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1
Barroso, Yuri, and Armando Souza Junior. "ANALYSIS OF STRATEGIC COST MANAGEMENT ASSISTING IN DECISION MAKING." International Journal for Innovation Education and Research 8, no. 6 (June 1, 2020): 481–501. http://dx.doi.org/10.31686/ijier.vol8.iss6.2445.
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This work presents a study on the cost formation process of a third-party service provider from the Federal Public Administration to draw a parallel with the strategic cost management using the absorption and variable costing methods. As a methodology, a qualitative-quantitative research strategy, of an applied nature, was used, through a case study in a company that provides cleaning, conservation, and sanitation services. Data on 13 types of inputs (the highest values) were analyzed over six months. The values were highlighted referring to the input data of the Bidding Notice that led to the contracting of the service provider company, the inputs consumed by the client, and the inputs purchased by the company. The results of the study indicate that the company bought twice as much (119%) than the amount foreseen in the notice on the analyzed period. Using the precepts of Strategic Cost Management, in parallel with the absorption and variable costing methods, it can be observed that in terms of making managerial decisions, the second (variable costing) forwards more critical information to the manager than the first ( absorption costing), resulting from the concern of complying with Brazilian tax legislation, without considering the inherent tax costs (not only) in the operational structure of the type of service object in this study.
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Maria Moisello, Anna, and Piero Mella. "Matching Revenues and Costs: The Counter-Intuitive Rationality of Direct Costing." International Journal of Business and Management 15, no. 1 (December 30, 2019): 202. http://dx.doi.org/10.5539/ijbm.v15n1p202.
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This study investigates the consequences of adopting two simple sets of rules the manager can consider as perfectly rational and follow in his decisions regarding price, volume and mix of the various products. The first set follows the full (absorption) costing method logic, while the second is based on the direct (variable, marginal) costing method logic. It shows that costing systems adopting the full-costing method can lead management to make non-rational decisions regarding the setting of prices, acceptance of orders, make or buy choices and, above all, determination of the optimal production mix through programming and budgeting. On the other hand, using the direct costing method allows the manager to achieve rational results during the decision-making and planning phases, even if these often appear counter-intuitive when compared with the results achieved using the full costing method, which seem to conform to naïve intuition. The risk in the latter case is even more serious when we are dealing with multi-production firms operating under conditions of limited production capacity regarding one or more factors, as occurs most of the time. The demonstration of the thesis of the superiority of direct costing method rules in management decisions related to the problem of the matching costs and revenues is carried out with numerical evidence, formulating a set of decision problems that are solved by comparing the results obtained both with the full costing method rules and with the direct costing method rules.
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Pedroza, Wanderley Nascimento, and Dércio Luiz Reis. "Implementation of a Costing System in the Fleet Management of a Brazilian Public University." International Journal for Innovation Education and Research 9, no. 2 (February 1, 2021): 64–85. http://dx.doi.org/10.31686/ijier.vol9.iss2.2947.
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This work presents the implementation of a costing system in Fleet Management at a Brazilian Public University, applying concepts of cost accounting, engineering, indexes, and maintenance management, as well as using the cost absorption method. As a methodology, an action research is applied to meet the objectives of being exploratory and descriptive; about the nature of the research, and applied research is adopted through a case study procedure in a Transport Coordination. To prepare for this work, the operational data of the fleet were collected during 12 months in the different units and internal control systems. The results of the study showed the operating costs of the fleet such as total fuel spent annually, totally spent on maintenance, as well as their respective indices, cost per kilometer, fixed and variable costs sufficient for accountability with the Official Bodies of Control. It was noted that the study applied in this work provided a basis for implementing a Costing System for fleet management of a Brazilian public university, respecting the guidelines of Normative Instruction No. 3, of May 15, 2008, which deals with the use and accountability, even fully complied with the requirements of the regulations regarding the Performance Control and Maintenance Maps of the Official Vehicle in an individualized manner, providing information on operational costing of the fleet sufficient for the decisions of the managers of the Public Institution.
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Jericó, Marli de Carvalho, Valéria Castilho, and Márcia Galan Perroca. "Training program on microbiological test collection material methods at a teaching hospital: investment and result assessment." Revista Latino-Americana de Enfermagem 14, no. 5 (October 2006): 749–54. http://dx.doi.org/10.1590/s0104-11692006000500017.
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This study aimed at evaluating the results, direct costs and investment of a training program on microbiological test material collection at a teaching hospital. Test collections that did not follow the established criteria (failure) were considered as the result measure. Variable and absorption costing were used to calculate direct costs and investments, respectively. Of the 11,893 collected materials, failures were evidenced in 59 (0.5%). Direct cost corresponded to R$ 154.10 and R$ 2,431.29 was invested in training. These findings revealed that the evidenced number of anomalies (failures) represented a low percentage in relation to the total collected material for microbiological exams. Therefore, this should not be considered a critical point that justifies the continuity of the training and, consequently, the investment.
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Potkány, Marek, Miloš Hitka, Silvia Lorincová, Lucia Krajčírová, and Peter Štarchoň. "Use of Variators in Applying the Cost Calculation Methodology in Small and Medium Furniture Enterprises Based on Changes in Human Body Dimensions." Drvna industrija 70, no. 1 (March 26, 2019): 27–35. http://dx.doi.org/10.5552/drvind.2019.1763.
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Based on the research of anthropometric measures of Slovak adult population, it can be observed that during the last 25 years, anthropometric data have been rising by about 4.5-5 % in most analysed characters. As data on human body dimensions changes, the requirements for material consumption and production time, expressed by the rate of labour cost, are changing. In this context, sustainable profitability of the company can be achieved through each segment of a value chain. One of these segments is the product and its price, which is based on costs allocated in the system of full or variable costing. As the value of quantiles characteristics of anthropometric characters was used to create ergonomic, health and construction norms and standards in the furniture industry, it is necessary to review the adequacy of existing standard-size single bed. Since the dimensions of single bed are standardised, 200 cm x 90 cm or 200 cm x 100 cm, it is clear that due to the secular trend of anthropometric measure of a man, the dimensions are currently inadequate. This paper presents the use of variators when applying the most commonly used absorption costing in small and medium furniture enterprises. It shows the costs involved, when the input parameters are changed.
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Kannaiah, Desti. "Activity Based Costing (ABC): Is It a Tool for Company to Achieve Competitive Advantage?" International Journal of Economics and Finance 7, no. 12 (November 24, 2015): 275. http://dx.doi.org/10.5539/ijef.v7n12p275.
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<p>Most of the companies today have no idea what their products cost them to make. Usually companies think they do know but unfortunately they are not correct. This misunderstanding has led many business organizations to make decisions that are bad to the business. They might abandon profitable products in favor of products that are losing money. However, the companies’ cost information just does not help! Generally managers receive cost information that is misleading and harmful, and make them do the wrong things in their work place.</p><p>This damaging information comes from full absorption costing (both fixed and variable costs) of calculating total product costs. The costing system calculates product costs by allocating a portion of the overhead or indirect costs to each products being manufactured. The amount of the overhead cost allocated is based on the amount of direct hours or direct labor costs required to make the product. This method of allocating is a good approach of allocating overheads many years ago when direct labor was the largest portion of cost required to make a product and when overheads were small.</p><p>The problems associated with this allocation methods were highlighted in the late 1980s with the publication of the influential book “<em>Relevance Lost; the Rise and Fall of Management Accounting</em>” by Tom Johnson and Bob Kaplan. Johnson and Kaplan showed that the historical development of cost and management accounting has given rise to inappropriate methods of allocating overhead costs. These methods of allocation lead to cost distortion. This resulted in managers making the wrong strategic decision. The overall objective of this study is to investigate and assess how ABC provides the company with additional competitive edge to compete in the globalization environment.</p>The principle of activity-based costing has been a much talked about tools in the 1980s and 1990s. But is ABC really the strategic tool to achieve competitive advantage as expected? How the companies should approach the implementation of ABC in order to achieve the required results. What the companies should expect from the ABC? What is the future of ABC?
