining the cost of production using the full costing method are greater than the calculation of the company's cost of production, this occurs because the company does not calculate all factory overhead costs in detail, therefore it is recommended that Upiya Karanji's business calculate all overhead costs in detail and use the calculation method full costing.

Perhitungan Harga Pokok Penjualan Kaos Sablon Menggunakan Metode Full Costing Pada IKM Sinovec

Sinovec SME is a medium-sized enterprise specializing in the production and services of garment convection, with its flagship product being screen-printed shirts. This study focuses on the calculation of the cost of goods sold using the full costing method, which takes into account all production costs, including raw materials, direct labor, and both variable and fixed factory overhead costs. The research combines field studies to gather necessary data and literature reviews to compare with previous research and provide references. Based on the profit and loss statement, it's evident that Sinovec achieved a profit of Rp 1,351,500 from selling 300 shirts in one month. With the cost of goods sold per shirt and an 18% profit margin from a selling price of Rp 70,000, Sinovec managed to attain significant profits. This demonstrates efficiency in cost management and appropriate pricing strategies. Consequently, Sinovec is able to maintain a healthy profit margin in its business. Accurate calculations and suitable pricing strategies are key to Sinovec's success in optimizing profitability in the competitive garment convection market. Keywords: Cost Production, Full Costing, Screen Printing

Pencatatan Produksi Kusen dan Lemari PD. Daya Jaya Menggunakan Metode Harga Pokok Pesanan

Production is a process in which goods or services called inputs are converted into goods or services called outputs. Where the production function shows how much maximum output can be produced if a certain amount of input is used in the production process. The object of research at PD. Daya Jaya, the author examines the production section where the process of calculating production costs used is still less effective. The system created applies the Order Costing Method, where the order costing method is a method that produces based on each order, collecting the cost of production using the order costing method. The methodology used to build this system uses the waterfall method. The programming language used in creating web-based applications consists of hypertext preprocessor (PHP), hypertext markup language (HTML), cascading style sheet (CSS). The results of this study are web-based applications where there are several features in the admin section, there are accounts, raw materials, auxiliary materials, factory overhead, employees, orders, incoming raw materials, incoming auxiliary materials and order history. Then in the production section there is production and in the owner section there is a report feature where the owner can view and print reports

Analysis of production cost calculation using full costing method on selling price of Sogistudio MSMEs in Pasuruan

Cost of goods manufactured (COGS) is the direct and indirect costs incurred to improve an item so that it can be sold. Before determining the selling price, it is necessary to calculate the cost of goods produced. This descriptive qualitative research uses interview methods and literature studies to collect, analyze, and interpret data to obtain a deep understanding. This study aims to determine the importance of calculating the cost of production of t-shirt products at the Nobashi shrimp factory in Sogi Studio MSMEs using the full costing method. this research uses the full costing method analysis tool, where the definition of the full costing method is a method of determining the cost of production to take into account all elements of production costs into the cost of goods manufactured. The results of this study indicate that Sogi Studio MSMEs have made accurate calculations. Researchers classify production costs into three categories: raw material costs, direct labor costs, and factory overhead costs, which can be both variable and fixed costs

ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PADA USAHA MIKRO GOLLA KAMBU TEPPO MAMA RINA

This research aims to analyze the determination of cost of production using the full costing method as the basis for setting selling prices at the micro business Golla Kambu Teppo Mama Rina. The focus of this research is on the cost of production using the full costing method and the selling price. Data collection techniques were conducted using triangulation techniques, namely observation, interviews, and documentation. Data analysis was carried out using qualitative descriptive analysis. The results of this study indicate that the calculation of the cost of production based on the full costing method results in higher costs compared to the calculation by Golla Kambu Teppo Mama Rina. The cost of production obtained according to Golla Kambu's business is IDR 29.778 per package, while that obtained by the researcher is IDR 30.407 per package. The selling price determined by Golla Kambu Teppo Mama Rina is IDR 32,000 per package, whereas that obtained by the researcher is IDR 36.487 per package. This difference occurs because Golla Kambu Teppo Mama Rina does not account for all costs (factory overhead costs) incurred in the production process in detail

PERHITUNGAN HARGA POKOK PRODUKSI CELURIT MADURA: KOMPARASI METODE FULL COSTING VS PEMILIK USAHA

This research aims to compare the calculation of the cost of production of the Takabuan celurit, one type of Madura celurit, based on the full costing method and business owner-style calculations. This research uses a qualitative method with a case study approach carried out on several blacksmiths engaged in sickle production in Paterongan village. The research results show indications of differences in the results of calculating the cost of goods produced between the full costing method and calculations carried out by craftsmen. The results of calculations using the full costing method produce a higher cost of production compared to the calculations of celurit craftsmen. This is because in the full costing method all cost elements attached to the product are traced in more detail than in the craftsman's version. Full costing can identify costs in detail, both raw material costs, fixed factory overhead costs and variable factory overhead costs as well as labor costs. Full costing calculations can identify actual costs compared to calculations according to craftsmen

