Increase In Cost Of Goods Research Articles

Pelatihan Komunikasi sebagai Intervensi Pengembangan Organisasi di PT X

The increase in Cost of Goods Manufactured (COGM), which means an increase in production costs, certainly has an impact on the organization, including PT. X. PT. X is a private fertilizer manufacturing company with mission is to become a growing company whose produce fertilizer at competitive prices. The increase in production costs experienced by PT. X made PT. X had to increase the selling price which caused declined sales so that the company's profit was below the specified target. After collecting data through questionnaires, interviews, observations and secondary data reviews at group level targeting Production Departement employee, namely the components of goal clarity, task structure, group composition, team function, and group norms (Cummings and Worley, 2008) it was found that the operators did not understand the target and there is no feedback on performance, so it is less focused in carrying out their work. In an order to overcome the source of the problem, communication training is carried out which aims to equalize understanding of the performance expected by the company and understand the needs or obstacles experienced by employees as mentioned by Agarwal and Garg (2012), that communication is a process of exchanging information, thoughts and feelings between individuals in a group, or in other words communication plays a fundamental role in aligning individual goals (employees) with the organization.

PERKEMBANGAN KINERJA KEUANGAN PADA PT. ASTRA OTOPARTS TBK (TAHUN 2019- 2021) DENGAN MENGGUNAKAN ANALISIS COMMON SIZE

Financial statements are a means to determine the company’s financial performance in order to obtain valuable results. The aim is to analyze the development of the financial performance of PT. Astra Otoparts Tbk from year to year, based on the 2019 and 2021 balance sheets and income statements using the usual size analysis technique. Researchers used descriptive research methods with a quantitative approach used for research methods. Based on the survey results, in 2020 there will be a decline. This is due to an increase in liabilities that have an impact on equity. The difference between the asset’s carrying amount and its recoverable amount is reported as an impairment loss or percentage loss. According to the income statement, the company’s marketing strategy was ineffective as evidenced by the increase in cost of goods sold and a decrease in gross profit margin. In terms of the company’s ability to generate profit, its net profit margin decreased year over year to a loss in 2019-2021. This shows that the company’s financial strength is decreasing because profitability has to fall to a loss.

ANALISIS KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE ECONOMIC VALUE ADDED (EVA) PADA PT. INDO FOOD SUKSES MAKMUR.TBK

The purpose of this study is find out the company's financial performance as well as information material for the public in investing in a company. As one of the measurements of financial performance is Economic Value Added (EVA) where this tool is used to measure the results of the company's financial performance as well as to find out whether the results of management or corporate financial decisions so far can increase or decrease the company's finances. From the results of this study it can be concluded that PT. Indo Food Sukkses Makmur Indonesia has a satisfactory financial performance, especially in 2017 and 2019 which has a positive EVA value, while for 2018 it has a negative EVA value due to an increase in cost of goods sold and financial costs in the use of short-term debt

Analisis Kinerja Keuangan dengan Menggunakan Metode Common Size pada PT. Holcim Indonesia Tbk

Financial statements are used as a tool to find out how the financial performance of the company and can produce useful conclusions. This study aims to determine the financial performance of PT. Holcim Indonesia Tbk, which headlined the 2013-2017 balance sheet and income statement using the common size method. The research method applied in this study is to use descriptive research with a quantitative approach. The results of research conducted indicate the current assets of PT. Holcim Indonesia Tbk is not comparable with the short-term liabilities that are borne by the company, this shows the low liquidity of the company, from solvency, the company uses the capital on the assets of most of the liabilities owned, thus decreasing the level of company sovability and can make a low margin of safety for creditor. Judging from the income statement, it shows that the marketing strategy of the company is not good, as seen from the increase in cost of goods sold and making the gross profit margin decrease. For the company's ability to generate profits, the company's net profit margin from year to year has decreased to a loss in 2016-2017. This shows that financial performance has deteriorated because the company's profitability has always declined to the point of loss.
 Keywords: Financial Performance, Financial Statements, Common Size Method.

ANALISIS PERUBAHAN LABA KOTOR PADA UD SOFY DI SAMARINDA

This study aims to analyze diverse of gross profit in UD Sofy Samarinda from the results of cement tonasa sales in 2016 compared to 2015. In addition, this study aims to investigate the factors that cause change in gross profit from the sales aspect as well as from the aspect of cost of goods soldThe theory used in this study is management accounting theory, especially about gross profit, sales, cost of goods sold, with the first hypothesis that the increase in sales and increase in cost of goods sold causes an increase in gross profit. The second hypothesis of this study is the factors that cause the change in gross profit due to changes in quantity and selling prices, changes in volume (quantity) and the cost of the product unity.The data collection technique used is library research. The analytical method used is an analysis gross profit change focused on sales price variance analysis, sales volume variance analysis, cost price variance analysis and cost volume variance analysis.The results of the study pointed that the increase in sales and the increase in cost of goods sold in 2016 caused an increase in the gross profit of cement sales in UD Sofy Samarinda in that year compared to 2016. The results also showed that changes in gross profit (increase in gross profit) were caused by sales price variance, sales volume variance, cost price variance, volume price variance.