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Dahal, Rewan Kumar, Ganesh Bhattarai, and Dipendra Karki. "Management Accounting Techniques on Rationalize Decisions in the Nepalese Listed Manufacturing Companies." Researcher: A Research Journal of Culture and Society 4, no. 1 (December 27, 2020): 112–28. http://dx.doi.org/10.3126/researcher.v4i1.33816.
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The objective of this study was to examine how much the Nepalese listed manufacturing companies are utilizing management accounting techniques to rationalize decisions. It followed a descriptive research design and employed a survey questionnaire instrument to collect data. The population of this study comprised all the listed manufacturing companies on the Nepal Stock Exchange and their employees. Targeted respondents were those representatives of the sample companies who worked in the accounting department or/and at the managerial level. By using a random sampling technique, a sum of 408 respondents had partaken in the survey and 385 responses were properly filled up for further analysis. The survey questionnaire had three questions relating to general and demographic information, 28 questions relating to management accounting techniques, and five questions relating to the effect of the study variables on rationalizing decisions. Collected data were analyzed with the help of a statistical package for the social sciences software. Each of the 28 management accounting techniques was classified into nine groups and identified that most of the techniques except financial performance measurement techniques (having with cash flow analysis, ratio analysis, absorption/variable costing, transfer pricing) had no significant relation with rationalizing decisions in the Nepalese manufacturing companies. So, this study would assist to pay attention to the concerned personnel towards the use of management accounting techniques on rationalize decisions.
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Тюхтій, М. В., and О. Г. Пономаренко. "ЗАГАЛЬНОВИРОБНИЧІ ВИТРАТИ: КОНЦЕПТУАЛЬНІ АСПЕКТИ ВІТЧИЗНЯНОГО ТА ЗАРУБІЖНОГО ДОСВІДУ ОБЛІКОВОГО ВІДОБРАЖЕННЯ." Вісник Полтавської державної аграрної академії, no. 3 (September 25, 2014): 116–19. http://dx.doi.org/10.31210/visnyk2014.03.24.
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Повне визнання, розподіл та облікове відображен-ня загальновиробничих витрат має безпосереднійвплив на достовірність визначення собівартості, щокорелює з показниками результатів діяльності під-приємства. Методичні труднощі для практикуючогобухгалтера становить процес віднесення загальнови-робничих витрат до постійних і змінних, оскільки цейподіл в окремих ситуаціях має ознаки умовного. Це жстосується й визначення показника «нормальна по-тужність». Вітчизняні та зарубіжні наукові розроб-ки з означеної проблематики стосуються, передусім,вибору оптимальної бази розподілу загальновиробни-чих витрат. Дослідження проводилися у напрямі по-рівняльного аналізу різних варіантів баз розподілувитрат та їх адаптації до специфіки виробничогопроцесу в окремих галузях економіки. Увага такожнадається методичним підходам включення загаль-новиробничих витрат у собівартість реалізації заумов визначення її за нормами П(С)БО 16 «absorptioncost» та згідно з популярним у розвинених зарубіжнихкраїнах підходом «direct-costing», а також у світлівимог податкового законодавства.
Full recognition, distribution and registration reflection overhead cost has a direct impact on the reliability of the determination of cost, which correlates with indicators of enterprise performance. Methodological difficulties for practicing accountant is the process of attributing overhead costs to fixed and variable, since this division in some situations a conventional signs. The same applies to the determination of "normal capacity". Domestic and foreign research and development of the abovementioned issues relating primarily base choosing the optimal allocation of overhead costs. Research conducted towards comparative analysis of different options cost allocation bases and their adaptation to the specific manufacturing process in specific sectors of the economy. Attention is also provided technical approaches include overheads in cost of sales in terms of its definition of the norms P (S) BU 16 «absorption cost» and according to popular in developed foreign countries approach «direct-costing», as well as in light of the requirements of the tax legislation.
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GUPTA, PK, and NK PARMAR. "COSTING A HOSPITAL SERVICE PRODUCT: MARGINAL Vs ABSORPTION COSTING." Medical Journal Armed Forces India 57, no. 3 (July 2001): 230–33. http://dx.doi.org/10.1016/s0377-1237(01)80050-2.
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Magdalena, Lena, Suwandi Suwandi, and Trisno Martian. "ANALISA PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI METODE FULL COSTING DENGAN VARIABLE COSTING DALAM MENENTUKAN HARGA JUAL (STUDI KASUS : UD. MONAS BAKERY)." Jurnal Digit 9, no. 1 (February 6, 2020): 23. http://dx.doi.org/10.51920/jd.v9i1.128.
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Perusahaan harus dapat mengambil keputusan yang tepat dalam menentukan harga pokok produksi
(HPP), agar laba yang dihasilkan dapat optimal. Pengambilan keputusan ini menyangkut masalah
penentuan harga pokok produk yang tepat. Terdapat dua metode dalam membuat harga pokok produksi
(HPP), variable costing dan full costing. Dibuatnya aplikasi perhitungan harga pokok produksi berbasis
web ini bertujuan untuk untuk mendapatkan laba yang maksimal dengan melakukan perbandingan harga
pokok produksi dengan dua metode yang berbeda yaitu metode full costing dan metode variable costing..
Komponen perhitungan harga pokok produksi dengan metode full costing adalah: biaya bahan baku,
biaya overhead pabrik, biaya tenaga kerja, biaya overhead pabrik tetap, biaya overhead pabrik variable.
Sedangkan komponen perhitungan harga pokok produksi dengan metode variable costing adalah: biaya
bahan baku, biaya overhead pabrik, biaya tenaga kerja, dan biaya overhead pabrik variable.Sistem
informasi pencatatan harga pokok produksi ini dikembangkan dengan menggunakan bahasa pemograman
berbasis web. Hasil implementasi pengembangan aplikasi harga pokok produksi berbasis web ini
menunjukkan bahwa metode full costing memiliki nilai harga pokok produksi yang lebih tinggi daripada
metode variable costing. Namun, laba yang diperoleh lebih besar menggunakan metode variable costing.
Kata Kunci : Aplikasi, HPP , Full Costing, Variable Costing, Laba
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Nia Agustin Pratama and Teguh Purwanto. "ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA." Journal of Sustainability Bussiness Research (JSBR) 1, no. 1 (December 28, 2020): 212–18. http://dx.doi.org/10.36456/jsbr.v1i1.2995.
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With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the variable overhead load. Production costs that are not included in the raw material and direct labor costs are the overhead of the manufacturing plant itself. Descriptive method with a quantitative approach is the model of this research. With the use of saturated sampling. Documentation is a data collection technique that researchers use. The results of the study and details obtained by comparing the full costing method and variable costing. In detailing the cost of production, the full costing method produced a greater than the costing variable, this is due to the full costing method adding all the elements of costs, variable costs or fixed costs . Then from the results of the breakdown of net income, using the full costing method, the nominal profit is found to be far less than using the variable costing method.
