Увійти

Готові списки джерел за темами / Direct material costs / Статті в журналах

Щоб переглянути інші типи публікацій з цієї теми, перейдіть за посиланням: Direct material costs.

Статті в журналах з теми "Direct material costs"

Автор: Grafiati

Опубліковано: 28 травня 2022

Оновлено: 31 липня 2025

Оформте джерело за APA, MLA, Chicago, Harvard та іншими стилями

Оберіть тип джерела:

Ознайомтеся з топ-50 статей у журналах для дослідження на тему "Direct material costs".

Біля кожної праці в переліку літератури доступна кнопка «Додати до бібліографії». Скористайтеся нею – і ми автоматично оформимо бібліографічне посилання на обрану працю в потрібному вам стилі цитування: APA, MLA, «Гарвард», «Чикаго», «Ванкувер» тощо.

Також ви можете завантажити повний текст наукової публікації у форматі «.pdf» та прочитати онлайн анотацію до роботи, якщо відповідні параметри наявні в метаданих.

Переглядайте статті в журналах для різних дисциплін та оформлюйте правильно вашу бібліографію.

1

Afwika, Rahmawani, Tuti Anggraini, and Yenni Samri Juliati Nasution. "The Influence of Raw Material Costs, Direct Labor Costs, Overhead Costs, and Operational Costs on Sales Turnover." Journal La Sociale 6, no. 4 (2025): 1150–70. https://doi.org/10.37899/journal-la-sociale.v6i4.2193.

Повний текст джерела

Анотація:

The research conducted intends to identify the effect of raw material costs, direct labor costs, indirect costs, and operational costs on sales turnover at the Upik family chip factory, both individually and as a whole. The method applied is a quantitative approach through a causal associative type of study, using secondary data. The resulting research indicates that simultaneously, the variables of raw material costs, labor costs, overhead costs, and operational costs have a significant influence on sales turnover as the dependent variable. Partially, the variables of raw material cost, overh

Стилі APA, Harvard, Vancouver, ISO та ін.

2

Harahap, Baru. "PENGARUH RAW MATERIALS COST DAN DIRECT LABOR COST TERHADAP COST OF PRODUCTION PADA UMKM DI KOTA BATAM." JURNAL AKUNTANSI BARELANG 5, no. 2 (2021): 1–7. http://dx.doi.org/10.33884/jab.v5i2.4467.

Повний текст джерела

Анотація:

The purpose of this study was to find out whether the cost of raw materials and direct labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 20, it can be seen that the Raw Material Cost has a tcount of

Стилі APA, Harvard, Vancouver, ISO та ін.

3

Harahap, Baru, Nur Isra Laili, and Muhammad Rahmat. "Analisis Penerapan Akuntansi Biaya Bahan Baku Dan Biaya Tenaga Kerja Langsung Terhadap Peningkatan Hasil Produksi Pada PT Ghim Li Indonesia." Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) 5 (September 28, 2023): 233–40. http://dx.doi.org/10.33884/psnistek.v5i.8090.

Повний текст джерела

Анотація:

The purpose of this study was to find out whether the cost of raw materials and direct labor costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 27, it can be seen that the Raw Material Cost has a tcount of

Стилі APA, Harvard, Vancouver, ISO та ін.

4

Fauziah Nursya’bani Fadillah. "Klasifikasi Biaya Berdasarkan Produksi Dan Perannya Terhadap Goal Perusahaan." Jurnal Riset Ekonomi dan Akuntansi 2, no. 1 (2023): 249–57. http://dx.doi.org/10.54066/jrea-itb.v2i1.1320.

Повний текст джерела

Анотація:

This article reviews the Classification of Costs based on Production and its role on Company Goals, where the classification of costs based on production includes: Raw material costs (materials), direct labor costs (BTKL) & factory overhead costs (BOP), therefore in this article will review these three costs that have a role or influence on company goals or not. This article is a Management Accounting literature study. The writing of this article aims to build a hypothesis of influence between variables to be used in further research. The results of this literature review article are: 1) R

Стилі APA, Harvard, Vancouver, ISO та ін.

5

NURHIDAYATI, SAFITRI, and RIZKI AMELYA SYAM. "SELISIH BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN MANAJEMEN PT INDO PUSAKA BERAU." Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal) 3, no. 02 (2019): 397. http://dx.doi.org/10.35915/accountia.v3i02.382.

Повний текст джерела

Анотація:

This study aims to analyze whether the difference that occurs in the cost of raw materials, direct labor, and factory overhead costs between the standard costs and the actual costs in PLTU LATI is a difference that is favorable or unfavorable. Data collection techniques with field research and library research. The analytical tool used is the analysis of the difference in raw material costs, the difference in direct labor costs and the difference in factory overhead costs. The hypothesis in this study is that the difference allegedly occurs in the cost of raw materials, direct labor cost

Стилі APA, Harvard, Vancouver, ISO та ін.

6

Prihatni, Rida, and I. Gusti Ketut Agung Ulupui. "The effect of raw material supply and production costs on the profit of manufacturing companies listed on the Indonesia Stock Exchange." Accounting 11, no. 2 (2025): 145–50. https://doi.org/10.5267/j.ac.2025.2.001.

Повний текст джерела

Анотація:

This study aimed to examine the effect of raw material inventory and production costs on company net profit. The dependent variable is the net profit of manufacturing companies, while the independent variables are raw material inventory and production costs consisting of raw material costs, direct labor costs, and factory overhead costs. The population of this study was manufacturing companies in the consumer industry sub-sector that were listed on the Indonesia Stock Exchange (IDX) during the period 2018–2020. Sampling was based on purposive sampling using the criteria of consumer industry co

Стилі APA, Harvard, Vancouver, ISO та ін.

