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1
Savage, Philip, Sarah Mahmoud, Yogin Patel, and Hagop Kantarjian. "Cancer Drugs: An International Comparison of Postlicensing Price Inflation." Journal of Oncology Practice 13, no. 6 (June 2017): e538-e542. http://dx.doi.org/10.1200/jop.2016.014431.
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Purpose: The cost of cancer drugs forms a rising proportion of health care budgets worldwide. A number of studies have examined international comparisons of initial cost, but there is little work on postlicensing price increases. To examine this, we compared cancer drug prices at initial sale and subsequent price inflation in the United States and United Kingdom and also reviewed relevant price control mechanisms. Methods: The 10 top-selling cancer drugs were selected, and their prices at initial launch and in 2015 were compared. Standard nondiscounted prices were obtained from the relevant annual copies of the RED BOOK and the British National Formulary. Results: At initial marketing, prices were on average 42% higher in the United States than in the United Kingdom. After licensing in the United States, all 10 drugs had price rises averaging an overall annual 8.8% (range, 1.4% to 24.1%) increase. In comparison, in the United Kingdom, six drugs had unchanged prices, two had decreased prices, and two had modest price increases. The overall annual increase in the United Kingdom was 0.24%. Conclusion: Cancer drug prices are rising substantially, both at their initial marketing price and, in the United States, at postlicensing prices. In the United Kingdom, the Pharmaceutical Price Regulation Scheme, an agreement between the government and the pharmaceutical industry, controls health care costs while allowing a return on investment and funds for research. The increasing costs of cancer drugs are approaching the limits of sustainability, and a similar government-industry agreement may allow stability for both health care provision and the pharmaceutical industry in the United States.
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Priya, G. Gayathri. "House Price Prediction using Machine Learning Techniques." International Journal for Research in Applied Science and Engineering Technology 9, no. VI (June 30, 2021): 3645–50. http://dx.doi.org/10.22214/ijraset.2021.35831.
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The real estate market is one of the most price-driven, but it is still affected by volatility. This is one of the main uses of machine learning ideas to improve and predict costs with high precision. As housing prices are fluctuating, People are cautious when trying to buy a new house based on their budget and marketing strategy. The purpose of the paper is to forecast consistent home prices for non-owners based on their financial dispositions and aspirations. The paper involves predictions using various Regression techniques like linear regression, random forest regression, polynomial regression, robust regression, lasso regression, elastic net regression, stochastic gradient descent, svm regression, artificial neural network. On a data set, house price prediction has been done by combining all of the above-mentioned strategies to determine which is the most effective. The purpose of the paper is to assist the seller in accurately estimating the selling price of a house. Physical circumstances, and location, among other things, were all taken into account while determining the cost.
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Ajo, Antasalam. "DAMPAK KEBIJAKAN ANGGARAN PEMASARAN TERHADAP VOLUME PENJUALAN PRODUK MIE INSTAN PT INDOFOOD CBP SUKSES MAKMUR, TBK DI KOTA BAUBAU." Media Agribisnis 3, no. 1 (October 22, 2019): 31–44. http://dx.doi.org/10.35326/agribisnis.v3i1.438.
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This study aims to 1) analyze the influence of the marketing budget policy on the volume of product sales of instant noodles in the PT. Indofood CBP Sukses Makmur, Tbk in Baubau, 2) a portrait of the volume of product sales of instant noodles in the PT. Indofood CBP Sukses Makmur, Tbk in Baubau. In this study the research variables consisted of the dependent variable is the volume of sales, and independent variables consisting of distribution costs, advertising costs, costs outlets, and promotional costs. Apart from that necessary support is also variable: the number of workers, the number of receipts of goods, the amount of budget, schedule the use of budgets, types of sales activities, and the selling price. Data were analyzed using multiple linear regression analysis, and trend analysis of sales volume. The study produced several conclusions, among others, promotional costs, advertising costs, costs associated outlets and distribution costs and simultaneously positively and significantly influenced the partial volume of product sales of instant noodles in the PT. Indofood CBP Success prosperous, Tbk Baubau. Based on the value of elasticity, promotional expenses increased 1% then it will increase the sales volume of 0.004%, advertising expenses increased 1% then it will increase the sales volume of 0.002%, expenses increased 1% then the outlet will increase the sales volume of 0.001%, and distribution costs increased 1%, then will increase the sales volume of 0 001%. Volume sales of instant noodle products at PT. Indofood CBP Sukses Makmur, Tbk Baubau from 2010 to 2014 has increased by an average of 159.406 billion rupiahs per year while the year 2011 to 2015 the average sales volume will reach 197.315 billion rupiahs per year.
Keywords: marketing budget policies and trends in sales volume.
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Kaharti, Eni. "Evaluasi Prosedur Penyusunan Anggaran dan Penetapan Anggaran." Jurnal Ilmiah Akuntansi dan Keuangan 8, no. 2 (April 12, 2019): 1–6. http://dx.doi.org/10.32639/jiak.v8i2.293.
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Abstract
This research aimed to identify the roles of budget as a means of planning, controlling, and decision making at a hotel company, namely VSSB. This research evaluated budgeting process using the guidelines of Anthony and Govindarajan (2011) and Nafarin (2013). Budgetary control was evaluated in two ways, namely: (1) evaluation of budget implementation, (2) evaluation of budget achievement. The evaluation of calculating cost of room sold is a basis for determining a selling price by giving discounts. Cost classification is required in deciding budget management (Supriyono, 1989). Costs are classified according to their purpose.
The results of this research indicated that the procedure for making budget in VSSB 2018 was normatively in compliance with budgeting procedure. GOP generated by VSSB could be classified as low budget (below 40%). In Seminyak Bali, VSSB was regarded as a leader in the hotel business based on hotel competitor report. The simulation of the basic room costs in VSSB was already proper so that giving discounts would not result in loss.
Keywords: budget, planning, controlling, decision making, cost classification, BEP analysis and CVP analysis.
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Boyarskaya, Tatiana Valerevna, and Elena Vladimirovna Derkach. "Inclusion of Ipragliflozin into the Vital and Essential Drugs List: Budget Impact Analysis." Medical Technologies. Assessment and Choice (Медицинские технологии. Оценка и выбор), no. 4 (38) (December 1, 2019): 55–61. http://dx.doi.org/10.31556/2219-0678.2019.38.4.055-061.
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The sodium-glucose co-transporter type 2 inhibitors (SGLT2i) used in the treatment of type 2 diabetes mellitus (DM) do not only affect the blood glucose level, but also help to reduce body weight and blood pressure. Recently ipragliflozin, the new drug from the SGLT2i group has appeared on the Russian market. The aim of this study was to analyze the budget impact of including ipragliflozin into the vital and essential drugs (VED) list for treatment of type 2 DM in adults. Material and methods. Budget impact analysis was performed in a mathematical model. The modeling period was 5 years. The target population included adult patients with type 2 DM eligible for glucose-lowering therapy with SGLT2i. The number of patients during the modeling period was calculated based on the information about SGLT2i public procurement and the data from the Federal Register of DM (FRDM). The cost of ipragliflozin was calculated on the basis of the price planned for state registration if the drugis included into the VED list (2.118 rubles for 30 tablets, 50 mg each); costs of dapagliflozin and empagliflozin were equal to the registered maximum selling prices plus VAT and the weighted average maximum wholesale allowance in the Russian Federation. The sensitivity analysis was performed to the variability of prices and target population size. Results. The estimated number of patients treated with SGLT2i was 14.052 in the 1-st year and 47.392 in the 5-th year. The calculated difference in the cost of SGLT2i over 5 years between the current and the expected practice (if ipragliflozin is included into the VED list) was –3.02 million rubles (cost reduction by 0.06%). For the first year, costs decreased by 0.1 million rubles, or 0.02%. Conclusion. The inclusion of ipragliflozin into the VED list leads to a reduction in costs within the budget of the State guarantee program for free provision of medical care to citizens.
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ARKHANGELSKII, Yurii. "ON THE KEY CURRENT PROBLEMS OF UKRAINE." Economy of Ukraine 2019, no. 4 (May 3, 2019): 82–90. http://dx.doi.org/10.15407/economyukr.2019.04.082.