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Ellis, Fitri N. S., Troice E. Siahaya, and Mersiana Sahureka. "ANALISYS PRODUCTION COST of SAWMILL ON THE PT KATINGAN TIMBER CELEBES IN WAMLANA VILLAGE BURU REGENCY." JURNAL HUTAN PULAU-PULAU KECIL 4, no. 1 (April 1, 2020): 64–79. http://dx.doi.org/10.30598/jhppk.2020.4.1.64.
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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.
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Ihsan Nasihin. "ANALISA KEBUTUHAN MODAL KERJA DALAM PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE VARIABEL COSTING DAN ACTIVITY BASED COSTING SERTA MANFAATNYA UNTUK PERTUMBUHAN LABA USAHA (STUDI KASUS PADA UKM TAHU BOGA RASA PERIODE JANUARI – DES." Jurnal Buana Akuntansi 4, no. 1 (March 1, 2019): 102–18. http://dx.doi.org/10.36805/akuntansi.v4i1.673.
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This research is a descriptive research with quantitative approach done on UKM Tahu Boga Rasa. This study has four main objectives. First, aims to find out the analysis of working capital needs in determination the cost of production by using the method of variable costing and activity based costing. Second, to know the analysis of working capital needs for profit growth. Thirdly, to determine of cost of production by using variable costing and activity based costing method for profit growth. Fourth, to analyse of working capital needs in determine the cost of production by using the method of variable costing and activity based costing and its benefits for profit growth. The need for working capital in determine the cost of production by using the variable costing method is lower than the determination of cost of production method of activity based costing and its benefits for profit growth is to show the same value of profit growth, this is caused by the components of cost of production by using costing and activity based costing variables are different, so the value of working capital needs based on the determination of cost of production by using the method of variable costing is lower than the determination of cost of production using activity based costing method. In addition, the relatively fixed selling price results in relatively equal net profit value, but the production cost occurrs fluctuations and daily life expenses of the owner of UKM Tahu Boga Rasa is still borne by the business or not separated.
Keywords: Working Capital Needs (KMK), Cost of Production of Variable Costing, Cost of Production Activity Based Costing, Profit Growth
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Baxter *, Will T. "Direct versus absorption costing: A comment." Accounting, Business & Financial History 15, no. 1 (March 2005): 89–91. http://dx.doi.org/10.1080/09585200500033139.
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Dugdale †, David, and T. Colwyn Jones. "Direct versus absorption costing: A reply." Accounting, Business & Financial History 15, no. 1 (March 2005): 93–95. http://dx.doi.org/10.1080/09585200500033188.
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Nafisah, Nailatun, A. Manaf Dientri, Novi Darmayanti, Wahyu Winarno, and Hairudin Hairudin. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK." J-MACC : Journal of Management and Accounting 4, no. 1 (April 30, 2021): 1–15. http://dx.doi.org/10.52166/j-macc.v4i1.2400.
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The calculation of the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is to determine the selling price of the product. There are two methods in determining the cost of production, namely the full costing method and the variable costing method. The purpose of this study is to find out how to calculate the cost of production using the full costing method and variable costing to determine the selling price on CV Starnine. The method in this research is quantitative descriptive method. The research data collection technique is by observation, interview and documentation. The results showed that there were weaknesses in the calculation of the company's cost of production. Based on the comparison between the full costing method and the variable costing method of the company's cost of production, the cost of production according to the full costing method has a nominal value that is higher than the variable costing method. This is because in the calculation of the cost of production the full costing method takes into account all costs incurred by the company while producing both variable and fixed products.
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Alexandro, Rinto, and Tonich Uda. "Metode Perhitungan Harga Pokok Produksi Tahu pada UKM Krisna Karya Mulya di Palangka Raya." Jurnal Ilmiah Akuntansi dan Humanika 10, no. 2 (August 31, 2020): 195. http://dx.doi.org/10.23887/jiah.v10i2.25263.
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This research was conducted at Krisna Karya Mulya UKM in Panarung Palangka Raya City, the purpose of this study was to find out the method of calculating the cost of tofu production at Krisna Karya Mulya UKM in Palangka Raya. This research uses quantitative methods. The results showed that the use of the variable costing method in Krisna Karya Mulya UKM turned out to be cheaper or significant compared to using the full costing method because in the variable costing method a profit calculation was greater than the value. Meanwhile, the results of tofu production calculation in UKM Krisna Karya Mulya if using the full costing method will be greater or experience a significant increase when compared to the calculation of the variable costing method. This means that the use of variable costing methods in tofu production businesses in Krisna Karya Mulya SMEs is not appropriate because in the variable costing method the amount of overhead depreciation costs is not counted, so there are costs that should appear in the production process but become unidentified.
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Geiszler, Matthew, Kelsey Baker, and Jeffrey Lippitt. "Variable Activity-Based Costing and Decision Making." Journal of Corporate Accounting & Finance 28, no. 5 (June 14, 2017): 45–52. http://dx.doi.org/10.1002/jcaf.22277.
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Göx, Robert F. "Strategic transfer pricing, absorption costing, and observability." Management Accounting Research 11, no. 3 (September 2000): 327–48. http://dx.doi.org/10.1006/mare.2000.0134.
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., Iriyadi. "The Price Determination Method Through Production Costs Calculation Study on Tas Tajur PT SKI, Bogor." Jurnal Akuntansi Bisnis dan Ekonomi 5, no. 2 (December 13, 2019): 1423–32. http://dx.doi.org/10.33197/jabe.vol5.iss2.2019.312.
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The purpose of this research is to analyze the method used in calculating production cost and selling price of bag type 3673 on Tas Tajur PT SKI Bogor and also to compare the method used with full costing and variable costing method. This study used descriptive method and used primary and secondary data. The finding of research can be concluded that calculation of bag production cost type 3673 using company method, full costing, and variable costing each equal to Rp66.700, Rp69.830, and Rp68.700. While for the selling price of type 3673 bag using company method, full costing, and variable costing of Rp199,900, Rp209,490 and Rp206,100 respectively. The difference in bag manufacturing cost calculation lies in the factory overhead cost consisting of the cost of depreciation of the factory sewing machine, the cost of factory table depreciation, the cost of factory maintenance and the cost of factory utility.
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Nafisa, Lailatun. "Analisis Metode Perhitungan Harga Pokok Produksi pada Home Industri Sepatu Kulit." Jurnal Indonesia Sosial Teknologi 2, no. 5 (May 21, 2021): 843–50. http://dx.doi.org/10.36418/jist.v2i5.152.
