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