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Production Cost Analysis at PTPN VII Gunung Dempo Packaging Station using Activity-Based Costing Method Putri Amro, Alda; Rahmadani Zahra, Carissa; Fitriani, Lailatul; Putri Fadillah, May; Altis Irawan, Tito; Iskandar, Yelita Anggiane; Lusiani, Mirna
Journal of Emerging Supply Chain, Clean Energy, and Process Engineering Vol 1 No 2 (2022): Journal of Emerging Supply Chain, Clean Energy, and Process Engineering
Publisher : Universitas Pertamina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57102/jescee.v1i2.18

Abstract

Production costs consist of components that are directly attached to the product, including direct and indirect costs. In determining production costs such as packaging costs, the usage of the traditional model is not always suitable shown by the possibility of overstated or understated conditions. This study aims to propose the implementation of the Activity-based Costing (ABC) System in calculating the cost of tea packaging and finding the differences with the traditional costing. The data used were based on the case of PTPN VII Gunung Dempo, South Sumatra, Indonesia. The results using the ABC system show that the total cost per unit for BOPF tea products is IDR 34,444.45, for Dust products is IDR 35,629.77, and for Dust II products is IDR 35,629.77. While the traditional system calculation shows that the total cost per unit for BOPF tea products is IDR 61,982.60, for Dust tea products is IDR 61,982.60, and for Dust II tea products is IDR 61,982.60. The strategy that can be applied to avoid possible losses in determining packaging costs due to incorrect cost calculations using the traditional system model is to implement Activity-based Costing.
Wind Turbine Production Planning in Logistic Systems Ruswandi, Nanda; Febriyani Hutasuhut, Dhian; Putri Fadillah, May; Ievana Febrianty Rumalutur, Yizri; Sukarno, Iwan; Inca Liperda, Rahmad
Journal of Emerging Supply Chain, Clean Energy, and Process Engineering Vol 1 No 2 (2022): Journal of Emerging Supply Chain, Clean Energy, and Process Engineering
Publisher : Universitas Pertamina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57102/jescee.v1i2.22

Abstract

Production planning is very important in an industrial company as well as planning in Logistics. The purpose of implementing production planning in a company is to minimize costs incurred and maximize profits. This research is practicum-based research in the laboratory with the object of observation in the form of a wind turbine toy. This object will be processed through 5 stages in the production process starting from forecasting, RCCP (Rough Cut Capacity Planning), MRP (Material Requirement Planning), CRP (Capacity Requirement Planning), and Line Balancing. forecasting results are carried out with 12 future periods producing 232,888 units, RCCP balance between available capacity and required capacity, MRP using the lot sizing technique obtains the cheapest cost per unit Rp.142,179 with the LTC (Least Total Cost) method when compared to other MRP methods, namely LFL (Lot for Lot), POQ (Period Order Quantity), PPB (Part Period Balancing), EOQ (Economic Order Quantity), and LUC (Least Unit Cost), CRP by calculating the number of machines and working time, and line balancing which results in a decrease in track ineffectiveness from 42% to 22% and Smoothness Index from 476,662 to 189,703.