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Pada masa sekarang ini Indonesia sedang menghadapi era globalisasi, dimana teknologi sedang berkembang dengan pesat, begitupun perkembangan dengan dunia usaha saat ini sangat pesat. Setiap perusahaan maupun industri rumahan harus mampu bersaing demi bisa tetap bertahan, maka perusahaan harus memiliki daya saing jangka panjang maupun daya saing jangka pendek atas produk-produk yang dihasilkan. Tujuan dari penelitian ini adalah untuk mengetahui penentuan harga pokok produksi menggunakan metode variable costing dan metode full costing, menentukan harga jual agar tidak terlalu tinggi dan tidak terlalu rendah, mengetahui apakah konsumen lebih memilih harga ataukah kualitas produk. Metode yang digunakan dalam pengamatan ini adalah kualitatif dengan metode wawancara, dimana subjek / informannya adalah pemilik dan pelanggan, observasi dan dokumentasi pada pemilik toko Three Star’s. Hasil penelitian diperoleh bahwa dengan adanya ke dua metode tersebut maka peneliti dapat menyarankan kepada pemilik dalam menghitung harga pokok produk untuk lebih menggunakan metode variable costing dari pada menggunakan metode full costing, karena dari hasil data bahwa perhitungan harga pokok produksi menggunakan metode variable costing lebih rendah dibanding menggunakan metode full costing. Dan dengan menggunakan variable costing harga jual lebih rendah dibanding dengan metode full costing. Banyak para pelanggan yang lebih mementingkan kualitas produk dibandingkan dengan harga produk, karena dengan kualitas produk yang tinggi maka para pelanggan mendapatkan kepuasan yang lebih. Dari pada mereka membeli dengan harga murah tetapi berkali-kali dan mendapatkan kualitas yang rendah.
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Andri Ikhwana and Saepul. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci." Jurnal Kalibrasi 15, no. 2 (August 16, 2017): 72–84. http://dx.doi.org/10.33364/kalibrasi/v.15-2.522.
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This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.
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Khoirunnisa, Ni'ma, and Siti Achiria. "Model Perhitungan Biaya Produksi Islami Menggunakan Metode Variable Costing (Studi Kasus Usaha Susu Shi Jeckex Cabang Jogja)." JESI (Jurnal Ekonomi Syariah Indonesia) 9, no. 1 (September 26, 2019): 9. http://dx.doi.org/10.21927/jesi.2019.9(1).9-19.
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<p><em>Every company is required to run its business very well. The success of a company is very much determined by the accuracy and ability of the leader in managing the company. Production costs are one part of the internal steps that must be taken in increasing efficiency. In Islam there is a classification of costs before calculating production costs because not all funds that come out are calculated as production costs. The company can exercise control over activities that do not add value, which refers to cost control to be effective by applying Variable Coasting methods. Because it is seen from the method of calculation, the variable costing approach is more practical and easy to analyze. The results show that, using a calculation with a variable costing approach, the total production costs are lower than the calculation of real use, which is Rp. 55. 718,000 while using the real calculation, the results are greater, which is Rp. It can be seen that the calculation of the company's real production costs is higher than the calculation of production costs using the variable costing method. There is also the main difference between the real calculation of the company and the calculation of variable costing which is located in the treatment of factory overhead costs. The company's real calculations use fixed factory overhead and variable calculations while the variable costing method only calculates variable overhead costs.</em></p><p><strong><em>Keywords</em></strong><em> : Cost, Productions Cost, Variable Costing</em></p>
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Darno, Darno, and Liana Dwi Muasyaroh. "Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel." Abiwara : Jurnal Vokasi Administrasi Bisnis 1, no. 2 (March 24, 2020): 111–18. http://dx.doi.org/10.31334/abiwara.v1i2.798.
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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.
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Gowa, Yasintha, Sabra B. Wahab Thalib, and Yulita Londa. "Implementasi Direct Costing Method Sebagai Alat Untuk Menghitung harga pokok produksi perusahaan Manufacture (Studi Kasus Industri Flores VCO Nangaba Kabupaten Ende)." Analisis 19, no. 1 (March 2, 2020): 85–95. http://dx.doi.org/10.37478/analisis.v19i1.326.
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Small and Medium Enterprises (SMEs) is a form of community small business and is one of the home industry businesses that has experienced rapid development. Most SMEs still use simple or conventional cost accounting methods in calculating the cost of production while the business world is currently experiencing increasingly rapid development so it must require a current report that is quite accurate and reliable. Direct costing is a method of determining the cost of production that only takes into account variable production costs or which directly affects production volume. Direct costing is often called variable costing and marginal costing.
This study aims to determine the implementation of the direct costing method in Nangaba VCO SMEs in addition to knowing the classification of costs in calculating the cost of production using the direct costing method. This type of research is qualitative. Analysis of the data used is a qualitative descriptive analysis which is an analysis that describes or provides an overview of how to determine the cost of goods using variable costing or direct costing in the Nangaba Ende VCO industry.
The results of this study indicate that there are differences in the calculation of the cost of production and the net profit made by the company much lower when compared to using the calculation by the direct costing method.
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Elpawati, E,, Febian Diasri, and Acep Muhib. "ANALISIS PRODUKSI DAN KEUNTUNGAN EFFECTIFE MIKROORGANISME-10 (EM-10)." AGRIBUSINESS JOURNAL 9, no. 2 (December 1, 2015): 149–76. http://dx.doi.org/10.15408/aj.v9i2.5292.
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Tujuan penelitian ini adalah untuk mengetahui harga pokok produksi EM10 yang di buat oleh Rumah Kompos UIN, Harga jual EM-10 yang dapat di tawarkan pada masyarakat, menganalisis apakah perhitungan produksi EM10 terdapat keuntungan. Metode analisis data yang digunakan adalah analisis data kuantitatif, dan kualitatif .Data kuantitatif digunakan untuk menetapkan harga pokok produksi pada panelitian ini dengan metode full costingdan variable costing. Harga pokok produksi menurut metode Full costing terdiri dari: Metode variable costing yaitu metode penentuan harga pokok produksi yang hanya membebankan biaya produksi yang berperilaku variabel saja ke dalam harga pokok produksi, yang terdiri dari biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik variabel. Kesimpulan didapatkan bahwa rumah kompos yang memproduksi EM10 memiliki komposisi biaya yang harus dikeluarkan meliputi biaya bahan baku, tenaga kerja, penyusutan, pengemasan serta listrik. Harga pokok produksi dengan menggunakan metode full costing sebesar Rp. 5.484/liter, sedangkan jika menggunakan metode variabel costing sebesar Rp. 3.389/ liter. Namun pada hasil akhir dengan kedua metode ini menghasilkan harga pokok produksi yang sama sebesar Rp. 2.442, karena biaya overhead pabrik dalam perhitungan variable costing ditambahkan setelah perhitungan laba kotor. Dalam Islam tidak ada patokan dalam menentukan harga pada pasar.Harga bisa ditentukan selama kedua pihak sama-sama mendapat manfaatnya. Harga produk yang dapat ditawarkan pada masyarakat dengan harga sudah ditetapkan sebelumnya sebesar Rp. 7.500 per botol dengan isi 250ml. Dari harga yang ditawarkan ke pasar sebesar Rp. 7.500/botol, didapatkan laba Rp. 50.536.640 dengan metode full costing, maupun dengan metode variable costing dengan jumlah satu kali produksi 4.400 ℓ.
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Anggardini, Bela, Dwi Cahyono, and Achmad Syahfrudin. "Penentuan Harga Jual Batik Berdasarkan Harga Pokok Produksi Menggunakan Metode Variable Costing." BUDGETING : Journal of Business, Management and Accounting 2, no. 1 (November 25, 2020): 372–87. http://dx.doi.org/10.31539/budgeting.v2i1.1737.
