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The Design and Manufacture The Design and Manufacture The Calculation Cost Of The Calculation Cost Of
Production at UD. Golden Production at UD. Golden Surabaya using Mixed Method Surabaya using Mixed Method
Hendra Yehezkiel S.Hendra Yehezkiel S.
2640401326404013
BackgroundBackground
UD. Golden is a company engaged in UD. Golden is a company engaged in the garment sector, especially in the the garment sector, especially in the manufacture of linen and bed covermanufacture of linen and bed cover
UD. Golden still use manual system UD. Golden still use manual system using bookusing bookss as a record of all its as a record of all its business activities ranging from business activities ranging from ProductionProduction,,
sales, purchasing, returns, inventory sales, purchasing, returns, inventory system and determining the cost of system and determining the cost of production production
BackgroundBackground
Owners experiencing difficulty in Owners experiencing difficulty in determining the cost of production determining the cost of production (HPP).(HPP).
HPP is currently calculated in a simple HPP is currently calculated in a simple way of counting only the cost of way of counting only the cost of materials andmaterials and direct direct labor costs. labor costs.
3 things needed in determining the HPP: 3 things needed in determining the HPP: - Direct Material Direct Material - Direct labor Direct labor - OverheadOverhead
BackgroundBackground
Owner requires an application to Owner requires an application to calculate the exact HPP so owners calculate the exact HPP so owners can determine the competitive price can determine the competitive price and maximum profitand maximum profit
The method used to determine the The method used to determine the cost of production : Mixed Method cost of production : Mixed Method
ScopeScope
Creating a database to store stock Creating a database to store stock inventoryinventory
Sheets: size 100x200, 120x200, Sheets: size 100x200, 120x200, 140x200, 160x200, 180x200, 140x200, 160x200, 180x200, 200x200 (in cm). The raw material is 200x200 (in cm). The raw material is cloth. Auxiliary materials are plastic cloth. Auxiliary materials are plastic wrap, cardboard inside, carton brandswrap, cardboard inside, carton brands
Bed Cover: size 120x200, 150x200, Bed Cover: size 120x200, 150x200, 180x200, 220x240 (in cm). Raw 180x200, 220x240 (in cm). Raw materials are fabric and dacron. materials are fabric and dacron. Auxiliary material is plastic wrap Auxiliary material is plastic wrap
ScopeScope
Making the cost of production of Making the cost of production of bed linen and bed coverbed linen and bed cover
Creating inventory system for raw Creating inventory system for raw materials and finished goods. materials and finished goods.
Creating inventory report for raw Creating inventory report for raw materials and finished goods which materials and finished goods which could be printed anytimecould be printed anytime
PurposePurpose
Create a software for UD Golden to Create a software for UD Golden to assist companies in determining the assist companies in determining the cost of production in each type of cost of production in each type of bed sheet and bed coverbed sheet and bed cover
ApplicationApplication
Delphi 7.0Delphi 7.0 Microsoft Access 2003Microsoft Access 2003
Mixed MethodMixed Method
The combination of process costing The combination of process costing and job costingand job costing
Production activities which are Production activities which are included in the process costing: included in the process costing:
- Cutting Section- Cutting Section
- Packing Section- Packing Section Production activities which are Production activities which are
included in the job costing:included in the job costing:
- Sewing Section- Sewing Section
System DesignSystem Design
FlowchartFlowchart DFDDFD ERDERD
FlowchartFlowchart
Start
Stop
Input Production order, input permintaan bahan baku, input
jumlah sprei dan bedcover yang ingin dibuat
hitung Production Cost
hitung conversion cost untuk metode proses
hitung overhead pabrik dan direct labor
hitung alokasi join cost
hitung job cost sheet tiap ukuran
Jumlah total direct labor, direct material dan total overhead pabrik untuk unit
produksi tiap ukuran
Bagi hasil jumlah dengan total unit produksi tiap ukuran
Output Harga Pokok Produksi tiap ukuran
DFD-Context DiagramDFD-Context Diagram
ProsesProduksi
Order
Overhead
Bahan bakuOwner
Pengeluaran
Barang jadi
Laporan
Inventori
BiayaTenagaKerja
DFD – Level 0DFD – Level 0
Order
Owner
Pengeluaran
Barang jadi
InventoriBiaya Tenaga Kerja langsung
1Production
OrderProcess 2
Penghitungan biaya bahan
baku dan biaya konversi
3ProsesAlokasi
Join Cost
4Proses
Job CostSheet
Master Overhead
Bill Of Material
Move Ticket
Move Ticket,Conversion rate,
Raw material cost
Raw Material
Move Ticket, Biaya Process Costing
Biaya overhead
Biaya overhead
Biaya Tenaga Kerja
Laporan HPP, Barang jadi, Posisi barang,
ERDERD
ProductsProducts
Bed SheetBed Sheet
- Size : 100x200, 120x200, 160x200, - Size : 100x200, 120x200, 160x200, 180x200, 200x200180x200, 200x200
Bed CoverBed Cover
- Size : 150x200, 150x240, 180x200, - Size : 150x200, 150x240, 180x200, 220x240220x240