7

Triana, N. Neni, Riza Muztaba, Muhamad Sayuti, and Afif Hakim. "ANALISIS OPTIMALISASI MANAJEMEN PERSEDIAAN PADA BAHAN BAKU BIJIH PLASTIK (DI PT. NISSEN CHEMITEC INDONESIA)." Industry Xplore 6, no. 2 (2021): 99–108. http://dx.doi.org/10.36805/teknikindustri.v6i2.1749.

Повний текст джерела

Анотація:

Material inventory as a very important thing for every company. Manufacturing companies generally have inventory to be able to provide the best service to customers. The purpose of this study is to try to achieve the minimum inventory levels possible, reduce storage costs, maximize material storage space for materials fast moving. The author uses ABC Analysis to determine the plastic ore material that is fast moving and is in class A. Then proceed with forecasting the needs of plastic ore raw materials for 2019. The Economic Order Quantity (EOQ) method is used in this study after knowing the m

Стилі APA, Harvard, Vancouver, ISO та ін.

8

Evadine, Rebecca, Harlen Silalahi, Dumariani Silalahi, and Berlin Barus. "Pengaruh Efisiensi Biaya Bahan Baku, Efisiensi Biaya Tenaga Kerja Langsung, Dan Efisiensi Biaya Overhead Pabrik Terhadap Rasio Profit Marjin Pada Pt Cipta Karya Utama Medan." Journal of Economic, Bussines and Accounting (COSTING) 6, no. 2 (2023): 2465–72. http://dx.doi.org/10.31539/costing.v7i1.7155.

Повний текст джерела

Анотація:

The purpose of this study was to determine and analyze the effect of raw material cost efficiency, direct labor costs, and factory overhead efficiency on the profit margin ratio at PT Cipta Karya Utama in 2017-2021. The sampling technique of this study used saturated sampling with multiple linear regression analysis methods. The results showed that simultaneously the efficiency of raw material costs, direct labor costs, and factory overhead efficiency had a positive and significant effect on the profit margin ratio. While partially direct labor costs and factory overhead efficiency have no eff

Стилі APA, Harvard, Vancouver, ISO та ін.

9

Suprianto, Suprianto, Bina Andari, and Yely Sulistyawati. "CALCULATION OF PRODUCTION COST IN UD. USAHA BARU WITH FULL COSTING METHOD." JARES (Journal of Academic Research and Sciences) 4, no. 1 (2019): 28–42. http://dx.doi.org/10.35457/jares.v4i1.688.

Повний текст джерела

Анотація:

This study aims to evaluate the calculation of cost of production. The accuracy of the calculation of cost of production is influenced by the suitability in the accumulation and calculation of production costs which includes the cost of raw materials, direct labor costs and other costs (factory overhead costs). This research was conducted at UKM UD. Usaha Baru which aims to determine the calculation of cost of production at UD. Usaha Baru and to find out whether the calculation of cost of production is in accordance with the full costing method. The technique (method) of data analysis used in

Стилі APA, Harvard, Vancouver, ISO та ін.

10

Santo, Loredana, Denise Bellisario, and Fabrizio Quadrini. "Direct Molding of Polymers for Biomedical Applications." Key Engineering Materials 611-612 (May 2014): 685–92. http://dx.doi.org/10.4028/www.scientific.net/kem.611-612.685.

Повний текст джерела

Анотація:

. Direct molding is a simple molding process to produce small parts at low costs. A single pellet or few pellets are directly molded into a transparent mound by means of an IR lamp. A new micro-molding machine has been developed for this study and used to mould polymers for biomedical applications (PCL and PHBV). Due to the small amount of molded material, the proposed process is particular suitable for biomedical applications which are characterized by small numbers of parts and high costs of the raw materials. Moreover, direct molding is able to reduce material degradation and frozen stresse

Стилі APA, Harvard, Vancouver, ISO та ін.

11

Platace, Laura, and Sandra Gusta. "Cost Estimate Reduction Using Analogue Building Materials." Baltic Journal of Real Estate Economics and Construction Management 4, no. 1 (2016): 116–25. http://dx.doi.org/10.1515/bjreecm-2016-0009.

Повний текст джерела

Анотація:

Abstract One of the most important parameters that is currently used in public and private procurement in building process is the lowest price. The legislation of Latvia permits that an estimate forming process does not include criterions of quality, durability, and the potential high cost of maintaining the building during the exploitation time. That allows the constructor to reduce the cost estimate by using cheaper construction product or technology and does not let to provide the highest possible quality and the basic principle of sustainable construction. One of possible construction cost

Стилі APA, Harvard, Vancouver, ISO та ін.

12

Jericó, Marli de Carvalho, Valéria Castilho, and Márcia Galan Perroca. "Training program on microbiological test collection material methods at a teaching hospital: investment and result assessment." Revista Latino-Americana de Enfermagem 14, no. 5 (2006): 749–54. http://dx.doi.org/10.1590/s0104-11692006000500017.

Повний текст джерела

Анотація:

This study aimed at evaluating the results, direct costs and investment of a training program on microbiological test material collection at a teaching hospital. Test collections that did not follow the established criteria (failure) were considered as the result measure. Variable and absorption costing were used to calculate direct costs and investments, respectively. Of the 11,893 collected materials, failures were evidenced in 59 (0.5%). Direct cost corresponded to R$ 154.10 and R$ 2,431.29 was invested in training. These findings revealed that the evidenced number of anomalies (failures) r

Стилі APA, Harvard, Vancouver, ISO та ін.

13

Lismawati. "FACTORY OVERHEAD COST BUDGET." MORFAI JOURNAL 3, no. 2 (2023): 190–95. http://dx.doi.org/10.54443/morfai.v3i2.850.

