Factory Overhead Research Articles

NILAI PO SAPO ESEMPAY (KESETIAKAWANAN) DAN SOKKLA (KEAGAMAAN) DALAM PENENTUAN HARGA JUAL ROTI DAN KUE DI MADURA: SEBUAH STUDI FENOMADUROLOGI

This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth methods to reveal the reality behind the phenomenon. The research is also need the informants, there are two main informants is home business owners amounted to 2 people, as well as supporting informants that the customer amounted to 4 people. This research site was conducted at the place of home business in Jl. K Lemah Duwur Bangkalan. The results showed that the practice of determining the price of bread and cookies that occur based on the calculation of raw material costs and factory overhead costs. In addition, there are costs which made bythe invisible mark up. After exploring the cost and the markup, there is a determination of the values contained in the selling price. The values contained namely Po Sapo Esempay (Solidarity) realized with a sense of mutual help, family/ friend as an advantage over the matter, an expression of care, sharing the happiness, trust to others and also to give an attention to the situation around us. Another value that is contained is Sokkla (Religiousity), which materialized with their interests for the charity, belief in God's justice, charity as savings in the Hereafter, and surrender to God.

Nilai Po Sapo Esempay (Kesetiakawanan) dan Sokkla (Keagamaan) Dalam Penentuan Harga Jual Roti dan Kue di Madura: Sebuah Studi Fenomadurologi

This research seeks to uncover the practice of selling bread and cakes in Madura. This research using qualitative methods in the process of discovery the answers, and also phenomadurological approach in the process of analysis the extending about awareness of "Aku" with Madura culture. The approach is chosen because researchers need the depth methods to reveal the reality behind the phenomenon. The research is also need the informants, there are two main informants is home business owners amounted to 2 people, as well as supporting informants that the customer amounted to 4 people. This research site was conducted at the place of home business in Jl. K Lemah Duwur Bangkalan. The results showed that the practice of determining the price of bread and cookies that occur based on the calculation of raw material costs and factory overhead costs. In addition, there are costs which made bythe invisible mark up. After exploring the cost and the markup, there is a determination of the values contained in the selling price. The values contained namely Po Sapo Esempay (Solidarity) realized with a sense of mutual help, family/ friend as an advantage over the matter, an expression of care, sharing the happiness, trust to others and also to give an attention to the situation around us. Another value that is contained is Sokkla (Religiousity), which materialized with their interests for the charity, belief in God's justice, charity as savings in the Hereafter, and surrender to God. Keywords: Selling Price, Phenomadurology, Po Sapo Esempay (Solidarity), Sokkla (Religiousity)

COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS (Study at UD. Anisa Jaya Gogodeso Village)

UD. Anisa Jaya is located on Arjuno Street Rt 02 Rw.07, Gogodeso Dusun Ngade, Kanigoro Sub-District, Blitar District. This business produces various kinds of products such as banana chips, kardol and others. The researcher focused on banana chips. The aim of the study was to find out the determination of the selling price of banana chips at UD. Anisa Jaya with company methods and cost plus pricing methods. This type of research is quantitative. The data used are primary data and secondary data. From the results of interviews and observations, researchers found the data needed to complete the needed data. Secondary data in the form of organizational structures, documents and business profiles. The results of the study indicate that the selling price set by the company is lower than IDR 1,567 rather than the cost plus pricing method. With the method of selling the selling price used is Rp. 8,000 per pack while the cost plus pricing method is Rp. 9,567. This is because the company does not include all factory overhead costs used in calculating the cost of production while the researcher includes all factory overhead costs in its calculations.

COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS (Study at UD. Anisa Jaya Gogodeso Village)

UD. Anisa Jaya is located on Arjuno Street Rt 02 Rw.07, Gogodeso Dusun Ngade, Kanigoro Sub-District, Blitar District. This business produces various kinds of products such as banana chips, kardol and others. The researcher focused on banana chips. The aim of the study was to find out the determination of the selling price of banana chips at UD. Anisa Jaya with company methods and cost plus pricing methods. This type of research is quantitative. The data used are primary data and secondary data. From the results of interviews and observations, researchers found the data needed to complete the needed data. Secondary data in the form of organizational structures, documents and business profiles. The results of the study indicate that the selling price set by the company is lower than IDR 1,567 rather than the cost plus pricing method. With the method of selling the selling price used is Rp. 8,000 per pack while the cost plus pricing method is Rp. 9,567. This is because the company does not include all factory overhead costs used in calculating the cost of production while the researcher includes all factory overhead costs in its calculations.