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Actual economic issues of current Ukraine’s economy are considered, namely: on subsidies to producers, budget deficit, custom duties, pricing, especially in the energy sector, ecology, and the achievements of structural adjustment. Dynamics of subsidies to manufacturers and subsidies’ distribution by industries is studied, and the formula for non-provision of subsidies to manufacturers is determined. In line with this, subsidies should not be provided to enterprises when the selling price of their products is lower than material costs (plus depreciation). Particular attention is paid to pricing issues in the power industry: application of uniform wholesale prices for purchased electricity from its manufacturers is justified. With the introduction of a uniform price, the rent for the hydro and nuclear power plants should be introduced and sent to the budget. The expediency of applying sharply increased tariffs for the “green” electricity is considered. The approach to the ecology should be balanced. It is hardly justified that the wholesale “green” tariff is almost 10 times higher than the similar tariff for hydroelectric power plants. The expediency of the transition to a deficit-free budget is shown. It is necessary to leave from the deficit budget; for doing this the author proposes to establish progressive rates of taxation of personal income (up to 50%, as in the EU). A brief analysis of the results of the restructuring of Ukraine’s economy, since 1992, is carried out and concluded that it is ineffective. It is necessary to strengthen the role of the state in coordinating the work of enterprises through the central ministries and departments headed by the Ministry of Economic Development and Trade of Ukraine, which should again be transformed into a renewed Gosplan (State Planning Committee). Given the theoretical inconsistency of the thesis that a monopoly can raise the price without following the law of supply and demand, it is advisable to eliminate the Anti-Monopoly Committee of Ukraine and the National Energy and Utilities Regulatory Commission of Ukraine, which are similar to the former State Price Committee in the Ukrainian SSR and determine the price for all – including the monopolists.
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Niri Antari, Putu Evi Henda, Ketut Budi Susrusa, and Ketut Suamba. "PENGARUH BIAYA BAURAN PROMOSI TERHADAP OMZET PENJUALAN USAHA AGRIBISNIS DI DENPASAR." JURNAL MANAJEMEN AGRIBISNIS (Journal Of Agribusiness Management) 7, no. 1 (May 3, 2019): 50. http://dx.doi.org/10.24843/jma.2019.v07.i01.p6.
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ABSTRACT
Marketing requires more than just developing a good product, set an attractive price, offering an affordable prices, but also need to promote the product itself. The success of a marketing program also determined by promotion mix. This research aimed to analyzed the influence of promotion mix cost simultaneously, partially and the most dominantly variable toward the sales turnover of agribusiness company in Denpasar. The research method was used descriptive statistics. Through descriptive statistical analysis will be described and described characteristic table of respondents, while the influence of promotion mix cost to sales turnover using multiple linear regression analysed using the help of SPSS program version 22.0. Based on multiple linear analysis, the results of research showed promotion mix variables give simultaneous positive and significant effect toward the sales turnover p ? 0.05 with determination coefficient 0.575 or 57.5 %. Partially, all of five variables promotional mix showed that the cost of advertising, cost of personal selling, cost of sales promotion and cost of direct marketing give significant affect, while the variable cost of public relations showed insignificant results. The most dominant variable affecting the sales turnover is the cost of sales promotion with standardized beta coefficient point to 0.463. Suggestions that can be given by the author to agribusiness entrepreneurs in Denpasar in order to implement promotional mix cost policies that are appropriate in the future to be in accordance with the capabilities and budget owned by the company. The combination of the five components of the promotional mix costs is still carried out, but must pay attention and consider allocating funds efficiently into the promotional mix costs so that the company does not experience losses.
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Derkach, Elena. "Budget Impact Analysis of Inclusion in the Expensive Drugs List of Canakinumab for Treatment of Systemic Onset Juvenile Arthritis." Medical Technologies. Assessment and Choice (Медицинские технологии. Оценка и выбор), no. 1 (35) (May 1, 2019): 66–73. http://dx.doi.org/10.31556/2219-0678.2019.35.1.066-073.
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Introduction. In 2018 the Federal Order of 03.08.2018 No. 299-FO was adopted, whereby the provision of drugs for the treatment of systemic juvenile idiopathic arthritis (sJA) was delegated to the federal level. Aim. In accordance with the requirements for the development of formularies of medicines, approved by Decree of the Government of the Russian Federation No. 871, the budget impact analysis of inclusion in the expensive drugs list of canakinumab for the treatment of sJA was conducted. Material and methods. The drug costs were calculated based on the manufacture`s maximum selling price inclusive of all taxes and additional charges according to the legislation of the Russian Federation. Characteristics and the size of the target population of patients diagnosed with sJA were determined based on the data from different sources – clinical trials, registries, standards, of medical care, experts` judgment. The time horizon of the analysis is 1 year and 3 years. The sensitivity analysis was performed to test how results affected by changes in key assumptions such as drug price and size of the target population. Results. The budget impact analysis revealed that provision for the target population of canakinumab for the treatment of sJA does not require a significant increase in the programme budgeting of costly diseases. The insignificant increase is required for the programme budgeting equal to the amount of 1,588 billion per year, which is 4% less than the 2018 budget. Conclusions. Assurance of centralized purchasing of canakinumab from federal budget resources is in harmony with the financing capacity of costly diseases programme, extended from 2019, to cover canakinumab reimbursement for patients with sJA.
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McBride, Ali, and Daniel O. Persky. "Impact of Treatment Sequencing on Outcomes and Costs in Relapsed Follicular or Other Low Grade B-Cell Non-Hodgkin Lymphoma - Results of an Evidence-Based Budget Impact Model." Blood 136, Supplement 1 (November 5, 2020): 14–15. http://dx.doi.org/10.1182/blood-2020-141748.
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Introduction: The choice of initial therapy in follicular lymphoma can be a key determinant in future therapy, as irreversible toxicities with first line regimens can impact the patient's ability to tolerate future treatment. Minimizing drug exposure will result in less frequent occurrence of significant adverse events and associated treatment costs. In the era of COVID-19 pandemic, there is additional benefit to minimizing the number of patient visits and hospital admissions. Limited information exists related to the outcomes and associated costs of existing treatment sequences. Additionally, treatment administration at different types of clinical sites results in varied reimbursement models, making informed evaluation of clinical and financial evidence challenging. Methods: The current study applies a budget impact model methodology in order to describe the associated impact of treatment selection and sequencing on outcomes and costs in the treatment of relapsed or refractory low-grade follicular lymphoma in first line therapy followed by Consolidation and also in first line therapy to second line therapy. Key model inputs included: Number of treatment cycles, number of days a treatment was received, duration of response (DOR), rate of side effects and associated costs, and total treatment costs, including drugs, medical treatment, laboratory testing and adverse event costs. Treatment outcomes were based on the published literature that summarized the overall response rate, median DOR, and toxicity. Treatment regimen costs were evaluated based on payer pricing, Wholesale Acquisition Cost (WAC), Average Selling Price (ASP) and Average Wholesale Price (AWP) and modified to adjust for weight-based dosing and negotiate payer reimbursement rates. Associated medical costs for medical treatment and supportive care were estimated using current Medicare fee schedule rates. Included were seven options for first line therapy of follicular lymphoma from 2020 NCCN Guidelines - (Bendamustine + rituximab (BR); Bendamustine + Obinutuzumab (OB); CHOP rituximab (RCHOP); CHOP + Obinutuzumab (OCHOP); CVP+ rituximab (RCVP); CVP + Obinutuzumab (OCVP); Lenalidomide + rituximab (R2)), followed by three for Consolidation (Rituximab maintenance (RM); Obinutuzumab maintenance (O); Radioimmunotherapy (RIT with 90 Y-ibritumomab tiuxetan (Y90-IT, Zevalin)) and three Second Line therapy options (RIT; Lenalidomide only; Lenalidomide + Obinutuzumab (LO)). Results: The treatment sequence of first line BR followed by Consolidation with RIT Y90 (Zevalin) had the longest predicted DOR (2586 days). The associated treatment sequence costs were $212,485 for BR followed by Y90-IT, compared with $233, 388 for BR followed by rituximab maintenance, which had a predicted DOR of 2478 days. The predicted DOR for treatment sequences starting with OCHOP, OCVP and RCHOP and followed by RIT with Y90-IT was approximately 1000 days less than BR followed by Y90-IT for a cost difference of $4,421, $12,914 and $25,826, respectively. The treatment sequence of first line BR followed by Second Line RIT Y90-IT had the second longest predicted DOR of 2586 days at costs of $212,485, compared to 2778 days for BR followed by LO, at a total sequence costs of $796,695. Conclusion: The use of Y90-IT in Consolidation or Second Line treatment demonstrated desired patient outcomes at one of the lowest cost profiles. Additionally, Y90-IT administration can be completed in only two clinic visits, reducing patient travel and contact, improving safety in an era of COVID-19 precautionary measures and reducing cost. Figure 1. Duration of Response and Total Sequence Costs for Twelve First Line to Consolidation and First Line to Second Line Treatment Regimens. Disclosures McBride: Merck: Speakers Bureau; Coherus BioSciences: Consultancy, Speakers Bureau; Pfizer: Consultancy; Bristol-Myers Squibb: Consultancy; MorphoSys: Consultancy; Sandoz: Consultancy.
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Rizzo, Marcella, and Filippo Mazzamuto. "La vendita diretta dei prodotti ortofrutticoli un'esperienza siciliana." ECONOMIA AGRO-ALIMENTARE, no. 1 (June 2009): 97–123. http://dx.doi.org/10.3280/ecag2009-001007.