Повний текст джерела

Анотація:

Every field of production activity must have a goal to be achieved by the company. Generally the main goal of a company is to get a large profit or profit. Every production activity requires production costs because production costs are aimed at obtaining a higher economic value of the product. Therefore, each company needs raw material costs, direct labor costs and factory overhead costs. Raw material costs, direct labor costs and factory overhead costs are very important because they are one of the techniques for implementing policies on product loading. Is part of the planning process to de

Стилі APA, Harvard, Vancouver, ISO та ін.

14

Hidayah, Fitri Nur, Rafie Rafie, Safaruddin M. Nuh, Syahrudin Syahrudin, and Lusiana Lusiana. "COMPARATIVE ANALYSIS OF DIRECT WASTE USING SOFTWARE CUTTING OPTIMIZATION PRO AND THE COST OF USING CONVENTIONAL REINFORCEMENT AND WIREMESH IN FLOOR SLAB WORK. (CASE STUDY: OFFICE AND DEPOT CONSTRUCTION PROJECT OF PT. GUDANG GARAM)." Jurnal Teknik Sipil 23, no. 1 (2023): 103. http://dx.doi.org/10.26418/jtst.v23i1.61193.

Повний текст джерела

Анотація:

Rebar is one of the main materials in a building. The material has been widely innovated by product providers. In addition to using conventional reinforcement on the floor slab, it is now possible to replace the reinforcement with wire mesh reinforcement. Because material costs are a very large cost in construction projects, it is necessary to do proper material planning. This final project will compare the two reinforcements with the aim that project implementers can plan materials appropriately so that it is expected to minimize the huge cost expenditure. In this final project, the reinforce

Стилі APA, Harvard, Vancouver, ISO та ін.

15

Yasir, Jari, and Abdulghafour Abdulrazak. "Investigation of Impact of Span Length and Variable Live Loading Conditions on Flat Slab Material Costs." Indian Journal of Science and Technology 16, no. 4 (2023): 299–308. https://doi.org/10.17485/IJST/v16i4.2095.

Повний текст джерела

Анотація:

ABSTRACT <strong>Objectives:</strong> This study investigates the optimization of reinforced concrete flat slabs and establishes a relationship between span, live load, and material costs.<strong> Methods:</strong> The study used the direct design method per Saudi Building Code limitations, iterative design, and pattern search methods to establish a mathematical model that prescribes the span-cost relationship. The study conducted variable live loading tastings and cost estimates on multiple flat slab panels with distinct dimensions. <strong>Findings:</strong> The resu

Стилі APA, Harvard, Vancouver, ISO та ін.

16

Alfiah, Kiki, and Suparno Suparno. "Pengaruh Efisiensi Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, Dan Biaya Overhead Pabrik Terhadap Rasio Profit Margin." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 1 (2023): 501–12. http://dx.doi.org/10.31539/costing.v7i1.3266.

Повний текст джерела

Анотація:

This study aims to analyze the effect of raw material cost efficiency, direct labor efficiency, factory overhead cost efficiency on the profit margin ratio in Food and Beverage Companies Listed on the Indonesia Stock Exchange. The method used is quantitative analysis, namely through classical assumption test to analyze the data and determine the level of closeness of the relationship and the effect given Efficiency of raw material costs, direct labor costs, factory overhead cost efficiency to profit ratio analysis using SPSS software. While the data used is secondary data with the type of time

Стилі APA, Harvard, Vancouver, ISO та ін.

17

Andrean Salasa and Sri Rahayuningsih. "Penerapan Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing untuk Menentukan Harga Jual pada UD. Jati Makmur di Jombang." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 3, no. 4 (2024): 199–207. http://dx.doi.org/10.30640/inisiatif.v3i4.3082.

Повний текст джерела

Анотація:

The results of the data analysis show that the Cost of Production for the order of 31 units of school desks according to UD's calculations. Jati Makmur is Rp. 4,433,000, while according to the calculation of the job order costing method of Rp. 5,557,234, the Cost of Production for the order of 31 units of school chairs is Rp. 3,002,000, while according to the calculation of the job order costing method is Rp. 4,226,234. The Cost of Production calculated using the job order costing method is higher than according to UD's calculations. Jati Makmur, this is because the job order costing method is

Стилі APA, Harvard, Vancouver, ISO та ін.

18

Jannah, Fadilatul. "ANALISIS EFISIENSI BIAYA PRODUKSI PADA PERUSAHAAN PANDU MULYA." JAMANTA : JURNAL MAHASISWA AKUNTANSI UNITA 3, no. 2 (2024): 213–23. https://doi.org/10.36563/jamanta_unita.v3i2.917.

Повний текст джерела

Анотація:

Abstract This research is motivated by the observation of data that shows the inefficiency of production costs at the Pandu Mulya Company. This encourages companies to compare their production costs with realization, as well as plan production costs during the production process, involving raw material costs, direct labor costs, and factory overhead costs, with the aim of analyzing the efficiency of the company's production costs. The aim of this research is to assess the efficiency of raw material costs against production costs using the difference in production costs and to describe and anal

Стилі APA, Harvard, Vancouver, ISO та ін.

19

Alvian Nur Khakim, Cahyadi Husadha, and Elia Rossa. "Pengaruh Biaya Bahan Baku, Biaya Tenaga Kerja Langsung, dan Biaya Overhead Pabrik terhadap Laba Bersih pada PT Duta Persada Teknik." Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi 2, no. 1 (2024): 210–18. http://dx.doi.org/10.61132/anggaran.v2i1.407.

