Manfaat Informasi Biaya Penuh Bagi Keputusan Manajemen Atas Produksi Patung Ganesha Tanpa Dan Berglasir Biru Pada Upt Pstkp Bali-bppt

The aims of this research that relate production process of the ganesha statue that sizing of long 14 cm –width 9 cm – high 17 cm of are: (1) To determine cost of goods manufactured the unglazed ganesha statue by full cost concept and activity-based costing systems; (2) To determine cost of goods manufactured the blue glazed ganesha statue full cost concept and activity-based costing systems; (3) To determine the in.uence of glazuring to cost of goods manufactured the unglazed ganesha statue; and (4) The role of full cost to management decision into production process of unglazed and blue glazed ganesha statue. The research results show that: (1) The using of full cost by activity-based costing (ABC) systems into production process of the unglazed ganesha statue (l 14 cm – w 9 cm – h 17 cm) produce cost of goods manufactured Rp 26.243,11 each unit, (2) The using of full cost by activity-based costing (ABC) systems into production process of the blue glazed ganesha statue produce cost of goods manufactured Rp 45.741,23 each unit; (3) The glazuring activities influential of full cost that resulted into produce the ganesha statue. The glazuring activities can increase cost of goods manufactured the ganesha statue about 74,30% and (4) The full cost into production and sales of unglazed and blue glazed ganesha statue have a role to management decision, as: a) Tools to evaluate the resources consumtion into produce the actual ganesha statue prototype; b) Information material to know the production cost structure ganesha statue prototype that acted by competitor; c) Base to make a decision about buy or make by self the ganesha statue prototype; d) Base to determine cost price ganesha statue prototype, that are: Rp 34.116,04 each unit for unglazed ganesha statue prototype, and Rp 59.463,60 each unit for blue glazed ganesha statue; e) Tools to decrease wasteful of production cost the ganesha statue about non value-added activities; f) Information material to improve the ability level of the ganesha statue into produce pro.t; g) Information material for management to execute planning, controlling, and decision making of quality cost the ganesha statue; h) Base to reimburse cost production of the ganesha statue; and i) Element to evaluate ganesha statue inventory, that reported on balance sheet in December 31th 2014, follow by: work in process inventory and .nished good inventory. Finished goods inventory for unglazed ganesha statue was Rp 367.403,54 and blue glazed inventory was Rp 457.412,30.

Penyesuaian Tarif Jasa Teknologi Bahan Keramik Bjn-4 Sesuai Elemen Biaya Tahun 2016 Pada Btikk-bppt

The aims of this research were: (1) to adjust the asessment of recent technology service tariff; (2) to assess the loading of recent cost of good manufactured to be exact cost of good manufactured; and (3) to determine the profit different. The research results shew that: (1) the application of technology service  tariff  stoneware BJN-4 according to Govermental Regulation Number 6 year 2015 about Rp 1.750,00 each kg; (2) The technology service tariff stoneware BJN-4 according to Govermental Regulation Number 6 year 2015 resulted cost of good manufactured about Rp 1.346,10 each kg; and (3) the technology service tariff stoneware BJN-4 influenced of profitability. The technology service tariff stoneware BJN-4 according to Govermental Regulation Number 6 year 2015 resulted gross profit, operating profit, and net profit about Rp 403,90 each kg, Rp 201,99 each kg, and 161,60 each kg. The gross profit, operating profit, and net profit of technology service  stoneware BJN-4 lower about Rp 587,61 each kg, Rp 293,77 each kg, and Rp 235,01 each kg than its theoretically. The theoretical gross profit, operating profit, and net profit were Rp 991,51 each kg, 495,76 each kg, and Rp 396,61 each kg

Bauran Pemasaran Keben pada Industri Rumah Tangga Ud. Bokor Rotan Indah di Bali

Tujuan penelitian adalah mendeskripsikan penerapan bauran pemasaran yang terdiri dari produk, harga, tempat/saluran distribusi dan promosi keben pada Industri Rumah Tangga UD. Bokor Rotan Indah di Desa penarungan Kabupaten Badung. Pengumpulan data dilakukan dengan observasi dan wawancara. Analisis data dalam penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini adalah dari segi produk UD. Bokor Rotan Indah memproduksi 11 jenis keben. Harga keben bervariasi sesuai dengan bahan baku dan ukurannya. UD. Bokor Indah Rotan melakukan 2 jenis saluran distribusi yaitu distribusi langsung dan distribusi model satu perantara. Dari segi promosi UD. Bokor Indah Rotan melakukan penjualan direct selling atau penjualan langsung juga beriklan melalui media internet, bisnis online dan pameran