Penerapan Anggaran Penjualan Sebagai alat Perencanaan dan Pengendalian Persediaan Barang Jadi untuk Mengoptimalkan Laba

This research discusses the application of the sales budget as a tool for planning and controlling finished goods inventory. The aim of this research was carried out based on the application of a sales budget to find out how to implement a sales budget which can be used as a planning and control tool for finished goods inventory to optimize profits at CV Wecono Asri. The type of research used in this research is descriptive quantitative, namely providing a picture of the actual situation of the object under study based on facts, by collecting data processing such as collecting related data, namely raw material costs, labor costs and factory overhead costs. The data examined in this research is from 2021 to 2022 as a basis for calculating sales forecasts in 2023 which will then be prepared for implementing the sales budget. From the results of the research that has been carried out, it shows that the implementation of the sales budget at CV Wecono Asri is more controlled compared to before the sales budget was prepared because the resulting acquisition costs also increase due to the difference between the profit and loss budget report and the profit and loss realization report, which produces results The final difference in profit and loss was IDR 16,660. So with these results it is recommended that CV Wecono Asri prepare a sales budget, production budget, raw materials budget, labor budget and factory overhead budget, the company will get a greater profit than the previous year.

Analisis Penerapan Metode Activity Based Costing dalam Penentuan Harga Pokok Produksi pada UMKM Nurul Aini Mojokerto Tahun 2024

The purpose of this study was to determine and analyze the calculation of the cost of production at Nurul Aini UMKM in Mojokerto using traditional accounting and determining the cost of production based on the activity-based costing (ABC) method. This study uses a quantitative descriptive approach. Data were collected through documentation and interviews. The analysis used is quantitative descriptive analysis, which is an analysis based on decisions. The results of the study are as follows: 1. By using a traditional approach to calculate the cost of production at Nurul Aini UMKM, it was found that the raw materials used to produce motorcycle seats were 37,253,166,000, labor costs were 2,350,570,000, and factory overhead costs were 339,960,000. Thus, the cost of production of Nurul Aini UMKM in 2023 is IDR 39,943,696,000. 2) The activity-based costing system is used to calculate the COGS of Nurul Aini UMKM. To begin, the costs of activity resources must be examined. It begins by identifying and dividing activities into four levels of activity: unit level, batch-related costs, product enhancement costs, and facility enhancement costs. Next, product costs must be examined. where the cost drivers used by each product are used to limit factory overhead costs.

Dokumen Software Requirement Specification Sistem Informasi Akuntansi Biaya (Studi Kasus PT. ABC)

This research focuses on the design and development of a Software Requirements Specification (SRS) document for the Cost Accounting Information System at PT. ABC, a rubber manufacturing company in Indonesia. In an effort to enhance the company's efficiency and productivity, this SRS document is prepared based on the international standard ISO/IEC/IEEE 29148:2018, which covers essential aspects such as functional requirements, performance, usability, interfaces, and others. The large number of business processes carried out manually, especially in the scope of cost accounting, means that the absence of an integrated cost accounting information system is one of the main factors preventing PT. ABC from achieving optimal efficiency in its business processes. In the context of the manufacturing industry, cost accounting plays a crucial role in controlling production costs, overhead, raw materials, and indirect labor. The results of this research will produce several modules, including factory overhead cost transactions, raw material cost transactions, direct labor cost transactions, manufacturing goods transactions, finished goods transactions, purchase return transactions, sales transactions, component purchase transactions, component mastering, position mastering, user mastering, cost mastering, supplier mastering, employee mastering, raw material cost reports, factory overhead cost reports, direct labor cost reports, cost of goods sold reports, cost variance reports, budget cost reports, and profit and loss reports.

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

Analisis Biaya Produksi Pada UMKM Kerupuk Putih Parida

Cracker MSMEs, as an important sector in the Indonesian economy, often experience sudden and unpredictable increases in raw material prices. The aim of this research is to analyze production costs with the aim of increasing operating profits in the Parida white cracker business. This research uses descriptive quantitative methods. The research sample in this study was the financial records of the Parida white cracker company. The research results show that the condition of MSMEs facing rising raw material prices is currently not increasing the selling price of raw materials. Despite increases in production costs, owners may choose to absorb some or all of the increased costs to prevent customers from switching to other competitors. All costs involved must be considered, including the costs of raw materials, labor, and factory overhead. The results of this research can be a guide for MSME owners in maintaining stable production costs. Apart from that, owners are expected to have several backup suppliers so that when raw material conditions improve, MSME owners can look for suppliers who sell lower-priced products.