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- Fruits and fresh vegetables direct selling: case from a Sicilian experience A specific producer's organization based on cooperative governance system that operates in the Province of Catania, primarily in the citrus fruit sector, has promoted in the first part of nineties a network of retailer stores, located in the northeast of Italy and directly managed by the cooperative members. This network of agricultural 118 producers has subsequently involved an increasing number of cooperatives and points of sale, structuring a policy based on a supply of citrus fruit linked with others fresh vegetables. This phenomenon is still growing, taking advantage of several new laws (the "Orientation law", the reformed Commercial law, and the 2007 State Financial Budget law) that simplify administrative and fiscal regulation on selling procedures. This law innovation process has also created new rules to make retailing activity easy and favourable (especially from the fiscal point of view) to direct selling run by the agricultural entrepreneur. This research takes in to account the economic results of this particular retailing activity, through an exploratory investigation conducted during 2005 and 2006, which underlines the added-value, generated by this specific formula used as a marketing tool. Furthermore, through this study it is possible to put in evidence, from the strategic point of view, some relevant characteristic constitutional elements and strengths or weaknesses system of this Sicilian producer's organization model. The study results show the importance of an innovative organizational and managerial model for local agriculture, and how it is possible to compete in the market and guarantee sale flows and a interesting added-value level for the producers. The evidence of the study, concerning this specific network formula, introduces two different advantages. The first one is to protect agriculture and to guarantee the sale of the annual production, when there is a large volume of production. The second one is connected to the possibility of regulating sale flows and price level thanks to the extremely elastic structure of sales points, characterised by low investments and low fixed costs. Moreover, goods supply on command at sale points, enable a "just in time" shipment, optimizing logistics and goods collection in the company. The determination of the Unit Gross income obtained by the company production direct selling, has put in evidence the great amount of operative margins of the examined distributional channel. It has to be remarked that these margins can even increase if the company production gets integrated with associated organisations that are controlling complementary goods production. In other words, the recent law which encourages these integrations enable producers to increase their gainsJEL Code: Q13Key words: direct selling, citrus, organization, supply, value-added
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Lorier, Jacques Le. "Pharmacoeconomics of Antibiotic Therapy." Canadian Journal of Infectious Diseases 5, suppl c (1994): 42C—44C. http://dx.doi.org/10.1155/1994/960960.
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During the past few years new drugs with greatly improved efficacy have become available to physicians and their patients. The higher purchase price of these new drugs is quite important and is quoted as a significant cause of the escalating cost of health care. Antibiotics have played a highly visible role in this therapeutic scene and account for $1.2 billion of the yearly national pharmaceutical budget in the United States. From an economic point of view, costs arise because resources are limited and have alternative uses. The real cost of prescribing a new, more expensive drug, may be that other drugs and/or services become unavailable. Unsurprisingly, considering the magnitude of the slakes, we have seen the recent development and expansion of subsets of the field of health economics. Of these, cost of illness studies and pharmacoeconomics have played a prominent role. The ultimate objective of these relatively new tools is to help clinicians and decision makers in selling priori lies. A pharmacoeconomic study can have different perspectives. Cost and benefits can be calculated with respect to the patients', society's, the payers, or the health care providers, point of view. The perspective chosen for a study determines what is counted as cost or benefit; therefore, the economic impact of an intervention may be quite different depending on the perspective taken. Pharmacoeconomics is particularly relevant to antibiotic therapy since it can demonstrate that the price of acquisition of the drug plays a relatively modest part in the global pharmacoeconomic aspect of tl1c treatment of bacterial infections. This is easily understood when it is realized that failure to treat a bacterial infection due to an inadequate choice of antibiotic promptly can result in avoidable hospitalization, prolongation of hospitalization, permanent disability and even death.
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Ivanov, D. A., I. N. Dyakov, and S. K. Zyryanov. "Pharmacoeconomic aspects of oral vinorelbine application: a budget impact analysis considering the new registered price." FARMAKOEKONOMIKA. Modern Pharmacoeconomic and Pharmacoepidemiology 14, no. 2 (July 27, 2021): 103–14. http://dx.doi.org/10.17749/2070-4909/farmakoekonomika.2021.088.
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Objective: comparative assessment of the economic effect of oral vinorelbine when used as indicated, taking into consideration the new registered price.Material and methods. A clinical-economic study was performed to compare active platinum-containing chemotherapy regimens of the first line for stage IV non-small-cell lung cancer with oral vinorelbine and pemetrexed as well as first-line chemotherapy regimens for metastatic breast cancer presented with oral vinorelbine and ixabepilone alone. A systematic search for information in medical databases was carried out, the cost estimate was made out in accordance with the recommendations of The Center for Healthcare Quality Assessment and Control of the Ministry of Health of the Russian Federation. The direct medical costs were estimated, formed on the basis of the dosage, frequency and dosage regimen of the compared drugs, based on the data of the State Register of maximum selling prices, clinical guidelines for the studied nosologies, and instructions for medical use. The comparison of the economic effect of the studied drugs was carried out in pairs using the cost minimization method with a sensitivity analysis. Further, the calculations of the amounts of reimbursement of medical care provided were made using each of the compared drugs. An economic assessment of the economic effect of oral vinorelbine was carried out taking into consideration the change in the price of the drug and a budget impact analysis with a sensitivity analysis.Results. It was determined that the use of oral vinorelbine provides financial savings for a medical organization at the amount of 246,042.34 rubles per 6 cycles of chemotherapy for each patient with stage IV non-small-cell lung cancer compared with the use of pemetrexed, and 558,659.32 rubles per year – for the treatment of each patient with metastatic breast cancer compared with ixabepilone. The results of the budget impact analysis showed that the indication of oral vinorelbine saved 3,287,470.56 rubles for the budget fund considering the change in the cost of 1 mg of the drug for a hypothetical population of patients with stage IV non-small-cell lung cancer in 1000 people. This would create the possibility of therapy for additional 15 patients with this diagnosis. The indication of oral vinorelbine in first-line chemotherapy of metastatic breast cancer for a similar target population would save 18,355,043.96 rubles for the budget fund, which makes it possible to treat 15 more patients with this diagnosis.Conclusion. The use of oral vinorelbine is associated with the saving of financial resources of a medical organization. In addition, the reimbursement for medical care provided from the compulsory medical insurance funds when using regimens with oral vinorelbine is primarily lower than for comparison drugs. Thus, the use of regimens with oral vinorelbine is more beneficial for the payer (the Federal Compulsory Health Insurance Fund) and for the medical organization. The change in the cost of the drug is associated with an increase in the availability of medical care for patients with stage IV non-small-cell lung cancer and patients with metastatic breast cancer.
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Hana, Sinta Kismi, Beby Mashito Batu Bara, and Nina Angelia. "Evaluasi Anggaran Biaya Produksi Pada PT. Perkebunan Nusantara III Di Kota Medan." Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) 1, no. 2 (April 26, 2019): 145–53. http://dx.doi.org/10.31289/jipikom.v1i2.154.
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The purpose of this research is to evaluate the production cost budget at PT. Perkebunan Nusantara III This research is a study that uses a qualitative approach with a descriptive method in question is to use information data obtained at the time of the study and from the field in the form of data that is written or oral from the parties involved. The results obtained that PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough because there are still many significant deviations both beneficial and adverse. This is the responsibility of managers to conduct more in-depth evaluations to make the realization of costs so as not to occur too far away. Conclusions through field research that PT. Perkebunan Nusantara III has made a production cost budget with a yearly period. PT. Perkebunan Nusantara III has evaluated the calculation of production costs periodically, based on reports based on production prices, selling prices and profit and loss by determining harvest costs, maintenance costs, factory overhead costs, processing costs, and depreciation costs. The budget prepared by PT. Perkebunan Nusantara III is not yet perfect enough.
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McBride, Ali, Karen MacDonald, and Ivo Abraham. "Conversion to Biosimilar Pegfilgrastim-Jmdb from Pegfilgrastim with on-Body Injector Device in Diffuse Large B-Cell Lymphoma: Simulation Modeling of Cost-Savings and Budget-Neutral Expanded Access to Prophylaxis and Anti-Neoplastic Therapy Considering Device Failure Rate." Blood 136, Supplement 1 (November 5, 2020): 22. http://dx.doi.org/10.1182/blood-2020-142749.