An Analysis of Production Cost Effect With Order Price Method on Sales Pricing of Products at PT. Aneka Printing Indonesia in Sukoharjo

This study aims to determine and analyze the calculation of the cost of production of screen printing based on the cost of order method whether it has been in accordance with the theory of cost accounting by comparing the calculation of cost of goods manufactured by the company with the calculation of cost of production based on the cost accounting theory that is using full costing method, As well as to know how much influence the cost of production to the determination of product selling price. This study uses primary data in the form of information obtained from the owner of the company or parties concerned and secondary data with population and sample data of cost of production and selling price of screen printing orders during January 2017. Data collection methods used are literature research methods, interviews and Method of documentation. While the method of data analysis used is by using simple regression analysis, coefficient of determination and hypothesis test using t test by using the tool program SPSS 16.0 for windows. From the results of research indicate that the calculation of cost of production based on the results of analysis using full costing method is greater than the calculation of cost of production method company. This difference occurs because the loading of factory overhead cost calculated using full costing method more thorough and detailed. Based on the tests conducted known that the cost of production has a very strong influence on the sale price. The influence of the cost of production to the selling price in this study is 91%, and the remaining 9% is influenced by other factors (variables) such as demand, supply, and other unreported variables.Keywords: Cost of Production, Selling Price

Economic Factors and Physical Properties of Finger Joint Timber Product to Promote Effective Utilization of Natural Resources

Finger joint (FJ) is one of the most sustainable, eco-friendly and economically valuable concept. It ensures the sustainable utilization of small wood cut pieces which removed as waste. Wood pieces are jointed together using glued box comb finger joint cut. It is a new concept for Sri Lankan furniture industry. Therefore, it is necessary to analyze about economic parameters and physical properties of FJ product to ensure the sustainable utilization of FJ timber products. This study attempted to compare strength, appearance and economic variables such as prices, cost of production and profit of FJ products. Comparison of FJ product (Model: STC B-FJ 0019) with the similar size normal timber products (Model:STC B-132) was done to achieve the objective of the study. Three point bending test was done to evaluate Modulus of Elasticity, Modulus of Rupture and maximum force by using UTM. Timber cooperation laboratory was utilized to evaluate strength properties. According to the results of the statistical analysis, strength reduction for FJ products was significantly high. Strength also varied with timber species. Eucalyptus grandis and Pinus showed the highest strength properties while Teak showed the lowst value. MOE values did not show significant difference (0.224) between Jak, Kumbuk, Teak, Mahogany, Pinus, and E. grandis. Strength on vertical and horizontal FJ cuts did not show significant differences although vertical cut was slightly higher. Timber cost for FJ product showed the lowest because of small cut pieces but finishing material, labour, machinery and factory overheads costs were higher than common furniture. Unit production cost for FJ was Rs.171.91 which is higher compared to the cost of normal furniture of Rs. 147.88. FJ furniture showed the higher price most of the time. Therefore, profitability of FJ furniture was significantly higher than common furniture. The uniqueness and high demand help to increase market price and gain more income for producers. On this context FJ product can be promoted to ensure sustainable utilization of timber. Further, this subject is open for further researchers. Keywords: Finger joint, Strength properties, Satisfaction

ANALISIS STRUKTUR BIAYA PRODUKSI DAN UNIT COST UNTUK PENGENDALIAN BIAYA PRODUKSI

The high number of Usaha Kecil Menengah (UKM), Low-Middle Business, leads to increase tough competition among them. This competition requires the businessmen to improve efficiency and effectiveness inrunning the business. The purpose of this research is to find out the comparison between production cost structure and unit cost or cost per unit. This research is also aimed at controlling production cost through cost structure analysis, cost control and unit cost control. This is based on production cost accounting which consists of raw material cost, manpower cost, and factory overhead cost. In recording the raw material based on the result of the research. It is necessary to use counting method by applying stock card either FIFO or LIFO. In terms of manpower, cost controlling, which has never been done so far, is in need to do so. This card functions to monitor the arrival and leaving time of the workers. Depreciation cost has not been included in overhead cost, such as supporting material cost, electricity and rental. The utilization time of production equipment will be implemented to calculate the overhead cost of production basic expense (cost). Keywords: Production Cost, Cost Component, Production Basic Expenses (Cost), Unit Cost.