Повний текст джерела

Анотація:

The purpose of this research is to test and analyze the effect of raw material costs, direct labor costs, and factory overhead costs on net profit. This research method uses quantitative research methods by paying attention to the type and source of data, namely secondary data obtained from corporate securities reports. The research population and sample are the financial reports of PT. Persada Engineering Ambassador from 2016 to 2022. The analytical methods used are descriptive statistical tests, classical hypothesis tests, multiple linear analysis tests, and hypothesis tests. The results of

Стилі APA, Harvard, Vancouver, ISO та ін.

20

Aisyah, Nia, Putri Handayani, Tia Astaivada, and Mochammad Reza Adiyanto. "ANALISIS EFISIENSI BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN BIAYA OVERHEAD PABRIK TERHADAP RASIO PROFIT MARGIN PADA MIE AYAM BAKSO CAK NO SOLO." JURNAL EKONOMI KREATIF DAN MANAJEMEN BISNIS DIGITAL 2, no. 1 (2023): 31–45. http://dx.doi.org/10.55047/jekombital.v2i1.541.

Повний текст джерела

Анотація:

This study aims to analyze the efficiency of raw material costs, direct labor costs and factory overhead costs on the profit margin ratio at Bakso Cak No Solo Chicken Noodle. By doing cost efficiency, it can increase maximum profit. The study used a qualitative approach and descriptive data analysis techniques. Analysis of production cost efficiency uses a comparison between actual production costs and budget production costs. In this study using data from observation, interviews and documentation. From this study obtained the results that the efficiency of production costs on raw materials at

Стилі APA, Harvard, Vancouver, ISO та ін.

21

Wang, Yuanfeng, Bo Pang, Xiangjie Zhang, et al. "Life Cycle Environmental Costs of Buildings." Energies 13, no. 6 (2020): 1353. http://dx.doi.org/10.3390/en13061353.

Повний текст джерела

Анотація:

Energy consumption and pollutant emissions from buildings have caused serious impacts on the environment. Currently, research on building environmental costs is quite insufficient. Based on life cycle inventory of building materials, fossil fuel and electricity power, a calculating model for environmental costs during different stages is presented. A single-objective optimization model is generated by converting environmental impact into environmental cost, with the same unit with direct cost. Two residential buildings, one located in Beijing and another in Xiamen, China, are taken as the case

Стилі APA, Harvard, Vancouver, ISO та ін.

22

Oktaviani, Nichy, Sudirman Sudirman, and Mexano Hans Gery. "Pengaruh Biaya Bahan Baku Dan Biaya Tenaga Kerja Terhadap Volume Produksi Pada Usaha Loyang Pak May Padang." Jurnal Penelitian Dan Pengkajian Ilmiah Sosial Budaya 2, no. 1 (2023): 54–59. http://dx.doi.org/10.47233/jppisb.v2i1.684.

Повний текст джерела

Анотація:

This study aims to determine the effect of raw material costs and labor costs on production volume in Pak May Padang's baking pan business. Taking this title is based on the phenomenon that many business actors do not understand the calculation of a production cost. This study uses a type of quantitative research. The data taken is in the form of secondary data by conducting direct interviews with business owners, by preparing materials for questions and viewing notes on purchases of raw materials during the 2017-2021 period. This study conducted a classic assumption test, hypothesis testing u

Стилі APA, Harvard, Vancouver, ISO та ін.

23

Seger, Seger Priantono, and Elok Dwi Vidiyastutik. "ANALISIS PENERAPAN METODE FULL COSTING PADA UD RATNA JAYA PROBOLINGGO." Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan 2, no. 2 (2022): 204–13. http://dx.doi.org/10.55606/jimek.v2i2.194.

Повний текст джерела

Анотація:

This research was conducted at UD Ratna Jaya Probolinggo which is engaged in the dry noodle food product industry, with the aim of knowing the calculation of the cost of production at UD Ratna Jaya and to analyze the application of the full costing method for the calculation of the cost of goods on UD Ratna Jaya Probolinggo. This type of research uses quantitative descriptive research. Data is collected by documentation, data analysis methods in the form of descriptive analysis. The results showed that UD Ratna Jaya still uses a simple method of calculating the cost of production by summing up

Стилі APA, Harvard, Vancouver, ISO та ін.

24

Salmawati, Fitri, Stanly W. Alexander, and Diana N. Lintong. "Penerapan metode direct costing sebagai metode untuk menghitung harga pokok produksi pada JM Bakery Manado." Riset Akuntansi dan Portofolio Investasi 2, no. 2 (2025): 546–53. https://doi.org/10.58784/rapi.265.

Повний текст джерела

Анотація:

JM Bakery Manado is a bread production business. It produces every day except Sunday, but its cost of production calculation is outdated and inaccurate. It uses a traditional method that fails to group costs based on cost elements, and it does not distinguish between direct and indirect costs. This study aims to implement the direct costing method to improve the accuracy of JM Bakery Manado's cost calculations. This study used a qualitative descriptive method with primary data, collected through observation and interviews. The results are clear: the cost of production calculated by JM Bakery M

Стилі APA, Harvard, Vancouver, ISO та ін.

25

Herbella, Fernando Augusto Mardiros, Pedro Herbella Fernandes, Carlos Delmonte, and José Carlos Del Grande. "Forensic autopsy costs in the city of São Paulo." Sao Paulo Medical Journal 121, no. 3 (2003): 139–42. http://dx.doi.org/10.1590/s1516-31802003000300011.