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Introduction: Approvals of biosimilar pegfilgrastim products in recent years have reduced the costs of single-dose prophylaxis of chemotherapy-induced (febrile) neutropenia (CIN/FN). While reference pegfilgrastim with on-body injector (PEG-OBI) offers convenience to patients over use of next day pre-filled syringe (PFS), PEG-OBI has a reported failure rate of 1.7-6.9% that predisposes patients to increased risk of CIN/FN episodes. Incremental FN-related hospitalizations (FN-HOSP) associated with PEG-OBI failure contribute to the cost differential between PEG-OBI and assured prophylaxis with biosimilar PEG-PFS. Cost savings generated from conversion to biosimilar PEG-jmdb create opportunities for providing expanded access on a budget-neutral basis to additional CIN/FN prophylaxis or anti-neoplastic treatment. Hence, in a panel of 15,000 patients with diffuse large B-cell lymphoma (DLBCL), we aimed to: 1) quantify the cost-savings from assured prophylaxis with biosimilar PEG-jmdb over PEG-OBI accounting for device failures, 2) simulate the additional CIN/FN prophylaxis that could be achieved from the cost-savings, and 3) model the expanded access to anti-neoplastic treatment with rituximab, cyclophosphamide, doxorubicin, vincristine and prednisone (R-CHOP) that could be provided on a budget-neutral basis through reallocation of cost-savings. Methods: Simulation analysis in a panel of 15,000 DLBCL patients at risk for CIN/FN from the US payer perspective utilized. Costs of medication were based on Q1 2020 average selling price (ASP) for PEG-OBI, PEG-jmdb, and R-CHOP drugs derived from CMS Q3 2020 reimbursement limits; cost of PEG-OBI and PEG-jmdb administration per CMS Outpatient Prospective Payment System; between one and six cycles of prophylaxis; conversion rates from PEG-OBI to biosimilar PEG-jmdb ranging from 10% to 100%; and PEG-OBI failure rates of 1% to 7%. Differential base rate of FN-HOSP in NHL (rate of FN-HOSP without colony-stimulating factor [CSF] minus rate with CSF) was 10.03% over a 6-cycle regimen with 56% occurring in cycle 1 (Chrischilles et al., Cancer Control 2002; 13.25% with CSF, 23.28% without). FN-HOSP costs in 2012 of $25,676 per episode for NHL patients (Tai, J Oncol Pract 2017) were adjusted per the Consumer Price Index for Medical Care to $31,914 for 2020. Results: Conversion from PEG-OBI to biosimilar PEG-jmdb in a panel of 15,000 DLBCL patients generated savings ranging from $379,230 (for one cycle of prophylaxis at 10% conversion) to $22,753,800 (6 cycles at 100%) considering the cost of medication plus administration. These cost-savings could provide access to between 110 (1 cycle at 10% conversion) and 6,623 (6 cycles at 100%) additional cycles of PEG-jmdb on a budget-neutral basis, or between 58 and 3,452 cycles of R-CHOP, respectively. Taking incremental FN-HOSP costs due to PEG-OBI failure into consideration, cost-savings in cycle one from conversion to PEG-jmdb, ranged from $406,118 (at 10% conversion and PEG-OBI failure of 1%) to $5,674,454 (at 100% conversion and 7% PEG-OBI failure). These savings translated into expanded access to between 118 additional cycles of PEG-jmdb or 62 cycles of R-CHOP (at 10% conversion and 1% PEG-OBI failure) and 1,652 cycles of PEG-jmdb or 861 cycles of R-CHOP (at 100% conversion and 7% PEG-OBI failure). Over a 6-cycle regimen, savings increase to $2,323,394 (at 10% conversion and 1% PEG-OBI failure) to $26,114,789 (at 100% conversion and 7% PEG-OBI failure). These additional savings increased expanded access to PEG-jmdb to between 676 additional cycles of PEG-jmdb or 353 cycles of R-CHOP (at 10% conversion and 1% PEG-OBI failure) and 7,601 cycles of PEG-jmdb or 3,962 cycles of R-CHOP (at 100% conversion and 7% PEG-OBI failure). Conclusions: CIN/FN prophylaxis with biosimilar PEG-jmdb generates substantial cost savings compared to PEG-OBI when considering drug and administration costs. Savings further increase when the costs of FN-HOSP related to PEG-OBI failure are taken into account. Reallocation of savings realized through conversion to biosimilar pegfilgrastim-jmdb provide expanded access to additional CIN/FN prophylaxis and anti-neoplastic treatment on a budget-neutral basis while reducing risk and associated hospitalization costs associated with inadequate prophylaxis due to device failure. Disclosures McBride: Coherus BioSciences: Consultancy, Speakers Bureau; Merck: Speakers Bureau; Pfizer: Consultancy; Sandoz: Consultancy; MorphoSys: Consultancy; Bristol-Myers Squibb: Consultancy. MacDonald:Sandoz: Consultancy; Coherus BioSciences: Research Funding; Mylan: Consultancy; Novartis: Consultancy; Janssen: Consultancy; Rockwell Medical: Consultancy; Terumo: Consultancy; Celgene: Consultancy; MorphoSys: Consultancy. Abraham:Sandoz: Consultancy; Mylan: Consultancy; Janssen: Consultancy; Rockwell Medical: Consultancy; Terumo: Consultancy; Celgene: Consultancy; Coherus BioSciences: Research Funding, Speakers Bureau; MorphoSys: Consultancy.
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Alkahtani, Mohammed, Qazi Salman Khalid, Muhammad Jalees, Muhammad Omair, Ghulam Hussain, and Catalin Iulian Pruncu. "E-Agricultural Supply Chain Management Coupled with Blockchain Effect and Cooperative Strategies." Sustainability 13, no. 2 (January 15, 2021): 816. http://dx.doi.org/10.3390/su13020816.
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The agricultural industry is highly underdeveloped and requires transformation in technology for food safety and reliability. A digital world is relying on blockchain technology for the successful implementation of sustainable e-agricultural supply chain management (e-Agri-SCM). In current advancements of blockchain in digital marketing, product website design (web design) is essential to streamline the requirements of the customer and the expectations of supply chain partners. The current research has incorporated the blockchain effect by web design elements into the agricultural supply chain management (Agri-SCM) study. In addition, partners in the digital marketing supply chain (DM-SCM) are also facing issues to identify significant web design elements-based blockchain technology to gain maximum profit. Therefore, a cooperative (Co-op) sustainable e-agricultural SCM model is developed in this study by considering the web design index and variable demand to decide shipments, selling price, cycle time, and advertisement cost for agriculture products. The uncertainties in the model due to intangible web design elements and basic costs are dealt with by the application of the fuzzy system whereas carbon emission is also considered for providing cleaner production. A real-time application of the proposed model is done by undertaking five different cases based on mutual share, demand curve, and advertisement budget among participants. The sensitivity analysis is also performed to identify important factors of the total profit. Findings of this work include significant web design elements (WDEs) i.e., web graphics, search engine optimization, cyber-security, fast loading, and navigation, as essentials for digital marketing to convince customers towards the product in a global SCM. The numerical results and managerial insights are advantageous for managers to get maximum profit by cooperative and digital marketing strategies to attain e-Agri-SCM.
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Sari, Dewi Intan, and Mitha Otik Wiraswati. "Pengaruh Biaya Produksi Dan Laba Yang Diinginkan Terhadap Harga Jual Pada UMKM Dua Putri Beton." Jurnal Ilmiah Ecobuss 8, no. 2 (September 30, 2020): 81–91. http://dx.doi.org/10.51747/ecobuss.v8i2.607.
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Business actors must determine the selling price of a product appropriately in order to provide benefits for their business. The purpose of this research is to find out the desired production costs and profits whether they have an influence on the selling price at UMKM Dua Putri Beton Wringinom Gresik with a descriptive analysis method with a quantitative approach based on primary data. Observation, documentation, and interviews are data collection techniques from this research. The results showed that there was a significant influence on production costs and desired profit on the selling price of concrete buis products at UMKM Dua Putri Beton Wringinom Gresik, as evidenced by the results of the SPSS 21 for windows test, it is known that production costs have a positive effect on selling prices because production costs determine the high or low level of the selling price specified in a product. The desired profit has a positive effect on the selling price because if you want a large profit, the selling price for each set product must be high. The coefficient of determination (r2) is 98.6%. The calculation of production costs and the desired profit has a simultaneous effect on the selling price of concrete buis products at UMKM Dua Putri Beton Wringinom Gresik.
Keywords: Production Costs, Desired Profits, Selling Prices
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Forghani, Kamran, Abolfazl Mirzazadeh, and Mehdi Rafiee. "A Price-Dependent Demand Model in the Single Period Inventory System with Price Adjustment." Journal of Industrial Engineering 2013 (December 30, 2013): 1–9. http://dx.doi.org/10.1155/2013/593108.
