Journal articles on the topic 'Production cost-price'
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1
Šprysl, M., J. Čítek, and R. Stupka. "Interaction of selected production indicators of the economics of pork production." Czech Journal of Animal Science 55, No. 1 (January 25, 2010): 1–10. http://dx.doi.org/10.17221/1705-cjas.
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Estimates of the effects influencing the economics of pig production are of primary importance for breeders. For this purpose, costs, revenues and profitability were determined on the basis of individual parameters of the efficiency of tested pigs and of average commodity prices. The calculation was the result of the efficiency of actual animals and of the average and simulated prices of inputs received by producers in large-scale production operations. 136 animals, 64 of crossbred combinations (LWs × D) × (LW<sub>D</sub> × L) and 72 of PN × (LW<sub>D</sub> × L) were used. The total cost of 1 pig represented the costs per weaned piglet, feed and other costs; the revenues represented the actual price of a pig at slaughter. Multivariable hierarchical models were constructed to assess the relationships between the following factors: crossbred combination, nutrition and sex, ADG, number of piglets bred, CFM price and carcass price with the outcome variables: costs, revenues and profitability. The results demonstrated that the total cost of fattening pig is considerably influenced by the price of a piglet and feed, not by the price of the carcass and the growth intensity. There was no proof of a relationship between the price of a pig and reproduction and/or the price of feed. Profitability is significantly influenced by the reproduction rate, price of feed, growth intensity and revenues. The results also showed that the intensity of nutrition and the sex considerably influence the total cost of 1 fattened pig, which represents an increase in the total cost by 3.80 € in the application of <I>ad libitum</I> feeding techniques, and 5.39 €/pc in the fattening of barrows. The choice of a suitable combination represents a decrease in the total cost by 1.49% and an increase in revenues by 2.93%. Profitability is significantly associated with the intensity of nutrition, sex and breed. With unrestricted feeding it is reduced by 4.1%, for barrows by 6.6%, and in the use of four-breed combinations of crossbreds it increases by 4.13%.
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Tan, Barış. "Production Control with Price, Cost, and Demand Uncertainty." OR Spectrum 41, no. 4 (December 5, 2018): 1057–85. http://dx.doi.org/10.1007/s00291-018-0542-2.
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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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Teshmanovich, L. "CALCULATION OF PRODUCTION PRICE IN THE PUBLISHING SECTOR – COST." EurasianUnionScientists 10, no. 62 (2019): 22–26. http://dx.doi.org/10.31618/esu.2413-9335.2019.10.62.151.
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Bobrova, E. A. "METHODOLOGICAL APPROACHES TO MANAGEMENT OF COST PRICE OF PRODUCTION." Education and Science without Limits: Fundamental and Applied Researches, no. 12 (2020): 141–50. http://dx.doi.org/10.36683/2500-249x/2020-12/141-150.
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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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Sun, Ren Jin, Keng H. Chung, Siauw Ng, and Hao Wang. "Life Cycle Cost Analysis of Coke Production from Delayed Coking Process." Advanced Materials Research 849 (November 2013): 380–86. http://dx.doi.org/10.4028/www.scientific.net/amr.849.380.
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Life cycle cost (LCC) analysis was performed for a 1.6 million tons per year (30,000 BPD) delayed coking unit. The results show that the LCC of coke production is higher than the price of coke and profits are obtained at the expense of environmental costs. The feedstock cost accounts for a majority of LCC. The variability impacts of processing expenses and carbon dioxide (CO2) price on LCC are relative similar. This suggests that if a higher CO2 price is imposed on coke production, it is unlikely that the producer will make any effort to reduce the CO2 emissions either by improving the efficiency of coking process or implement CO2 remediation initiatives. The CO2 price increase will be considered as a processing cost increase. The green factor (GF) is predominantly dependent on coke price; an increased coke price improves the GF significantly. Increased CO2 price has a negative impact on GF, but the relative incremental impact of CO2 price on GF is less at high CO2 prices. Hence, there is little can be done to improve the GF of coke production, since the coke price is beyond the control of coke producer.
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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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Borisut, Prapatsorn, and Aroonsri Nuchitprasittichai. "Process Configuration Studies of Methanol Production via Carbon Dioxide Hydrogenation: Process Simulation-Based Optimization Using Artificial Neural Networks." Energies 13, no. 24 (December 14, 2020): 6608. http://dx.doi.org/10.3390/en13246608.
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Methanol production via carbon dioxide (CO2) hydrogenation is a green chemical process, which can reduce CO2 emission. The operating conditions for minimum methanol production cost of three configurations were investigated in this work. An artificial neural network with Latin hypercube sampling technique was applied to construct model-represented methanol production. Price sensitivity was performed to study the impacts of the raw materials price on methanol production cost. Price sensitivity results showed that the hydrogen price has a large impact on the methanol production cost. In mathematical modeling using feedforward artificial neural networks, four different numbers of nodes were used to train artificial neural networks. The artificial neural network with eight numbers of nodes showed the most suitable configuration, which yielded the lowest percent error between the actual and predicted methanol production cost. The optimization results showed that the recommended process design among the three studied configurations was the process of methanol production with two reactors in series. The minimum methanol production cost obtained from this configuration was $888.85 per ton produced methanol, which was the lowest methanol production cost among all configurations.
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Andri Ikhwana and Saepul. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Produk Peci." Jurnal Kalibrasi 15, no. 2 (August 16, 2017): 72–84. http://dx.doi.org/10.33364/kalibrasi/v.15-2.522.
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This research was conducted in PD. Al-Iman, a business engaged in the production of peciand located in Kp. Ciranyang, Ds. Mekarjaya, Kec. Bayongbong Garut. This study aims to analyzehow the calculation of cost of production is applied. The calculation of the cost of production is usingthe full costing method and the costing variable of the difference between the two methods calculation,and for the determination of the selling price the method used in this research is the cost plus price(cost plus pricing method). The results showed that there are differences in the calculation of cost ofgoods sold and selling price based on the method of full costing and variable costing method.Calculation using full costing method resulted in higher selling price compared to variable costingmethod. So, should be in calculating the cost of production as the basis of determining the sellingprice using the full costing method, so that the resulting sale price is precise and accurate.