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Tujuan penelitian ini adalah untuk mengetahui perbedaan perhitungan antara harga pokok produksi perusahaan UD. Batik Redj’os selama ini dengan perhitungan menggunakan metode variabel costing dan pengaruhnya terhadap laba yang akan diperoleh oleh perusahaan. Metode analisis yang digunakan adalah analisis deskriptif. Hasil penelitian menunjukkan bahwa perhitungan harga pokok produksi pesanan perusahaan dengan perhitungan menggunakan metode variabel costing memiliki selisih. Selisih tersebut disebabkan karena perusahaan belum menentukan dasar tarif pembebanan biaya overhead pabrik dan perusahaan juga belum membebankan biaya listrik dan telepon ke dalam harga pokok pesanan. Menurut perusahaan harga pokok pesanan lebih kecil dibandingkan dengan perhitungan menggunakan metode variable costing baik pada produk batik cap maupun batik tulis. Simpulan, perhitungan harga pokok produksi pada UD. Batik Redj’os belum sesuai dengan perhitungan harga pokok produksi yang sebenarnya menurut akuntansi yang benar. Adapun dalam menentukan biaya overhead pabrik, perhitungan yang dilakukan perusahaan masih kurang tepat. Jumlah harga pokok pesanan kain batik cap ataupun kain batik tulis berdasarkan perhitungan metode variable costing lebih besar dari perhitungan perusahaan.
Kata Kunci: Harga Pokok Produksi, Metode Variabel Costing
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Suratno and Wakhid Yuliyanto. "Analisis Perbandingan Harga Pokok Produksi Metode Full Costing Dan Variabel Costing Pada CV Gemilang Kencana Wonosobo." Jurnal E-Bis (Ekonomi-Bisnis) 5, no. 1 (June 11, 2021): 55–66. http://dx.doi.org/10.37339/e-bis.v5i1.515.
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Tujuan penellitian ini untuk mengetahui dan perbandingan harga pokok produksi metode full costing dan variable costing pada CV Gemilang Kencana untuk tahun 2020. Metode penelitian dengan deskriptif kuantitatif berdasarkan data biaya-biaya produksi dengan menggunakan teknik analisis data Full costing dan Variabel costing. Hasil perhitungan harga pokok produksi full costing untuk tahun 2020 sebesar Rp. 2.069.075.990 dan untuk perhitungan dengan metode variabel costing sebesar Rp. 1.695.253.740. Sedangkan hasil perhitungan harga pokok produksi per kilo dengan metode full costing sebesar Rp 15.329/Kg dan untuk variabel costing sebesar Rp. 12.599/Kg. Dari perhitungan kedua metode tersebut menghasilkan selisih total sebesar Rp. 373.822.250 dan selisih harga sebesar Rp 2.730/Kg.
Kata Kunci: Harga Pokok produksi, Full Costing, Variabel Costing
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Hasmi, Nurlaila. "ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING PADA PEMBUATAN ABON IKAN." AkMen JURNAL ILMIAH 17, no. 2 (June 30, 2020): 254–69. http://dx.doi.org/10.37476/akmen.v17i2.893.
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Penelitian ini bertujuan untuk mengetahui kesesuaian metode penentuan harga pokok produksi pada PT. Prima Istiqamah Sejahtera menggunakan metode full costing dengan variable costing. Jenis penelitian yang digunakan yaitu penelitian kualitatif dengan pendekatan desktriptif komparatif. Sumber data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder. Pengumpulan data primer dilakukan dengan metode survei langsung pada lokasi penelitian dengan menggunakan teknik observasi, wawancara, dan dokumentasi. Sedangkan pengumpulan data sekunder dilakukan dengan pengumpulan dan pemahaman literatur-literatur yang relevan dengan permasalahan yang dikaji untuk mendapatkan penjelasan permasalahan penelitian. Data dianalisis menggunakkan regresi pendekatan deskriptif komparatif yaitu dengan menjelaskan dan membandingkan antara metode penentuan harga pokok produksi pada PT. Prima Istiqamah Sejahtera menggunakan metode full cosing dengan variable costing. Hasil penelitian menunjukkan bahwa hasil perhitungan harga pokok produksi yang dilakukan PT. Prima Istiqamah Sejahtera relatif rendah dibandingkan metode full costing dan variabel costing. Selain itu, terdapat perbedaan perhitungan harga pokok produksi abon ikan menurut PT. Prima Istiqamah Sejahtera dengan metode full costing dan variabel costing, hal ini terjadi karena adanya perbedaan pembebanan biaya.
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Aboka, Tengku M. A., Agnes E. Loho, and Ribka M. Kumaat. "PENENTUAN TOTAL HARGA POKOK PRODUKSI TEPUNG KELAPA PADA PT. PUTRA KARANGETANG DESA POPONTOLEN, KECAMATAN TUMPAAN, SULAWESI UTARA." AGRI-SOSIOEKONOMI 12, no. 1 (February 11, 2016): 29. http://dx.doi.org/10.35791/agrsosek.12.1.2016.11372.
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North Sulawesi is one of the biggest coconut producer in Indonesia . This situation provides an opportunity for PT .Putra Karangetang processing of coconuts into deciccated coconut . To determine the selling price of this industry, it is necessary to determine the cost of production . This study uses a case study by using primary and secondary data . The data was analyzed by the method of full costing and variable costing. The results showed that the cost of production of each kilogram of desiccated coconut by the company amounted to Rp 18.067,17 while using the full costing is Rp 18.155.31 and variable costing is Rp 17.651.53 .*ael*
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Hasanuddin, Rusdiah. "Metode Penentuan Harga Pokok Produksi pada PT Sinar Bintang Selatan di Makassar." Bongaya Journal for Research in Accounting (BJRA) 1, no. 2 (October 31, 2018): 46–50. http://dx.doi.org/10.37888/bjra.v1i2.85.
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Penelitian ini bertujuan : mengetahui proses penentuan harga pokok produksi pada PT. Sinar Bintang Selatan di Makassar. Metode analisis yang digunakan adalah Analisis deskriptif yaitui suatu analisis yang digunakan untuk menguraikan metode perhitungan harga pokok produksi yang dilakukan oleh PT. Sinar Bintang Selatan di Makassar dengan metode variable costing.Hasil penelitian ini menemukan bahwa perbandingan harga pokok produksi biskuit per bungkus antarametode full costing (menurut perusahaan) dengan variabel costing yang menunjukkan bahwa HPP perbungkus biskuit dengan metode variabel costing lebih menguntungkan jika dibandingkan dengan full costing sebab laba yang diperoleh perusahaan jika digunakan metode variabel costing dapat memperoleh laba yang lebih besar jika dibandingkan dengan metode full costing
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Purniawan, Yuda, Imam Mas'ud, and Novi Wulandari. "PENERAPAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL." JURNAL AKUNTANSI UNIVERSITAS JEMBER 17, no. 2 (February 1, 2020): 68. http://dx.doi.org/10.19184/jauj.v17i2.9981.
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This research is focused on the Application of Variable Costing Methods in Calculating Cost of Production to Determine Selling Prices. The purpose of this study is 1]. To determine the cost of production according to UD. Karunia. 2]. To determine the cost of production using the variable costing method at UD. Karunia. 3]. To find out the effect of changes in the method of calculating the cost of production and determining the new selling price of profits at UD. Karunia. This research is a descriptive qualitative study. This research was conducted at UD. Karunia Banyuwangi by using primary data and secondary data. Primary data is obtained through interviews with a deep, open, and structured nature. Secondary data obtained from documents belonging to UD. Karunia. Data analysis techniques are done by data reduction, data triangulation, data presentation and conclusion drawing. The results of this study indicate that UD. Karunia use the full costing method and it is produced that the cost of producing sponge cake is Rp 4.730 per pack. The calculation using the variable costing method resulted in the cost of producing sponge cake amounting to Rp 4.121, resulting in a lower difference of Rp 609. Changes in the calculation of cost of production were made as the basis for adjusting the newselling price of sponge cake to Rp 8.000 per pack and profit decreased by Rp 2.170.405.
