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COST OF PRODUCTION
However, production amount for each car type will be produced based on number of cases on
the cluster analysis. Products margin of product X1, X2, and X3 adjusted each condition in
each company and its grouping based on the cluster analysis, where generally the most
expensive product has the highest profit margin. Tax on each type is 8% and saving cost is
8% taken from full costing. By calculating considerations of 2 alternatives of branch
production, we can decide the right location. Thus the demand proportion for each product
could be calculated as:
Zscore (X1)
0.39452
-0.57385
0.28692
Zscore (X2)
0.30798
-0.55821
0.33423
Zscore (X3)
0.15195
-0.85217
0.74166
Zscore (X4)
-1.41484
0..48220
0.54678
Zscore (X5)
-0.78558
0.38417
0.18716
Zscore (X6)
-0.23157
0.24896
-0.08055
Zscore (X7)
-0.48685
0.92861
-0.57454
Table 3.1 shows the final clusters, gained from previous practicum that involving 30
respondents asked based on 7 variables to be considered for purchasing a car. From this final
cluster, we then could classify those data into three clusters, in which each of clusters has
different characteristic regarding their perceptions of purchasing decisions. Those clusters are
grouped as in Table 3.2.
8.00
Cluster 2
11.00
Cluster 3
11.00
Valid
30.00
Missing
0.00
Percentage
Cluster 1
Cluster 2
Cluster 3
26. 67 %
36.67%
36.67%
Product X1
1053
Product X2
1485
Product X3
1485
Product X1
Product X2
Product X3
Bantul
Surabaya
Predetermined
Location
Overhead Cost
Bantul
Rp316,721.31
Rp11,401,967,213.11
Surabaya
Rp320,967.74
Rp11,233,870,967.74
ASSEMBLY MACHINE
1,290,909,090.91Rp
Rp430,303,030
CUTTING MACHINE
Rp1,596,875,000
532,291,666.67Rp
Bantul
Rp6,000,000,000
Rp2,000,000,000
Surabaya
Rp10,000,000,000
Rp3,333,333,333
Table 3.9 shows the miscellaneous costs that consist of building insurance,
administration, indirect workers, electricity, and machine maintenance. Value proportion of
each cost has been determined. Thus, by multiplying predetermined overhead cost with the
percentage of miscellaneous overhead, we get miscellaneous depreciation cost as shown
below:
Bantul
Surabaya
Building insurance
Rp114,019,672
Rp112,338,710
Administration
Rp342,059,016
Rp337,016,129
Indirect workers
Rp4,120,670,951
Rp4,312,683,065
Electricity
Rp1,140,196,721
Rp1,123,387,097
Machine Maintenance
Rp1,710,295,082
Rp1,685,080,645
Tipe :
produk :
Mobil
Jumlah unit:
Tgl
Notifikasi
Inception X1
Perhitungan Biaya
Rp126,360,000,000
Rp9,900,000,000
Pre determined overhead cost
Rp9,900,000,000
Rp11,401,967,213
Rp11,401,967,213
Rp11,401,967,213
Rp2,106,000,000
Rp2,106,000,000
Total
Biaya Produksi
Biaya Total
Total
Rp9,900,000,000
Total
Biaya Simpan
Biaya Yogyakarta
16-Nov-12
Rp126,360,000,000
Total
Biaya Transportasi
No.dok
Rp126,360,000,000
Total
1053
Duedate:
date order :
Inception X1
Rp2,106,000,000
Rp149,767,967,213
11,981,437,377.05Rp
Rp11,981,437,377
Rp161,749,404,590
Tipe :
produk :
Mobil
Jumlah unit:
date order :
Tgl
Inception X2
1485.135
Duedate:
Notifikasi
Perhitungan Biaya
No.dok
Biaya Yogyakarta
16-Nov-12
Total
Rp172,275,660,000
Rp172,275,660,000
Rp172,275,660,000
Rp9,900,000,000
Rp9,900,000,000
Rp9,900,000,000
Rp11,401,967,213
Rp11,401,967,213
Rp11,401,967,213
Biaya Transportasi
Jumlah unit x biaya transportasi
Total
Rp2,970,270,000
Rp2,970,270,000
Biaya Produksi
Rp2,970,270,000
Rp196,547,897,213
Biaya Simpan
8% from full costing
Biaya Total
Rp15,723,831,777
15,723,831,777.05Rp
Rp212,271,728,990
Tipe :
produk :
Mobil
Jumlah unit:
date order :
Tgl
Inception X3
1485.135
Duedate:
Notifikasi
Perhitungan Biaya
No.dok
Biaya Yogyakarta
16-Nov-12
Total
Rp163,364,850,000
Rp163,364,850,000
Rp163,364,850,000
Rp9,625,000,000
Rp9,625,000,000
Rp9,625,000,000
Rp11,401,967,213
Rp11,401,967,213
Rp11,401,967,213
Biaya Transportasi
Jumlah unit x biaya transportasi
Rp2,970,270,000
Total
Rp2,970,270,000
Biaya Produksi
Rp2,970,270,000
Rp187,362,087,213
Biaya Simpan
8% from full costing
Biaya Total
Rp14,988,966,977
14,988,966,977.05Rp