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The previous efforts toward single period inventory problem with price-dependent demand only investigate the optimal order quantity to minimize the total inventory costs; however, there is no method in the literature to avoid unwanted costs due to the deviation between the actual demand and the previously estimated demand. To fill this gap, the present paper supposes that stochastic demand rate with normal distribution is sensitive to the selling price; this means that increasing the selling price would decrease the demand rate and vice versa. After monitoring the consumption trend within a section of the period, a new selling price is implemented to change the demand rate and reduce the shortage or salvage costs at the end of the period. Three functions were suggested to represent the demand rate as a function of selling price, and the numerical analysis was implemented to solve the proposed problem. Finally, an illustrative numerical example was solved for different configurations in order to show the advantages of the proposed model. The results revealed that there is a significant improvement in the system costs when price revision is considered.
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Ilyas, Muh Indra Fauzi. "PENGARUH BIAYA PRODUKSI TERHADAP HARGA JUAL KOPI ARABIKA FLORES (STUDI KASUS PADA PT. PAPA TAKI DI FLORES BAJAWA)." AkMen JURNAL ILMIAH 16, no. 4 (December 31, 2019): 559–68. http://dx.doi.org/10.37476/akmen.v16i4.804.
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The purpose of this study was to determine the extent of the effect of production costs on the selling price of Flores Arabica coffee. In this study the data analysis used is quantitative data analysis, using calculations that are with simple regression analysis and coefficient of determination analysis. From the results of the regression analysis obtained production costs significantly influence the selling price. It is better in recording and calculating the production costs must be considered and calculated in detail because the costs have a very large influence in determining the selling price.
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Shin, Jiwoong. "The Role of Selling Costs in Signaling Price Image." Journal of Marketing Research 42, no. 3 (August 2005): 302–12. http://dx.doi.org/10.1509/jmkr.2005.42.3.302.
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To attract potential customers, retailers often advertise low prices with appeals such as “Prices start at $49” or “One week in the Caribbean from $449.” These appeals are deliberately vague in the sense that they give little information about the product to which the prices refer. The author offers an explanation of how such advertisements can construct a credible price image even with this vagueness. When retailers must incur costs in the process of selling a product, advertising low prices to lure potential consumers can backfire. This is because attracting too many consumers who are less likely to purchase the retailer's higher-priced products on the basis of vague promises imposes unwanted selling costs but yields little extra revenue. Therefore, a store with a relatively high selling cost will be dissuaded from attempting to use such a strategy. The author shows analytically that such advertising can be credible only when there is a substantial difference in retailers' costs or when the selling cost is high.
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Lau, Elfreda Aplonia. "PEMANFAATAN COST PROFIT VOLUME ANALISYS." DEDIKASI 21, no. 1 (June 18, 2020): 1. http://dx.doi.org/10.31293/ddk.v21i1.4705.
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This descriptive research aims to describe cost profit, volume analysis and show its use in determining the minimum production quantities that must be produced and sold in various conditions where changes in selling prices, changes in variable costs, changes in fixed costs or changes in the composition of the sales mix. Do these changes have an impact on cost profit volume analysis or BEP?This study also aims to apply the use of Cost profit volume analysis in sales or production planning, planning for normal selling prices, planning for production methods and determining the plant's closing point (shut down point)The results showed that: 1. BEP can change because of a. there is a change in the selling price while the costs are fixed, there will be a change in the Break Even Point , if there is an increase in the selling price it will decrease the BEP point. And vice versa if there is a determination of the selling price it will raise the BEP point. b) changes in variable costs with fixed selling price conditions, there will be a change in Braek Even Point points in proportion to these changes, i.e. if an increase in variable costs will increase the BEP point. And vice versa if there is a variable cost determination will reduce the point BEP.c) changes in fixed costs with the variable costs and fixed prices, there will be a change in the Braek Even Point point proportionally to these changes, if an increase in fixed costs will increase the point BEP And vice versa if there is a fixed cost determination will reduce the BEP point. 2. BEP can be used for sales or production planning in order to obtain the desired profit. 3. BEP can be used for planning the normal selling price, ie the selling price of a product that can help the company achieve the desired profit target.4 BEP can be used in the selection of production methods (labor intensive or capital intensive) .5 BEP can be used to close the company or not.
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Noviasari, Evi, and Richad Alamsyah. "Peranan Perhitungan Harga Pokok Produksi Pendekatan Full Costing Dalam Menentukan Harga Jual Dengan Metode Cost Plus Pricing." Jurnal Ilmiah Akuntansi Kesatuan 8, no. 1 (April 25, 2020): 17–26. http://dx.doi.org/10.37641/jiakes.v8i1.287.
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The purpose of this study were to know the role of calculation cost of goods manufactured and determination of the selling price of shoes in the Heriyanto’s shoes MSME. To knowing the extent of differences in determination the cost of goods manufactured by using the company method and the full costing approach and compare the selling price according to the company's method with using the Cost Plus Pricing.
The type of research used is qualitative research. The analytical method used in this study is qualitative descriptive analysis. The data used in this study are primary data. Data were obtained directly through observation and interviews with the Heriyanto’s shoes MSME and data in the form of information on production costs such as raw material costs, labor costs, and factory overhead costs MSME during December 2018. While for secondary data. Data were obtained from intermediary media such as books or literature, journals related to the title of the research, and can also be via the internet. The results of the study it can be concluded that the cost of goods manufactured calculation according Heriyanto’s MSME is lower than the cost of goods manufactured calculation using the full costing method. The cost of goods manufactured according heriyanto’s MSME is Rp. 15.675/pair or Rp. 313.492/score (Hamer Material) and Rp. 14.600/pair or Rp. 291.992/score (Kavaro Material). While the cost of goods manufactured used the full costing method, which is Rp. 16.310/pair or Rp. 326.201/score (Hamer Material) and Rp. 15.235/pair or Rp. 304.701/score (Kavaro Material). This is caused factory overhead costs that are not calculate by Heriyanto’s MSME such as electricity costs, gas costs, maintenance costs for machinery and factory vehicles, and depreciation costs.
Determination of selling price must be appropriately because the determination of selling prices that are too high will result in difficulty competition with similar products while the determination of selling prices too low will result in reduced income generated by Heriyanto’s MSME. The difference in determination the cost of good manufactured will affect the Heriyanto’s MSME in determining the selling price, because the cost of goods manufactured is the main element in determination selling price. Calculation of selling prices according Heriyanto’s MSME is Rp. 18.026/pair or Rp. 360.516/score (Hamer Material) and Rp. 16.790/pair or Rp. 335.791/score (Kavaro material). While the selling price used the Cost Plus Pricing method which is Rp. 18.814/pair or Rp. 376.281/score (Hamer Material) and Rp. 17.578/pair or Rp. 351.556/score (Kavaro material).
Keywords : Cost of Goods manufactured, Selling Price, Full Costing, Cost Plus Pricing
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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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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.
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Susanto, Bagas Dian, and Lasmono Tri Sunaryanto. "FAKTOR-FAKTOR YANG MEMPENGARUHI KEUNTUNGAN PETANI DALAM USAHATANI SALAK." Jurnal Sosial Ekonomi Pertanian 15, no. 3 (September 28, 2019): 185. http://dx.doi.org/10.20956/jsep.v15i3.7199.
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This research was purposed to; 1) Knowing the effect of the selling price, labor costs, seed costs, fertilizer costs on the profit of salacca farmers, and 2) knowing the variable which has the strongest influence on the profit of the salacca farmers. The research location at Kaliurang village, Srumbung subdistrict, Magelang district. The research quantitative descriptive type. The results of research show that; 1) Selling price (X1), labour cost (X2), seed cost (X3) and fertilizer cost (X4) simultaneously have significant effect on profit (Y). 2) Labour cost (X2) and fertilizer cost (X4) have a partially significant effect on profit while the selling price (X1) and seed cost (X3) no have significant effect on profit. 3) Labour cost (X2) variable has the greatest influence on profit (Y)
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Maliki, Alfian, and Heru Satria Rukmana. "Calculation of Cost of Production Using the Job Order Costing Method Against Determination of Selling Prices at PT OTO Media Kreasi." Neraca : Jurnal Akuntansi Terapan 1, no. 2 (April 30, 2020): 103–25. http://dx.doi.org/10.31334/neraca.v1i2.860.