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Artami, Luh Ayu Prastista, I. K. Sudiartha, and I. Gede Made Karma. "Calculation of the Cost of Production in Determining the Selling Price of Kelle Soap Products Sari Amertha Aan." Journal of Applied Sciences in Accounting, Finance, and Tax 4, no. 2 (October 13, 2021): 173–78. http://dx.doi.org/10.31940/jasafint.v4i2.173-178.
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Determining the selling price of a product based on the cost of production can help find out what the right product selling price is to cover all production costs. This study aims to determine the calculation of the cost of production using the full costing method and to determine the calculation of the selling price set by the Soap Kelle Sari Amertha Business and the selling price based on the calculation of the cost of production according to the full costing method. This research was conducted at the Soap Kelle Sari Amertha Business located in Banjar Petapan, Aan Village, Banjarangkan, Klungkung. The type of research used is qualitative research through interview and observation data collection techniques with data sources using primary data. The data analysis technique in this study is the full costing method. The results of this study indicate that the cost of production according to the Soap Kelle Sari Amertha Business and the cost of production according to the full costing method obtain different results so that there is a difference of Rp 5,825. The comparison of selling prices also shows that there is a difference in results between the selling price according to the Soap Kelle Sari Amertha Business and the selling price according to the calculation of the cost of production based on the full costing method.
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Melati, Laras Sukma Arum, Guntur Saputra, Faridatun Najiyah, and Fitria Asas. "Perhitungan harga pokok produksi berdasarkan metode Full Costing untuk penetapan harag jual produk pada CV. Silvi MN Paradilla Parengan." Owner 6, no. 1 (January 5, 2022): 632–47. http://dx.doi.org/10.33395/owner.v6i1.611.
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The problem that becomes the background of this research is in determining the selling price of a basic product that is used is the calculation of the cost of production, which is a way to take into account the determination of cost elements into the cost of the product and the selling price that is set must be able to determine all costs that produce long term profit. Based on the determination of the correct product cost of a product, it will be able to reduce uncertainty in determining the selling price. The purpose of this study is to find out how to calculate the cost of production based on the full costing method for determining the selling price of the product. In determining the selling price of the product, the selling price method is used based on cost-plus pricing. Cost plus pricing is the determination of the price by adding a certain amount (percentage) of the selling price or cost as profit. The method used in this study is quantitative descriptive analysis method, the results of this study indicate that there are advantages in calculating the cost of goods manufactured based on the Full Costing method and to be able to determine the cost of goods sold, the production costs must be calculated at the beginning of each month based on the previous period's sales report.
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Wang, Xinhui, Yingsheng Su, Zihan Zhou, and Yiling Fang. "Contracts Adjustment under Bilateral Information Updating in a Supply Chain." Complexity 2020 (February 25, 2020): 1–15. http://dx.doi.org/10.1155/2020/1040658.
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This paper investigates contracts adjustment between one manufacturer and one retailer under bilateral information updating. The manufacturer incurs uncertain production cost and the retailer faces uncertain demand, but they can acquire independent signals to update production cost and demand, respectively. They commit an initial agreement on an initial wholesale price, minimum order quantity, and information sharing as well as the transfer payment and decisions adjustment when information is updated. We find that due to the joint impact of production cost variation and market variation, the manufacturer may not decrease (increase) her wholesale price when the updated production cost is lower (higher) than expected. The retailer places an additional order even if the wholesale price rises when the market outlook is good, but places an order with the minimum order quantity even if the wholesale price falls when the market outlook is bad. Secondly, for a certain level of information accuracy of the production cost and market demand, the retailer is always better off with information updating, but the manufacturer may be worse off with information updating when facing a bad market outlook. Thirdly, when information accuracy of the production cost and market demand varies, the manufacturer only benefits from a high accuracy of production cost. Profits of the retailer and the supply chain are increasing (decreasing) with accuracy of production cost if the updated production cost is larger (smaller) than expected.
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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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Ogunfowora, O., and B. L. Fetuga. "Least Cost Ration Formulation for Pig Production." Nigerian Journal of Animal Production 2, no. 2 (January 15, 2021): 149–64. http://dx.doi.org/10.51791/njap.v2i2.2152.
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STANDARD linear programming techniques have been used to formulate least cost rations for weaner and rowing fattening pigs using analytical data mailable for a wide range of local feed materials, also considering cost per unit of ingredients, nutrient requirements for these two classes of pigs and weight of final mix. The effects of increasing protein levels exclusion of soyabean and cassava from the basic solution, inclusion of two levels of fish meal as well as the changing cost of ingredients on the composition and cost of weaners rations were also examined Based on the technique described weaners’ and growing fattening rations were obtained at the least cost of ₦127.5 and ₦94.8 per tonne respectively. Increasing protein level from 20.26 to 22.26%, resulted in a price increase of ₦8.90 per tonne which represents a 6.98% price increase for a 9.87% change in dietary protein level. Exclusion of cassava and soyabean meal from a 20% protein diet resulted in a negligible price increase, while similar exclusion from a 22% protein diet incurred an additional cost of ₦72 per tonne This increased cost was related to an increased inclusion of the more expensive maize and skim milk powder. Inclusion of 3 and 5% fish meal in the original solution resulted in a 6.75 and 15.5% increase in ration cost, increases which could only be justified under practical conditions by improved animal performance It is concluded that the linear programming techniques may offer a wider scope for considering different alternatives in ration formulation than conventional and currently used methods and may prove more useful in improving profit margins in livestock production enterprises.