Повний текст джерела

Анотація:

CONTEXT: Modern medical practice involves cost analysis of therapeutic and diagnostic procedures. There are no papers dealing with this theme in relation to forensic autopsies in our country. OBJECTIVE: Analysis of direct costs of forensic autopsies. TYPE OF STUDY: Cost analysis. SETTING: São Paulo Medical Examiner's Central Office. SAMPLE: Year 2001 activity. PROCEDURES: Routine forensic autopsies. MEAN MEASUREMENTS: Analysis of direct costs of personnel and material. RESULTS: Cost of personnel represents 90.38% or US$ 93.46. Material expenses comprised 9.62% or US$ 9.95. Total costs were cal

Стилі APA, Harvard, Vancouver, ISO та ін.

26

Oliferuk, S. L. "Cost structuring in order to reduce expenses of enterprises." Ways to Improve Construction Efficiency, no. 46 (October 16, 2020): 65–71. http://dx.doi.org/10.32347/2707-501x.2020.46.65-71.

Повний текст джерела

Анотація:

The efficiency of current costs of production resources is the basis of enterprise profitability and competitiveness. This requires annual planning and implementation of specific innovative measures to ensure economical and rational use of all production resources for all structural items and cost elements. The current costs of production resources include costs for: features of technology, organization of construction production, control of production processes, quality assurance of construction work (СW), construction management, sales of construction products. By the nature of participation

Стилі APA, Harvard, Vancouver, ISO та ін.

27

Suwari, Kharisma Isna, Lina Rahma, and Noor Laila Fitriana. "STRATEGI PENETAPAN HARGA MELALUI PERHITUNGAN BIAYA PRODUKSI PADA UMKM VANDEL RYAN." Worksheet : Jurnal Akuntansi 4, no. 1 (2024): 52–57. https://doi.org/10.46576/wjs.v4i1.4396.

Повний текст джерела

Анотація:

Cost accounting is an important element that must be calculated carefully when making a product. The cost of production is the most important part of the production calculation process, because it contains cost information needed during production. One method that can be used to calculate production costs is the variable costing method which includes direct raw material costs, direct labor costs, and variable factory overhead costs. UMKM Vandel Ryan is a business that operates in the woodworking sector and the author wants to know ho to calculate production costs using the variable costing met

Стилі APA, Harvard, Vancouver, ISO та ін.

28

Anis, Valencia Matthew, Harijanto Sabijono, and Stanley Kho Walandouw. "PENERAPAN AKUNTANSI LINGKUNGAN DALAM HAL PENGELOLAAN LIMBAH PRODUKSI PADA PERUSAHAAN PENGALENGAN IKAN TUNA PT. SAMUDRA MANDIRI SENTOSA BITUNG." GOING CONCERN : JURNAL RISET AKUNTANSI 15, no. 3 (2020): 360. http://dx.doi.org/10.32400/gc.15.3.29007.2020.

Повний текст джерела

Анотація:

The purpose of this study is to investigate how the application of environmental accounting in terms of managing production waste in fish canning companies PT. Samudra Mandiri Sentosa Bitung. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Samudra Mandiri Sentosa has identified, recognize, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs,

Стилі APA, Harvard, Vancouver, ISO та ін.

29

Roni Setiawan, Raihan Aditya Perkasa, and Zacky Maulana. "Penerapan Akuntansi Lingkungan Dalam Hal Pengelolaan Limbah Produksi Pada Perusahaan Pengalengan Ikan Tuna PT. Aneka Tuna Indonesia." Jurnal Riset Akuntansi 2, no. 1 (2023): 95–102. http://dx.doi.org/10.54066/jura-itb.v2i1.1329.

Повний текст джерела

Анотація:

The purpose of this study is to investigate how the application of environmental accounting in terms of to manage production waste in fish canning companies PT. Aneka Tuna Indonesia. This study is qualitative research. This study uses primary data. Primary data were collected by interview. The results of this study are PT. Aneka Tuna Indonesia has identified, recognized, and measured environmental costs but the company has not made explicit and separate disclosure of environmental cost reports. Stages of treatment of environmental costs are treated as components of production costs, namely dir

Стилі APA, Harvard, Vancouver, ISO та ін.

30

Harahap, Baru. "ANALISIS FACTORY OVERHEAD COST DAN DIRECT LABOR COST DALAM MENETAPKAN COST OF GOODS MANUFACTURED PADA UKM KUBE JASMINE." JURNAL AKUNTANSI BARELANG 6, no. 2 (2022): 11–17. http://dx.doi.org/10.33884/jab.v6i2.5531.

Повний текст джерела

Анотація:

The purpose of this study was to find out whether the Factory Overhead Cost and Direct Labor Costs had an effect on the increase in production. In this quantitative research two types of variables are used, namely the independent variable is Raw Material Cost, Direct Labor Cost and the dependent variable is Increased Production Results. Sampling is done by the technique used, namely purposive sampling. Data analysis using Classical Assumptions and Multiple Linear Regression methods. The results of the study were processed using SPSS 26, it can be seen that the Raw Material Cost has a tcount of

Стилі APA, Harvard, Vancouver, ISO та ін.

31

Tverdokhlebova, T. I., E. V. Kovalev, H. V. Karpushchenko, et al. "Socioeconomic aspects of COVID-19 on the example of Rostov region." Infekcionnye bolezni 18, no. 4 (2020): 27–32. http://dx.doi.org/10.20953/1729-9225-2020-4-27-32.

Повний текст джерела

Анотація:

Objective. To evaluate the socioeconomic impact of COVID-19 in Rostov region. Material and methods. This article focuses on social and economic aspects of COVID-19. By estimating direct medical costs and gross domestic product (GDP) losses (sick leave days), we assessed the economic damage caused by the pandemic in Rostov region. When calculating direct medical costs, we considered per-case costs of completed outpatient and inpatient treatment and costs of laboratory testing (identification of coronavirus). When calculating the costs associated with paid sick Rostov region in 2020. Results. We

Стилі APA, Harvard, Vancouver, ISO та ін.