Keywords: cost of production, selling price, variable costing
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Prabawati, Achadyah, and Abdul Ghovur Hasbiyallah. "METODE VARIABEL COSTING GUNA PENENTUAN HARGA JUAL PADA UD. SEJAHTERA DESA SERUT PANTI." Majalah Ilmiah DIAN ILMU 19, no. 2 (June 16, 2020): 72. http://dx.doi.org/10.37849/midi.v19i2.186.
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Penetapan harga jual yang dilakukan oleh manajer merupakan keputusan yang harus mempertimbangkan tidak hanya keuntungan saja, namun juga kelangsungan hidup perusahaan, berpedoman dengan pengeluaran biaya, dan tetap menjaga kesejahteraan karyawan. Dengan banyaknya hal yang harus diperhitungkan perlu adanya metode untuk membantu manajer mengambil keputusan menentukan harga jual. Metode variable costing membuat manajer mampu untuk memperbaiki penelusuran biaya dengan cara memfokuskan pada biaya yang berperilaku variabel terhadap pembentukan produk dan jasa.Penelitian ini memiliki tujuan untuk mengetahui bagaimana metode variable costing apabila diterapkan pada UD. Sejahtera dalam menetukan harga jual. Jenis penelitian ini adalah penelitian kualitatif dengan pendekatan studi kasus. Metode pengumpulan data yang digunakan adalah dokumentasi, wawancara dan observasi. Jenis data yang digunakan adalah data primer dan data sekunder, sedangkan metode analisanya menggunakan analisa kualitatif.Hasil penelitian ditemukan bahwa UD. Sejahtera terlalu tinggi dalam menetukan harga jual sehingga menyebabkan melemahnya pemasaran, akibatnya jumlah tenaga kerja ikut berkurang yang mengakibatkan produktivitas tempat usaha menurun. Setelah penulis melakukan analisa diketahui metode variabel costing lebih tepat digunakan pada UD. Sejahtera hal ini dibuktikan berdasarkan HPP dan harga jual antara metode variable costing dapat dijadikan tolok ukur atau batas minimal perolehan laba, selain itu presentase mark up-nya lebih tinggi jika dibndingkan metode lain yaitu metode full costing.
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Bahri, Ruthia, and Rahmawaty Rahmawaty. "ANALISIS PENENTUAN HARGA POKOK PRODUKSI DALAM MENENTUKAN HARGA JUAL PRODUK (STUDI EMPIRIS PADA UMKM DENDENG SAPI DI BANDA ACEH)." Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi 4, no. 2 (August 19, 2019): 344–58. http://dx.doi.org/10.24815/jimeka.v4i2.12263.
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The purpose of this study was to analyze the determination of cost of goods manufactured by using full costing and variable costing, approachment and to get the information about the difference of selling price between the one which is stated by MSMEs in beef jerky processing industry in Banda Aceh and the one which is the result based on cost plus pricing method. This type of research is descriptive analysis. Based on certain criterias, there are 3 MSMEs as the samples of the research. This research shows that the cost of production of the full costing method is greater than the variable costing method. Results of determining the selling price of products also shows that there is a difference between the selling price of the products specified MSMEs of beef jerky with a selling price obtained from cost plus pricing method.
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Karabatsou, Dimitra, Maria Tsironi, Evdoxia Tsigou, Eleni Boutzouka, Theodoros Katsoulas, and George Baltopoulos. "Variable cost of ICU care, a micro-costing analysis." Intensive and Critical Care Nursing 35 (August 2016): 66–73. http://dx.doi.org/10.1016/j.iccn.2016.01.001.
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Sugiarti, Juniar, Sochib Sochib, and Yanna Eka Pratiwi. "ANALYSIS OF THE CALCULATION OF PRODUCTION COSTS AND SELLING PRICES IN UD. BINA USAHA BAGUSARI." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 4, no. 2 (July 31, 2020): 57–65. http://dx.doi.org/10.30741/assets.v4i2.568.
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Business (company) is an organization that provides a variety of goods or services for sale with the aim of obtaining profits. Accounting calculations on companies are needed at the production price and selling price at a company. In this case then direct this research in the calculation of production prices and selling prices. The data needed in this study can be obtained through documentation and field research. The data obtained in this analysis uses the Descriptive Quantitative method, based on the analysis shows that the calculation of production costs and selling prices using the calculation method carried out by the UD with the calculation of production costs using the variable costing method is lower than the calculations made by the company. Because the variable costing method calculates the variable costs associated with the production process and selling prices while the calculation method applied by the company lists all costs including variable overhead costs and fixed overhead costs. So that there is a difference in production costs and selling prices according to company methods and variable costing methods.
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Megawati, Ni Made Rahayu. "ANALISIS PENERAPAN METODE V AR I AB L E C OS T I N G DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK PENETAPAN HARGA JUAL (STUDI PADA PABRIK LILIN BALI STAR CANDLE SUWAT, GIANYAR)." Jurnal Pendidikan Ekonomi Undiksha 10, no. 2 (September 3, 2019): 450. http://dx.doi.org/10.23887/jjpe.v10i2.20080.
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Penelitian ini bertujuan mengetahui perhitungan harga pokok produksi untuk penetapan harga jual, perhitungan harga pokok produksi untuk penetapan harga jual dengan menggunakan metode variable costing dan perbedaan hasil perhitungan harga pokok produksi Pabrik Lilin Bali Star Candle dengan metode variable costing tahun 2016. Jenis penelitian ini adalah deskriptif dengan pendekatan kuantitatif. Data dikumpulkan dengan metode dokumentasi dan wawancara yang dianalisis dengan analisis variable costing. Hasil penelitian menunjukkan perhitungan harga pokok produksi yang digunakan Pabrik Lilin Bali Star Candle yaitu dengan menghitung biaya bahan baku yang terpakai, pada perhitungan harga pokok produksi menggunakan variabel costing menghitung biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik variabel, sehingga harga pokok produksi dan harga jual produk lebih tinggi dari perhitungan perusahaan dan terdapat selisih harga pokok produksi yaitu sebesar Rp. 5.061,00 dan selisih harga jual produk untuk candle gambar congkel WW 1m x 80cm x 60cm sebesar Rp. 7.500,00, candle gambar black WW 30cm x 25cm x 20cm dan candle gambar WW gold 8cm x 9cm sebesar Rp. 6.500,00, candle gambar WW + tali 25cm sebesar Rp. 6.000,00 dan candle gambar black wash + tali 20cm sebesar Rp. 7.500,00.
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Dhavale, Dileep G. "Product Costing for Decision Making in Certain Variable-Proportion Technologies." Journal of Management Accounting Research 19, no. 1 (January 1, 2007): 51–70. http://dx.doi.org/10.2308/jmar.2007.19.1.51.