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PT Oto Media Kreasi is a service company engaged in the field of interior and exterior design bodies, producing based on orders or projects. The calculation of the cost of production at PT Oto Media Kreasi plays a role in determining the selling price, which affects the company's profit.The purpose of this study is to determine the calculation of the cost of production as well calculation in determining the selling price with the method applied by PT Oto Media Kreasi, also to find out the calculation of the cost of production as well as the calculation in determining the selling price using the job order costing method and to know the role of the method job order costing in loading the cost of production precisely and more efficiently.The results showed that in calculating the cost of production of PT Oto Media Kreasi still used a simple calculation, only calculating the cost of raw materials, namely Rp.1,092,778,291, direct labor costs Rp.313,200,000, and overhead costs Rp.27,600,000 . The total calculation of the company's production cost is Rp. 1,433,578,291, with a margin percentage of 35.37% of the selling price of Rp. 1,940,640,000. Whereas in calculating the cost of production using the job order costing method in calculating the cost of raw materials Rp.1,101,178,291, the accumulated residual value of raw materials Rp.8,682,000, direct labor costs Rp.313,200,000, and overhead costs Rp.60,532 .260. The total calculation of the cost of production using the job order costing method is Rp.1,466,228,551, with a margin percentage of 32.36% of the selling price of Rp.1,940,640,000. The company has not calculated the cost of goods manufactured using the job order costing method, the cost of goods manufactured is only done by estimating all costs needed to produce a product, so the costs are not classified correctly and the calculations are sufficient simple, so it is difficult to determine the right selling price for a product ordered.The proposed use of the job order costing method is expected so that the owner of the company can apply the calculation of the cost of production so that the company can determine the cost of production in determining the selling price more precisely, so that the owner can know the overall cost of producing the order and also can know the actual acquisition of margins .
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Dariana, Dariana. "Penetapan Harga Pokok Produksi Dengan Metode Full Costing Sebagai Dasar Penentuan Harga Jual Kain Tenun Songket Melayu." JAS (Jurnal Akuntansi Syariah) 4, no. 2 (December 16, 2020): 258–70. http://dx.doi.org/10.46367/jas.v4i2.247.
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Songket Melayu weaving craftsmen in determining the cost of production as the basis for determining the selling price are still inaccurate because they are based on estimates and have not classified costs in the calculation of the cost of production. This study aims to assist in determining the cost of goods manufactured as a basis for determining the selling price using the full costing method. This research is descriptive qualitative research. The results of this study indicate the difference in the cost of production between the weaving craftsmen's calculations with the full costing method. The result of the calculation of the cost of production according to the weaving craftsman is IDR 483,333.33 per piece, while the full costing method is IDR 528,833.00 per piece. The difference in production costs is IDR 45,500.00 lower than using the full costing method. The determination of the selling price of the product is based on the cost of goods sold per piece of woven fabric plus the desired profit of the company of 35% in order to cover the production costs that have been incurred. The result of the calculation of the selling price according to the weaving craftsman is IDR 113,925.00 per piece lower than using the full costing method.
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Farhat, Laila, and Marnas Marnas. "Analisis Kebijakan Penetapan Harga Jual Rumah pada Perumahan PT. Nasaliansyah Developer Jambi." J-MAS (Jurnal Manajemen dan Sains) 5, no. 2 (October 27, 2020): 301. http://dx.doi.org/10.33087/jmas.v5i2.199.
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This research was conducted to analyze the pricing policy set by the housing developer PT. Nasaliansyah Jambi, which aims to determine the selling price of sales proceeds. This research is a qualitative descriptive study that describes the determination of the selling price of the house by the developer of PT. Nasaliansyah Jambi, with survey methods and field research. The results of the study prove that by increasing the number of orders and the amount of income received by the housing developer PT. Nasaliansyah Jambi in 2015 amounted to 90 units until 2018 to a total of 420 housing units sold. Price affects the choice of type of house purchased by consumers. The selling price of a house is influenced by the price of the materials that will be used to build a house. Likewise, promotional costs affect sales volume, the greater the promotion costs, the higher the sales volume of houses in PT. Nasaliansyah Jambi.
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Budimir, Nikola, Marko Jaric, Branislav Jacimovic, Srbislav Genic, and Nikola Jacimovic. "Rectified ethanol production cost analysis." Thermal Science 15, no. 2 (2011): 281–92. http://dx.doi.org/10.2298/tsci100914022b.
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This paper deals with the impact of the most important factors of the total production costs in bioethanol production. The most influential factors are: total investment costs, price of raw materials (price of biomass, enzymes, yeast), and energy costs. Taking into account these factors, a procedure for estimation total production costs was establish. In order to gain insight into the relationship of production and selling price of bioethanol, price of bioethanol for some countries of the European Union and the United States are given.
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Bria, Donatus Klau, and Dwi Gemina. "PENGARUH HARGA JUAL PRODUK DAN BIAYA PROMOSI TERHADAP VOLUME PENJUALAN PADA PT. DRAGON PRODUK INDONESIA CARINGIN KABUPATEN BOGOR." JURNAL VISIONIDA 3, no. 2 (December 28, 2017): 25. http://dx.doi.org/10.30997/jvs.v3i2.973.
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The objectives of the research are: 1) to analyze the development of selling price of product promotion cost and sales volume at PT Dragon Indonesia product; 2) to know the effect simultaneously effect of product selling price and promotion cost to sales volume at PT Dragon Produk Indonesia; 3) to analyze the effect of partial influence of selling price of product and promotion cost to sales volume at PT Dragon Produk Indonesia. The result of research shows the selling price of selling price of mop and broom during the year of 2015 from February to December fluctuated due to less stable market condition. Promotion costs for mop and broom during the year of 2015, from January to December continue to increase due to the company wants a maximum sales volume or profit. Sales volume, especially mop equipment within a year from January to December continued to fluctuate, ie in January sales of mops and brooms and in February decreased by 9 percent. Factor of selling price and promotion cost have positive and significant influence simultantly and partially to sales volume variable.Keywords: Price, Promotion, Sales Volume
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Kociński, Marek. "O wykorzystaniu modelu dwumianowego do optymalizacji strategii sprzedaży zboża." Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, no. 123 (October 28, 2018): 69–79. http://dx.doi.org/10.22630/eiogz.2018.123.22.
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In the article the problem of the optimal choice of the moment of selling the grain is considered when the grain price is characterized by volatility and there is the costs of storing the grain. To solve the problem of maximizing the difference between the amount obtained for the grain sale and the cost of storing the grain a binomial model was used to describe the dynamics of the grain price. The theoretical results of the paper were applied to the numerical calculations. In the optimization of selling the grain, the strategy with the random selling moment may be significantly better than the strategy with the deterministic selling time.
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Adawia, Popon Rabia, Aprilia Puspasari, Ayu Azizah, Asep Asep, and Dede Mustomi. "The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs)." Jurnal Perspektif 19, no. 1 (February 14, 2021): 5–10. http://dx.doi.org/10.31294/jp.v19i1.9840.
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This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.
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Dewi, Heniy Undaryani. "Pengaruh biaya produksi terhadap penetapan harga jual kue kering - bakpia pada UD. New Tweety Desa Takeran RT 04 RW 01 Kecamatan Takeran Kabupaten Magetan." EQUILIBRIUM : Jurnal Ilmiah Ekonomi dan Pembelajarannya 5, no. 2 (August 14, 2017): 179. http://dx.doi.org/10.25273/equilibrium.v5i2.1546.
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<p><em>This study aims to determine Production Costs incurred by the company UD. New Tweety-Magetan, and to determine the effect on the production cost selling price determination pastries bakpia-Bakpia At UD. New Tweety. The sampling technique in this study using purposive sampling technique that uses the samples for 4 of the last period started the company UD. New Tweety-Magetan founded. Data collection method used is observation, interview and documentation methods. Analysis of the data used to use Descriptive Statistics analysis using Simple Linear Regression Analysis, The results showed that the positive influence between the production cost of the determination of the selling price. This is shown by a simple linear regression equation Y = 91.880 + 0.708 X that could mean that in any rise in the cost of production is always followed by a rise in selling prices, as well as vice versa in any reduction in production costs always follow gathering decrease in selling prices. In this study the effect of production cost and the selling price by 65.7% and</em></p><p><em>34.3% influenced by conditions or other variables such as market demand and consumer tastes will be Pastries Bakpia.</em></p>
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Purnama, Dian, Saiful Muchlis, and Andi Wawo. "Harga Pokok Produksi Dalam Menentukan Harga Jual Melalui Metode Cost Plus Pricing Dengan Pendekatan Full Costing." JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi 10, no. 1 (August 21, 2017): 119–32. http://dx.doi.org/10.33558/jrak.v10i1.1647.
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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.
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Risvanti, Istika. "COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS." JOSAR (Journal of Students Academic Research) 3, no. 2 (September 30, 2018): 50–60. http://dx.doi.org/10.35457/josar.v1i02.607.
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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.
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Saihani, Azwar, and Yulia Yulia. "Pengaruh Biaya Produksi Terhadap Harga Jual Ikan Nila Pada Balai Benih Ikan Lokal (BBIL) Di Desa Cukan Lipai Kecamatan Batang Alai Selatan Kabupaten Hulu Sungai Tengah." RAWA SAINS : JURNAL SAINS STIPER AMUNTAI 6, no. 1 (June 21, 2016): 406–13. http://dx.doi.org/10.36589/rs.v6i1.57.