USING COST ACCOUNTING AS THE BASIS FOR SELLING PRICE DETERMINATION: THE CASE FOR KANSA BAKERY

The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to improve efficiency in calculating production costs because it is the base for determining sales price.
 This case study employs qualitative method. CV Kansa Bakery, producer of steamed sponge cake was studied. Miles and Huberman's technique was utilized for data analysis, the three stages were data reduction, data display, and conclusion. The research was conducted by comparing full-costing and cost-plus pricing methods.
 Calculation shows that full-costing method gives different results compared to the when compared to the existing method used by Kansa Bakery. This resulted from the fact that Kansa did not apply proper accounting method in classifying and charging factory overhead to their product. This affects selling price determination and profit generation.

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

The purpose of this study is to determine the calculation of the cost of production and selling price setting process at PT. Istiqamah Prima Sejahtera. Calculating the cost of production for the full costing method and setting the selling price using a cost plus pricing. This type of research is quantitative research. Based on the characteristics of the issues raised by the researchers, the study is classified as a quantitative descriptive research. The data used in this study are primary data obtained directly from the company such as data from interviews with the company and the data contains information on the production costs of companies during the month of September 2016. As for the secondary data obtained from books, journals, internet or other media which supported this research. From the analysis of the data, the results showed that the company's calculation of the cost of production is lower than the production cost price calculation using a full costing method. Cost of production is calculated using a method that is equal Rp85.472 company and according to the full costing method that is equal to Rp85.962. This is because in the calculation of factory overhead cost companies do not take into account some costs into the cost of production as the cost of maintenance and maintenance of production equipment, and the cost of depreciation on a shredded fish product. In addition, setting the selling price of the company only to estimate the selling price calculations per kg of shredded fish with a mark-up rate of 40%, amounting to Rp120,000 to set the selling price on the packaging of 100 grams, 250 grams and 500 grams. While using the cost plus pricing method with a mark up of 40% lower than the selling price according to the company in the amount of USD 12 683. (100 grams), Rp 30,488 (250 grams), and USD 60 798 (500 grams). So, setting the selling price should be done precisely because the price is too high will make the product less competitive, while the sale price is too low will lead to losses for the company.

Features of additive technologies implementation in aerospace equipment production

Additive technologies (AT) are effective when processing relatively small batches of products, when high costs of materials is compensated by lowering fixed costs which are related to the use of traditional technologies. Aerospace equipment production is characterized, as a rule, within single and serial (small and medium series) types of production, which is why additive technologies will be in high demand in this field of engineering production. There is a necessary condition, regarding the widespread implementation and spreading of new technologies. It is its technical and economic efficiency. This article provides specific information on the comparative characteristics of classic and additive technologies of the common purpose and some pros and cons of these technologies. The main disadvantage of layer-by-layer synthesis of complexly shaped products is a relatively long duration of machine processing, resulting in high production costs, depreciation of equipment, and calculation of net costs. It is also noted that the feasibility study of AT use leads to reducing the number of workers and costs for maintaining on-site life safety. Also the usage of AT will lead to the reduction of shop and factory overhead costs due to cheaper logistics. In the field of aerospace engineering the major and promising direction of work in the field of additive manufacturing is to improve the technologies and equipment for the synthesis of products of ceramic and composite materials.

ANALISIS PENERAPAN VARIABEL COSTING SEBAGAI ALAT UNTUK MENGHITUNG HARGA POKOK PRODUKSI PADA AKSAN BAKERY DI MANADO

Determining the cost of goods sold is right becomes one factor supporting the success of a company in achieving its goals , the cost of production has an important role in a company , due to the determination of the cost of goods sold , the company could easily determine the selling price , and the targeted profit also clear. This research was conducted at a company manufacturing in Manado . This study aimed to analyze the application of variable costing in Aksan Bakery in Manado. Data analysis method used is descriptive analysis . The data used is qualitative data , the data is presented in a descriptive or shape description and quantitative data , the data presented in the form of numbers. The research findings show that the application of variable costing method can be used as a tool to calculate the cost of production in the Aksan Bakery. It can be seen from a comparative analysis of the cost of goods sold according to variable costing lower than the production cost price calculation method used Aksan Bakery. By using the full costing method used by companies the cost of goods sold Rp . 1.191.956 .000 while according to the variable cost of production costing Rp . 1.033.560.000. The main difference between full costing calculation method used by the company with variable costing method lies in the treatment of factory overhead costs .Keywords : cost of goods sold, variabel costing