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Most methods and techniques in management accounting assume that a production technology consumes inputs in a fixed proportion. This paper develops product-costing measures for pricing and decision-making purposes for homogeneous variable-proportion technologies using first-order conditions and Euler's theorem. The results developed in this paper show that relevant costs under these circumstances are conventional full costs adjusted by a factor that is a function of returns to scale of a variable-proportion technology. In the development of the above results, it is shown that, for any technology, the price of a product is a linear function of its full cost only for a certain type of demand function. For all other demand functions, the relationship between the price and the full cost is nonlinear. The fixed- and the variable-proportion technologies are compared using a Monte Carlo simulation to determine the relative magnitudes of errors in product costs and prices, and differences in profit resulting from inappropriate use of a fixed-proportion model in a variable-proportion technology environment. The simulation results indicate that the costs are about 3 percent higher for fixed-proportion technology over a range of returns to scale values. The pricing error, on the other hand, is significant and varies from 70 percent lower to 50 percent higher compared to the correct prices. Variance analyses of difference in profits under the two technologies indicate that the errors in costing and pricing under fixed-proportion technology result in significantly lower profits.
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Br. Sitanggang, Devi Romauli, Naomi Putri Sion Silaban, and Linda Hetri Suryanti. "Penerapan Metode Job Order Costing Dalam Penentuan Harga Jual Produk Pada UMKM Gemilang Jaya." Jurnal Akuntansi dan Ekonomika 10, no. 2 (December 21, 2020): 168–77. http://dx.doi.org/10.37859/jae.v10i2.1960.
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UMKM Gemilang Jaya dalam proses perhitungan biaya produk, belum dihitung dengan tepat, menimbulkan masalah bagi Umkm yang belum diketahui secara terperinci dan memberikan dampak pada harga jual produk. UMKM Gemilang Jaya merupakan usaha yang bergerak dalam perakitan rangka kayu dengan berbagai jenis dan ukuran atau yang dikenal furniture. Penelitian ini bertujuan untuk mengetahui peran Job Order Costing dalam menentukan harga jual produk, menggunakan metode perhitungan Full Costing dan Variable Costing. Metode deskriptif dan data yang digunakan merupakan data kuantitatif pada penelitian ini. Hasil penelitian untuk penerapan sistem Job Order Costing, Umkm telah menerapkan dalam pengumpulan biaya produk, tetapi dalam perhitungan biaya produk tidak termasuk biaya penyusutan mesin ke dalam perhitungan biaya overhead, dan perusahaan belum memasukkan kartu harga pesanan sebagai kartu tambahan dalam penentuan harga jual produk.
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Pinem, Nurul Fajriah, Delima Lailan Sari Nasution, and Annisa Rizkia Pohan. "The Development Prospect Of Households For Coconut Cooking Oil In Galang Sub-District, Deli Serdang Regency." Journal of Saintech Transfer 4, no. 1 (August 18, 2021): 10–15. http://dx.doi.org/10.32734/jst.v4i1.4962.
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Micro, small and medium enterprises (MSMEs) in Indonesia have a very large and important contribution to the country's economy. MSMEs currently running in the community consist of many fields, one of which is the use of Indonesian agricultural products. Coconut oil can be used as cooking oil, margarine and white butter, a component in soap making and cosmetic formulations. MSMEs making coconut oil have quite a large business opportunity, one of which is the Maida Coconut Cooking Oil Business which is located in Galang District, Deli Serdang Regency. The amount of coconut oil produced is still on a small scale. This is due to very simple equipment, high selling prices, and limited range of marketing strategies. This activity aims to help Maida MSMEs to increase production by providing assistance in the form of equipment and determining the proper cost of goods sold. The results showed that the cost of goods sold obtained before adding tools based on the full costing method was IDR 41,746/L and variable costing was IDR 39,236/L. Meanwhile, after adding equipment based on the full costing method it is IDR 104,211/L and variable costing is IDR 89,757/L.
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Amarulloh, Harry, and Airin Nuraini. "PENDAMPINGAN PERHITUNGAN HARGA POKOK PRODUKSI PENDEKATAN FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING." Jurnal Abdimas Dedikasi Kesatuan 2, no. 1 (June 8, 2021): 57–66. http://dx.doi.org/10.37641/jadkes.v2i1.477.
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Pendampingan ini dilakukan pada UMKM pengrajin sepatu bos Iwan, usaha ini bergerak di bidang manufaktur yaitu pembuatan sepatu yang berada di Desa Ciapus, Kecamatan Ciomas, Bogor. Tujuan dari pendampingan ini adalah (1) untuk mengevaluasi perhitungan harga pokok produksi yang telah dilakukan UMKM, (2) untuk memberikan pendampingan bagaimana perhitungan harga pokok produksi menggunakan metode full costing dan variable costing, (3) untuk mengevaluasi perbedaan perhitungan harga pokok produksi menurut UMKM dengan metode full costing dan variable costing, (4) untuk mengevaluasi bagaimana perbedaan penentuan harga jual menurut perusahaan dengan metode cost plus pricing. Metode evaluasi yang digunakan adalah analisis deskriptif komparatif.
Hasil evaluasi menunjukkan bahwa Perhitungan harga pokok produksi yang dilakukan oleh UMKM pengrajin sepatu bos Iwan masih sederhana dan tidak terperinci. Dalam melakukan perhitungan haga pokok produksi UMKM hanya memperhitungkan biaya bahan baku dan biaya tenaga kerja langsung saja. Selain itu terdapat biaya overhead pabrik berupa bahan penolong yang salah diperhitungkan kedalam biaya bahan baku. UMKM bos Iwan juga tidak memperhitungkan biaya overhead pabrik variabel seperti biaya listrik, gas, perawatan mesin dan kendaraan, serta biaya overhead pabrik tetap seperti biaya depresiasi mesin dan kendaraan. Adapun saran untuk UMKM bos Iwan yaitu sebaiknya UMKM bos Iwan menggunakan metode full costing dalam melakukan perhitungan harga pokok produksi karena metode ini memperhitungkan seluruh biaya yang dikeluarkan pada saat proses produksi sehingga informasi yang dihasilkan menjadi lebih akurat dan biaya yang dikeluarkan mencerminkan biaya sesungguhnya. Selain itu dapat membantu UMKM dalam menetapkan harga jual produk serta memaksimalkan laba yang diinginkan.
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Pong, Chris, and Falconer Mitchell. "Full costing versus variable costing: Does the choice still matter? An empirical exploration of UK manufacturing companies 1988–2002." British Accounting Review 38, no. 2 (June 2006): 131–48. http://dx.doi.org/10.1016/j.bar.2005.09.003.
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Dyhdalewicz, Anna. "The Implementation of Variable Costing in the Management of Profitability of Sales in trade Companies." e-Finanse 11, no. 3 (September 1, 2015): 116–27. http://dx.doi.org/10.1515/fiqf-2016-0123.
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Abstract The aims of the paper are twofold: first, to present selected approaches to the construction of an income statement based on variable costing, which evolved towards the preparation of a tool for multi dimensional measurement and an analysis of profitability of sales; second, to discuss the possibility of using it in trade companies. The paper is composed of the following parts:1) The first part contains a presentation of the general rules of construction of financial result accounts on the basis of variable costing, providing the basis of preparing multi task contribution income statements in various entities;2) The second part is devoted to the general assumptions concerning the activity in trade companies, which should be observed in the creation of the information needed for the segment profitability reporting according to the rules of variable costing;3) In the third part, one proposes a report on customer profitability and basic financial ratios, which are related to it, are defined. The financial ratios can be used to conduct an analysis of profitability of sales in a trade company. This approach uses the evaluation of profitability made by taking into account the size and structure of sales and it includes the costs related to customer service.4) In the last parts, the conclusions are made on the basis of the discussion presented in the paper. The methodology of the contribution income statement on the basis of variable costing enables its implementation in various branches of business, including trading activity, due to universal rules used for its creation. However, constructing a profitability report requires individual assumptions, which take into consideration the specific character of a given trade company and its information needs.