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Kartika, Erawati, and M. Rifky Bakhtiar. "Penentuan Cost of Good Sold dan Penerapan Cost Plus Pricing Method dalam Menentukan Harga Jual: Study Penggilingan Padi UD Budi Luhur." MAKSIMUM 10, no. 2 (January 11, 2021): 67. http://dx.doi.org/10.26714/mki.10.2.2020.67-73.
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The cost plus pricing approach in determining the cost of production is very important because this method is more detailed in including the cost components needed in a production process. This situation can affect the determination of the selling price and the resulting profits. The full costing model as the determination of the cost of goods manufactured (HPP) is expected to be a tool for UD Budi Luhur. This study aims to analyze how to determine the selling price at UD Budi Luhur with the selling price according to the cost plus pricing method. The method used is quantitative descriptive method. The results show that the management has not applied cost plus pricing analysis in calculating the selling price. The selling price generated by this method is lower than the method the company has used previously. UD Budi Luhur's management should begin to apply the cost plus pricing method by using a variable cost approach in calculating the selling price so that the selling price achieved by the company can compete with similar products on the market.
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Mwalupaso, Gershom Endelani, Xu Tian, and Xianhui Geng. "Rethinking Food Production: Nexus of Mobile Phones and Production Cost Minimization." International Journal of Environmental Research and Public Health 17, no. 7 (April 3, 2020): 2457. http://dx.doi.org/10.3390/ijerph17072457.
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Information and communication technologies are a ready tool for all strata of society and are indeed redefining the way almost everything is done. Mobile phone technology, in particular, plays a vital role in expediting improvement in the efficiency of the household resource through access to information on various available technologies. Can mobile phones improve the cost efficiency of agricultural production? Comprehension of such effect is critical, especially in the context of the Sustainable Development Goals. We addressed this topic using cross-sectional data from smallholder maize producers in Zambia. The Stochastic Frontier Analysis was applied to estimate cost efficiency. The results indicate that mobile phone use improves the cost efficiency of maize production significantly and as such, adopters have made a rational decision to adopt mobile phone use for information access. Precisely, we found a 10.2% efficiency gap in favor of users. Nevertheless, if non-users were to adopt mobile phones for agricultural information access, maize production per hectare would increase by 21.38%. Eventually, food production would be increased in an environmentally friendly manner and the price of maize would be set at a competitive price within the region because agricultural inputs would be allocated cost efficiently. Therefore, in an attempt to minimize production cost in food production, this study strongly endorses the use of mobile phones for agricultural information access.
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Hasbullah, Hasbullah, and Mohamad Nasir. "Pricing of Medical Instrument Products for Domestic Production through Investment Feasibility Analysis." ComTech: Computer, Mathematics and Engineering Applications 12, no. 1 (April 28, 2021): 9–18. http://dx.doi.org/10.21512/comtech.v12i1.6605.
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Pricing products is an important factor to penetrate the Indonesian market successfully. Since Indonesia’s medical device products market has more than 90% import, local production companies must be competitive in price. The current pricing approach relies on the cost of sold goods, profit margin, and cost. Hence, a new pricing model is needed. The price from the new model must be better than the current price from the conventional pricing approach. The research aimed to formulate a pricing model for local medical device products that the market could accept and provide a framework model in local production pricing using investment feasibility analysis. The research used mathematical models, engineering economics, and pricing frameworks to optimize product prices from a local company (PT Enesser Mitra Berkah). The studied object was the domestic production of Anesthesia A8500. The research has several findings. First, the Break-Even Point (BEP) (X2) is an alternative standpoint to determine the price in a local production investment for medical device products. Second, the production company can consider the market price (X3). The research develops a simple mathematical model of X3 > Y2 = X2 + Ct > X1 (Y2 = new price, X1= cost of sold goods, Ct = profit and cost). The result provides the pricing framework model as a new approach for developing a medical device product price when the company initiates new local production.
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Damarad, A. V., and V. P. Shcherbakova. "Estimation of the cost price of the enterprise with the possibility of modeling contract positions." Litiyo i Metallurgiya (FOUNDRY PRODUCTION AND METALLURGY), no. 4 (December 16, 2020): 163–65. http://dx.doi.org/10.21122/1683-6065-2020-4-163-165.
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The need to account for cost price occupies an important place in the enterprise management system. One of the important tasks of accounting for cost price is to control the cost of production. The cost price includes the total costs necessary for the enterprise to carry out production and commercial activities related to the production and sale of products, that is, everything that the enterprise costs to produce and sell products.To determine the economic benefits of selling the company’s finished products, it is necessary to know the final cost of the proposed contract. The amount of profit directly depends on the correctness of setting the sales price of products. This article discusses the assessment of the economic effect when modeling various contract positions based on the cost price of the enterprise, which will allow you to quickly solve production issues.The source data is information stored in the SAP ERP (Enterprise Resource Planning System) system: materials, component lists, component standards, etc. The source data processing and analysis system is SAP BI (Business Intelligence). To display the final result, we use a program designed for working with Microsoft Excel spreadsheets.
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Dewi, Prasticia chandra. "Analisis Perhitungan Biaya Penambangan Batu Silika Pada Departemen Tambang PT Semen Padang." Jurnal Optimasi Sistem Industri 10, no. 1 (April 27, 2011): 93. http://dx.doi.org/10.25077/josi.v10.n1.p93-104.2011.
