Journal for Management Student (JFMS)

CALCULATION OF PRODUCTION COSTS IN DETERMINING SELLING PRICES USING THE ACTIVITY BASED COSTING METHOD AT DODONUT SHOP

2024-11-09T21:43:30+07:00

This study aims to determine production costs at Dodonut Shop using the Activity Based Costing (ABC) method. The ABC method was chosen because of its ability to provide more detailed cost information by identifying and allocating costs based on the activities performed. This research begins by identifying the main activities involved in the donut production process, such as raw material processing, frying, and packaging. Next, data was collected regarding the direct and indirect costs associated with each activity. The results of the analysis show that the ABC method provides a deeper understanding of production costs and helps Dodonut stores determine a more appropriate selling price and identify areas that require further efficiency. With the implementation of this method, Dodonut is expected to increase profitability and competitiveness in the market

ANALYSIS OF PRODUCT LINE PROFITABILITY USING THE FULL COSTING METHOD AT MSME MING ART FLORIST IN KARAWANG

2024-11-15T23:30:32+07:00

This study aims to analyze the profitability of various product lines at MSME Ming Art Florist using the full costing method. MSMEs play an important role in the economy, and the accuracy of production cost calculations is a key factor in determining competitive selling prices. The full costing method includes all costs, both fixed and variable, in calculating the cost of goods manufactured, resulting in a more detailed understanding of the costs and profit margins of each product. The research was conducted by collecting historical sales data, raw material, labor, and overhead costs. Analysis was conducted to identify the most profitable product lines and provide strategic recommendations to improve cost efficiency and competitiveness. The results show that the artificial flower bouquet product line contributes greatly to profitability, while other products (snack bouquet) require innovation or cost reduction. In conclusion, the application of the full costing method can help Ming Art Florist improve operational efficiency and make more strategic decisions in product development and pricing.

COSTING VARIABLE CALCULATION METHOD IN IDENTIFYING COST OF PRODUCTION AT UMKM WARTEG QUEEN

2024-11-18T22:52:09+07:00

This research focuses on the use of the variable costing method in calculating production costs for determining selling prices. Research objectives: 1. Determination of the cost of goods according to Warteg Queen. 2. To determine the cost of goods using the variable costing method at Warteg Queen. 3. To determine the effect of changes in the method of calculating the cost of products on profits at Warteg Queen.

ANALYSIS OF CALCULATION OF COST OF PRODUCTION USING THE VARIABLE COSTING METHOD IN SRIWEDARI GEPREK CHICKEN

2024-12-02T17:55:57+07:00

Penentuan harga pokok produksi merupakan aspek krusial dalam pengelolaan usaha, mengingat perannya yang vital dalam menetapkan harga jual dan menyusun laporan keuangan. Penelitian ini bertujuan untuk mengkaji penerapan metode variable costing dalam kalkulasi harga pokok produksi guna menentukan harga jual di Ayam Geprek Sriwedari. Studi ini tergolong penelitian deskriptif yang memanfaatkan data kualitatif dan kuantitatif.Analisis dilakukan menggunakan metode deskriptif, yang berfokus pada penggambaran dan analisis hasil penelitian tanpa membuat generalisasi yang lebih luas. Dalam konteks UMKM, metode variable costing hanya memperhitungkan biaya variabel dalam penentuan harga pokok produksi. Biaya tetap dianggap sebagai biaya periode dan tidak dimasukkan dalam perhitungan. Konsekuensinya, komponen biaya seperti depresiasi gedung pabrik, penyusutan mesin dan peralatan, serta biaya asuransi tidak diperhitungkan. Pendekatan ini lebih menekankan pada biaya langsung yang berfluktuasi seiring dengan volume produksi, meliputi biaya bahan baku, tenaga kerja langsung, dan overhead variabel

BUILDING A BRAND IMAGE THROUGH QUALITY PRODUCTS IN MICRO SMALL TO MEDIUM ENTERPRISES (UMKM) BOJONGSARI DEPOK

2024-12-05T08:21:46+07:00

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economy, particularly in creating employment opportunities and improving public welfare. However, many MSMEs, including those in Bojongsari, Depok, face challenges in building a strong brand image to enhance product competitiveness. This study aims to analyze the relationship between product quality and brand image formation in MSMEs in Bojongsari and provide strategic solutions to support business sustainability. The Community Service Program (PKM) was carried out through outreach and training, covering topics such as branding, brand image, product quality, and business legality aspects. The results showed high enthusiasm from participants, with a deep understanding of the importance of brand image and product quality in enhancing competitiveness. This program proved effective in providing practical insights to support MSMEs' marketing strategies. The findings contribute significantly to strengthening the position of MSMEs in local and national markets and open opportunities for sustainable innovation in business development.