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Elliott, Rachel A., Linda M. Davies, Katherine Payne, Julia K. Moore, and Nigel J. N. Harper. "Costing day case anesthesia: obtaining accurate patient-based costs for adults and children." International Journal of Technology Assessment in Health Care 20, no. 4 (November 2004): 552–61. http://dx.doi.org/10.1017/s0266462304001497.
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Objectives: This study proposes the method requirements for a valid costing study in anesthesia to allow differences to be identified between treatments and uses these method requirements to design and conduct a robust costing study.Methods: A prospective, patient-based costing study was carried out in adult and pediatric day surgery in the United Kingdom. The perspective was that of the National Health Service and the patient. Data were collected for each patient until 7 days after hospital discharge.Results: Data were collected for 1,063 adults and 322 children undergoing day surgery between October 1999 and January 2001. Statistically significant differences were found only between variable costs, which accounted for 11.4 percent and 9.0 percent of adult and pediatric costs, respectively. There were no differences in length of stay, fixed costs, or semi-fixed costs. Differences were not found in total costs in adults but were found in children. By day 7, postdischarge primary and secondary care costs were not different between groups in either study. No differences were found in costs to patients or parents.Conclusions: The use of prospective, patient-based cost data enabled the detection of differences in variable costs between difference anesthetic regimens in day surgery. The stochastic nature of the data provided a measure of variability around mean cost estimates. Practice patterns in the study reflected normal practice in the United Kingdom so the costing data have direct clinical relevance. The use of different anesthetic agents only affected variable costs and had no effect on larger cost drivers such as length of stay or staff input.
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Black, Terry, and Philip K. Gray. "THE EFFECT OF THE PRODUCTION VOLUME VARIANCE ON ABSORPTION COSTING INCOME." Accounting & Finance 35, no. 1 (February 25, 2009): 133–42. http://dx.doi.org/10.1111/j.1467-629x.1995.tb00281.x.
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Park, Hai G. "A graphical analysis of profit variances under absorption and direct costing." Journal of Accounting Education 6, no. 1 (March 1988): 139–47. http://dx.doi.org/10.1016/0748-5751(88)90043-7.
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MOSKWA-BĘCZKOWSKA, Daria. "The concept of implementing the activitybased costing in multi-assortment manufacturing enterprise – theoretical aspects (part 1)." Scientific Papers of Silesian University of Technology. Organization and Management Series 2020, no. 146 (2020): 295–303. http://dx.doi.org/10.29119/1641-3466.2020.146.22.
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Purpose: The main objective of the article is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. However, due to the publishing requirements, the article was divided into two parts – the first one describes the theoretical approach to the problem and the second one presents the case study. Therefore, the aim of this part of the considerations is to present the shortcomings of traditional methods of unit cost calculation in the light of the literature on the subject and to present the main assumptions and calculation procedures of the concept of activity-based costing. Design/methodology/approach: The main research methods used in this part of the considerations are: analysis of the literature on the subject and inference. Findings: The result of the research is the conclusion that the traditional methods of unit cost calculation, i.e. full costing and variable costing, are insufficient for effective cost management in the company. Originality/value: This part of the analysis presents in a synthetic way the identified main disadvantages of traditional unit costing methods. An alternative solution to the discussed problem was also presented here, i.e. the change of the applied costing system into an activity based costing system – analyzing its assumptions and calculation procedures. This content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.
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Kahan, Barry D., Maria Welsh, Linda Schoenberg, Lynne P. Rutzky, Stephen M. Katz, Diana L. Urbauer, and Charles T. Van Buren. "VARIABLE ORAL ABSORPTION OF CYCLOSPORINE." Transplantation 62, no. 5 (September 1996): 599–606. http://dx.doi.org/10.1097/00007890-199609150-00010.
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Faishal, Fahmi Hikmah, Heni Mulyani, and Leni Yulianti. "Analisis Penerapan Metode Activity Based Costing dalam Menentukan Harga Sewa Kamar Hotel." JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN 6, no. 2 (July 20, 2018): 93. http://dx.doi.org/10.17509/jpak.v6i2.15918.
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Abstract.This study aims to find out how the application of hotel room rental prices by using activity based costing at de’Kayakini Bandung hotels. This study uses descriptive research methods. Descriptive research to determine the difference in activity based costing methods with traditional methods. In this study there is only one type of variable used, namely rent. The rental price is the amount of money that will be paid for something to be received, the rental price in this study is the selling price. The data sources used in this study are secondary data sources. Secondary data is obtained from Hotel De’Kayakini in the form of hotel cost reports. The results of the study show that from the calculation of the cost of rooms using the activity based costing method, the lower cost of goods is obtained compared to the traditional cost accounting method.Keywords. activity based costing; room rental prices AbstrakPenelitian ini bertujuan untuk untuk mengetahui bagaimana penerapan harga sewa kamar hotel dengan menggunakan activity based costing pada hotel de’Kayakini Bandung. Penelitian ini menggunakan metode penelitian deskriptif. Penelitian deskriptif untuk mengetahui perbedaan metode activity based costing dengan metode tradisional. Dalam penelitian ini terdapat hanya satu jenis variabel yang digunakan yaitu harga sewa. Harga sewa adalah sejumlah uang yang akan dibayarkan untuk sesuatu hal yang akan diterima, harga sewa dalam penelitian ini adalah harga jual. Sumber data yang digunakan dalam penelitian ini, merupakan sumber data sekunder. Data sekunder didapatkan dari Hotel De’Kayakini berupa laporan biaya hotel. Hasil penelitian menunjukkan bahwa dari perhitungan harga pokok kamar dengan menggunakan metode activity based costing diperoleh harga pokok yang lebih rendah dibandingkan dengan metode traditional cost accounting.Kata kunci. activity based costing; harga sewa kamar
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Moniung, Jennifer T. M., Jantje J. Tinangon, and Meily Y. B. Kalalo. "PENENTUAN HARGA POKOK PRODUK DAN PENERAPAN COST PLUS PRICING METHOD DALAM PENENTUAN HARGA JUAL PADA RUMAH MAKAN IKAN BAKAR DABU-DABU LEMONG." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 1 (January 30, 2020): 14. http://dx.doi.org/10.32400/gc.15.1.27824.2020.
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Determination of the selling price is very influential to maintain the continuity of a company. The selling price offered by the company must be right, because if the selling price offered is too high then the consumer will think twice and switch to another company, and vice versa if the price offered is too low then the costs incurred by the company cannot be covered even will loss. Cost-plus pricing is one of the methods used in determining the price of a product or service to be sold. Cost-plus pricing is a method of determining selling prices by adding expected profits above the full future costs of producing and marketing products. The aim of this research is to find out the Determination of the Cost of Products and the Implementation of the cost plus pricing method in the Determination of the Selling Price in the Dabu-Dabu Lemong Grilled Fish Restaurant. The results showed that there were differences in the analysis results between the two approaches in the cost plus pricing method. The final analysis results obtained, the selling price formed by variable costing is higher than the full costing approach. But when viewed from the cost of production, the variable costing approach produces a lower value compared to full costing. The selling price set by the current owner has a difference if calculated using the cost plus pricing method. Broadly speaking, the selling price set by the current owner is not a favorable price when compared to the selling price calculated.