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This study aims (i) to know the effect of production costs on the selling price of tilapia, (ii) how the costs are spent on fish production in fish hatchery activities at the Local Fish Seed Center (LFSC) in Cukan Lipai Village, Batang Alai Selatan District, Hulu Sungai Tengah Regency. The method used is a case study, respondents in this study conducted interviews with employees of the Local Fish Seed Center (BBIL). The data analysis method used is multiple regression analysis, linear relationship equation between two or more independent variables so that the functional relationship between the dependent variable (Y) and the independent variable (XI, X2, Xn), X variable as the independent variable and Y variable as the dependent variable The results obtained a value (r²) of 0.374 which means that production costs have an influence on the selling price of 37.4%, in tilapia hatchery business in Cukan Lipai Village, Batang Alai Selatan District, Hulu Sungai Tengah Regency. The influence of variable (X) is the production cost of variable (Y) selling price is 37.4%, while the remaining 62.6% can be influenced by other variables not included in the equation model
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Kurniawansyah, Deddy. "Model Penentuan Harga Jual dengan Metode Time Driven Activity Based Costing Pada UMKM ”Sale Pisang” di Kabupaten Banyuwangi." Berkala Akuntansi dan Keuangan Indonesia 6, no. 1 (March 30, 2021): 36. http://dx.doi.org/10.20473/baki.v6i1.25312.
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The purpose of this study to examine (1) how the stages of the production process for “Sale Pisang Product’ that affects the determination of the selling price of Micro, Small, and Medium Enterprises in Banyuwangi? (2) How is the selling price computing model "Banana Sale Products" able to determine a competitive selling price for Micro, Small and Medium Enterprises in Banyuwangi?. This Study used survey, qualitative exploratory and action. The analysis data used triangulation method. The results obtained in this studi is the process of computing the production cost of “Sale Pisang Product” still uses a traditional method, so that the resulting product cost is distorted and the selling price becomes uncompetitive. In fact, the product cost compute model using Time Driven Activity Based Costing provides more accurate and informative information for Micro, Small and Medium Enterprises actors in making decisions such as determining the selling price. The Time Driven Activity Based Costing method is able to reduce costs and increase the net income of each “sale pisang” variant. The contribution of this study is expected to create competitive selling price of “Sale Pisang Product” and improve the economic competitiveness of Kab. Banyuwangi is more dynamic based on the potential of natural resources and local wisdom.
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Prabowo, Faizal Haris Eko. "PRICE DETERMINATION OF CHICKEN PORRIDGE MSMEs IN FACING RAW MATERIAL COST FLUCTUATION." Journal of Management Review 3, no. 1 (January 30, 2019): 273. http://dx.doi.org/10.25157/jmr.v3i1.1574.
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The culinary industry is currently one of the best industries that are developing, this has become one of the economic supports in several regions. Based on the results of the economic census report of the Tasikmalaya City in 2016 the culinary industry in percentage and number of positions was in the third position followed by the large trade industry which occupied the first position and the processing industry in the second position. This study aims to determine the impact of changes in raw material costs lucratively on the selling price determination of chicken porridge in MSMEs at the City of Tasikmalaya. The population in this study were all MSMEs chicken porridge entrepreneurs totaling 261 units, while the method used in this study was a survey method with a quantitative approach presented descriptively. The result of this study is that changes in raw material costs have an impact of 89.2% on the determination of the selling price of chicken porridge. In fact, this is clearly illustrated by the chicken porridge activists who prefer to set the selling price using a mixed method based on market costs and demand. This is because there is a concern from chicken porridge activists for the risks that they will get such as decreasing sales and automatically reducing their revenue streams.
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Risyanti, Istika, and Endah Masrunik. "COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS (Study at UD. Anisa Jaya Gogodeso Village)." JARES (Journal of Academic Research and Sciences) 3, no. 1 (March 5, 2018): 53–62. http://dx.doi.org/10.35457/jares.v3i1.505.
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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.
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Risyanti, Istika, and Endah Masrunik. "COST PLUS PRICING METHOD IN DETERMINING THE SELLING PRICE OF THE BANANA CHIPS (Study at UD. Anisa Jaya Gogodeso Village)." Journal of Academic Research and Sciences (JARES) 3, no. 1 (March 5, 2018): 53–62. http://dx.doi.org/10.30957/jares.v3i1.505.
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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.
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Adawia, Popon Rabia, and Aprilia Puspasari. "Strategi Penetapan Harga Jual Produk Melalui Perhitungan Cost of Goods Manufacture Menggunakan Process Costing Method." E-Jurnal Akuntansi 31, no. 5 (May 25, 2021): 1289. http://dx.doi.org/10.24843/eja.2021.v31.i05.p16.
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This study aims to help SMEs for shoe products in calculating the Cost of Goods Manufacture (COGM) appropriately using the process costing method as a strategy to determine the selling price of competitive shoes so that it is hoped that the business can continue. The research was conducted at one of the MSME Shoe Products, namely the Amira Collection, which is located in East Karawang. The comparative descriptive method is used to describe the production costs that occur in the production process including costs to buy raw materials, auxiliary materials, labor costs and factory overhead costs. The COGM calculation results show the variance (difference) between the company's COGM calculation system and the COGM calculation system using the process costing method where the company's COGM calculation results are lower.
Keywords: Process Cost; Cost Of Goods Sold; Production Cost; Selling Price.
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Nuriyanto, N., I. Santoso, S. Soemarno, and E. R. Lestari. "Optimization of sustainability, selling price, and minimum cost transportation in supply chain management of free-range meat chicken in Pasuruan Regency, Indonesia." Food Research 5, no. 1 (July 29, 2020): 50–56. http://dx.doi.org/10.26656/fr.2017.5(1).183.
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The purpose of the study was to analyze the sustainability of supply of free-range meat chicken in Pasuruan Regency, Indonesia and to obtain an optimization model of selling price and transportation costs of the free-range meat chicken. Artificial neural networks was used to analyse the sustainability of free-range meat chicken supply while linear programming was used to optimize the selling price. In addition, Vogel’s approximation was used to obtain the minimum total cost of transportation. The outcome of the analysis showed that the availability of free-range meat chicken in 2022 was estimated around 40, 016.67 tons with a selling price of IDR 28,100/kg. The minimum overall transportation cost was IDR 3,807,000/quintal.
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Lumowa, Cindy Shelly, Jantje J. Tinangon, and Anneke Wangkar. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DALAM MENETAPKAN HARGA JUAL PADA HOLLAND BAKERY BOULEVARD MANADO." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 1 (January 31, 2020): 28. http://dx.doi.org/10.32400/gc.15.1.27835.2020.
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Calculation of the cost of production is something that needs to be considered in determining the selling price of the product. Calculation of the cost of production that is right and accurate is something that needs to be done by every company, without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience in setting the selling price of a product. The purpose of this study was to determine the cost classification applied by Holland Bakery Boulevard Manado in calculating the cost of production, to find out the calculation of the cost of production of Holland Bakery Boulevard Manado in setting selling price and find out the determination of product selling price applied by Holland Bakery Boulevard Manado. Data analysis method used for this research is descriptive analysis method. The collection of cost of goods manufactured is the process cost method, while the method of determining the cost of production uses the full costing approach. There is a difference in the selling price per packet of bread between Holland Bakery Boulevard Manado with a theory caused by differences in the allocation of costs and determination of mark up between companies and theories. The company's selling price is lower than the theory that the difference for chocolate bread is Rp. 1.589, then for cheese bread Rp. 1.910, and for srikaya bread Rp. 2.449.
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Suwarni, Suwarni, Kaulan Kaulan, and Sahridi Yanopi. "ANALISIS BIAYA PRODUKSI DALAM PENETAPAN HARGA JUAL DIGITAL PRINTING PADA CV. FORTUNNAADVERTISING KOTA BENGKULU." EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 7, no. 1 (February 5, 2019): 80–93. http://dx.doi.org/10.37676/ekombis.v7i1.703.
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This study aims to determine the production cost with a full costing method and fixed selling price using cost plus pricing method on the CV. Fortunna advertising bengkulu city in 2015 through 2017. The research method is manifold diskkriptif and methods of data collection using observation and documentation.
From the calculation of cost of production by using the full costing method with each of the expected profit of 30% so as to obtain the cost of production for the banner in 2015 that the cost of production amounted to Rp.17.587,- profit planning for Rp.5.276,- and setting the selling priceRp. 22.863.- in 2016 the cost of production amounted to Rp.17.637,- profit planning for Rp.5.301 and setting the selling price amounted to Rp.22.938,- whereas in 2017 the cost of production amounted to Rp.17.852,- planning profit of Rp. 5.355,- selling price of Rp. 23.207,-. For the production of billboards permeter in 2015 the cost of production amounted to Rp.20.040, - profit planning for Rp.6.012,- and setting the selling price amounted to Rp.26.052,- in 2016 the cost of production amounted to Rp.20.008,- planning a profit of .Rp.6.002,- and setting the selling price of Rp.26.010,- whereas for 2017 the cost of production amounted to Rp.20.168,- profit planning for Rp.6.050,- and setting the selling price amounted to Rp.26.218,-. Thus showing that CV. Advertising Fortunna preformance produce goods has calculated the costs of production accordingly.