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Cement manufacturing is consisting of four components that are limestone with the percent composition of 70%, iron sand 10%, silica 10%, and clay 10%. Source of major raw materials for cement production in PT Semen Padang are limestone and silica. The mining process is involving various costs such as direct costs, indirect costs, overhead costs, etc. Therefore, cost calculations needed to determine the selling price of produced silica. In calculating the cost of production considered various aspects, such as operating costs, material costs, labor costs. So that, it can determine cost of goods production. The research objective is calculating cost of goods manufacturing the silica. Benefit of the research for PT Semen Padang is describing cost of goods production in determining cost of goods sold. Cost of goods production that resulted for silica mining is IDR 58.000 per ton, while internal price of silica is IDR 53.851 per ton. Research result is show that there is difference between results based on Full costing method with current price. This shows that several other factors is necessary considered in calculating the cost of goods production. Keywords: Mining, silica, cost of goods production
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Pramiudi, Udi, and Reyna Zesica. "Evaluasi Atas Perhitungan Harga Pokok Produksi Dalam Kaitannya Untuk Menentukan Harga Jual. Studi Kasus Pada CV. Jawara Karsa Agusto." Jurnal Ilmiah Akuntansi Kesatuan 4, no. 1 (March 18, 2020): 048–53. http://dx.doi.org/10.37641/jiakes.v2i1.101.
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Production cost of goods sold is often made as a guidance by management to make decisions on future activities in order to achieve company’s objectives, mainly the number of profit intended to gain. This research is aimed at discovering how production cost of goods sold is affecting the selling price. CV. Jawara Karsa Agusto is a manufacturing company running in food industry, especially bread making. The company does not have certain standard to decide the selling price, rather fluctuating and following the market’s progress. The results show that production cost of good sold is affecting the decision of selling price. Management should also consider the rising in raw materials’ prices when making policies such as production cost efficiency, thus the company’s targeted profit will still be achieved.
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Salassi, Michael E. "The Responsiveness of U.S. Rice Acreage to Price and Production Costs." Journal of Agricultural and Applied Economics 27, no. 2 (December 1995): 386–99. http://dx.doi.org/10.1017/s1074070800028443.
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AbstractOrdinary least squares and seemingly unrelated regression procedures were used to analyze the impacts of changes in rice prices and production costs on U.S. rice planted acreage. National and regional response models were estimated over the 1970-92 period. Supply-inducing prices of rice were estimated as a function of effective rice support prices and seasonal average market prices. Expected production costs per acre were estimated using lagged actual total variable cash production expenses per acre adjusted by the previous 3-year average annual change in variable expenses. Estimated short-run price and production cost elasticities were found to be inelastic at the national level. However, the magnitude of the production cost elasticities were found to be greater than the price elasticities. Estimated long-run elasticities at the U.S. level were inelastic for changes in price but elastic for changes in production costs. Although acreage response varied across regions, similar relationships were found between price and production cost elasticities.
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Wulandari, Nita. "Evaluasi Harga Jual Dengan Metode Cost Plus Pricing Pendekatan Full Costing Pada UMKM Saputra Snack Di Kota Bontang." Jurnal Administrasi Bisnis Fisipol Unmul 9, no. 3 (August 31, 2021): 193. http://dx.doi.org/10.54144/jadbis.v9i3.5885.
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This study aims to determine whether there is a difference in the calculation in determining the selling price between the UMKM Saputra Snack method with the cost plus pricing method with full costing approach and to know the selling price use the cost plus pricing method with full costing approach at the UMKM Saputra Snack can be able to competitive. The type of research is used quantitative. The research method used case study. The analysis technique used to calculation of the selling price using the cost plus pricing method with a full costing approach. The data used in this study are data on production costs and non-production costs during 2019. The results show that there are differences in setting the selling price because of the inaccuracy in treating cost components, namely the components of factory overhead costs such as equipment depreciation costs, production building depreciation, administrative costs, marketing costs in calculating the cost of goods manufactured which are used as the basis for determining the selling price. So that the calculation of the selling price with the cost plus pricing method, the full costing approach is greater than selling price of UMKM Saputra Snack. The results of the evaluation of the selling price of product using the cost plus pricing method of the full costing approach at UMKM Saputra Snack can still compete with similar products, because the selling price of similar products on the market is still high. Therefore, the results of the evaluation of the selling price of UMKM Saputra Snack's product are still reasonable and the selling price of the product can be increased so that it can increase the profit as expected.
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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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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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Zainal, Hasnawati, and Rina Hartanti. "Pelatihan Perhitungan Harga Pokok Produksi (HPP) Bagi Pengusaha Laundry Indonesia (HIPLI) Wilayah Jakarta." Jurnal Pengabdian UntukMu NegeRI 5, no. 2 (November 30, 2021): 113–20. http://dx.doi.org/10.37859/jpumri.v5i2.2234.
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The company's success in determining the selling price of its business products is largely determined by the company's success in determining or calculating the production cost. An error in determining the production cost can lead to errors in determining the selling price of the product and finally will impact competitive capability with other similar businesses. The information generated from the calculation of the cost of the product is not only useful in determining the selling price of the product, but it is also useful for companies to analyze the efficiency of production costs and calculating the company's periodic gross profit/loss. The limited knowledge and skills of laundry entrepreneurs who are members of the Indonesian Laundry Entrepreneurs Association (HIPLI) in the Jakarta area encourage the Accounting Study Program, Faculty of Economics and Business, Trisakti University, to collaborate with HIPLI (Indonesian Laundry Entrepreneurs Association) Jakarta area to organize a Community Service program by providing training in Calculation of Cost of Production (HPP). The result of the activities showed that continuous training for the laundry entrepreneurs is needed for the HIPLI member in Jakarta
Keywords: Cost of goods production, selling price, direct material, direct labor, factory overhead
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Patel, Raman. "Production Inventory Model for Weibull Deteriorating Items with Price and Quantity Dependent Demand, Time Varying Holding Cost and Shortages." Indian Journal of Applied Research 4, no. 1 (October 1, 2011): 515–20. http://dx.doi.org/10.15373/2249555x/jan2014/157.
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Khaerunnisa, Anis, and Robert Pius Pardede. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 3 (December 30, 2021): 631–40. http://dx.doi.org/10.37641/jiakes.v9i3.1213.
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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 production costs into the cost of production consisting of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. While variable costing is a method of determining the cost of production consisting of raw material costs, direct labor costs, and variable factory overhead costs. This study aims to determine the analysis of the cost of production method applied to the compehu Home Industry and to find out the comparison of the calculation of the cost of production in determining the price of tofu juak in the compehu Home Industry.