32

Fatmawati, Ade Pipit, and Afra Al Mumtahanah. "PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, DAN BIAYA OVERHEAD PABRIK TERHADAP HARGA JUAL PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI." LAND JOURNAL 3, no. 1 (2022): 60–68. http://dx.doi.org/10.47491/landjournal.v3i1.1749.

Повний текст джерела

Анотація:

Consumer Goods Industry Sector Companies are manufacturing companies that produce people's daily needs. There is a phenomenon about the increase in selling prices so that it attracts the interest of the author to research more deeply about it. This study aims to determine the effect of raw material costs, direct labor costs, and factory overhead costs on the selling price of manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2020 period, either individually or simultaneously. This research is quantitative research. The hypothesis is det

Стилі APA, Harvard, Vancouver, ISO та ін.

33

Deni, Deri Kusma, and Mohamad Makrus. "Pengaruh Biaya Bahan Produksi, Biaya Pemasaran Dan Biaya Gaji Terhadap Profitabilitas Studi Kasus (Usaha Roti Bakery di Pangkalpinang." Equity: Jurnal Ekonomi 10, no. 2 (2022): 49–56. http://dx.doi.org/10.33019/equity.v10i2.117.

Повний текст джерела

Анотація:

Abstact : Production costs are costs used in the production process consisting of direct raw materials and factory overhead costs. These production costs are also called product costs, which are costs that can be associated with a product, where these costs are part of the inventory. Marketing costs are all costs incurred in the context of marketing a product or merchandise, which costs arise from the time the product or merchandise is ready for sale until receipt of the sale proceeds into cash. Labor costs are costs incurred for workers or employees who can be physically traced into the manuf

Стилі APA, Harvard, Vancouver, ISO та ін.

34

Dondo, Marina, Moh Yusuf Tuloli, and Arfan Usman Sumaga. "Evaluasi dan Analisis Sisa Material Pada Proyek Pembangunan Gedung Kantor Bahasa Provinsi Gorontalo." Research Review: Jurnal Ilmiah Multidisiplin 3, no. 2 (2025): 329–36. https://doi.org/10.54923/researchreview.v3i2.108.

Повний текст джерела

Анотація:

Materials play a significant role in determining the total project cost. Inefficient use of materials often results in waste materials, which can result in financial losses and negative impacts on the environment. Efforts to minimize construction material waste will help increase contractor profits and reduce environmental impacts. The research uses primary data collected through direct observation and interviews with responsible parties at the job site and calculates and analyzes the percentage of leftover construction materials using secondary data in the form of plan overviews and Budget Es

Стилі APA, Harvard, Vancouver, ISO та ін.

35

Ikrom, Bintang Putra Dzil, and Nuh Kartini. "Analysis of Raw Material Inventory Control Using Economic Order Quantity (Eoq) Method at Good Coffee Houses in Surabaya." JEM17: Jurnal Ekonomi Manajemen 10, no. 1 (2025): 025–46. https://doi.org/10.30996/jem17.v10i1.131918.

Повний текст джерела

Анотація:

This research aims to analyze the management of raw material supplies at Rumah Kopi Baik Surabaya using the Economic Order Quantity (EOQ) method. Raw material inventory plays an important role in the smooth operation of a company, but inefficient management can cause wasted costs and disrupt the production process. The EOQ method is used to determine the optimal order quantity, so as to reduce storage and ordering costs for raw materials. The data used in this research was obtained through direct observation, interviews with business owners, and analysis of raw material purchase documents. Ana

Стилі APA, Harvard, Vancouver, ISO та ін.

36

Khaerunnisa, Anis, and Robert Pius Pardede. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 3 (2021): 631–40. http://dx.doi.org/10.37641/jiakes.v9i3.1213.

Повний текст джерела

Анотація:

Determination of the cost of production is very important considering the benefits of information on the cost of production are to determine the selling price of the product, monitoring the realization of production costs, calculating the periodic income and determining the cost of inventories of finished products and products in process that will be presented in the balance sheet cost elements into the cost of production, there are two approaches, namely Full Costing and variable costing. Full Costingis a method of determining the cost of production that takes into account all elements of pro

Стилі APA, Harvard, Vancouver, ISO та ін.

37

Khaerunnisa, Anis, and Robert Pius Pardede. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 3 (2021): 631–40. http://dx.doi.org/10.37641/jiakes.v9i3.1213.

Повний текст джерела

Анотація:

Determination of the cost of production is very important considering the benefits of information on the cost of production are to determine the selling price of the product, monitoring the realization of production costs, calculating the periodic income and determining the cost of inventories of finished products and products in process that will be presented in the balance sheet cost elements into the cost of production, there are two approaches, namely Full Costing and variable costing. Full Costingis a method of determining the cost of production that takes into account all elements of pro

Стилі APA, Harvard, Vancouver, ISO та ін.

38

Na'illatulloh, Syahda, Nita Miftakhul Zanah, and Noor Laila Fitriana. "ANALISIS BIAYA PRODUKSI HOMEMADE COOKIES COOKIEKU." Worksheet : Jurnal Akuntansi 4, no. 1 (2024): 76–82. https://doi.org/10.46576/wjs.v4i1.4426.

Повний текст джерела

Анотація:

This research aims to analyze the production costs of homemade CookieKu Cookies located on Jl. Garuda 53, Banaran, Boyolali, Central Java. The data used refers to production costs in 2024. The research results show that direct raw material costs are IDR. 189,000, direct labor costs Rp. 560,000, and factory overhead costs of Rp. 1,074,000. The total production cost of CookieKu Cookies, with all factors taken into consideration, reached Rp. 1,823,000. The accuracy of data obtained through interviews and direct observation provides a strong basis for a comprehensive evaluation of production costs

Стилі APA, Harvard, Vancouver, ISO та ін.