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Amni, Chairul, and Indrayani Indrayani. "ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP)." Jurnal Akuntansi dan Keuangan 8, no. 1 (May 10, 2020): 41. http://dx.doi.org/10.29103/jak.v8i1.2327.
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The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.
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Mugiati and Bosta Sihombing. "Effect of Calculation of Cost of Production on Selling Price of Products Manufacturing Companies in Papua (Case Study CV. Sagita Grafika)." Journal of Social and Development Sciences 7, no. 3 (October 9, 2016): 6–10. http://dx.doi.org/10.22610/jsds.v7i3.1404.
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This study aims to determine how the effect of calculating the cost of an order made by the company and the method of calculation of full costing of the product selling price fixing mold. The data used is primary data, order data produced in the period from January 2013 to December 2013, the secondary data obtained from interviews and literature. From these results it can be seen that CV. Sagita Grafika calculate the cost of the product by using the order cost method that produces cost price and the selling price that is incompatible with existing theory, in which the charging of indirect labor and overhead costs shared equally on all types of orders in the amount of Rp. 11.78825 million for indirect labor costs and Rp. 3.1243 million for overhead costs so that volume orders will bear fewer overhead costs equal to the volume of orders more. By using a full costing analysis generated calculation method that the volume of orders that more will earn imposition overhead costs more, because in this calculation loading overhead costs charged by direct labor hours incurred for each order. So that orders with a total volume that many will use a lot of labor hours and vice versa. So in this study that most large orders received charging overhead is the order BS-02 Rp. 31,115,590.92 and most orders received little overhead loading is KK-01 orders in the amount of Rp. 2,208,622.32. Results of a comparison between the cost of the company with the full costing is the total cost of less Rp. 27,499,540.57, the selling price of Rp. 5,866,543.90, while the larger profit generated by using the full costing method that is Rp. 21,632,996.67
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Cheng, Wang, Dien, Slininger, and Singh. "Economic Analysis of Cellulosic Ethanol Production from Sugarcane Bagasse Using a Sequential Deacetylation, Hot Water and Disk-Refining Pretreatment." Processes 7, no. 10 (September 20, 2019): 642. http://dx.doi.org/10.3390/pr7100642.
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A new process for conversion of sugarcane bagasse to ethanol was analyzed for production costs and energy consumption using experimental results. The process includes a sequential three-stage deacetylation, hot water, and disk-refining pretreatment and a commercial glucose-xylose fermenting S. cerevisiae strain. The simultaneous saccharification and co-fermentation (SScF) step used was investigated at two solids loadings: 10% and 16% w/w. Additionally, a sensitivity analysis was conducted for the major operating parameters. The minimum ethanol selling price (MESP) varied between $4.91and $4.52/gal ethanol. The higher SScF solids loading (16%) reduced the total operating, utilities, and production costs by 9.5%, 15.6%, and 5.6%, respectively. Other important factors in determining selling price were costs for fermentation medium and enzymes (e.g. cellulases). Hence, these findings support operating at high solids and producing enzymes onsite as strategies to minimize MESP.
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Farihah, Aminatul, and Retno Murni Sari. "ANALISIS ACTIVITY – BASED COSTING SYSTEM DALAM MENENTUKAN HARGA JUAL PRODUK." Jurnal Penelitian Teori & Terapan Akuntansi (PETA) 1, no. 1 (April 25, 2017): 54–72. http://dx.doi.org/10.51289/peta.v1i1.212.
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Abstrak. Analisis Activity – Based Costing System dalam Menentukan Harga Jual Produk. Tujuan penelitian ini Untuk mengetahui perhitungan beban pokok produksi dengan sistem Activity Based Costing (ABC) dalam menentukan harga jual produk dan menunjukkan perbedaaanya dengan sistem tradisional. Proses analisis data yaitu mengidentifikasi aktivitas, menentukan biaya yang terkait dengan masing-masing aktivitas, mengelompokkan aktivitas, menggabungkan biaya aktivitas, menghitung Tarif per kelompok aktivitas. Tahap kedua membebankan aktivitas ke produk. Setelah itu menghitung harga jual dengan menggunakan konsep biaya total.Dari perhitungan beban pokok produk dan harga jual terdapat perbedaan jumlah yang diperoleh antara sistem ABC dan sistem Tradisional. Perbedaan itu disebabkan karena dalam tradisional hanya menggunakan cost driver jam mesin, sedangkan ABC menggunakan cost driver unit produksi, pemakaian bahan baku, jam kerja langsung, luas bangunan dan jam mesin. Dengan menggunakan ABC dapat memperbaiki perhitungan beban pokok produk dalam menentukan harga jual. Kata kunci: Activity – Based Costing System, Tradisional Costing, Harga Jual Abstract. Activity - Based Costing System Analysis in Determining Product Selling Price. The purpose of this study To determine the calculation of the cost of production with the system Activity Based Costing (ABC) in determining the selling price of the product and show perbedaaanya with traditional systems. The process of data analysis is to identify activities, determine the costs associated with each activity, classify activities, combine activity costs, calculate the Rate per activity group. The second stage imposes activity on the product. After that calculate the selling price by using the concept of total cost. From the calculation of the cost of goods sold and the selling price there is a difference in the amount obtained between the ABC system and Traditional system. The difference is because in traditional use only cost driver clock machine, while ABC using cost driver of production unit, use of raw materials, direct working hours, building area and machine hours. By using ABC can improve the calculation of product cost in determining the selling price. Keyword: Activity – Based Costing System, Traditional Costing, Selling Price
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Muravyev, Dmitriy, and Neil D. Pearson. "Options Trading Costs Are Lower than You Think." Review of Financial Studies 33, no. 11 (February 10, 2020): 4973–5014. http://dx.doi.org/10.1093/rfs/hhaa010.
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Abstract Conventional estimates of the costs of taking liquidity in options markets are large. Nonetheless, options trading volume is high. We resolve this puzzle by showing that options price changes are predictable at high frequency, and many traders time executions by buying (selling) when the option fair value is close to the ask (bid). Effective spreads of traders who time executions are less than 40% of the size of conventional measures, and the overall average effective spread is one-quarter smaller than conventional estimates. Price impact measures are also affected. These findings alter conclusions about the after-cost profitability of options trading strategies.
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Saba, Akbar, Kyle McGaughy, and M. Reza. "Techno-Economic Assessment of Co-Hydrothermal Carbonization of a Coal-Miscanthus Blend." Energies 12, no. 4 (February 15, 2019): 630. http://dx.doi.org/10.3390/en12040630.
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Co-Hydrothermal Carbonization (Co-HTC) is a thermochemical process, where coal and biomass were treated simultaneously in subcritical water, resulting in bulk-homogenous hydrochar that is carbon-rich and a hydrophobic solid fuel with combustion characteristics like coal. In this study, technoeconomic analysis of Co-HTC was performed for a scaled-up Co-HTC plant that produces fuel for 110 MWe coal-fired power plant using Clarion coal #4a and miscanthus as starting feedstocks. With precise mass and energy balance of the Co-HTC process, sizing of individual equipment was conducted based on various systems equations. Cost of electricity was calculated from estimated capital, manufacturing, and operating and maintenance costs. The breakeven selling price of Co-HTC hydrochar was $117 per ton for a 110 MWe. Sensitivity analysis indicates that this breakeven selling price could be as low as $106 per ton for a higher capacity plant. Besides plant size, the price of solid fuel is sensitive to the feedstock costs and hydrochar yield.
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Nikolić, Srboljub, Zorica Sredojević, Nebojša Novković, and Slaviša Arsić. "Indicators of economic efficiency of sour cherry in different production systems." Journal on Processing and Energy in Agriculture 25, no. 2 (2021): 52–55. http://dx.doi.org/10.5937/jpea25-31548.
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The subject of this research is the economic results of conventional and organic production of sour cherries in the Republic of Serbia. The aim of the research is to determine the economic efficiency and the possibility of greater representation of organic production, as a system of conservation of natural resources and especially land. A minimum selling price of organic cherries (0.44 €/kg) has been set, at which producers can achieve a gross margin of 2,530 €/ha, as well as in the conditions of conventional production. By selling organic sour cherries at a much better selling price (0.50 €/kg) than the price of sour cherries from conventional production (0.36 €/kg), producers manage to "cover" production costs of 2,840 €/ha and achieve a gross margin of 3,910 €/ha. The gross margin includes the reimbursed lost economic benefit of 1,030 €/ha and a profit of 2,880 €/ha.