Keywords: Full Costing, Variable Costing, and Cost of Production.
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Khaerunnisa, Anis, and Robert Pius Pardede. "Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Tahu." Jurnal Ilmiah Akuntansi Kesatuan 9, no. 3 (December 30, 2021): 631–40. http://dx.doi.org/10.37641/jiakes.v9i3.1213.
Full textAbstract:
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 production costs into the cost of production consisting of raw material costs, direct labor costs, and factory overhead costs, both variable and fixed. While variable costing is a method of determining the cost of production consisting of raw material costs, direct labor costs, and variable factory overhead costs. This study aims to determine the analysis of the cost of production method applied to the compehu Home Industry and to find out the comparison of the calculation of the cost of production in determining the price of tofu juak in the compehu Home Industry.
Keywords: Full Costing, Variable Costing, and Cost of Production.
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Lestari, Alviani, Siti Ita Rosita, and Tri Marlina. "Analisis Penerapan Metode Full Costing Dalam Perhitungan Harga Pokok Produksi Untuk Penetapan Harga Jual." Jurnal Ilmiah Manajemen Kesatuan 7, no. 1 (May 16, 2019): 173–78. http://dx.doi.org/10.37641/jimkes.v7i1.210.
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Lemari Syukur Factory is a home industry that produces wardrobe cabinets. It determines selling price based estimation which is inappropriate. The main issue is that the company does not possess proper cost classification system in determining the cost of goods sold. This research is aimed to assist determining the cost of production as the basis for making up finished goods price using full costing method. This research includes quallitative analysis research. Data were collected through interviews and documentation and analyzed by qualitative analysis techniques.
The study resulted (1) for cost of goods sold calculation, the factory charged direct material costs of Rp. 325.000.000, direct labor cost of Rp. 211.200.000 and factory overhead cost of Rp. 556,800,000. Total production cost to produce 2,196 units of cabinets in one year amounted to Rp. 1.093.000.000. The factory estimated cost of goods sold for each unit is of Rp. 497.723, and the selling price per cabinet unit is Rp. 500.000. (2) Using full costing method, the cost calculation consisted of direct material costs of Rp. 325.000.000, direct labor cost equal to Rp. 211.200.000, factory overhead fixed cost Rp. 12,042,250, and variable factory overhead cost Rp. Rp. 525.550.000. Thus, the cost of production was Rp. 1,073,792,250 for 2,196 units of cabinets. The cost of goods sold per cabinet unit is Rp. 488.976 and the selling price is Rp. 619.559. (3) The difference in cost of goods sold between full costing and the factory calculation is of Rp 8.747. While the difference between finished product price using full costing and the factory estimation is Rp 133.766.
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Maity, K. "Advertisement Policy, Reliability Dependent Imperfect Production and Environmental Pollution Control Problem in Fuzzy-Rough Environment." International Journal of Uncertainty, Fuzziness and Knowledge-Based Systems 22, no. 06 (December 2014): 845–63. http://dx.doi.org/10.1142/s0218488514500457.
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In this study, a problem for advertising policy to avoid the depreciation rate of sale, an imperfect production rate and environmental pollution control is formulated with reliability and rework over a finite time horizon. The advertisement and production rates are function of time which are taken as control variables. Also, recent studies indicate that industrial solid waste (ISW) in production period has been an important contributor to greenhouse gas (GHG) emissions. The company has agreed to invest a large amount of money to manage the ISW through technological up gradation, etc that reduce the GHG in environment. The unit production cost is a function of production rate and also dependent on raw material cost, development cost due to technological up gradation and reliability and wear-tear cost. The total profit which consists of the sales proceeds, marginal selling price, production cost, operating cost, pollution cost, inventory holding cost and advertisement cost is formulated as an optimal control problem. The selling price and all inventory costs are fuzzy rough in nature and using expectation of fuzzy rough technique, the problem is converted into equivalent crisp problem and solved using Pontryagin's Maximum Principle and Generalized Reduced Gradient Method (GRG). Finally numerical experiment, sensitivity analysis for marginal selling price, defective parameter, rework and depreciation rate of sale and graphical representation are provided to illustrate the model.
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Yu, Hai Jie, and Ying Liu. "Study Frame on Coordinative Decision of Pricing and Scheduling." Applied Mechanics and Materials 701-702 (December 2014): 1275–79. http://dx.doi.org/10.4028/www.scientific.net/amm.701-702.1275.
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Pricing decisions of product is determining sell price, then affect market demand and income, production decisions are to balance capability and schedule under cost optimization. Product pricing before production decision will cause that product demand by setting price and output determinated by production departments under cost minimization objective do not match, then their overall profit is suboptimal, and production fluctuation is easy. Collaborative decision of pricing and production planning is a key issue of corporate profit and the supply-demand.
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Petter, Ryan, and Wallace E. Tyner. "Technoeconomic and Policy Analysis for Corn Stover Biofuels." ISRN Economics 2014 (February 4, 2014): 1–13. http://dx.doi.org/10.1155/2014/515898.
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Conventional fossil fuels dominate the marketplace, and their prices are a direct competitor for drop-in biofuels. This paper examines the impact of fuel selling price uncertainty on investment risk in a fast pyrolysis derived biofuel production facility. Production cost specifications are gathered from previous research. Monte Carlo analysis is employed with uncertainty in fuel selling price, biomass cost, bio-oil yield, and hydrogen price parameters. Experiments reveal that fuel price has a large impact on investment risk. A reverse auction would shift risk from the private sector to the public sector and is shown to be more effective at encouraging private investment than capital subsidies for the same expected public cost.
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Du, Na, Qianqian Shao, and Ruifa Hu. "Price Elasticity of Production Factors in Beijing’s Picking Gardens." Sustainability 11, no. 7 (April 11, 2019): 2160. http://dx.doi.org/10.3390/su11072160.