39

Zega, Magdalena, and Zulia Rifda Daulay. "Penetapan Biaya Standar Sebagai Pengendalian Biaya Produksi Pada Avos Coffee And Resto Medan." Jurnal Ekonomi, Akutansi dan Manajemen Nusantara 2, no. 2 (2024): 67–72. http://dx.doi.org/10.55338/jeama.v2i2.77.

Повний текст джерела

Анотація:

Avos Coffee and Resto Medan produces 1,000 cups of coffee every day with a predetermined sales target. However, this target is difficult to achieve and uncontrolled production costs can reduce profits, so control is needed. The aim of this research is to analyze the application of standard costs to control production costs at Avos Coffee and Resto Medan. This research is a descriptive qualitative research using data on actual production costs and standard production costs with one difference model deviation analysis calculations. Data collection techniques using observation, interviews and doc

Стилі APA, Harvard, Vancouver, ISO та ін.

40

., Jeffry. "EVALUASI PENERAPAN METODE JOB ORDER COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI (Studi Kasus pada PT. Organ Jaya)." Jurnal Ilmiah Binaniaga 7, no. 01 (2019): 47. http://dx.doi.org/10.33062/jib.v7i01.276.

Повний текст джерела

Анотація:

PT . Jaya organ producing products based on orders received from customers , and therefore in determining the cost of production of PT . Jaya organs using job order costing. Production cost consists of raw material costs , direct labor costs and factory overhead costs. For the calculation of the cost of raw materials PT . Organ jaya calculate based on the existing formula , but for the cost of direct labor and factory overhead costs PT . Jaya organs not calculate accurately match the job order costing method . Both the cost is calculated based on the rates , so the cost of direct labor and fac

Стилі APA, Harvard, Vancouver, ISO та ін.

41

Sobari, Rapid Hadi, and Supriyadi Supriyadi. "PENGENDALIAN PERSEDIAAN KAIN KATUN DRILL MENGGUNAKAN METODE EOQ (ECONOMIC ORDER QUANTITY) PADA CV SINAR RAHAYU." Journal of Information System, Applied, Management, Accounting and Research 9, no. 2 (2025): 807. https://doi.org/10.52362/jisamar.v9i2.1868.

Повний текст джерела

Анотація:

This research was conducted at CV Sinar Rahayu, a company engaged in manufacturing hats. Based on the observation results, problems were found in the inventory section, where CV Sinar Rahayu did not use storage space effectively so that the company often ran out of raw material stock. The increasing frequency of material purchases leads to high raw material ordering costs. The purpose of this study is to analyze the inventory management of cotton drill raw materials at CV Sinar Rahayu and apply the EOQ (Economic Order Quantity) method to minimize the cost of raw material inventory of cotton dr

Стилі APA, Harvard, Vancouver, ISO та ін.

42

Septian Effendy, Septian Effendy, Rio Rahmat Ramadhan, and Langga Pratama. "Analisis Penentuan Biaya Produksi Dengan Menggunakan Metode Full Costing Untuk Menentukan Harga Jual Pada PT Sumber Rezeki Internasional." Jurnal Ilmu Ekonomi, Manajemen dan Bisnis 2, no. 1 (2024): 34–40. http://dx.doi.org/10.30787/jiembi.v2i1.1406.

Повний текст джерела

Анотація:

A company that focuses on generating profits will definitely make every effort to maintain the survival of its company. One of the ways to increase profits is by raising the selling price of its products. In carrying out the production process to create a product with market value, manufacturing companies incur various costs. These costs are classified as production elements, such as raw material costs, direct labor costs, and factory overhead costs. The purpose of this study is to apply the full costing method to determine the selling price based on production costs. The analytical method use

Стилі APA, Harvard, Vancouver, ISO та ін.

43

Nia Agustin Pratama and Teguh Purwanto. "ANALISIS PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING UNTUK MENENTUKAN LABA BERSIH PT. BHASKARA MADYA JAYA." Journal of Sustainability Bussiness Research (JSBR) 1, no. 1 (2020): 212–18. http://dx.doi.org/10.36456/jsbr.v1i1.2995.

Повний текст джерела

Анотація:

With the addition of profits, the company can pay all costs that are sacrificed, so that the company's operational activities are guaranteed and can run well. The problems examined in this study are intended to find out how the comparison of recording costs using the full costing method and variable costing affects the net profit of PT Bhaskara Madya Jaya. Both of these methods simultaneously involve raw materials, direct labor costs and factory overhead costs. What distinguishes the full costing method using fixed factory overhead loads and variable, if the variable costing only adds to the v

Стилі APA, Harvard, Vancouver, ISO та ін.

44

Varomah Wati and Anita Handayani. "Pengendalian Biaya Bahan Baku Pada PG XYZ Di Jawa Timur." Jurnal Akuntan Publik 2, no. 1 (2024): 120–27. http://dx.doi.org/10.59581/jap-widyakarya.v2i1.2434.

Повний текст джерела

Анотація:

This study aims to determine the control of raw material costs carried out by the company in covering the costs of losses that occur. The type of research used is descriptive qualitative research. The research techniques used are interviews and direct observation of the head of the People's Sugar Cane Administration (ATR). Sugarcane is the main raw material for making sugar. Sugarcane obtained by PG XYZ does not come from just one place. PG XYZ gets sugarcane raw materials by establishing partnerships with farmers. However, not all raw materials that meet physical standards are accepted by PG

Стилі APA, Harvard, Vancouver, ISO та ін.

45

KADYSEVA, E. R. "Pharmacoeconomic aspects of the use of anticoagulants in a multi-speciality hospital." Practical medicine 20, no. 6 (2022): 58–60. http://dx.doi.org/10.32000/2072-1757-2022-6-58-60.