PENERAPAN METODE PROCESS COSTING SYSTEM DALAM PENENTUAN HARGA POKOK PRODUKSI PADA PT. CONBLOC INDONESIA SURYA

Process costing is a system of pricing of basic products used in industrial production that organizes activities for a specific product based on an ongoing basis without specific demands from certain customers. Basic principles of process costing that accrue costs of operations or a specific department for one full period (monthly, quarterly, annually) and then dividing by the number of units produced during the period. This study aimed to quantify the cost of production by using the method of process costing at PT. Conbloc Indonesia Surya. Methods of data analysis used this research is descriptive qualitative research method, where the study was conducted by collecting data company, and analyze the collected data and provide particulars faced. Authors collected data were interviews and documentation. Based on the results of the study showed that the cost allocation made by PT. Conbloc Indonesia Surya yet remained, should the cost of water input into the cost of raw materials instead of factory overhead costs. Keywords: process costing, cost, cost of goods sold

PERANAN JOB ORDER COSTING METHOD DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA CV. TRINITY MANADO)

Job order costing is a system that collects product costing and charge to a specific job. Job order costing system is used for companies that produce a veriety of products during certain periods and costs are calculated individually for each job. This study aimed to analyze use job order costing method in determining the production cost on a CV. Trinity Manado. Methods of data analysis used this research is descriptive qualitative research method, where the study was conducted by collecting data and analyze the collected data and provide information. Authors collected data using techniques of documentation and interviews. Based on the research, imposition the factory overhead costs that do CV. Trinity is not quite right. CV. Trinity only imposes an element of overhead costs such as the costs of helper only while electricity costs are not included in the factory overhead cost. Key Word: job order costing, the production cost, factory overhead cost

PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING PADA PT. ABC

There searchaimsto (1) identify the costs to produce the product by PT ABC (2) How is cost accounting applied to PT ABC in producing products (3) Is the read ifference in the accounting treatment of the cost of PT ABC with existing theories. Results from the study showed that the Activities of PT ABC for generating product on sists of the purchase of raw materials, production and sales. Costs incurred in the activities of the company include the cost of raw materials, labor costs and factory overhead costs. Measurements made on purchase of raw materials at first, when the transactions. Recognition ofraw material purchases are recognized when the transaction is recorded in the consolidated purchases of raw materials. Determining the cost of production is based on the amount of use of raw materials in the manufacture of products.The calculation of the cost of production is done manually by adding all the costs in volved to produce the product. Selling on product pricing based on supply and demand of consumer and cost considerations. The calculation in determining the selling price based on estimates done in as impleowner, does not clearly done as acoherent theory of cost accounting.

Zakat Produktif Untuk Meningkatkan Kinerja Produksi, Motivasi dan Religiusitas Mustahiq (Studi Kasus Pada BAZ Jatim)

This research aims to determine the role of productive zakat toward the productive performance of mustahiq at their workplace.This research used qualitative methods through descriptive case study analysis.Characteristic of theinformant research are the mustahiq that already registered as BAZ Jatim member. The number of informant tested of this research by six mustahiq and there are two managers of BAZNAS were asked for further information from the beginning of the research. The sampling technique used by this research is interview instrument and triangulatin process as the validity tool.Based on the results of the research indicate that there are several role of productive zakat that affect the productive performance of mustahiq compared to the period before the zakat was distributed. The four factors as a result are the three main indicators, which is quantitative indicators, are change of number from the raw materials, quantity of productions, and the frequency of productions done. And the additional indicator is the effectivity of resource used, which is the factory overhead used of the production. Furthermore, in the process of research the productive zakat is also have a role to increasethe motivation to produce and the religiosity of mustahiq.Advice for the distributioninstitutions of zakat, are improves the number of productive programs and increases the management and distributions of the zakat, infaq, and shadaqah as a funding for the empowerment the people so that of the lng term the zakat can be an instrument for the poor and slum reduction. For the second next research, are adding the informations of productive zakat and its management.

PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM PERHITUNGAN PROFITABILITAS PRODUK PADA UD. NIAGA BAKTI

The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs factory overhead by the activity based costing. The use of activity based costing can also help companies that produce many products in determining the level of profitability. Profitability indicates whether an enterprise has good prospects in the future for the company's survival. This research is a quantitative descriptive research conducted at UD NIAGA BAKTI engaged in the processing of tuna fish PETIS in Pamekasan located in the village of Konang, Subdistrict of Galis, Regency of Pamekasan. The type of data used in this research is quantitative data obtained by direct observation and Interview. This techniques of research analysis calculates and compares the products profitability of PETIS by using traditional cost systems and costing system based activity. The results of this research indicates that there are differences in the principal cost of production and profitability UD NIAGA BAKTI by using activity based costing compared Traditional Cost Systems.

ANALISIS ALOKASI BIAYA BERSAMA UNTUK PENENTUAN BIAYA PRODUKSI NUTELLA CHEESE CUPCAKE DAN COOKIES CUPCAKE PADA SHMILY CUPCAKES SAMRAT MANADO

Guidance of in the company needs to improve its business processes so that the appropriate production produced products can compete in the market . One such effort is to utilize one or several main raw material to produce two or more types of products are almost the same but with different variations to accurately allocate costs to each product so as to maximize profits.To allocate these costs accurately on each product is the relative sales value method . Where the data used is primary data obtained directly from the company. The data used in the form of selling price , direct labor costs , raw material costs , plant operating costs and marketing costs .From the analysis conducted through joint cost allocation calculation using the relative sales value method can be seen that the results obtained from the calculation of the cost allocation with the Cupcake Shmily using the relative sales value method of cost allocation obtained with Nutella Cheese Cupcake for Rp 56 723 and Cookies Cupcake for Rp . 60 108 of the total cost of Rp116.716 shared, derived from raw material costs, direct labor costs and factory overhead costs.

ANALISIS ALOKASI BIAYA BERSAMA UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA UD. VANELA

Joint cost is the cost that processing together at the same time as the cost of direct labor and factory overhead costs to produce multiple product. To determining of joint cost need to calculation the cost of production, that purpose was to calculate and determining supply of external report, the aim of this research is to doing analysis the allocation of joint cost in determining cost of production on Vanela. The method of this research is relative sales value method. The final conclution is that the joint cost allocation is based on a comparison table that difference in cost allocation is different because Vanela take into account the overall cost of the product to the product so the cost should be allocated costs of each product are not allocated according to the calculation of cost allocation, and for the calculation of joint cost is according with the allocation of costs that should be. If using the relative sales value method the cost of allocation becomes more obvious as it should be and based on the book.

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PRODUK SPRING BED PADA PT. MASSINDO SINAR PRATAMA

Determination of the cost of production is an important problem in a manufacturing company where the activity is to process the raw materials into finished materials subsequently sold to consumers for a profit. Cost of production is the cost of production which has applied to all finished products are being manufactured during a certain period. This study aims to determine the calculation of the cost of production at PT. Massindo Sinar Pratama. Analyses were performed using the descriptive method in qualitative to be a method to collect data, compiled, interpreted, and analyzed so as to provide an overview of the state of the subject and the object under study is based on facts. From these results it can be seen in the production process of spring, charging based on the type and size of production resulting in a period of one month. With the charge of direct materials, direct labor costs and factory overhead costs. Direct materials used include; Foam, Cloth spring, Spriral iron, wood, and plastic legs. The imposition of direct labor costs based on rates of production units produced. Imposition of factory overhead costs to products based on the overhead costs are determined upfront.

Product costing practices: evidence from SMEs throughout Jogyakarta Province, Indonesia

This paper addresses the product costing practices, by examining the product costing method use by 46 small and medium manufacturing companies. Product costs information is very important to managers in helping them doing their functions. Because overhead cost is the only indirect product cost, this research focuses on the method use to assign factory overhead cost to each product. There are three methods of factory overhead cost allocation: plant-wide or single rate, departmental rate and activity rate. The research reveals that 66.67% of obserbed companies use single rate in assigning the overhead costs. Although in the past several years, activity-based costing is getting its popularity but plantwide and departemental rate that are considered as traditional approach in allocating overhead costs still dominated the costing practices. The result is in line to Krumwiede and Suessmair (2007). Additional finding is that in general, there is no divergence the product costing practices across the different type of manufacturing companies in obserbed companies. This research finding is alike to Brierly et al. (2007).