Analysis of Determining Cost of Production in the Sangkar Perkutut UD Galery Sangkar Mas in Dawuhan Mangli Village, Sukowono Subdistrict, Jember Regency

A company is an organization that operates with the aim of generating profits, by selling products (goods and/or services) to its customers. The cost of production is all costs related to the product or goods obtained, in which there are elements of product costs in the form of raw material costs, direct labor costs, and factory overhead costs. The selling price is the amount of compensation (money or goods) required to obtain a combination of goods or services. The method used is qualitative data and quantitative data. Calculation of the cost of production using the variable costing method. Calculation of Turtledove Cage Gallery UD. Sangkar Mas is the highest for 250 bird cages are the cost of production in January 2024.

Comparative Analysis of Cost of Goods Production Determination Methods at MSME Café Bs Coffeespace

The main objective that requires special attention is the Cost of Goods Manufactured (COGS), especially in the midst of MSME competition in producing quality products but having affordable sales prices. This research aims to compare methods of calculating the cost of goods manufactured that are accurate to ultimately produce the appropriate sales price. The research that has been carried out uses a quantitative descriptive method and a comparative approach to be able to compare the two methods, namely full costing and variable costing. As for the results of the research that has been carried out, making 450 chocovado blend drinks, 400 mint ginger honey drinks and 370 redvelvet signature drinks there is a difference of Rp. 2,139.25 for chocovado blend, Rp. 2,448.5 for mint ginger honey drinks and Rp. 2,602.17 for redvelvet signature. This means that the COGS obtained by the full costing method tends to be high when compared to the variable costing method. The reason is the different treatment of factory overhead costs (BOP). The full costing method includes all variable and fixed cost elements, while the variable costing method includes variable costs only. It is hoped that the company can consider what method or method is suitable for the company, be it the full costing or variable costing method, always looking for and learning about scientific developments in relation to the method of determining COGS so that it is always in line with applicable regulations.

PENDAMPINGAN LITERASI KEUANGAN UMKM KERANG INDAH BERBASIS ANDROID KECAMATAN SOREANG KOTA PAREPARE

MSMEs are now getting attention from the government and the general public now, because MSMEs can improve the community's economy, such as MSMEs of Kerang Indah Craftsmen in Soreang District which are able to produce various handicraft products from sea shells, but so far there are still many MSMEs that have not been able to make financial reports. able to distinguish or classify production costs such as the cost of Raw Materials, Labor Costs, and Factory Overhead Costs to make financial reports with MSME standards. The method used is Community Service, the first is observation, the second is socialization of MSME financial reports, the third is assistance in preparing financial reports, the fourth is training in preparing financial reports, evaluating whether MSME Shellfish Craftsmen are able to generate profits or losses as a shellfish craftsman business. the. The benefit of this community service is that it will gradually provide knowledge and skills in classifying production costs such as the cost of Raw Materials, Labor Costs, and Overhead Costs to make financial reports with MSME standards.

Analisis perhitungan harga pokok produksi dengan menggunakan metode full costing pada UKM Nona

Determination of cost of production is a method used in collecting production costs consisting of direct raw materials, direct labor, and factory overhead costs plus product inventory in the initial process and less product inventory in the final process. This study aims to determine the application of determining the cost of production using the full costing method, in UKM Nona. This method determines the cost of products which takes into account all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The selling price can be obtained from the cost of production plus the expected profit. This research uses descriptive research method. The results of this study indicate that the calculation of the cost of production using the full costing method obtains a higher cost of goods compared to the calculation of UKM.

ANALYSIS OF COST OF PRODUCTION USING METHOD FULL COSTING AND VARIABLE COSTING AT THE COFFEE HOUSE ROOM IN 2022

This scientific writing aims to determine the calculation of the cost of goods produced at Ruwang Coffee House using the full costing and variable costing methods. Determination of the cost of goods produced is very important in determining competitive prices, so that the business can compete in the market and can increase business income. The data collection methods used in this research are interviews and observations. Interviews were conducted directly to business owners. This research uses quantitative data and the data used is primary data, where the data is obtained directly by Ruwang Coffee House. The data obtained in the form of the number of sales, raw material costs, labor costs, and factory overhead costs. From the research that has been done, the authors conclude that the calculation of the cost of goods produced using the full costing method has a greater value when compared to using the variable costing method, this is because the full costing method charges all factory overhead costs, the full costing method is better used than using the variable costing method.