Повний текст джерела

Анотація:

The article presents the dynamics of the consumption of oral anticoagulants and direct-acting anticoagulants for 2019–2021 in the Republic Clinical Hospital of the Republic of Tatarstan. Currently, anticoagulant therapy is very popular among clinicians. It is known that the economic component plays a rather important role in health care. The purpose — to analyze the costs of anticoagulant drugs in a multi-speciality hospital in 2019–2021. Material and methods. An analysis was made of the share of costs of direct-acting anticoagulants and oral anticoagulants in the total cost of medicines by ye

Стилі APA, Harvard, Vancouver, ISO та ін.

46

Rahmawati, Mintarsih, Enni Apriliyani, Tika Paramitha, and Himmah Sekar Eka Ayu Gustiana. "Preparation of Mg-Mn doped LiNiO2 via direct Indonesian Mixed Hydroxide Precipitate Lithiation." Energy Storage Technology and Applications 2, no. 1 (2022): 15. http://dx.doi.org/10.20961/esta.v2i1.61257.

Повний текст джерела

Анотація:

<span lang="EN-US">Using local raw materials affects the development of the Li-ion batteries industry in Indonesia, which is highly important for the sustainability of electric vehicles. Cathode material affects around 40-50% of Li-ion batteries production costs. The utilization of cheap and local nickel sources for nickel rich-cathode material is a promising approach for reducing LIBs cell cost. Mixed Hydroxide Precipitate (MHP) which contain significantly high amount of nickel can serve as the nickel source for LiNiO<sub>2</sub> cathode material This article proposes an eff

Стилі APA, Harvard, Vancouver, ISO та ін.

47

Tina, Agustina Mulyani. "Analysis of Production Cost Calculations Using The Full Costing Method of Mantahukan Fish on Ud. Kerupuk Ikan Kembar." JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi 3, no. 2 (2023): 140–48. http://dx.doi.org/10.52300/jemba.v3i2.11009.

Повний текст джерела

Анотація:

    Abstract : This research was conducted at UD Kerupuk Ikan Kembar which operates in the Mantahukan fish cracker product industry, with the aim of knowing the calculation of the cost of production at UD Kerupuk Ikan Kembar and to analyze the application of the full costing method for calculating the cost of production at UD Kerupuk Ikan Kembar. This type of research uses quantitative descriptive research. Data was collected using documentation, interviews, and data analysis methods in the form of descriptive analysis. The research results show that UD Kerupuk Ikan Kem

Стилі APA, Harvard, Vancouver, ISO та ін.

48

Rosdiana, Yulia Maulidyanti, Iriyadi Iriyadi, and Diah Wahyuningsih. "Pendampingan Peningkatan Efisiensi Biaya Produksi UMKM Heriyanto Melalui Analisis Biaya Kualitas." Jurnal Abdimas Dedikasi Kesatuan 1, no. 1 (2020): 1–10. http://dx.doi.org/10.37641/jadkes.v1i1.311.

Повний текст джерела

Анотація:

In each production process, it is possible there will be a discrepancy between the product that has been produced and with the standard, which referred to a defective product or a damaged product. The defective product or damaged product will affect the increase in production costs because the defective product has absorbed production costs from the beginning and it can cause losses to the company. Thus the company must make quality improvements to make the quality of the products produced more consistent and so that there are no more defective products. Improvement of this quality is needed b

Стилі APA, Harvard, Vancouver, ISO та ін.

49

Rumia Marito Siregar, Listra Debora Siahaan, Juniati Debora, Ferry Fernando Wicaksana Siagian, and Hamonangan Siallagan. "Analisis Pengendalian Biaya Produksi Melalui Beban Pokok Penjualan Dan Margin Laba Kotor di PT Japfa Comfeed Tbk Tahun 2024." Jurnal Ilmiah Manajemen dan Kewirausahaan 4, no. 2 (2025): 333–34. https://doi.org/10.55606/jimak.v4i2.4679.

Повний текст джерела

Анотація:

Controlling production costs is essential for the efficiency and sustainability of the company. This study analyzes PT Japfa Comfeed Indonesia Tbk's production cost control in 2024 through cost of goods sold (COGS) and gross profit margin. Using a qualitative descriptive method with literature study, this study compares 2024 data with 2023. The results showed that raw material costs fell 0.33%, but direct labor costs rose 11.14% and factory overhead costs rose 9.11%. As a result, total production costs rose by 1.45%. The 2.10% increase in COGS was considered reasonable as net sales also increa

Стилі APA, Harvard, Vancouver, ISO та ін.

50

Pires, Ana Beatriz Mateus, and Antônio Fernandes Costa Lima. "Direct cost of peripheral catheterization by nurses." Revista Brasileira de Enfermagem 72, no. 1 (2019): 88–94. http://dx.doi.org/10.1590/0034-7167-2018-0250.

Повний текст джерела

Анотація:

ABSTRACT Objective: To measure the average direct cost of peripherally inserted central catheterization performed by nurses in a pediatric and neonatal intensive care unit. Method: A quantitative, exploratory-descriptive, single-case study, whose sample consisted of the non-participant observation of 101 peripherally inserted central catheter procedures. The cost was calculated by multiplying the execution time (timed using a chronometer) spent by nursing professionals, participants in the procedure, by the unit cost of direct labor, added to the cost of materials, drugs, and solutions. Result

Стилі APA, Harvard, Vancouver, ISO та ін.

Ми пропонуємо знижки на всі преміум-плани для авторів, чиї праці увійшли до тематичних добірок літератури. Зв'яжіться з нами, щоб отримати унікальний промокод!