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Picking agriculture is a form of leisure agriculture based on the concept of traditional garden. Due to their unique layout and construction style, picking gardens have different attractive elements, including sightseeing, leisure, entertainment, crop production, and crop picking. However, despite its increasing importance, there is no systematic research on price elasticity or price substitution elasticity of production factors in picking gardens. To fill this gap, we surveyed 308 farmers in five districts of Beijing and employed a translog cost function to compare the impact of operation patterns on peach and cherry production cost by estimating elasticities of substitution between and among inputs. We found that own-price elasticity of all input factors was negative, while substitution relationships existed between labor and land, labor and fertilizer, fertilizer and manure, and manure and pesticide. This indicates that Beijing’s agricultural sector is labor intensive, while fertilizer and pesticide are scarcely used.
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Darno, Darno, and Liana Dwi Muasyaroh. "Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel." Abiwara : Jurnal Vokasi Administrasi Bisnis 1, no. 2 (March 24, 2020): 111–18. http://dx.doi.org/10.31334/abiwara.v1i2.798.
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Manufacturing company is a company that processes raw goods into semifinished or finished goods. In manufacturing companies to determine the selling price does not escape from the calculation of the cost of production which is appropriate and in accordance with cost accounting standards. PT. Indramukti Segara is a fast food company that comes from natural ingredients. Products produced by PT. Indramukti Segara includes: pecel sauce and fried onions. Calculation of cost of goods manufactured by PT. Indramukti Segara is not right to determine the selling price, because the company only calculates the material used multiplied by the price of the material. On this occasion the author analyzes the cost of production in accordance with the Cost Accounting standard and conducts a comparison between two methods, namely: the full costing method and the variable costing method. The purpose of this study is to compare the cost of production using the full cost and variable costs method. The data collected comes from the results of interviews with the Production Administration, Sambel Pecel production supervisor, and employees of Sambel production at PT. Indramukti Segara. Data obtained includes data on raw material expenditure, direct labor costs, and factory overhead costs that are fixed and variable. Based on the comparison of the calculation of Cost of Production between the full cost method and variable costs there are differences, because the full cost method calculates all costs that are fixed and variable while the variable cost method only calculates costs that are variable in nature.
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Kashmanian, Richard M., and Robert L. Spencer. "Cost Considerations of Municipal Solid Waste Compost: Production versus Market Price." Compost Science & Utilization 1, no. 1 (January 1993): 20–37. http://dx.doi.org/10.1080/1065657x.1993.10771124.
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Hochbaum, Dorit S., and Michael R. Wagner. "Production cost functions and demand uncertainty effects in price-only contracts." IIE Transactions 47, no. 2 (November 19, 2014): 190–202. http://dx.doi.org/10.1080/0740817x.2014.938843.
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Каманина and Raisa Kamanina. "Production Prime Cost As a Key Indicator of Production and Economic Activity of the Enterprise." Economics of the Firm 5, no. 2 (June 10, 2016): 4–12. http://dx.doi.org/10.12737/21637.
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The main task of development of economy at the present stage is to fully
improve the production efficiency and the sustainable occupation of positions
of enterprises on the domestic and international markets. To withstand the
intense competition and win the trust of customers, the company has to
favorably stand out against the enterprises of the same type. It is well known that
the consumer is interested in quality and price of products. The higher the
quality and lower the price, the better and more profitable for the buyer. These
indicators and enclosed in the cost of production.
Prime cost is the basis of determination of product prices. Systematic reduction
of production costs is one of the basic conditions of increase of efficiency of
production. It has a direct impact on the amount of profit, level of profitability.
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Siahaan, L. Denny. "Kajian Sensitifitas Komponen Biaya dan Tarif Pelabuhan Penyeberangan Dengan Model Dinamis." Warta Penelitian Perhubungan 23, no. 2 (May 15, 2019): 200. http://dx.doi.org/10.25104/warlit.v23i2.1062.
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Tiie price of crude oil in worldwide has fluctuating and giving as the result instabilization of production cost for industry, both service and manufacture industries. Government planning to decrease and even revoke the subsidy of gasoline is going to give domino effects for public and industry. The operator of Jerry transport therefore needs to anticipate the dynamic changes of price component then recalculate tlie price. Means, whereas the price may still cover the cost flu ctuation otherwise propose for increasing the price in order to give profit to the company. n zere are several scenarios in evaluating the existing price and it changes.Keywords : cost, price and dynamic model
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Purnamaningsih, Nia, and Asep Bayu Dani Nandiyanto. "Engineering and Economic Evaluation of The Production of Copper Nanoparticles (Cu-Nps) using Rongalite as Reducing Agent." SAINTEKBU 12, no. 1 (July 2, 2020): 1–9. http://dx.doi.org/10.32764/saintekbu.v12i1.649.
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The purpose of this study was to analyze the Economic Evaluation in the Production of Copper Nanoparticles (Cu-Nps) using Rongalite as Reducing Agent, an experimental method carried out in the perspective of engineering and economic evaluation. Technical analysis was performed using simple mass balance analysis, while economic evaluation was carried out using several economic parameters, including PBP, BEP, and CNPV. To support the analysis, all data is taken based on the available online shopping web. All calculations are carried out in ideal conditions for 20 years of production. Economic evaluation is carried out by giving 5 conditions (0%, 20%, 40%, 60%, and 80%) to the variable price variations in cost, sales, fixed cost, and labor. Economic evaluation analysis results show that price variations can affect the CNPV / TIC (%) curve to Life Time (year). In the variable cost, fixed cost, and labor variable price curve it is found that the condition of 0% is the highest curve compared to other conditions. While in sales price variations, the 80% condition is the highest curve. In conclusion, all price variation curves show profit. The benefits of this research are the large-scale economic evaluation data on Cu nanoparticle production.