Rp202,351,054,190
Tipe :
produk :
Mobil
Jumlah unit:
date order :
Tgl
Inception X1
1053
Duedate:
Notifikasi
Perhitungan Biaya
No.dok
Biaya Tangerang
16-Nov-12
Total
Rp114,777,000,000
Rp114,777,000,000
Rp114,777,000,000
Rp17,000,000,000
Rp17,000,000,000
Rp17,000,000,000
Rp11,233,870,968
Total
Rp11,233,870,968
Rp11,233,870,968
Biaya Transportasi
Jumlah unit x biaya transportasi
Rp2,421,900,000
Total
Rp2,421,900,000
Biaya Produksi
Rp2,421,900,000
Rp145,432,770,968
Biaya Simpan
8% from full costing
Biaya Total
11,634,621,677.42Rp
Rp11,634,621,677
Rp157,067,392,645
Tipe :
produk :
Mobil
Jumlah unit:
date order :
Tgl
Inception X2
1485.135
Duedate:
Notifikasi
Perhitungan Biaya
Inception X2
148,513,500,000
No.dok
Biaya Tangerang
16-Nov-12
Total
Total
148,513,500,000
148,513,500,000
17000000000
17000000000
17000000000
Rp11,233,870,967.74
Total
Rp11,233,870,967.74
Rp11,233,870,967.74
Biaya Transportasi
Jumlah unit x biaya transportasi
Rp3,415,810,500.00
Total
Rp3,415,810,500.00
Biaya Produksi
Rp3,415,810,500.00
180,163,181,468
Biaya Simpan
8% from full costing
Biaya Total
14413054517
14413054517
194,576,235,985
Tipe :
produk :
Mobil
Jumlah unit:
date order :
Tgl
Inception X3
1485.135
Duedate:
Notifikasi
Perhitungan Biaya
Inception X3
Rp145,543,230,000
No.dok
Biaya Tangerang
16-Nov-12
Total
Rp145,543,230,000
Rp145,543,230,000
Rp16,800,000,000
Rp16,800,000,000
Rp16,800,000,000
Rp11,233,870,968
Total
Rp11,233,870,968
Rp11,233,870,968
Biaya Transportasi
Jumlah unit x biaya transportasi
Rp3,415,810,500
Total
Rp3,415,810,500
Biaya Produksi
Rp3,415,810,500
Rp176,992,911,468
Biaya Simpan
8% from full costing
Biaya Total
Rp14,159,432,917
14,159,432,917.42Rp
Rp191,152,344,385
Product X1
Product X2
Product X3
Bantul
153,608,172
142,930,932
136,250,950
Surabaya
149,161,816
131,015,858
128,710,416
From cost of production calculation above, then the company would rather produce
the cars type X1, X2, and X3 in Surabaya, since Surabaya is proven to consume less cost
compared to Bantul. Those analyses are based on lowest cost of production pickup for each
car type in both of cities, since the smaller cost taken, the smaller cost of production that
needs to be expanded by the company.
MARGIN
PAJAK
Inception X1
300%
8%
Inception X2
200%
8%
Inception X3
150%
8%
Product X1
Product X2
Product X3
Bantul
626,721,340
440,227,269
351,527,450
Surabaya
608,580,211
403,528,842
332,072,875
From the calculation of selling price in Table 3.18 above, it is better for the company
to produce cars type X1, X2, and X3 in Bantul. The analysis is based on the pickup of the
biggest selling price for each car type based on the comparison between cost analysis in
branch Bantul and Surabaya. Because, by taking the bigger price would bring the bigger profit
for the company.
Location determination based on Job Sheet that taken from total cost on Job Cost Sheet in
each product. Total cost is gained from formula:
Inception X1
Inception X2
Inception X3
TOTAL
Bantul
Surabaya
From above calculation that directly taken from job sheet on Table 3.19, therefore it is
better for the company to pick the production location for Product X1, X2, and X3 in
Surabaya. The most appropriate location for the production is Surabaya, this can be decided
since total cost in Surabaya is lower compared to Bantul, in which Suarabaya has Rp
542.795.973.015 while Bantul consumes Rp 576.372.187.770.
3.4 Conclusion
There are three main outputs in this practicum; those are cost of production, selling price, and
location of the right order. Within both alternatives of production branches in Bantul and
Surabaya, in the perspective of cost of production, the company is better to pick Surabaya,
since Surabaya is proven to consume less cost compared to Bantul. In term of selling price,
Bantul is proven to bring greater profit for the company. And for determining location of the
right order to manufacture Product X1, X2, and X3, it is best to choose Surabaya as the
location since it uses less money according to Job Sheet calculation.