Products – Bed SheetProducts – Bed Sheet
SingleSingle- Size : 100x200 ,120x200- Size : 100x200 ,120x200- 1 Pillow, 1 bolster- 1 Pillow, 1 bolster- Plain- Plain
QueenQueen- Size : 160x200- Size : 160x200- 2 Pillows, 2 Bolsters- 2 Pillows, 2 Bolsters- Plain, PIII, PIII Fitet- Plain, PIII, PIII Fitet
Products – Bed SheetProducts – Bed Sheet
KingKing- Size : 180x200 cm- Size : 180x200 cm- 2 Pillows, 2 bolsters- 2 Pillows, 2 bolsters- Plain, PIII, PIII Fitet- Plain, PIII, PIII Fitet
Extra KingExtra King- Size : 200x200 cm- Size : 200x200 cm- 2 Pillows, 2 Bolsters- 2 Pillows, 2 Bolsters- Plain, PIII, PIII Fitet- Plain, PIII, PIII Fitet
Products – Bed CoverProducts – Bed Cover
SmallSmall
- Size : 150x200 cm- Size : 150x200 cm MediumMedium
- Size : 180x200, 150x240 cm- Size : 180x200, 150x240 cm BigBig
- Size : 220x240 cm- Size : 220x240 cm
Production SystemProduction System
The Production System using First in The Production System using First in First Out methodFirst Out method
The first raw material used is the first The first raw material used is the first purchased of raw materialpurchased of raw material
Production SystemProduction System
With raw material which wide are With raw material which wide are 150cm could make:150cm could make:- Bed Sheet- Bed Sheet
• 100x200 and 120x200 cm, P1/B1, Plain100x200 and 120x200 cm, P1/B1, Plain• 120x200cm, P1/B1, PIII 120x200cm, P1/B1, PIII
- Bed Cover- Bed Cover• 150x200cm, BC Balmut150x200cm, BC Balmut
Production SystemProduction System
With raw material which wide are With raw material which wide are 180cm could make:180cm could make:
- Bed Sheet- Bed Sheet• 160x200 cm, P2/B2, Plain160x200 cm, P2/B2, Plain• 160x200 and 180x200 cm, P2/B2, PIII 160x200 and 180x200 cm, P2/B2, PIII
- Bed Cover- Bed Cover• 180x180 and 180x200 cm, Bed Cover 180x180 and 180x200 cm, Bed Cover
Production SystemProduction System
With raw material which wide are With raw material which wide are 240cm could make:240cm could make:
- Bed Sheet- Bed Sheet• 100x200 and 120x200 cm, P1/B1, Plain100x200 and 120x200 cm, P1/B1, Plain• 160x200, 180x 200 and 200x200 cm, P2/B2, 160x200, 180x 200 and 200x200 cm, P2/B2,
PlainPlain• 180x200 cm, P4/B2, Plain180x200 cm, P4/B2, Plain• 160x200 and 180x 200 cm, P2/B2, PIII Fitet160x200 and 180x 200 cm, P2/B2, PIII Fitet• 180x200cm, P4/B2, PIII 180x200cm, P4/B2, PIII
- Bed Cover- Bed Cover• 150x240 and 220x240 cm, Bed Cover150x240 and 220x240 cm, Bed Cover
Direct MaterialDirect Material
Bed Sheet : Fabric SheetsBed Sheet : Fabric Sheets Bed Cover : Fabric SheetsBed Cover : Fabric Sheets Fabric Sheets Wide :Fabric Sheets Wide :
- 150cm, 180cm, 240cm- 150cm, 180cm, 240cm
Direct LaborDirect Labor
Bed Sheet : sewing costBed Sheet : sewing cost Bed Cover : sewing costBed Cover : sewing cost
OverheadOverhead
Bed Sheet :Bed Sheet :
- Cartoon- Cartoon
- Brand cartoon- Brand cartoon
- Plastic Wrap- Plastic Wrap Bed CoverBed Cover
- Dacron- Dacron
- Plastic Wrap- Plastic Wrap
Overhead - CompanyOverhead - Company
Electricity CostsElectricity Costs Water CostsWater Costs Phone CostsPhone Costs Employee CostsEmployee Costs Machinery DepreciationMachinery Depreciation Building DepreciationBuilding Depreciation
ConclusionConclusion This application can result in the production This application can result in the production
cost price calculation is quite optimal by cost price calculation is quite optimal by comparison with the manual way so it can be comparison with the manual way so it can be a basic consideration for the owner to a basic consideration for the owner to determine the right pricedetermine the right price
This application can automatically calculate This application can automatically calculate the remaining fabric. The length of the the remaining fabric. The length of the remaining fabric produced goods created a remaining fabric produced goods created a new number and then added to the stock of new number and then added to the stock of raw materialsraw materials
The Cost Of Good Manufactured Report The Cost Of Good Manufactured Report shown informativeshown informativelyly by displaying details of by displaying details of finished goods such as type, size, number of finished goods such as type, size, number of pillows, pillows, number of number of bolsters, description and bolsters, description and colocolourur
SuggestionSuggestion
Need a complete administrative system for Need a complete administrative system for this application so that the method of first in this application so that the method of first in first out can be used in finished goodsfirst out can be used in finished goods
Created a scheduling system and there is a Created a scheduling system and there is a warning if the stock of finished goods in the warning if the stock of finished goods in the warehouse were little and then immediately warehouse were little and then immediately create production orderscreate production orders
Created a forecasting system to determine Created a forecasting system to determine trends that can produce the type of bed trends that can produce the type of bed sheet in accordance with the market wants. sheet in accordance with the market wants.
Master Bahan BakuMaster Bahan Baku