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SHUKLA, ADITYA, and Ramchandra Ramchandra. "A Study on Economics of Marketing and Production of Aonla in District Pratapgarh (U.P.)." International Journal of Advances in Agricultural Science and Technology 8, no. 9 (September 30, 2021): 142–54. http://dx.doi.org/10.47856/ijaast.2021.v08i9.016.
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The study was conducted, in Pratapgarh district of Uttar Pradesh. Random sampling technique was used for the selection of blocks, villages and proportionate random sampling for selection of growers. From the list, 200 growers were selected, using proportionate sampling method i.e. 90 small, 70 medium and 40 large farmers respectively. The primary data were collected from the respondents by using interview schedule, while secondary data were collected from the official records, published data, magazines etc. The marketable surplus for Aonla in the area was found to be 140, 160 and 180 quintals per farm which constituting (99.10%), (99.48%) and (99.48%) to their total Aonla production. Channel-I, Marketing cost when producers sold their produce to consumer in the market was Rs.90/quintal. Net price received by the producer is 410/quintal. Producer share in consumer price was 82 per cent. Price spread is Rs 90. Marketing efficiency was 5.55 per cent. Channel-II, Marketing cost when producers sold their produce to retailers was Rs.105/quintal. Among these cost transportation charges was most important which accounted for Rs.15/quintal, followed by loading and unloading cost Rs.10/quintal, market cost Rs.10/quintal, labour cost was Rs.10/quintal and miscellaneous cost Rs.50/quintal respectively. Sale price of the producer to retailer was Rs.500/quintals inn different farms size group. Channel-III, this is identified as the longest channel. The producer sells his produce to the commission agents, who in turn sell it to retailer in the market. Finally, the produce reaches to the consumer after collecting margin. Average marketing cost when producer sold their produce to commission agents, in the market was Rs.165. Among these grading, cleaning etc. was Rs. 10 and 10 per Qts. loading and unloading cost Rs. 10 per Qtl. Transportation cost Rs. 20per Qts, Miscellaneous charges Rs. 25/qts, respectively.
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Gawa, Stanzin, Nalini Ranjan Kumar, Swadesh Prakash, Vinod Kumar Yadav, Vinay Maruti Hatte, and Navghan Mahida. "Economic analysis of trout feed production in Jammu and Kashmir, India." Journal of Applied and Natural Science 9, no. 4 (December 1, 2017): 2385–90. http://dx.doi.org/10.31018/jans.v9i4.1542.
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The Present study is an attempt to understand the economics of trout feed production in the state of Jammu and Kashmir. Trout feed production is capital intensive business which requires high initial capital investment. The results revealed that major fixed investment required in trout feed production was feed mill itself which accounted about 71.44 percent of the total investment. The cost and return analysis showed that the variable cost accounts 59.16 percent whereas fixed cost accounted 40.84 percent of the total cost respectively. Among the variable cost raw material was found out to be single most important factor which accounted about 56.37 percent of the total cost which was about 95.28 percent of the total variable cost. The average cost of production of trout feed was Rs.84.33/kg which ranged from Rs.78.45/kg in Kokarnag trout feed mill to Rs.90.2/kg in Manasbal trout feed mill but government has fixed selling price at Rs.73/Kg for the feed to maintain reasonable price level for private trout farmers. The availability and high price of raw material were found to be major constraints faced by feed producers. Economics analysis revealed that both the feed mills are operating at suboptimal level and there is need to utilize the feed mill to its full potential and export the surplus production to neighbouring state of Himachal Pradesh and other Himalayan states like Sikkim and Arunachal which will help the state fisheries department to generate extra income which can be used in other developmental activities.
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Nafisah, Nailatun, A. Manaf Dientri, Novi Darmayanti, Wahyu Winarno, and Hairudin Hairudin. "ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PRODUK." J-MACC : Journal of Management and Accounting 4, no. 1 (April 30, 2021): 1–15. http://dx.doi.org/10.52166/j-macc.v4i1.2400.
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The calculation of the cost of production is very important for manufacturing companies considering that one of the benefits of the cost of production is to determine the selling price of the product. There are two methods in determining the cost of production, namely the full costing method and the variable costing method. The purpose of this study is to find out how to calculate the cost of production using the full costing method and variable costing to determine the selling price on CV Starnine. The method in this research is quantitative descriptive method. The research data collection technique is by observation, interview and documentation. The results showed that there were weaknesses in the calculation of the company's cost of production. Based on the comparison between the full costing method and the variable costing method of the company's cost of production, the cost of production according to the full costing method has a nominal value that is higher than the variable costing method. This is because in the calculation of the cost of production the full costing method takes into account all costs incurred by the company while producing both variable and fixed products.
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Purniawan, Yuda, Imam Mas'ud, and Novi Wulandari. "PENERAPAN METODE VARIABLE COSTING DALAM PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL." JURNAL AKUNTANSI UNIVERSITAS JEMBER 17, no. 2 (February 1, 2020): 68. http://dx.doi.org/10.19184/jauj.v17i2.9981.
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This research is focused on the Application of Variable Costing Methods in Calculating Cost of Production to Determine Selling Prices. The purpose of this study is 1]. To determine the cost of production according to UD. Karunia. 2]. To determine the cost of production using the variable costing method at UD. Karunia. 3]. To find out the effect of changes in the method of calculating the cost of production and determining the new selling price of profits at UD. Karunia. This research is a descriptive qualitative study. This research was conducted at UD. Karunia Banyuwangi by using primary data and secondary data. Primary data is obtained through interviews with a deep, open, and structured nature. Secondary data obtained from documents belonging to UD. Karunia. Data analysis techniques are done by data reduction, data triangulation, data presentation and conclusion drawing. The results of this study indicate that UD. Karunia use the full costing method and it is produced that the cost of producing sponge cake is Rp 4.730 per pack. The calculation using the variable costing method resulted in the cost of producing sponge cake amounting to Rp 4.121, resulting in a lower difference of Rp 609. Changes in the calculation of cost of production were made as the basis for adjusting the newselling price of sponge cake to Rp 8.000 per pack and profit decreased by Rp 2.170.405.
Keywords: cost of production, selling price, variable costing
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Bluemink, E. D., A. F. van Nieuwenhuijzen, E. Wypkema, and C. A. Uijterlinde. "Bio-plastic (poly-hydroxy-alkanoate) production from municipal sewage sludge in the Netherlands: a technology push or a demand driven process?" Water Science and Technology 74, no. 2 (April 27, 2016): 353–58. http://dx.doi.org/10.2166/wst.2016.191.
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Valorisation of components from municipal ‘waste’ water and sewage sludge gets more and more attention in order to come to a circular economy by developing an efficient ‘waste’ to value concept. On behalf of the transition team ‘Grondstoffenfabriek’ (‘Resource factory’) a preliminary research was performed for all the Dutch water boards to assess the technical and economical feasibility of poly-hydroxy-alkanoate (PHA)-production from sewage sludge, a valuable product to produce bio-plastics. This study reveals that the production of bio-plastics from sewage sludge is feasible based on technical aspects, but not yet economically interesting, even though the selling price is relatively close to the actual PHA market price. (Selling price is in this particular case the indicative cost effective selling price. The cost effective selling price covers only the total production costs of the product.) Future process optimization (maximizing the volatile fatty acids production, PHA storage capacity, etc.) and market developments are needed and will result in cost reductions of the various sub-processes. PHA-production from sewage sludge at this stage is just a technology; every further research is needed to incorporate the backward integration approach, taking into account the market demand including associated product quality aspects.
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Easley, David, Maureen O’Hara, and Liyan Yang. "Differential Access to Price Information in Financial Markets." Journal of Financial and Quantitative Analysis 51, no. 4 (August 2016): 1071–110. http://dx.doi.org/10.1017/s0022109016000491.
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Recently, exchanges have been directly selling market data. We analyze how this practice affects price discovery, the cost of capital, return volatility, market liquidity, information production, and trader welfare. We show that selling price data increases the cost of capital and volatility, worsens market efficiency and liquidity, and discourages the production of fundamental information relative to a world in which all traders observe prices. Generally, allowing exchanges to sell price information benefits exchanges and harms liquidity traders. Overall, our results suggest that regulations on selling market data can play an important role in improving market quality and trader welfare.
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Soltész, Angéla. "Production and economic risk analysis of pig fattening." Acta Agraria Debreceniensis, no. 58 (April 8, 2014): 171–76. http://dx.doi.org/10.34101/actaagrar/58/1990.
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I prepared a “model farm” producing fattening pigs in order to examine the main risk of production and market factors affecting the profitability of fattening pig production. Values of body weight (at the beginning of fattening and at the end of fattening), mortality rate, feed conversion ratio (FCR) of fattening pig as well as the main cost and price data were recorded as the input data of the model. Production value per unit, production cost per unit and income per unit were used as output. The Monte-Carlo simulation was used in the model for risk assessment. Based on the results of the analysis, it was concluded that the production value per unit was most affected by the selling price of fattening pig (ß=0.972), the production cost per unit were most influenced by the body weight at the beginning of fattening (ß=0.567) and the feed conversion ratio (ß=0.537), in addition, the change of the income per unit was most determined by the previously factors.
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Haryani, Hendriyati, Mutiara Angela, and Nurmaida Azizah Al Wahni. "Perhitungan Biaya Pemasukan Dalam Menetapkan Harga Jual Dan Jasa Pada PT Trimitra Solusindo." IJAcc 3, no. 1 (February 9, 2022): 1–5. http://dx.doi.org/10.33050/jakbi.v3i1.2151.
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This research aims to analyze the calculation of the order budget in setting the selling price at PT Trimitra Solusindo. Analysis of determining the cost of goods sold with the Full Costing method approach. The cost of goods ordered through the Full Costing method at PT Trimitra Solusindo in 2014 was Rp. 91.910.000,- while the cost of goods sold was Rp. 175.000.000,-. In 2015 the cost of production through the Full Costing method of PT Trimitra Solusindo experienced an increase to Rp. 142.805.000,- while the cost of goods sold was Rp. 273.000.000,-. The increase in the cost of production and the cost of goods sold was due to the increase in the number of Rosban production at PT Trimitra Solusindo, so that the entire existing budget also experienced an increase. The selling price of rosban which must be inaugurated by PT Trimitra Solusindo in order to obtain a profit in accordance with its target in 2014 is Rp. 3.500.000 per unit, while in 2015 the selling price of rosban which must be inaugurated by PT Trimitra Solusindo in order to earn a profit is in accordance with its target, namely: IDR 4,200,000 per unit.
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Bar-Ilan, Avner, and Yishay D. Maoz. "Choosing a Price and Cost Combination—The Role of Correlation." Journal of Risk and Financial Management 14, no. 11 (November 9, 2021): 535. http://dx.doi.org/10.3390/jrfm14110535.
Full textAbstract:
Often, firms can choose from different combinations of price and cost processes. For example, they can choose between different production locations or technologies, between different products to produce, or between different locations for selling them. To study the choice of the optimal combination, we return to themodel that was developed by Dixit and Pindyck, where both output price and production cost are stochastic processes, and add a novel focus on how the correlation between these processes affects the firm’s decision. We find that, ceteris paribus, the firm prefers the combination with the lowest correlation between the processes, as it seeks a greater profitability variance which maximizes its value.
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Vidal, Olivier, Fatma Zahra Rostom, Cyril François, and Gaël Giraud. "Prey–Predator Long-Term Modeling of Copper Reserves, Production, Recycling, Price, and Cost of Production." Environmental Science & Technology 53, no. 19 (August 21, 2019): 11323–36. http://dx.doi.org/10.1021/acs.est.9b03883.
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